Notice |
Subject |
Allocation of Fiscal Year (FY) 2004 Funds for Highway Use Tax Evasion Projects |
Classification Code |
Date |
Office of Primary Interest |
N 4510.520 |
March 23, 2004 |
HPTS |
EXPIRATION DATE: April 30, 2004
- What is the purpose of this Notice? This Notice allocates
funds to the States for Highway Use Tax Evasion Projects authorized for FY
2004 pursuant to Title 23, United States Code Section 143 and Section 4(a)(6)
of the Surface Transportation Extension Act of 2004 (STEA of 04), Public
Law (P.L.) 108-202, and by Section 1101 of the Transportation Equity Act
for the 21st Century (TEA-21), P.L. 105-178. The Notice also provides obligation
authority for these funds. The distribution of these funds is shown on the
included table.
- What is the background information? Nine regional motor
fuel tax enforcement task forces have been created under the coordination
and leadership of the Internal Revenue Service 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 2003 funds at $14,024 to the lead States and $7,012 to other
States that had expended and billed FHWA for all but $100,000 or $50,000,
respectively, in project funds.
- What is the availability of these funds?
- The funds resulting from this allocation are available, up to the limitation
amount, for obligation until April 30, 2004, 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not obligated will be withdrawn.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 30, 2003.
- 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 2004.
- The Federal share for projects authorized with these funds is 100 percent.
- The program code for these funds is H96, and the project prefix is
TCP.
- What are the project requirements?
- All FY 2004 funds allocated with this Notice shall be identified under
program code H96 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 agency
responsible for enforcing State motor fuel taxes shall comply with the
procedures published in the Federal Register Notice, dated October 8,
1998.
- Payments to the States will follow normal Federal-aid procedures. These
projects will use object code 4105.
- 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 any of FYs 1998 through 2003, 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.
|
Mary E. Peters
Administrator |
|
|
2 Attachments: FHWA - 1548, 1549
Related Sites
STEA of 04: www.access.gpo.gov/nara/publaw/108publ.html
Federal Register: www.access.gpo.gov/su_docs/aces/aces140.html
U.S. DEPARTMENT OF TRANSPORTATION FEDERAL HIGHWAY ADMINISTRATION
FISCAL YEAR 2004 ALLOCATION OF FUNDS FOR HIGHWAY USE TAX EVASION PROJECTS
State |
FY 2004
Allocation |
Obligation Limitation |
Alabama | $3,950 | $3,950 |
Arizona | $3,950 | $3,950 |
California | $3,950 | $3,950 |
Colorado | $3,950 | $3,950 |
Connecticut | $3,950 | $3,950 |
Delaware | $3,950 | $3,950 |
Florida | $3,950 | $3,950 |
Idaho | $3,950 | $3,950 |
Indiana | $3,950 | $3,950 |
Iowa | $3,950 | $3,950 |
Kansas | $3,950 | $3,950 |
Kentucky | $3,950 | $3,950 |
Louisiana | $3,950 | $3,950 |
Maine | $3,950 | $3,950 |
Maryland | $3,950 | $3,950 |
Massachusetts | $3,950 | $3,950 |
Michigan | $3,950 | $3,950 |
Missouri | $3,950 | $3,950 |
Montana | $3,950 | $3,950 |
Nebraska | $3,950 | $3,950 |
Nevada | $3,950 | $3,950 |
New Hampshire | $3,950 | $3,950 |
New Jersey | $3,950 | $3,950 |
New Mexico | $3,950 | $3,950 |
New York | $3,950 | $3,950 |
North Carolina | $3,950 | $3,950 |
North Dakota | $3,950 | $3,950 |
Ohio | $3,950 | $3,950 |
Oklahoma | $3,950 | $3,950 |
Oregon | $3,950 | $3,950 |
Pennsylvania | $3,950 | $3,950 |
Rhode Island | $3,950 | $3,950 |
South Carolina | $3,950 | $3,950 |
Tennessee | $3,950 | $3,950 |
Texas | $3,950 | $3,950 |
Utah | $3,950 | $3,950 |
Vermont | $3,950 | $3,950 |
Virginia | $3,950 | $3,950 |
Washington | $3,950 | $3,950 |
West Virginia | $3,950 | $3,950 |
Wisconsin | $3,950 | $3,950 |
Wyoming | $3,950 | $3,950 |
TOTAL | $147,000 | $147,000 |