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Research and Development (R&D) Project Sites

Project Information
Project ID:   FHWA-PROJ-09-0029
Project Name:   Supply Chain-Based Solution to Prevent Fuel Tax Evasion
Project Status:   Completed
Start Date:  August 17, 2009
End Date:  September 30, 2014
Contact Information
Last Name:  Dougherty
First Name:  Michael
Telephone:  202-493-2222
E-mail:  michael.dougherty@dot.gov
Team:   Highway Funding and Motor Fuels [HPPI]
Program:   Exploratory Advanced Research
Project detail
Roadmap/Focus area(s):   National Transportation Data Collection, Reporting, and Processing
Project Description:   The research┬ápresents a unique concept for targeting fuel-tax evasion that could result in two important breakthroughs. The first is the development of inline sensors to authenticate nanoscale markers in fuel. The second is the integration of exterior sensors to detect the volume of fuel in a tank truck and determine the open or closed position of the valve and Global Positioning System communication. The research addresses preventing three types of fuel-tax evasion: (1) nontaxable or low-taxable petrochemical products from being "blended" with taxable fuel products; (2) taxable fuel products from cross-jurisdictional evasion (i.e. paying State tax in a low-tax State but selling in a high-tax State); (3) selling "exported" fuel domestically.
Goals:   Decrease fuel tax evasion.
Background Information:   Project submitted in response to a Fiscal Year 2007 Exploratory Advanced Research Program solicitation.
More Information URL(s):  
  1. http://www.fhwa.dot.gov/advancedresearch/pubs/12020/12020.pdf
Test Methodology:   Component and system prototype development.
Expected Benefits:   Reduce fuel tax evasion.
FHWA Topics:   Research/Technologies--FHWA Research and Technology
TRT Terms:   Fuel Taxes
Crimes Involving Transportation
Fuel Tanks
FHWA Disciplines:   None
Subject Areas:   Finance
Administration and Management


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