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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

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