Despite data that estimate the amount of fuel tax evasion, few papers have examined fuel tax evasion through the fuel tax refund process. This paper presents data analysis indicating that the fuel tax refund process, though susceptible to errors, is not a common means of evasion. Motor fuel taxes are excise taxes meant to benefit transportation infrastructure. However, some fuel use occurs off the roadway. For example, a farm tractor expends fuel while plowing a field; well-drilling trucks expend fuel while drilling a well; and truck refrigeration units with separate fuel tanks expend fuel powering the refrigerator pump. Arguably, users should not have to pay an excise tax for fuel used for off-road purposes. For diesel, at least, the federal government created tax-exempt, dyed diesel. However, some users are not able to purchase dyed diesel, or they require another type of fuel. The federal government and some state governments provide processes for these off-road users to obtain tax credits or refunds when tax-exempt fuel is unavailable, but these processes are susceptible to errors, omissions, and evasion. This paper examines data from 3 years for three types of refunds in Montana, but the results have implications for all states. The data indicate that mathematical errors and errors relating to the forms required to file for refunds most commonly plague the refund process. The data do not indicate that much evasion is occurring within the fuel tax refund process.
As stated in the September 2006 Transportation Plan/Final Environmental Impact Statement (EIS) for Grand Teton National Park (GRTE, 2006), âBicycling has become an increasingly popular activity in [GRTE], despite the lack of designated bike lanes and bike paths. Evidence of the interest in bicycling occurs each spring, prior to opening the Teton Park Road to motor vehicles. After the road is cleared of snow by April 1, it remains closed to motor vehicles until May 1. During this time, it is available for non-motorized uses (e.g., bicycling, walking, wheelchairs, rollerblading). The popularity of these activities, especially with local residents, is evident on most days, and during nice weather when the Taggart Lake parking lot is often filled beyond capacity, with the overflow continuing down the road toward Beaver Creek.â Consequently, the plan recommends the adoption of separated shared-use pathways along several roadway corridors within the park. The purpose of these pathways is to enhance mobility for bicyclists and pedestrians in the park, while enhancing their safety by separating them from motorized traffic.
The 2006 Transportation Plan for Grand Teton National Park proposed 22.5 miles of multi-use pathways outside the road to enhance safety and mobility for travelers using non-motorized modes of transportation in the most visited and developed areas of the park. (Grand Teton National Park Transportation Plan 2006, 2007). Construction of the Phase I Pathway, a 7.7-mile segment between Dornanâs Junction and South Jenny Lake Junction along Teton Park Road began in June 2008 (Figure 1). This report summarizes research conducted by the Western Transportation Institute at Montana State University before and after this construction occurred. Researchers counted non-motorized travelers, primarily bicyclists and pedestrians, and administered surveys to learn about visitor perceptions regarding the conditions for non-motorized travel in the park. The primary purpose of this research was to compare the conditions before and after Phase I Pathway was constructed. These results also offer a âpoint-in-timeâ glimpse of current non-motorized usage of this region of the park.
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