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    Subject Term: "Fuel taxes"

    2 publications with a total of 2 open recommendations
    Director: Rebecca Shea
    Phone: (202) 512-2834

    1 open recommendations
    Recommendation: To maximize resources for the Inland Waterways Trust Fund, the Commissioner of Internal Revenue should consult with the U.S. Army Corps of Engineers to explore options to obtain proprietary data to enhance IRS's efforts to ensure taxpayer compliance with the inland waterways fuel tax.

    Agency: Department of the Treasury: Internal Revenue Service
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Director: Fleming, Susan A
    Phone: (202) 512-2834

    1 open recommendations
    Recommendation: To ensure that up-to-date data are available on the road damages imposed by all vehicles types compared with the revenues each contributes to the Highway Trust Fund, the Secretary of Transportation should direct the FHWA Administrator to revise and publish the agency's Highway Cost Allocation Study and update it periodically as warranted.

    Agency: Department of Transportation
    Status: Open

    Comments: As of May 2017, FHWA has not taken steps to revise and publish the agency's Highway Cost Allocation Study. In April 2016, FHWA completed a comprehensive truck size and weight study mandated by the Moving Ahead for Progress in the 21st Century Act (MAP-21) and requested that GAO close this recommendation for FHWA to revise and publish the agency's Highway Cost Allocation Study. However, FHWA's comprehensive truck size and weight study does not include critical information that a Highway Cost Allocation Study would provide. Specifically, FHWA's study lacks information on the cost of road damage imposed by all vehicle types compared with the revenues contributed by those vehicles to the Highway Trust Fund to determine whether user fees are sufficient to cover damage costs. GAO will continue to monitor any efforts by DOT and FHWA to respond to GAO's recommendation.