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U.S. Department
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Federal Highway
Administration

Notice
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Subject
Allocation of Fiscal Year (FY) 2004 Funds for Highway Use Tax Evasion Projects
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Classification Code Date Office of Primary Interest
N 4510.520 March 23, 2004 HPTS

EXPIRATION DATE: April 30, 2004

  1. 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.

  2. 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.

  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up to the limitation amount, for obligation until April 30, 2004, at which time any amounts not obligated will be withdrawn.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.

    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 2004.

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

    4. The program code for these funds is H96, and the project prefix is TCP.

  4. What are the project requirements?

    1. 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.

    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 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.

Signature: Mary E. Peters
Mary E. Peters
Administrator
  Buckle Up America

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

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