142.617.  Interstate fuel taxes reciprocity agreement for collection and refund with other states. — The director of revenue may enter into reciprocity agreements on behalf of the state of Missouri with authorized representatives of other states for the collection and refund of interstate fuel taxes levied pursuant to this chapter.  The director may adopt rules pursuant to this chapter to implement the agreement for collection and refund of interstate fuel taxes and other fuel tax agreements.  The reporting requirements, as provided in the agreement, shall take precedence over the reporting requirements provided in this chapter.  Where the agreement and this chapter address the same matters, the provisions of the agreement shall take precedence.  A current copy of the agreement shall be maintained by the department of revenue.