§ 143. Highway use tax evasion projects

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

1. 1970

   Federal-Aid Highway Act of 1970

   Pub. L. 91–605 title I § 127(a) · 84 Stat. 1713

   Enacted · 23 U.S.C. § 143

   Added Pub. L. 91–605, title I, § 127(a), Dec. 31, 1970, 84 Stat. 1729

   Source evidence

   Code source credit
   Added Pub. L. 91–605, title I, § 127(a), Dec. 31, 1970, 84 Stat. 1729

   Enacted provision · exact public law section
   (a) Chapter 1 of title 23, United States Code, is further amended by adding after section 142 thereof a new section as Ante, p. 1719. follows: “§ 143. Economic growth center development highways “(a) In order to demonstrate the role that highways can play to Demonstration projects. promote the desirable development of the Nation’s natural resources, to revitalize and diversify the economy of rural areas and smaller communities, to enhance and disperse industrial growth, to encourage more balanced population patterns, to check, and, where possible, to reverse current migratory trends from rural areas and smaller communities, and to improve living conditions and the quality of the environment, the Secretary is authorized to make grants to States for demonstration projects for the construction, reconstruction, and improvement of development highways on the Federal-aid primary system to serve and promote the development of economic growth centers and surrounding areas, encourage the location of business and industry in rural areas, facilitate the mobility of labor in sparsely populated areas, and provide rural citizens with improved highways to such public and private services as health care, recreation, employment, education, and cultural activities, or otherwise encourage the social and economic development of rural communities, and for planning, surveys, and investigations in connection therewith. “(b) Each Governor may transmit to the Secretary his recommendations for (1) the selection of economic growth centers within the State, (2) priorities for the construction of development highways on the Federal-aid primary system to serve such centers, and (3) such other information as may be required by the Secretary, for his consideration in approving the selection of economic growth centers for demonstration projects. “(c) Upon the application of the State highway department of any State in which an economic growth center approved by the Secretary as eligible for a demonstration project is located, the Secretary is authorized to pay up to 100 per centum of the cost of engineering and economic surveys or other investigations necessary for the planning and design of development highways on the Federal-aid primary system needed to provide appropriate access to such growth center, including publicly owned airport facilities and public ports for water transportation which may be established to serve it, in order to carry out the purposes of this section. “(d) Except as otherwise provided in this section, all of the provisions of this title applicable to Federal-aid primary highways except, those which the Secretary determines are inconsistent with this section shall apply to development highways and to funds authorized to carry out this section. For the purposes of sections 105, 106, Ante, p. 1717; Post, pp. 1732, 1737. Prohibition. and 118 of this title, funds authorized to carry out this section shall be deemed to be apportioned on January 1 next preceding the commencement of the fiscal year for which authorized. No State shall receive in any fiscal year more than 15 per centum of the funds authorized to carry out this section for such fiscal year. “(e) The Federal share of the cost of any project for construction, reconstruction, or improvement of a development highway under this section shall be increased by not to exceed an additional 20 per centum of the cost of such project, except that in no case shall the Federal share exceed 95 per centum of the cost of such project. “(f) (1) Except in the case of a project subject to paragraph (2) of this subsection, no project shall be approved by the Secretary under this section until he has determined that such project will promote the aims and purposes set forth in subsection (a) of this section and that the economic growth center to be benefited will meet such criteria as he, after consultation with the Secretary of Commerce, deems necessary, including, but not limited to, the following: (1) growth centers shall be geographically and economically capable of contributing significantly to the development of the area, and (2) growth centers shall have a population not in excess of one hundred thousand according to the latest available Federal census. In approving projects the Secretary shall give preference to those areas offering the most potential for future economic growth. “(2) In the case of a project proposed to be conducted within the Appalachian region as defined in section 403 of the Appalachian Regional Development Act of 1965, no project shall be approved by the Secretary under this section until he shall have consulted with the Federal Cochairman of the Appalachian Regional Commission. In the case of a project proposed to be conducted within an economic development region as defined in title V of the Public Works and 79 Stat. 564; 83 Stat. 218. 42 USC 3181. Economic Development Act of 1965, no project shall be approved by the Secretary under this section until he shall have consulted with the Federal Cochairman for such region and the Secretary of Com-merce. In consultation with the appropriate official, the Secretary Selection for assistance, criteria. shall establish criteria for the selection of growth centers eligible for assistance under this section such that the aims and purposes set forth in subsection (a) of this section will be promoted. Such criteria shall include, but not be limited to, the, following: (1) growth centers shall be geographically and economically capable of contributing significantly to the development of the area, (2) growth centers shall have a population not in excess of one hundred thousand persons according to the latest available Federal census, and (3) the selection of such growth centers within the Appalachian region and the economic development regions shall take into account the purposes of the Appalachian Regional Development Act of 1965 and the Public Works and 79 Stat. 5. 40 USC app. 1. 79 Stat. 552. 42 USC 3121 note. Economic Development Act of 1965. In approving projects the Secretary shall give preference to those areas offering the most potential for future economic growth and he shall make arrangements for close coordination throughout the development and implementation of the project with the Federal Cochairman of the Appalachian Regional Commission, or with the appropriate Federal Cochairman of an economic development region, and the Secretary of Commerce, as the case may be. “(g) There is authorized to be appropriated out of the Highway Appropriation. Trust Fund not to exceed $50,000,000 for the fiscal year ending June 30, 1972, and not to exceed $50,000,000 for the fiscal year ending June 30, 1973.”

2. 1973

   Federal-Aid Highway Act of 1973

   Pub. L. 93–87 § 122(a) · 87 Stat. 250

   1. Substituted · 23 U.S.C. § 143(a)

      Pub. L. 93–87, § 122(a), (c), substituted “proj­ects” for “demonstration projects” deleted “to demonstrate the role that highways can play” before “to promote”

   2. Substituted · 23 U.S.C. § 143(a)

      Pub. L. 93–87, § 122(a), (c), substituted “a Federal-aid system (other than the Interstate System)” for “the Federal-aid primary system” deleted “to demonstrate the role that highways can play” before “to promote”

   Source evidence

   Code amendment note
   Subsec. (a). Pub. L. 93–87, § 122(a), (c), substituted “proj­ects” for “demonstration projects” and “a Federal-aid system (other than the Interstate System)” for “the Federal-aid primary system” and deleted “to demonstrate the role that highways can play” before “to promote”.

   Enacted provision · exact public law section
   (a) Section 143 of title 23, United States Code, is amended 84 Stat. 1729. by striking out “demonstration projects” each place it appears and inserting in lieu thereof “projects”, and by striking out “demonstration project” each place it appears and inserting in lieu thereof in each such place “project”, by striking out “the. Federal-aid primary system” in each place it appears and inserting in lieu thereof in each such place “a Federal-aid system (other than the Interstate System)”, and in subsection (d) by striking out “Federal-aid primary highways” and inserting in lieu thereof “highways on the Federal-aid system on which such development highway is located”.

3. 1973

   Federal-Aid Highway Act of 1973

   Pub. L. 93–87 § 122(a) · 87 Stat. 250

   1. Substituted · 23 U.S.C. § 143(b)

      Pub. L. 93–87, § 122(a), substituted “proj­ects” for “demonstration projects”

   2. Substituted · 23 U.S.C. § 143(b)

      Pub. L. 93–87, § 122(a), substituted “a Federal-aid system (other than the Interstate System)” for “the Federal-aid primary system”

   Source evidence

   Code amendment note
   Subsec. (b). Pub. L. 93–87, § 122(a), substituted “proj­ects” for “demonstration projects” and “a Federal-aid system (other than the Interstate System)” for “the Federal-aid primary system”.

   Enacted provision · exact public law section
   (a) Section 143 of title 23, United States Code, is amended 84 Stat. 1729. by striking out “demonstration projects” each place it appears and inserting in lieu thereof “projects”, and by striking out “demonstration project” each place it appears and inserting in lieu thereof in each such place “project”, by striking out “the. Federal-aid primary system” in each place it appears and inserting in lieu thereof in each such place “a Federal-aid system (other than the Interstate System)”, and in subsection (d) by striking out “Federal-aid primary highways” and inserting in lieu thereof “highways on the Federal-aid system on which such development highway is located”.

4. 1973

   Federal-Aid Highway Act of 1973

   Pub. L. 93–87 § 122(a) · 87 Stat. 250

   1. Substituted · 23 U.S.C. § 143(c)

      Pub. L. 93–87, § 122(a), substituted “proj­ect” for “demonstration project”

   2. Substituted · 23 U.S.C. § 143(c)

      Pub. L. 93–87, § 122(a), substituted “a Federal-aid system (other than the Interstate System)” for “the Federal-aid primary system”

   Source evidence

   Code amendment note
   Subsec. (c). Pub. L. 93–87, § 122(a), substituted “proj­ect” for “demonstration project” and “a Federal-aid system (other than the Interstate System)” for “the Federal-aid primary system”.

   Enacted provision · exact public law section
   (a) Section 143 of title 23, United States Code, is amended 84 Stat. 1729. by striking out “demonstration projects” each place it appears and inserting in lieu thereof “projects”, and by striking out “demonstration project” each place it appears and inserting in lieu thereof in each such place “project”, by striking out “the. Federal-aid primary system” in each place it appears and inserting in lieu thereof in each such place “a Federal-aid system (other than the Interstate System)”, and in subsection (d) by striking out “Federal-aid primary highways” and inserting in lieu thereof “highways on the Federal-aid system on which such development highway is located”.

5. 1973

   Federal-Aid Highway Act of 1973

   Pub. L. 93–87 § 122(a) · 87 Stat. 250

   Substituted · 23 U.S.C. § 143(d)

   Pub. L. 93–87, § 122(a), substituted “highways on the Federal-aid system on which such development highway is located” for “Federal-aid primary highways”

   Source evidence

   Code amendment note
   Subsec. (d). Pub. L. 93–87, § 122(a), substituted “highways on the Federal-aid system on which such development highway is located” for “Federal-aid primary highways”.

   Enacted provision · exact public law section
   (a) Section 143 of title 23, United States Code, is amended 84 Stat. 1729. by striking out “demonstration projects” each place it appears and inserting in lieu thereof “projects”, and by striking out “demonstration project” each place it appears and inserting in lieu thereof in each such place “project”, by striking out “the. Federal-aid primary system” in each place it appears and inserting in lieu thereof in each such place “a Federal-aid system (other than the Interstate System)”, and in subsection (d) by striking out “Federal-aid primary highways” and inserting in lieu thereof “highways on the Federal-aid system on which such development highway is located”.

6. 1973

   Federal-Aid Highway Act of 1973

   Pub. L. 93–87 § 122(b) · 87 Stat. 250

   1. Inserted · 23 U.S.C. § 143(e)

      Pub. L. 93–87, § 122(b), inserted introductory text “Except as otherwise provided in subsection (c) of this section,”

   2. Substituted · 23 U.S.C. § 143(e)

      Pub. L. 93–87, § 122(b), substituted “the Federal share of the cost of any project for construction, reconstruction, or improvement of a development highway under this section shall be the same as that provided under this title for any other project on the Federal-aid system on which such development highway is located” for “the Federal share of the cost of any proj­ect for construction, reconstruction, or improvement of a development highway under this section shall be increased by not to exceed an additional 20 per centum of the cost of such project, except that in no case shall the Federal share exceed 95 per centum of the cost of such project”

   Source evidence

   Code amendment note
   Subsec. (e). Pub. L. 93–87, § 122(b), inserted introductory text “Except as otherwise provided in subsection (c) of this section,” and substituted “the Federal share of the cost of any project for construction, reconstruction, or improvement of a development highway under this section shall be the same as that provided under this title for any other project on the Federal-aid system on which such development highway is located” for “the Federal share of the cost of any proj­ect for construction, reconstruction, or improvement of a development highway under this section shall be increased by not to exceed an additional 20 per centum of the cost of such project, except that in no case shall the Federal share exceed 95 per centum of the cost of such project”.

   Enacted provision · exact public law section
   (b) Section 143(e) of title 23, United States Code, is amended to read as follows: “(e) Except as otherwise provided in subsection (c) of this section, the Federal share of the cost of any project for construction, reconstruction, or improvement of a development highway under this section shall be the same as that provided under this title for any other project on the Federal-aid system on which such development highway is located.”

7. 1998

   Transportation Equity Act for the 21st Century

   Pub. L. 105–178 title I § 1114(a) · 112 Stat. 107

   1. Amended · 23 U.S.C. § 143

      Pub. L. 105–178 amended section catchline and text generally

   2. Substituted · 23 U.S.C. § 143

      Pub. L. 105–178 substituting provisions relating to highway use tax evasion projects for provisions relating to economic growth center development highways

   Source evidence

   Code amendment note
   Pub. L. 105–178 amended section catchline and text generally, substituting provisions relating to highway use tax evasion projects for provisions relating to economic growth center development highways.

   Enacted provision · exact public law section
   (a) In General.— Section 143 of title 23, United States Code, is amended to read as follows: “§ 143. Highway use tax evasion projects. “(a) State Defined.— In this section, the term ‘State’ means the 50 States and the District of Columbia. “(b) Projects.— “(1) In general.— The Secretary shall carry out highway use tax evasion projects in accordance with this subsection. “(2) Allocation of funds.— Funds made available to carry out this section may be allocated to the Internal Revenue Service and the States at the discretion of the Secretary. “(3) Conditions on funds allocated to internal revenue service.— The Secretary shall not impose any condition on the use of funds allocated to the Internal Revenue Service under this subsection. “(4) Limitation on use of funds.— Funds made available to carry out this section shall be used only— “(A) to expand efforts to enhance motor fuel tax enforcement; “(B) to fund additional Internal Revenue Service staff, but only to carry out functions described in this paragraph; “(C) to supplement motor fuel tax examinations and criminal investigations; “(D) to develop automated data processing tools to monitor motor fuel production and sales; “(E) to evaluate and implement registration and reporting requirements for motor fuel taxpayers; “(F) to reimburse State expenses that supplement existing fuel tax compliance efforts; and “(G) to analyze and implement programs to reduce tax evasion associated with other highway use taxes. “(5) Maintenance of effort.— The Secretary may not make an allocation to a State under this subsection for a fiscal year unless the State certifies that the aggregate expenditure of funds of the State, exclusive of Federal funds, for motor fuel tax enforcement activities will be maintained at a level that does not fall below the average level of such expenditure for the preceding 2 fiscal years of the State. “(6) Federal share.— The Federal share of the cost of a project carried out under this subsection shall be 100 percent. “(7) Period of availability.— Funds authorized to carry out this section shall remain available for obligation for a period of 3 years after the last day of the fiscal year for which the funds are authorized. “(8) Use of surface transportation program funding.— In addition to funds made available to carry out this section, a State may expend up to ¼ of 1 percent of the funds apportioned to the State for a fiscal year under section 104(b)(3)on initiatives to halt the evasion of payment of motor fuel taxes. “(c) Excise Fuel Reporting System.— “(1) In general.— Not later than April 1, 1998, the Secretary Contracts. shall enter into a memorandum of understanding with the Commissioner of the Internal Revenue Service for the purposes of the development and maintenance by the Internal Revenue Service of an excise fuel reporting system (in this subsection referred to as the ‘system’). “(2) Elements of memorandum of understanding.— The memorandum of understanding shall provide that— “(A) the Internal Revenue Service shall develop and maintain the system through contracts; “(B) the system shall be under the control of the Internal Revenue Service; and “(C) the system shall be made available for use by appropriate State and Federal revenue, tax, and law enforcement authorities, subject to section 6103 of the Internal Revenue Code of 1986. “(3) Funding.— Of the amounts made available to carry out this section for each of fiscal years 1998 through 2003, the Secretary shall make available sufficient funds to the Internal Revenue Service to establish and operate an automated fuel reporting system.”.

8. 1998

   Transportation Equity Act for the 21st Century

   Pub. L. 105–178 § 1114(c)(1) · 112 Stat. 107

   1. Added · 23 U.S.C. § 143(c)(1)

      Pub. L. 105–178, § 1114(c)(1), as added by Pub. L. 105–206, § 9002(h)

   2. Substituted · 23 U.S.C. § 143(c)(1)

      Pub. L. 105–178, § 1114(c)(1), as substituted “August 1” for “April 1”

   Source evidence

   Code amendment note
   Subsec. (c)(1). Pub. L. 105–178, § 1114(c)(1), as added by Pub. L. 105–206, § 9002(h), substituted “August 1” for “April 1”.

   Enacted provision · exact public law section
   SEC. 1114. HIGHWAY USE TAX EVASION PROJECTS. (a) In General.— Section 143 of title 23, United States Code, is amended to read as follows: “§ 143. Highway use tax evasion projects. “(a) State Defined.— In this section, the term ‘State’ means the 50 States and the District of Columbia. “(b) Projects.— “(1) In general.— The Secretary shall carry out highway use tax evasion projects in accordance with this subsection. “(2) Allocation of funds.— Funds made available to carry out this section may be allocated to the Internal Revenue Service and the States at the discretion of the Secretary. “(3) Conditions on funds allocated to internal revenue service.— The Secretary shall not impose any condition on the use of funds allocated to the Internal Revenue Service under this subsection. “(4) Limitation on use of funds.— Funds made available to carry out this section shall be used only— “(A) to expand efforts to enhance motor fuel tax enforcement; “(B) to fund additional Internal Revenue Service staff, but only to carry out functions described in this paragraph; “(C) to supplement motor fuel tax examinations and criminal investigations; “(D) to develop automated data processing tools to monitor motor fuel production and sales; “(E) to evaluate and implement registration and reporting requirements for motor fuel taxpayers; “(F) to reimburse State expenses that supplement existing fuel tax compliance efforts; and “(G) to analyze and implement programs to reduce tax evasion associated with other highway use taxes. “(5) Maintenance of effort.— The Secretary may not make an allocation to a State under this subsection for a fiscal year unless the State certifies that the aggregate expenditure of funds of the State, exclusive of Federal funds, for motor fuel tax enforcement activities will be maintained at a level that does not fall below the average level of such expenditure for the preceding 2 fiscal years of the State. “(6) Federal share.— The Federal share of the cost of a project carried out under this subsection shall be 100 percent. “(7) Period of availability.— Funds authorized to carry out this section shall remain available for obligation for a period of 3 years after the last day of the fiscal year for which the funds are authorized. “(8) Use of surface transportation program funding.— In addition to funds made available to carry out this section, a State may expend up to ¼ of 1 percent of the funds apportioned to the State for a fiscal year under section 104(b)(3)on initiatives to halt the evasion of payment of motor fuel taxes. “(c) Excise Fuel Reporting System.— “(1) In general.— Not later than April 1, 1998, the Secretary Contracts. shall enter into a memorandum of understanding with the Commissioner of the Internal Revenue Service for the purposes of the development and maintenance by the Internal Revenue Service of an excise fuel reporting system (in this subsection referred to as the ‘system’). “(2) Elements of memorandum of understanding.— The memorandum of understanding shall provide that— “(A) the Internal Revenue Service shall develop and maintain the system through contracts; “(B) the system shall be under the control of the Internal Revenue Service; and “(C) the system shall be made available for use by appropriate State and Federal revenue, tax, and law enforcement authorities, subject to section 6103 of the Internal Revenue Code of 1986. “(3) Funding.— Of the amounts made available to carry out this section for each of fiscal years 1998 through 2003, the Secretary shall make available sufficient funds to the Internal Revenue Service to establish and operate an automated fuel reporting system.”. (b) Conforming Amendments.— (1) The analysis for chapter 1 of such title is amended by striking the item relating to section 143 and inserting the following: “143. Highway use tax evasion projects.”. (2) Section 1040 of the Intermodal Surface Transportation Efficiency Act of 1991 (23 U.S.C. 101 note; 105 Stat. 1992) is repealed. (3) Section 8002 of the Intermodal Surface Transportation Efficiency Act of 1991 (23 U.S.C. 101 note; 105 Stat. 2203) is amended— (A) in the first sentence of subsection (g) by striking “section 1040 of this Act” and inserting “section 143 of title 23, United States Code,”; and (B) by striking subsection (h).

9. 1998

   Transportation Equity Act for the 21st Century

   Pub. L. 105–178 § 1114(c)(2) · 112 Stat. 107

   Inserted · 23 U.S.C. § 143(c)(3)

   Pub. L. 105–178, § 1114(c)(2), (3), as added by Pub. L. 105–206, § 9002(h), in heading inserted “priority” after “Funding” and in text inserted “and prior to funding any other activity under this section,” after “2003,”

   Source evidence

   Code amendment note
   Subsec. (c)(3). Pub. L. 105–178, § 1114(c)(2), (3), as added by Pub. L. 105–206, § 9002(h), in heading inserted “priority” after “Funding” and in text inserted “and prior to funding any other activity under this section,” after “2003,”.

   Enacted provision · exact public law section
   SEC. 1114. HIGHWAY USE TAX EVASION PROJECTS. (a) In General.— Section 143 of title 23, United States Code, is amended to read as follows: “§ 143. Highway use tax evasion projects. “(a) State Defined.— In this section, the term ‘State’ means the 50 States and the District of Columbia. “(b) Projects.— “(1) In general.— The Secretary shall carry out highway use tax evasion projects in accordance with this subsection. “(2) Allocation of funds.— Funds made available to carry out this section may be allocated to the Internal Revenue Service and the States at the discretion of the Secretary. “(3) Conditions on funds allocated to internal revenue service.— The Secretary shall not impose any condition on the use of funds allocated to the Internal Revenue Service under this subsection. “(4) Limitation on use of funds.— Funds made available to carry out this section shall be used only— “(A) to expand efforts to enhance motor fuel tax enforcement; “(B) to fund additional Internal Revenue Service staff, but only to carry out functions described in this paragraph; “(C) to supplement motor fuel tax examinations and criminal investigations; “(D) to develop automated data processing tools to monitor motor fuel production and sales; “(E) to evaluate and implement registration and reporting requirements for motor fuel taxpayers; “(F) to reimburse State expenses that supplement existing fuel tax compliance efforts; and “(G) to analyze and implement programs to reduce tax evasion associated with other highway use taxes. “(5) Maintenance of effort.— The Secretary may not make an allocation to a State under this subsection for a fiscal year unless the State certifies that the aggregate expenditure of funds of the State, exclusive of Federal funds, for motor fuel tax enforcement activities will be maintained at a level that does not fall below the average level of such expenditure for the preceding 2 fiscal years of the State. “(6) Federal share.— The Federal share of the cost of a project carried out under this subsection shall be 100 percent. “(7) Period of availability.— Funds authorized to carry out this section shall remain available for obligation for a period of 3 years after the last day of the fiscal year for which the funds are authorized. “(8) Use of surface transportation program funding.— In addition to funds made available to carry out this section, a State may expend up to ¼ of 1 percent of the funds apportioned to the State for a fiscal year under section 104(b)(3)on initiatives to halt the evasion of payment of motor fuel taxes. “(c) Excise Fuel Reporting System.— “(1) In general.— Not later than April 1, 1998, the Secretary Contracts. shall enter into a memorandum of understanding with the Commissioner of the Internal Revenue Service for the purposes of the development and maintenance by the Internal Revenue Service of an excise fuel reporting system (in this subsection referred to as the ‘system’). “(2) Elements of memorandum of understanding.— The memorandum of understanding shall provide that— “(A) the Internal Revenue Service shall develop and maintain the system through contracts; “(B) the system shall be under the control of the Internal Revenue Service; and “(C) the system shall be made available for use by appropriate State and Federal revenue, tax, and law enforcement authorities, subject to section 6103 of the Internal Revenue Code of 1986. “(3) Funding.— Of the amounts made available to carry out this section for each of fiscal years 1998 through 2003, the Secretary shall make available sufficient funds to the Internal Revenue Service to establish and operate an automated fuel reporting system.”. (b) Conforming Amendments.— (1) The analysis for chapter 1 of such title is amended by striking the item relating to section 143 and inserting the following: “143. Highway use tax evasion projects.”. (2) Section 1040 of the Intermodal Surface Transportation Efficiency Act of 1991 (23 U.S.C. 101 note; 105 Stat. 1992) is repealed. (3) Section 8002 of the Intermodal Surface Transportation Efficiency Act of 1991 (23 U.S.C. 101 note; 105 Stat. 2203) is amended— (A) in the first sentence of subsection (g) by striking “section 1040 of this Act” and inserting “section 143 of title 23, United States Code,”; and (B) by striking subsection (h).

10. 2005

    Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users

    Pub. L. 109–59 § 1115(a)(1) · 119 Stat. 1144

    Inserted · 23 U.S.C. § 143(b)(2)

    Pub. L. 109–59, § 1115(a)(1), inserted before period at end “; except that of funds so made available for each of fiscal years 2005 through 2009, $2,000,000 shall be available only to carry out intergovernmental enforcement efforts, including research and training”

    Source evidence

    Code amendment note
    Subsec. (b)(2). Pub. L. 109–59, § 1115(a)(1), inserted before period at end “; except that of funds so made available for each of fiscal years 2005 through 2009, $2,000,000 shall be available only to carry out intergovernmental enforcement efforts, including research and training”.

    Enacted provision · exact public law section
    (1) Intergovernmental enforcement efforts.— Section 143(b)(2) of title 23, United States Code, is amended by inserting before the period the following: “; except that of funds so made available for each of fiscal years 2005 through 2009, $2,000,000 shall be available only to carry out intergovernmental enforcement efforts, including research and training”.

11. 2005

    Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users

    Pub. L. 109–59 § 1115(a)(2) · 119 Stat. 1144

    Substituted · 23 U.S.C. § 143(b)(3)

    Pub. L. 109–59, § 1115(a)(2), substituted “Except as otherwise provided in this section, the” for “The”

    Source evidence

    Code amendment note
    Subsec. (b)(3). Pub. L. 109–59, § 1115(a)(2), substituted “Except as otherwise provided in this section, the” for “The”.

    Enacted provision · exact public law section
    (2) Conditions on funds allocated to internal revenue service.— Section 143(b)(3) of such title is amended by striking “The” and inserting “Except as otherwise provided in this section, the”.

12. 2005

    Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users

    Pub. L. 109–59 § 1115(a)(3) · 119 Stat. 1144

    Added · 23 U.S.C. § 143(b)(4)(H); 23 U.S.C. § 143(b)(4)(I)

    Pub. L. 109–59, § 1115(a)(3), added subpars. (H) and (I)

    Source evidence

    Code amendment note
    Subsec. (b)(4)(H), (I). Pub. L. 109–59, § 1115(a)(3), added subpars. (H) and (I).

    Enacted provision · exact public law section
    (3) Limitation on use of funds.— Section 143(b)(4) of such title is amended— (A) by striking “and” at the end of subparagraph (F); (B) by striking the period at the end of subparagraph (G) and inserting a semicolon; and (C) by adding at the end the following: “(H) to support efforts between States and Indian tribes to address issues relating to State motor fuel taxes; and “(I) to analyze and implement programs to reduce tax evasion associated with foreign imported fuel.” .

13. 2005

    Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users

    Pub. L. 109–59 § 1115(a)(4) · 119 Stat. 1144

    Added · 23 U.S.C. § 143(b)(9)

    Pub. L. 109–59, § 1115(a)(4), added par. (9)

    Source evidence

    Code amendment note
    Subsec. (b)(9). Pub. L. 109–59, § 1115(a)(4), added par. (9).

    Enacted provision · exact public law section
    (4) Reports.— Section 143(b) of such title is amended by adding at the end the following: “(9) Reports.— The Commissioner of the Internal Revenue Service and each State shall submit to the Secretary an annual report that describes the projects, examinations, and criminal investigations funded by and carried out under this section. Such report shall specify the estimated annual yield from such projects, examinations, and criminal investigations.” .

14. 2005

    Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users

    Pub. L. 109–59 § 1115(b) · 119 Stat. 1144

    1. Amended · 23 U.S.C. § 143(c)

       Pub. L. 109–59, § 1115(b), amended heading and text of subsec. (c) generally

    2. Substituted · 23 U.S.C. § 143(c)

       Pub. L. 109–59, § 1115(b), substituting provisions relating to memorandum of understanding to be entered into by the Secretary with the Commissioner of the Internal Revenue Service not later than 90 days after the date of enactment of the SAFETEA–LU for provisions relating to memorandum of understanding to be entered into by the Secretary with the Commissioner of the Internal Revenue Service not later than August 1, 1998

    Source evidence

    Code amendment note
    Subsec. (c). Pub. L. 109–59, § 1115(b), amended heading and text of subsec. (c) generally, substituting provisions relating to memorandum of understanding to be entered into by the Secretary with the Commissioner of the Internal Revenue Service not later than 90 days after the date of enactment of the SAFETEA–LU for provisions relating to memorandum of understanding to be entered into by the Secretary with the Commissioner of the Internal Revenue Service not later than August 1, 1998.

    Enacted provision · exact public law section
    (b) Excise Fuel Reporting System.— Section 143(c) of such title is amended to read as follows: “(c) Excise Tax Fuel Reporting.— “(1) In general.— Not later than 90 days after the date of enactment of the SAFETEA–LU, the Secretary shall enter into a memorandum of understanding with the Commissioner of the Internal Revenue Service for the purposes of— “(A) the additional development of capabilities needed to support new reporting requirements and databases established under such Act and the American Jobs Creation Act of 2004 (Public Law 108–357), and such other reporting requirements and database development as may be determined by the Secretary, in consultation with the Commissioner of the Internal Revenue Service, to be useful in the enforcement of fuel excise taxes, including provisions recommended by the Fuel Tax Enforcement Advisory Committee, “(B) the completion of requirements needed for the electronic reporting of fuel transactions from carriers and terminal operators, “(C) the operation and maintenance of an excise summary terminal activity reporting system and other systems used to provide strategic analyses of domestic and foreign motor fuel distribution trends and patterns, “(D) the collection, analysis, and sharing of information on fuel distribution and compliance or noncompliance with fuel taxes, and “(E) the development, completion, operation, and maintenance of an electronic claims filing system and database and an electronic database of heavy vehicle highway use payments. “(2) Elements of memorandum of understanding.— The memorandum of understanding shall provide that— “(A) the Internal Revenue Service shall develop and maintain any system under paragraph (1) through contracts, “(B) any system under paragraph (1) shall be under the control of the Internal Revenue Service, and “(C) any system under paragraph (1) shall be made available for use by appropriate State and Federal revenue, tax, and law enforcement authorities, subject to section 6103 of the Internal Revenue Code of 1986. “(3) Funding.— Of the amounts made available to carry out this section for each of fiscal years 2005 through 2009, the Secretary shall make available to the Internal Revenue Service such funds as may be necessary to complete, operate, and maintain the systems under paragraph (1) in accordance with this subsection. “(4) Reports.— Not later than September 30 of each year, the Commissioner of the Internal Revenue Service shall provide reports to the Secretary on the status of the Internal Revenue Service projects funded under this subsection.” .

15. 2012

    Moving Ahead for Progress in the 21st Century Act

    Pub. L. 112–141 § 1110(1)(A) · 126 Stat. 405

    1. Added · 23 U.S.C. § 143(b)(2)

       Pub. L. 112–141, § 1110(1)(A), added par. (2)

    2. Struck · 23 U.S.C. § 143(b)(2)

       Pub. L. 112–141, § 1110(1)(A), struck out former par. (2). Prior to amendment, text read as follows: “Funds made available to carry out this section may be allocated to the Internal Revenue Service and the States at the discretion of the Secretary; except that of funds so made available for each of fiscal years 2005 through 2009, $2,000,000 shall be available only to carry out intergovernmental enforcement efforts, including research and training.”

    Source evidence

    Code amendment note
    Subsec. (b)(2). Pub. L. 112–141, § 1110(1)(A), added par. (2) and struck out former par. (2). Prior to amendment, text read as follows: “Funds made available to carry out this section may be allocated to the Internal Revenue Service and the States at the discretion of the Secretary; except that of funds so made available for each of fiscal years 2005 through 2009, $2,000,000 shall be available only to carry out intergovernmental enforcement efforts, including research and training.”

    Enacted provision · exact public law section
    (A) by striking paragraph (2) and inserting the following: “(2) Funding.— “(A) In general.— From administrative funds made available under section 104(a), the Secretary shall deduct such sums as are necessary, not to exceed $10,000,000 for each of fiscal years 2013 and 2014, to carry out this section. “(B) Allocation of funds.— Funds made available to carry out this section may be allocated to the Internal Revenue Service and the States at the discretion of the Secretary, except that of funds so made available for each fiscal year, $2,000,000 shall be available only to carry out intergovernmental enforcement efforts, including research and training.” ; and

16. 2012

    Moving Ahead for Progress in the 21st Century Act

    Pub. L. 112–141 § 1110(1)(B) · 126 Stat. 405

    Substituted · 23 U.S.C. § 143(b)(8)

    Pub. L. 112–141, § 1110(1)(B), substituted “section 104(b)(2)” for “section 104(b)(3)”

    Source evidence

    Code amendment note
    Subsec. (b)(8). Pub. L. 112–141, § 1110(1)(B), substituted “section 104(b)(2)” for “section 104(b)(3)”.

    Enacted provision · exact public law section
    (B) in paragraph (8) by striking “section 104(b)(3)” and inserting “section 104(b)(2)”; and

17. 2012

    Moving Ahead for Progress in the 21st Century Act

    Pub. L. 112–141 § 1110(2) · 126 Stat. 405

    Substituted · 23 U.S.C. § 143(c)(3)

    Pub. L. 112–141, § 1110(2), substituted “for each fiscal year,” for “for each of fiscal years 2005 through 2009,”

    Source evidence

    Code amendment note
    Subsec. (c)(3). Pub. L. 112–141, § 1110(2), substituted “for each fiscal year,” for “for each of fiscal years 2005 through 2009,”.

    Enacted provision · exact public law section
    (2) in subsection (c)(3) by striking “for each of fiscal years 2005 through 2009,” and inserting “for each fiscal year,”.

18. 2015

    Fixing America’s Surface Transportation Act

    Pub. L. 114–94 § 1110(1) · 129 Stat. 1312

    Amended · 23 U.S.C. § 143(b)(2)(A)

    Pub. L. 114–94, § 1110(1), amended subpar. (A) generally. Prior to amendment, text read as follows: “From administrative funds made available under section 104(a), the Secretary shall deduct such sums as are necessary, not to exceed $10,000,000 for each of fiscal years 2013 and 2014, to carry out this section.”

    Source evidence

    Code amendment note
    Subsec. (b)(2)(A). Pub. L. 114–94, § 1110(1), amended subpar. (A) generally. Prior to amendment, text read as follows: “From administrative funds made available under section 104(a), the Secretary shall deduct such sums as are necessary, not to exceed $10,000,000 for each of fiscal years 2013 and 2014, to carry out this section.”

    Enacted provision · exact public law section
    (1) by striking paragraph (2)(A) and inserting the following: “(A) In general.— From administrative funds made available under section 104(a), the Secretary may deduct such sums as are necessary, not to exceed $4,000,000 for each of fiscal years 2016 through 2020, to carry out this section.” ;

19. 2015

    Fixing America’s Surface Transportation Act

    Pub. L. 114–94 § 1110(2) · 129 Stat. 1312

    Inserted · 23 U.S.C. § 143(b)(8)

    Pub. L. 114–94, § 1110(2), inserted “block grant” after “surface transportation” in heading

    Source evidence

    Code amendment note
    Subsec. (b)(8). Pub. L. 114–94, § 1110(2), inserted “block grant” after “surface transportation” in heading.

    Enacted provision · exact public law section
    (2) in the heading for paragraph (8) by inserting “block grant” after “surface transportation”; and

20. 2015

    Fixing America’s Surface Transportation Act

    Pub. L. 114–94 § 1110(3) · 129 Stat. 1312

    Inserted · 23 U.S.C. § 143(b)(9)

    Pub. L. 114–94, § 1110(3), inserted “, the Committee on Transportation and Infrastructure of the House of Representatives, and the Committee on Environment and Public Works of the Senate” after “the Secretary”

    Source evidence

    Code amendment note
    Subsec. (b)(9). Pub. L. 114–94, § 1110(3), inserted “, the Committee on Transportation and Infrastructure of the House of Representatives, and the Committee on Environment and Public Works of the Senate” after “the Secretary”.

    Enacted provision · exact public law section
    (3) in paragraph (9) by inserting “, the Committee on Transportation and Infrastructure of the House of Representatives, and the Committee on Environment and Public Works of the Senate” after “the Secretary”.

21. 2021

    Surface Transportation Reauthorization Act of 2021

    Pub. L. 117–58 div. A title I § 11120 · 135 Stat. 429

    Substituted · 23 U.S.C. § 143(b)(2)(A)

    Pub. L. 117–58 substituted “fiscal years 2022 through 2026” for “fiscal years 2016 through 2020”

    Source evidence

    Code amendment note
    Subsec. (b)(2)(A). Pub. L. 117–58 substituted “fiscal years 2022 through 2026” for “fiscal years 2016 through 2020”.

    Enacted provision · exact public law section
    SEC. 11120. HIGHWAY USE TAX EVASION PROJECTS.   Section 143(b)(2)(A) of title 23, United States Code, is amended by striking “fiscal years 2016 through 2020” and inserting “fiscal years 2022 through 2026”.

    Effective date note
    Amendment by Pub. L. 117–58 effective Oct. 1, 2021, see section 10003 of Pub. L. 117–58, set out as a note under section 101 of this title.

29 of 29 references resolved to an enrolled provision