Download or read book Inland Waterways Fuel Tax written by United States Government Accountability Office and published by Createspace Independent Publishing Platform. This book was released on 2017-09-23 with total page 50 pages. Available in PDF, EPUB and Kindle. Book excerpt: The inland waterways are a critical component of the nation's freight transportation system-moving over $230 billion of coal and other bulk commodities in 2014. Vessel operators that transport these products via barge pay a $0.29 per-gallon fuel excise tax, which provides partial funding for new construction and major rehabilitation of navigation infrastructure, such as locks and dams, on the waterways. From 2005 through 2014, the fuel tax generated about $83 million per year. Any non-compliance, such as not filing or under-reporting the tax, would reduce available funding. The Water Resources Reform and Development Act of 2014 included a provision for GAO to evaluate the efficiency of collecting the fuel tax and assess alternative collection methods. This report describes: (1) the results of IRS's efforts to ensure compliance from 2005-2014; (2) challenges IRS and inland waterways operators report in determining taxes owed; and (3) alternative methods of collecting the fuel tax under existing law, and their advantages and disadvantages. GAO analyzed IRS audit data from 2005- 2014, the most recent available data; reviewed relevant tax policy papers and reports; and interviewed Corps, IRS, and Treasury officials, as well as a non-generalizable sample of 10 vessel operators to obtain perspectives on fuel tax compliance.
Download or read book Waterways Fuel Tax written by United States. Congress. Senate. Committee on Finance and published by . This book was released on 1977 with total page 128 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book User Taxes for the Inland Waterways of the United States written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 1977 with total page 460 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Inland Waterway User Taxes and Charges written by and published by . This book was released on 1982 with total page 116 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Logic of Limiting the Waterways Fuel Tax to 6 Cents a Gallon as Now Provided in H R 8309 written by National Waterways Conference, Inc and published by . This book was released on 1979 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Potential Impact of the Inland Waterway Fuel Tax on the U S Grain Industry written by and published by . This book was released on 1983 with total page 180 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Waterways fuel tax written by and published by . This book was released on 1977 with total page 112 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Waterways Fuel Tax written by United States. Congress. Senate. Committee on Finance and published by . This book was released on 1977 with total page 116 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Allocation of Motor Fuel Taxes to the Waterways Safety Fund written by Ohio. General Assembly. Legislative Service Commission and published by . This book was released on 1998 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Waterways Fuel Tax written by United States. Congress. Senate. Committee on Finance and published by . This book was released on 1977 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Waterway Commerce National Priorities and User Charges written by and published by . This book was released on 1975 with total page 60 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Factors to be Considered in Setting Future Policy for Use of Inland Waterways written by United States. General Accounting Office and published by . This book was released on 1975 with total page 70 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Impact of Waterway User Fees on Illinois Agriculture written by Dennis M. Conley and published by . This book was released on 1982 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt: Extract: Numerous studies of waterway user charges have assumed that increased fuel taxes are immediately passed down to the farmer. This study questions that assumption and offers empirical evidence and economic logic to show otherwise. The study identifies the relationship between fuel costs, barge rates, prices paid for grain, and traffic diversion between barge and rail. It also estimates total tax revenue generated under alternative tax rates, by river segment in Illinois.
Download or read book The Economic Importance and Financial Challenges of Recapitalizing the Nation s Inland Waterways Transportation System written by United States. Congress. House. Committee on Transportation and Infrastructure. Subcommittee on Water Resources and Environment and published by . This book was released on 2012 with total page 172 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Some Economic Effects of User Charges on Texas Coastal Waterways written by Pamela Cosby and published by . This book was released on 1982 with total page 62 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Impact of Waterway User Charges written by and published by . This book was released on 1968 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Repeal of the 4 3 Cents Per Gallon Transportation Motor Fuels Tax written by United States. Congress. Senate. Committee on Finance and published by . This book was released on 1998 with total page 114 pages. Available in PDF, EPUB and Kindle. Book excerpt:
