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Federal Highway
Administration

Notice

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Subject
Allocation of Fiscal Year (FY) 2003
Funds for Highway Use Tax Evasion Projects

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Classification CodeDateOPI
N 4510.505 March 24, 2003 HPTS

EXPIRATION DATE: June 30, 2003

  1. What is the purpose of this Notice? This Notice allocates funds to the States for Highway Use Tax Evasion Projects authorized for FY 2003 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 4510.466 allocated FY 2002 funds at $16,292 to the lead States and $8,146 to other States that had expended and billed FHWA for all but $100,000 or $50,000, respectively, in project funds.

  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up to the limitation amount, for obligation until June 30, 2003, at which time any amounts not obligated will be withdrawn. Tax compliance funds are being made available to the States that have remaining unpaid obligations of no more than $100,000 for lead task force States and $50,000 for the other States in previous tax compliance funds as of September 15, 2002.

    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 2003.

    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 2003 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 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.
Signature: Mary E. Peters
Mary E. Peters
Administrator

Buckle Up America

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


U.S. DEPARTMENT OF TRANSPORTATION
FEDERAL HIGHWAY ADMINISTRATION
FISCAL YEAR 2003 ALLOCATION OF FUNDS FOR
HIGHWAY USE TAX EVASION PROJECTS

State FY 2003
Allocation
Obligation
Limitation
Alaska$7,012 $7,012
Arizona$7,012 $7,012
California$14,024 $14,024
Colorado$7,012 $7,012
Connecticut$7,012 $7,012
Delaware$7,012 $7,012
Florida$14,024 $14,024
Georgia$7,012 $7,012
Idaho$7,012 $7,012
Indiana$14,024 $14,024
Iowa$7,012 $7,012
Kansas$7,012 $7,012
Kentucky$7,012 $7,012
Louisiana$7,012 $7,012
Maine$7,012 $7,012
Maryland$7,012 $7,012
Massachusetts$14,024 $14,024
Michigan$7,012 $7,012
Missouri$7,012 $7,012
Montana$7,012 $7,012
Nebraska$14,024 $14,024
Nevada$7,012 $7,012
New Hampshire$7,012 $7,012
New Jersey$14,024 $14,024
New Mexico$7,012 $7,012
New York$7,012 $7,012
North Carolina$14,024 $14,024
North Dakota$7,012 $7,012
Oklahoma$7,012 $7,012
Oregon$14,024 $14,024
Pennsylvania$7,012 $7,012
Rhode Island$7,012 $7,012
South Carolina$7,012 $7,012
South Dakota$7,012 $7,012
Texas$14,024 $14,024
Utah$7,012 $7,012
Vermont$7,012 $7,012
Virginia$7,012 $7,012
Washington$7,012 $7,012
West Virginia$7,012 $7,012
Wisconsin$7,012 $7,012
Wyoming$7,012 $7,012
Total$357,612 $357,612

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