Tax Administration: Diesel Fuel Excise Tax Change
GGD-96-53
Published: Jan 16, 1996. Publicly Released: Feb 16, 1996.
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Highlights
Pursuant to a congressional request, GAO reviewed the collection of diesel fuel excise taxes, focusing on: (1) changes in diesel fuel tax collections in 1994; (2) concerns about Internal Revenue Service (IRS) changes to diesel fuel taxation requirements; and (3) fraudulent claims involving excise tax refunds.
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Collection proceduresFraudFuel gas industryFuel taxesGovernment collectionsKeroseneProposed legislationTax administrationTax creditTax refunds