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Notice
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Subject
Allocation of Fiscal Year (FY) 2002 Funds for Highway Use Tax Evasion Projects
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Classification Code Date Office of Primary Interest
N 4510.466 October 12, 2001 HPTS

EXPIRATION DATE: June 30, 2002

  1. What is the purpose of this Notice? This Notice allocates funds to the States for Highway Use Tax Evasion Projects authorized for FY 2002 pursuant to Title 23, U.S.C. Section 143 and Section 1101 of the Transportation Equity Act for the 21st Century (TEA-21), Public Law (P.L.) 105-178, and provides obligation authority for these funds. The distribution of these funds is shown on the included table.


  2. What is the background information? Nine regional motor fuel tax enforcement task forces have been created under the coordination and leadership of the IRS District Offices and State revenue agencies in the lead States of California, Florida, Indiana, Massachusetts, Nebraska, New Jersey, North Carolina, Oregon and Texas. FHWA Notice N 4510.448 allocated FY 2001 funds at $25,414 to the lead States and $12,707 to other States that had expended and billed FHWA for all but 1 year's allocation of prior funds. States receiving funds obligated FY 2001 funds by June 30, 2001.


  3. What is the availability of these funds?
    1. The funds resulting from this allocation are available, up to the limitation amount, for obligation until June 30, 2002, at which time any amounts not obligated will be withdrawn. The funds are being made available to the States that have expended and billed the Federal Highway Administration (FHWA) for all but 1 year's allocation of Tax Compliance Project funds, i.e., $100,000 for lead task force States and $50,000 for the member States.


    2. Obligation authority is provided for 100 percent of the amount allocated to the States by this Notice. The obligation authority being distributed by this Notice is to support the obligation of "nonformula" funds. Division Administrators should ensure that this obligation authority is included in any required notification of the status of funds obligated in FY 2002.


    3. The Federal share for projects authorized with these funds is 100 percent.


    4. The program code for these funds is Q96, and the project prefix is TCP.


  4. What are the project requirements?
    1. All FY 2002 funds allocated with this Notice shall be identified under program code Q96 and will follow the same Form FHWA-37 reporting procedures previously established for appropriation code 94C in February 7, 1991, memorandum to the Chief of the Program Analysis Division, subject: "FMIS Manual Prepublication Notification." Funds are available at 100 percent Federal share to the State agency responsible for enforcement of motor fuel taxes. However, as specified in 23 U.S.C. 143(b)(5), States wishing to receive funds for tax evasion projects must certify that the aggregate expenditure of funds by 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 expenditures for the last 2 fiscal years. To receive funding under this program, the State revenue agency responsible for enforcing State motor fuel taxes shall comply with the procedures established for this program published in the Federal Register Notice, dated October 8, 1998.


    2. Payments to the States will follow normal Federal-aid procedures. These projects will use object code 4105.


  5. What action is required? The Division Administrator may approve projects by signing the Project Agreement, Form FHWA-1548, Rev. 8/25/99 (Attachment 1) for those States that have not received tax compliance funds under TEA-21. States that have already signed a Project Agreement to include project funds in FYs 1998, 1999, 2000 or 2001, allocated under previous notices, shall sign the revised Amended Project Agreement, Form FHWA-1549, Rev. 11/25/98 (Attachment 2). In each case, one copy with original signatures shall be returned to the State, and one copy with original signatures shall be returned to the Division Office. The period of performance may also be extended, as needed, when the State and Division Office representatives sign the Amended Project Agreement.

 

  Original signed by:
  Signature: Mary E. Peters
Mary E. Peters
Federal Highway Administrator

Related Sites
TEA-21: http://www.access.gpo.gov/nara/publaw/105publ.html
Federal Register: www.access.gpo.gov/su_docs/aces/aces140.html

Attachments:
FHWA-1548, Rev. 8/25/99
FHWA-1549, Rev. 11/25/98


U.S. Department of Transportation Federal Highway Administration
Fiscal Year 2002 Allocation of Funds for Highway Use Tax Evasion Projects



State
FY 2002
Allocation
Obligation
Limitation
Alaska
$8,146
$8,146
California
16,292.00
16,292
Colorado
8,146
8,146
Connecticut
8,146
8,146
Delaware
8,146
8,146
Florida
16292
16292
Georgia
8,146
8,146
Idaho
8,146
8,146
Indiana
16,292
16,292
Iowa
8,146
8,146
Kansas
8,146
8,146
Kentucky
8,146
8,146
Louisiana
8,146
8,146
Maine
8,146
8,146
Maryland
8,146
8,146
Massachusetts
16,292
16,292
Missouri
8,146
8,146
Montana
8,146
8,146
Nebraska
16,292
16,292
Nevada
8,146
8,146
New Hampshire
8,146
8,146
New Jersey
16,292
16,292
New Mexico
8,146
8,146
New York
8,146
8,146
North Carolina
16,292
16,292
Oklahoma
8,146
8,146
Oregon
16,292
16,292
Pennsylvania
8,146
8,146
Rhode Island
8,146
8,146
South Carolina
8,146
8,146
Tennessee
8,146
8,146
Texas
16,292
16,292
Utah
8,146
8,146
Vermont
8,146
8,146
Virginia
8,146
8,146
Washington
8,146
8,146
West Virginia
8,146
8,146
Wisconsin
8,146
8,146
Wyoming
8,146
8,146
TOTAL
$391,008
$391,008

 


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