60-2-311 Interstate agreements for tax and fee collection and port operation

60-2-311 . Interstate agreements for tax and fee collection and port operation. The department may negotiate and enter into a bilateral agreement with an official of an adjoining state or province to provide for the collection by either party state or province of highway user fees, registration fees, permit fees, fuel taxes, or any other fees and taxes that may be prescribed by law or rule. An agreement may further provide for the construction and joint operation of ports of entry along state borders.