2005 California Revenue and Taxation Code Sections 9401 CHAPTER 1. FUEL TAX AGREEMENTS

9401.  The board, with the approval of the Department of Finance,
may on behalf of the state become a party to a reciprocal fuel tax
agreement between this state and another jurisdiction, or an agency
thereof that is authorized to enter into an agreement, providing for
the administration, collection, and enforcement by a party to the
agreement of the taxes imposed upon motor fuels by another
jurisdiction, and for the forwarding of collections to the
jurisdiction on behalf of which the tax was collected.
   For purposes of this section, "taxes imposed upon motor fuels"
means the taxes imposed by this state pursuant to Part 3 (commencing
with Section 8601) or Part 31 (commencing with Section 60001), and
taxes of a similar nature imposed upon any motor fuels by another
jurisdiction under its laws.
   For purposes of this section, a "jurisdiction" is this state, any
other state, the District of Columbia, a province or territory of
Canada, or any governmental entity, which is a party to a reciprocal
fuel tax agreement authorized by this section.
   The board may adopt and enforce regulations necessary to implement
the terms of a reciprocal fuel tax agreement to which the board is a
party.