Fuel Tax Evasion-Intergovernmental Enforcement Effort
Program Funding
Annual program obligations reported to SAM.gov.
Funded Projects
Examples of what this program has supported.
Program Objective
The purpose of this program is to increase intergovernmental activities and enforcement efforts among public agencies to reduce Federal and State fuel tax evasion. Funds made available shall be used only to expand or enhance intergovernmental efforts to increase motor fuel tax enforcement and payments; to supplement motor fuel tax examinations and criminal investigations; and to increase research and training in the area of fuel tax evasion. This program is part of the Highway Use Tax Evasion program which also may provide funds to the Internal Revenue Service (IRS) for their efforts as outlined in 23 U.S.C. 143.
Eligibility
Eligible Applicants
- U.S. State Government
States, and the District of Columbia,
Beneficiaries
- U.S. State Government
States, and the District of Columbia.
How to Apply
Award Procedure
FHWA and IRS will jointly recommend and approve projects for Federal funding for fuel tax evasion intergovernmental enforcement efforts. States selected to receive funding will enter into negotiations with FHWA and be required to enter into a project agreement with FHWA.
The approval/disapproval time will take approximately 1 month.
Program details & compliance
Description
Fuel Tax Evasion-Intergovernmental Enforcement Effort
Mission Categories
Primary: Highways, Public Roads, and Bridges
Use of Funds
Allowed Uses
State agencies can use the funds to expand efforts to enhance motor fuel tax enforcement; to supplement motor fuel tax examinations and criminal investigations; to develop automated data processing tools to monitor motor fuel production and sales; to evaluate and implement registration and reporting requirements for motor fuel taxpayers; to reimburse State expenses that supplement existing fuel tax compliance efforts; to analyze and implement programs to reduce tax evasion associated with other highway use taxes; to support efforts between States and Indian tribes to address issues relating to State motor fuel taxes; and to analyze and implement programs to reduce tax evasion associated with foreign imported motor fuel.
Matching Requirements
Federal Share up to 100% [23 U.S.C. 143(b)(6)]
Reporting & Compliance
Applicable 2 CFR 200 Subparts
- Subpart B — General Provisions
- Subpart C — Pre-Federal Award Requirements
- Subpart D — Post-Federal Award Requirements
- Subpart F — Audit Requirements