Laws, Regulations and Annotations Search Business Taxes Law Guide – Revision 2023 BTLG Table of Contents > Use Fuel Tax Law > Fuel Tax Agreements Use Fuel Tax Law Revenue and Taxation Code Division 2. Other Taxes Part 3. Use Fuel Tax Part 3.5 Fuel Tax Agreements Chapter 1 Fuel Tax Agreements. § 9401. Chapter 2 The International Fuel Tax Agreement §§ 9405–9433.