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Next > DRAFT FINAL REPORT Prepared for Office of Highway Information SystemsFederal Highway Administration U.S. Department of Transportation Washington , D.C. December 1, 2003 Prepared by
505 King Avenue Fuel Tax Attribution ProcessReview and DocumentationDRAFT 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 TablesTable 3-1 Evaluation Goals, Hypotheses, and Measures Table 3-2 Evaluation Approaches Addressing Goal Areas List of FiguresFigure 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 2-5 Off-Highway Gasoline Model Figure 2-8 MF-20 (Use/User Analysis) Figure 2-9 Attribution of HTF Receipts 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 ListATV 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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