THE ROLE OF THIRD STRUCTURE TAXES IN THE HIGHWAY USER TAX FAMILY

'THIRD-STRUCTURE TAXES' AND THEIR ROLE IN THE HIGHWAY/USER TAX FAMILY ARE DISCUSSED. THE HIGHWAY-USER TAX FAMILY CONSISTS OF THOSE CHARGES APPLYING ONLY TO THE OWNERS AND OPERATORS OF MOTOR VEHICLES AS DISTINGUISHED FROM MORE GENERAL TAXES OR REGULATORY FEES WHICH APPLY ONLY INCIDENTALLY TO SUCH OWNERS OR OPERATORS AS, E. G., A GENERAL PROPERTY OR SALES TAX, OR PUBLIC UTILITY COMMISSION REGULATORY CHARGES. THE PATRIARCH OF THIS FAMILY OF TAXES IS THE REGISTRATION FEE. VARIOUS ADDITIONS HAVE BEEN MADE TO THE USER TAX FAMILY THROUGH THE YEARS. AMONG THESE ARE GROSS RECEIPTS TAXES AND MILEAGE TAXES OF VARIOUS KINDS - SUCH AS TON-MILE, WEIGHT-MILE AND AXLE-MILE TAXES. THESE NEWER GENERATION TAXES FREQUENTLY ARE REFERRED TO AS THIRD- STRUCTURE TAXES TO DISTINGUISH THEM FROM THE OLDER REGISTRATION FEE (FIRST STRUCTURE) AND MOTOR-FUELS TAX (SECOND STRUCTURE). THE SIX CHAPTERS OF THE STUDY CONSIST OF DISCUSSION OF THE TAX PHILOSOPHY, EVOLUTION OF TAXES FROM THE ORIGINAL REGISTRATION FEES, AND A BRIEF INTRODUCTION TO CASE STUDIES OF THE THIRD-STRUCTURE TAXES. FOUR APPENDIXES INCLUDE THE TABULATION OF QUESTIONNAIRE RETURNS, MAPS OF TAX APPLICATIONS, CASE STUDIES OF TAXES BY STATES AND COMPARISONS OF SELECTED DATA. /AUTHOR/

  • Corporate Authors:

    Bureau of Public Roads /US

    400 7th Street, SW
    Washington, DC  United States  20590

    Government Printing Office

    Superintendent of Documents
    Washington, DC  United States  20402-9325
  • Publication Date: 1968-4

Subject/Index Terms

Filing Info

  • Accession Number: 00201617
  • Record Type: Publication
  • Report/Paper Numbers: 331 pp
  • Files: TRIS
  • Created Date: Jun 23 1994 12:00AM