Document Cover showing Tennessee Highway with Fall Foliage

To view this report in pdf format, click here

To view this report in pdf format you will need Adobe Acrobat Reader which can be downloaded for free.


ATTRIBUTION AND APPORTIONMENT OF
FEDERAL HIGHWAY TAX REVENUES:
PROCESS REFINEMENTS

February 2002

Prepared for the
Office of Highway Policy Information
Federal Highway Administration
U.S. Department of Transportation
Washington, D.C. 20590

Prepared by the
Center for Transportation Analysis
Oak Ridge National Laboratory
Oak Ridge, Tennessee 37831

managed by
UT-Battelle, LLC
for the U.S. Department of Energy
under Contract No. DE-AC05-00OR22725

 

Table of Contents

EXECUTIVE SUMMARY

BACKGROUND

Historical Perspective

 

Revenue Collection

 

State Data Reporting

 

ATTRIBUTION AND APPORTIONMENT
  Attribution Overview
  Preliminary Estimation Procedures
  State-by-State Analysis
  Apportionment
   
FHWA REASSESSMENT EFFORTS
  FHWA/AASHTO/FTA Review
  GAO Recommendations
   
PROCESS REFINEMENTS
  Reporting of Public Use of Diesel Fuel
  Accounting for Motor Fuel Losses
  Oversight of State-Reported Data
  Special Fuel Versus Diesel Fuel as an Attribution Issue
  Reporting of Alternative Fuels
  Accounting for International Fuel Tax Agreement Procedures
  Additional Comments Received on the Federal Register Notice
   
IMPLEMENTATION/ACTION PLAN
  Motor Fuel Attribution Process Improvement
  Model Updates
  Oversight, Training, and Outreach
   
SUMMARY
SOURCES
APPENDIX A: ACRONYMS
APPENDIX B: DEFINITIONS
APPENDIX C: FORMS FOR REPORTING STATE DATA
APPENDIX D: FEDERAL HIGHWAY USER FEES

[Next Page]   [Previous Page]   [First Page]   [Last Page]
[ORNL Home] [Disclaimer]