U.S. Department of Transportation
Federal Highway Administration
1200 New Jersey Avenue, SE
Washington, DC 20590
202-366-4000
| Notice | ||
|---|---|---|
| Subject | ||
| ALLOCATION OF FISCAL YEAR (FY) 1999 FUNDS FOR HIGHWAY USE TAX EVASION PROJECTS | ||
| Classification Code | Date | Expiration Date |
| N 4510.414 | December 30, 1998 | September 30, 1999 |
Original signed by:
Kenneth R. Wykle
Federal Highway Administrator
4 Attachments
ATTACHMENT 1
An Act [Pub.L. No. 105-178, signed June 9, 1998]
/Amendments in the TEA 21 Restoration Act [Pub.L.No. 105-206, Signed 7-22-98]/
To authorize funds for Federal-aid highways, highway safety programs, and
transit programs, and for other purposes.
Be it enacted by the Senate and House of Representatives of the United
States of America in Congress assembled,
SECTION 1. SHORT TITLE; TABLE OF CONTENTS.
(a) SHORT TITLE- This Act may be cited as the `Transportation Equity
Act for the 21st Century'.
...
SEC. 1101. AUTHORIZATION OF APPROPRIATIONS.
(a) IN GENERAL- The following sums are authorized to be appropriated
out of the Highway Trust Fund (other than the Mass Transit Account):
...
(14) HIGHWAY USE TAX EVASION PROJECTS- For highway use tax
evasion projects under section 143 of such title /$10,000,000
for fiscal year 1998/ $5,000,000 for each of fiscal years 1998
/1999/ through 2003.
...
SEC. 1114. HIGHWAY USE TAX EVASION PROJECTS.
(a) IN GENERAL- Section 143 of title 23, United States Code, is
amended to read as follows:
`Sec. 143. Highway use tax evasion projects
`(a) STATE DEFINED- In this section, the term `State' means the 50
States and the District of Columbia.
`(b) PROJECTS-
`(1) IN GENERAL- The Secretary shall carry out highway use tax
evasion projects in accordance with this subsection.
`(2) ALLOCATION OF FUNDS- Funds made available to carry out this
section may be allocated to the Internal Revenue Service and the
States at the discretion of the Secretary.
`(3) CONDITIONS ON FUNDS ALLOCATED TO INTERNAL REVENUE SERVICE-
The Secretary shall not impose any condition on the use of funds
allocated to the Internal Revenue Service under this subsection.
`(4) LIMITATION ON USE OF FUNDS- Funds made available to carry
out this section shall be used only--
`(A) to expand efforts to enhance motor fuel tax
enforcement;
`(B) to fund additional Internal Revenue Service staff, but
only to carry out functions described in this paragraph;
`(C) to supplement motor fuel tax examinations and criminal
investigations;
`(D) to develop automated data processing tools to monitor
motor fuel production and sales;
`(E) to evaluate and implement registration and reporting
requirements for motor fuel taxpayers;
`(F) to reimburse State expenses that supplement existing
fuel tax compliance efforts; and
`(G) to analyze and implement programs to reduce tax evasion
associated with other highway use taxes.
`(5) MAINTENANCE OF EFFORT- The Secretary may not make an
allocation to a State under this subsection for a fiscal year
unless the State certifies that the aggregate expenditure of
funds of the State, exclusive of Federal funds, for motor fuel
tax enforcement activities will be maintained at a level that
does not fall below the average level of such expenditure for the
preceding 2 fiscal years of the State.
`(6) FEDERAL SHARE- The Federal share of the cost of a project
carried out under this subsection shall be 100 percent.
`(7) PERIOD OF AVAILABILITY- Funds authorized to carry out this
section shall remain available for obligation for a period of 3
years after the last day of the fiscal year for which the funds
are authorized.
`(8) USE OF SURFACE TRANSPORTATION PROGRAM FUNDING- In addition
to funds made available to carry out this section, a State may
expend up to 1/4 of 1 percent of the funds apportioned to the
State for a fiscal year under section 104(b)(3) on initiatives to
halt the evasion of payment of motor fuel taxes.
`(c) EXCISE FUEL REPORTING SYSTEM-
`(1) IN GENERAL- Not later than April 1/August 1/, 1998, the
Secretary shall enter into a memorandum of understanding with the
Commissioner of the Internal Revenue Service for the purposes of
the development and maintenance by the Internal Revenue Service
of an excise fuel reporting system (in this subsection referred
to as the `system').
`(2) ELEMENTS OF MEMORANDUM OF UNDERSTANDING- The memorandum of
understanding shall provide that--
`(A) the Internal Revenue Service shall develop and maintain
the system through contracts;
`(B) the system shall be under the control of the Internal
Revenue Service; and
`(C) the system shall be made available for use by
appropriate State and Federal revenue, tax, and law
enforcement authorities, subject to section 6103 of the
Internal Revenue Code of 1986.
`(3) FUNDING /PRIORITY/- Of the amounts made available to carry out
this section for each of fiscal years 1998 through 2003, /and prior
to funding any other activity under this section,/ the
Secretary shall make available sufficient funds to the Internal
Revenue Service to establish and operate an automated fuel reporting
system.'.
(b) CONFORMING AMENDMENTS-
(1) The analysis for chapter 1 of such title is amended by
striking the item relating to section 143 and inserting the
following:
`143. Highway use tax evasion projects.'.
(2) Section 1040 of the Intermodal Surface Transportation
Efficiency Act of 1991 (23 U.S.C. 101 note; 105 Stat. 1992) is
repealed.
(3) Section 8002 of the Intermodal Surface Transportation
Efficiency Act of 1991 (23 U.S.C. 101 note; 105 Stat. 2203) is
amended--
(A) in the first sentence of subsection (g) by striking
`section 1040 of this Act' and inserting `section 143 of
title 23, United States Code,'; and
(B) by striking subsection (h).
ATTACHMENT 2
| U.S. DEPARTMENT OF TRANSPORTATION FEDERAL HIGHWAY ADMINISTRATION |
||
| ALLOCATION OF FUNDS FOR HIGHWAY USE TAX EVASION PROJECTS FOR FISCAL YEAR 1999 |
||
| STATE | FY 1999 ALLOCATION |
OBLIGATION LIMITATION |
| CONNECTICUT | $ 25,000 | $ 25,000 |
| IDAHO | 25,000 | 25,000 |
| ILLINOIS | 25,000 | 25,000 |
| IOWA | 25,000 | 25,000 |
| KANSAS | 25,000 | 25,000 |
| KENTUCKY | 25,000 | 25,000 |
| LOUISIANA | 25,000 | 25,000 |
| MASSACHUSETTS | 50,000 | 50,000 |
| NEBRASKA | 50,000 | 50,000 |
| NEW JERSEY | 50,000 | 50,000 |
| NEW YORK | 25,000 | 25,000 |
| OKLAHOMA | 25,000 | 25,000 |
| RHODE ISLAND | 25,000 | 25,000 |
| SOUTH DAKOTA | 25,000 | 25,000 |
| UTAH | 25,000 | 25,000 |
| VERMONT | 25,000 | 25,000 |
| WASHINGTON | 25,000 | 25,000 |
| WEST VIRGINIA | 25,000 | 25,000 |
| WYOMING | 25,000 | 25,000 |
| STATE TOTAL | 550,000 | 550,000 |
Attachment 3
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Attachment 4
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