TRB’s National Cooperative Highway Research Program (NCHRP) Report 623: Identifying and Quantifying Rates of State Motor Fuel Tax Evasion explores a methodological approach to examine and reliably quantify state motor fuel tax evasion rates and support agency efforts to reduce differences between total fuel tax liability and actual tax collections.
National Academies of Sciences, Engineering, and Medicine. 2008. Identifying and Quantifying Rates of State Motor Fuel Tax Evasion. Washington, DC: The National Academies Press. https://doi.org/10.17226/23069.
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