Motor Fuel and the Highway Trust Fund

American Indian Sales of Motor Fuel:
Assessment of Reporting and Policy Recommendations

Table of Contents

• Executive Summary
• 1.0 Introduction
• 1.1 States with American Indian Retail Motor Fuel Activity
• 1.2 National Retail Trends
• 1.3 American Indian Fuel Retail Enterprises
• 1.4 Motor Fuel Sales Reporting Issues between States and Tribal Governments
• 1.5 The Extent of American Indian Sales to Non-Residents
• 1.6 Current Legal Issues and Developments
• 1.7 Are There Indications of Reporting Bias?
• 2.0 The State of the Practice
• 2.1 Introduction
• 2.2 Approach
• 2.3 Findings
• 2.4 Cross-State Review
• 3.0 Best Practices in Agreements on Tribal Fuel Sales
• 3.1 Overview of Types of Agreements
• 3.2 Most Effective Agreements
• 3.3 Implementation Recommendations for FHWA, States and Tribes
• Appendix A
• Appendix B
• References