A BILLION HERE, A BILLION THERE OR THE COST OF MOTOR FUEL TAX FRAUD

This discussion of the fuel tax evasion problem discusses its impact on the Highway Trust Fund and State highway and transportation funds, describes the key elements of the evasion including its different types (daisy chains; claims of exempt use; cocktailing; bootlegging), and describes the Federal Highway Administration's implementation of the Joint Federal/State Motor Fuel Tax Compliance Project. The Project is directed by a Steering Committee of the FHWA and the Internal Revenue Service, and is composed of State revenue agencies, the Federation of Tax Administrators, the pertroleum industry, and user groups. The Committee has 9 regional task forces to focus on fraud in states in their region. A training program for motor fuel tax audit and enforcement personnel is described. This FHWA Project offers State revenue agencies and the IRS, a framework to strengthen and increase the interagency cooperation necessary to effectively address fuel tax compliance issues.

• Availability:
  • Find a library where document is available. Order URL: http://worldcat.org/issn/01474820
• Corporate Authors:

  American Association of State Highway and Transportation Officials (AASHTO)

  444 North Capitol Street, NW
  Washington, DC  United States  20001
• Authors:
  • Moehring, M
• Publication Date: 1993

Language

• English

Media Info

• Pagination: p. 3,16-19
• Serial:
  • AASHTO Quarterly Magazine
  • Volume: 72
  • Issue Number: 3
  • Publisher: American Association of State Highway and Transportation Officials (AASHTO)
  • ISSN: 0147-4820

Subject/Index Terms

• TRT Terms: Auditing; Compliance; Fraud; Fuels; Taxation; Training
• Subject Areas: Administration and Management; Education and Training; Energy; Highways; Security and Emergencies; I10: Economics and Administration;

Filing Info

• Accession Number: 00637639
• Record Type: Publication
• Files: TRIS
• Created Date: Oct 22 1993 12:00AM