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Fuel Tax Attribution Process Review and Documentation

Table of Contents

DRAFT FINAL REPORT

Prepared for

Office of Highway Information Systems
Federal Highway Administration
U.S. Department of Transportation
Washington , D.C.

December 1, 2003

Prepared by

logo: Battelle...Putting Technology to Work

505 King Avenue
Columbus , Ohio

Fuel Tax Attribution Process

Review and Documentation

DRAFT FINAL REPORT

Prepared for

Office of Highway Information Systems

Federal Highway Administration

U.S. Department of Transportation

Washington , D.C.

Principal Author

Dr. Edward Fekpe, PE.

December 1, 2003

Disclaimer

This report is a work prepared for the United States Government by Battelle. In no event shall either the United States Government or Battelle have any responsibility or liability for any consequences of any use, misuse, inability to use, or reliance on the information contained herein, nor does either warrant or otherwise represent in any way the accuracy, adequacy, efficacy, or applicability of the contents hereof.

Table of Contents

List of Tables

Table 3-1 Evaluation Goals, Hypotheses, and Measures

Table 3-2 Evaluation Approaches Addressing Goal Areas

Table 3-3. Summary of Limitations of Some Estimation Models Evaluation Approaches Addressing Goal Areas

List of Figures

Figure 2-1 Timeline for Annual State-by-State Motor Fuel Analysis Procedures

Figure 2-2 low Chart of Motor Fuel Data

Figure 2-3 Data Verification and Adjustment

Figure 2-4 551M Summary

Figure 2-5 Off-Highway Gasoline Model

Figure 2-6 Public Use Model

Figure 2-7 Gasohol Model

Figure 2-8 MF-20 (Use/User Analysis)

Figure 2-9 Attribution of HTF Receipts

Figure 2-10 Sample Form 551

Figure 2-11 Sample EVAL Form.

Figure 2-12 Sample MF-20 Sub-Table

Figure 2-13 Sample GTA Worksheet

Figure 2-14 Non-Highway Trucks Module ("APPEND")

Figure 2-15 Agriculture Module ("AGRICULT")

Figure 2-16. Construction Module ("CONSTR")

Figure 2-17 Industrial/Commercial Module ("IND")

Figure 2-18 Aviation Module ("AVI")

Figure 2-19 Marine Module ("BOAT")

Figure 2-20 Recreational Module ("OFFROADF")

Figure 2-21 Non-Highway Gasoline Consumption ("SUMMARY")

Figure 2-22 Public Sector Consumption

Figure 2-23 Highway Gasohol Consumption

Figure 3-1 Relationship Between Motor Fuel Use and Highway Trust Fund Receipts

Figure 3-2 Relationship Between Highway Gasoline Use and Highway Trust Fund Receipts

Figure 3-3 Regression Analysis for HTF Attribution Acceptability

Figure 3-4 Relationship between Statistical Ranges and Probabilities

Figure 3-5 Statistical Range of Variation - 1997 - 2001

Acronym List

ATV All-terrain Vehicle

CPI Consumer Price Index

DOE Department of Energy

DOT Department of Transportation

EIA Energy Information Administration

EPA Environmental Protection Agency

EPACT Energy Policy Act of 1992

FAA Federal Aviation Administration

FHWA Federal Highway Administration

GAO General Accounting Office

GSA General Services Administration

HTF Highway Trust Fund

IFTA International Fuel Tax Agreement

IRS Internal Revenue Service

LPG Liquefied Petroleum Gases

MPG Miles per Gallon

NMMA National Marine Manufacturers Association

NHS National Highway System

ORNL Oak Ridge National Laboratory

SCM State, County, and Municipal

TEA-21 Transportation Equity Act for the 21st Century

USCG U.S. Coast Guard

USDA U.S. Department of Agriculture

USFWS U.S. Fish and Wildlife Service

VIUS Vehicle Inventory and Use Survey

VMT Vehicle Miles Traveled

Tables:

MF-1 Motor fuel tax collections for all states

MF-2 Volume of motor fuel exempt from and subject to state taxation

MF-3 State motor fuel taxes and related receipts

MF-21 Highway use by fuel type

MF-24 Private and commercial non-highway use of gasoline

MF-27 Highway use of motor fuel

MF-33E FHWA estimates of amount of gasohol used in each state

MF-33GA Monthly gross gasoline volume reported by state

MF-33SF Monthly gross special fuel use reported by state

MF-121T Tax Rates on Motor Fuel (by state and type of fuel in cents per gallon)

MV-7 Publicly Owned Vehicles

FE-9 Federal Highway Trust Fund receipts attributable to highway users in each year

FE-221 Comparison of Federal Highway Trust Fund Highway Account receipts attributable to the states and Federal-aid apportionments and allocations from the Highway Account

FA-4E Apportionment of Federal funds to states

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