AASHTO STUDY OF MOTOR CARRIER TAXATION AND REGISTRATION ISSUES

On March 11, 1983 the AASHTO Standing Committee on Planning created a task force, composed of the chief asministrative officers of three states in each of AASHTO's four regions, to investigate several issues related to motor carrier taxation and registration. Subsequent events led to a decision to intensify this effort and to commission this Study. The work of the Study's Steering Committee was completed with the submission of this report and the adoption of the two resolutions which follow the Executive Summary of this report. The Executive Summary provides a synthesis of the issues, the Study findings, and the decisions made by the Steering Committee; the Guide to the Report, which follows the Executive Summary, provides a chapter-by-chapter summary of the report, prepared to assist the reader in finding reference material and in relating material in this report to earlier products of the Study. The body of the report provides detailed objective assessments of the issues and alternatives evaluated, and documents the process followed in reaching the conclusions and recommendations, i.e., the federal weight-distance tax to replace the three existing heavy vehicle excise taxes on July 1, 1986, and the development of a multi-state tax agreement and an organizational structure to achieve greater uniformity and effectiveness in the administration and enforcement of highway user taxation and registration.

• Corporate Authors:

  System Design Concepts, Incorporated

  1010 Vermont Avenue
  Washington, DC  United States  20005

  American Association of State Highway and Transportation Officials (AASHTO)

  444 North Capitol Street, NW
  Washington, DC  United States  20001
• Publication Date: 1983-12

Media Info

• Features: Appendices; Figures; Tables;
• Pagination: v.p.

Subject/Index Terms

• TRT Terms: Federal government; Gross vehicle weight; Highway user taxation; Intergovernmental relations; Motor carriers; Registrations; Standardization; State government
• Geographic Terms: United States
• Subject Areas: Finance; Highways; Motor Carriers; I10: Economics and Administration;

Filing Info

• Accession Number: 00389937
• Record Type: Publication
• Report/Paper Numbers: Final Rpt.
• Files: TRIS
• Created Date: Nov 30 1984 12:00AM