TREATMENT OF FUEL TAX CLAIMS.

SEC. 702. TREATMENT OF FUEL TAX CLAIMS. Section 501 of title 11, United States Code, is amended by adding at the end the following:“(e) A claim arising from the liability of a debtor for fuel use tax assessed consistent with the requirements of section 31705 of title 49 may be filed by the base jurisdiction designated pursuant to the International Fuel Tax Agreement (as defined in section 31701 of title 49) and, if so filed, shall be allowed as a single claim.”.