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APPENDIX B
Survey Questionnaire for Collecting
Fuel-TaxRelated Cost Data
In this appendix we present the questionnaire designed and (c) What agency in your state is responsible for enforcement
used for collecting detailed cost data from state motor fuel tax of the motor fuel tax code?
systems. _____________________________________________
(d) Please provide contact information for the person
B.1 Background and Purpose
responding to this questionnaire.
This questionnaire and the compilation of the survey
Name: Telephone:
results are an important part of the study designed to esti-
mate the costs associated with alternative revenue-generation E-mail address:
systems (e.g., motor fuel taxes, VMT fees, and tolling). All
the research conducted falls under NCHRP Project 19-08, (e) At what point in the distribution system does your state
"Costs of Alternative Revenue-Generation Systems." The tax gasoline and diesel (e.g., rack, distributor, retail)?
purpose of this study was to develop a methodology that _____________________________________________
can be used to analyze and compare the administrative, collec-
tion, and compliance costs of highway revenue-generation
systems. Part II Summary Administrative Cost Data
This survey focuses entirely on the costs of motor fuel tax (f) Does your state have a dedicated budget for motor fuel tax
administration. Part I of the survey covers background collection, auditing, and enforcement or has it constructed
information. Part II of the survey is designed to obtain an estimate of the costs of administering motor fuel taxes?
summary cost data for states that already possess detailed
administrative cost information. Part III of the survey is Yes Please continue with question (g)
designed to extract the information necessary to construct No Please skim the questions that follow in this
an estimate of administrative costs. Part IV includes con- section and move ahead to Part III of this
tact information. survey.
(g) Please provide the annual motor fuel tax administrative
B.2 Specific Survey Questions (i.e., auditing, enforcement, collection) budget or esti-
mated administration costs for 2004 to 2008:
Part I Background Information
2004 2005 2006 2007 2008
(a) What agency in your state is responsible for collecting
motor fuel taxes?
_____________________________________________
(h) Please allocate the costs identified in (g) according to the
(b) What agency in your state is responsible for auditing categories outlined below for each year. If you are unable
motor fuel taxpayers? to disaggregate total costs into these subcategories, skip
_____________________________________________ question (h) and go to Part III.
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Capital Costs 2004 2005 2006 2007 2008
Physical equipment
Operational equipment
Facility
Variable Costs
Administration
Labor
Equipment O&M
Hardware and software
maintenance
Materials
Collection
Account management
Materials
Communication
Compliance
Labor
Materials
Please note if items outlined in Part III are not included in (l) Has your state been involved in joint audits with other
the above estimates. Attempt to provide estimates of those states or the IRS? If so, what costs have been incurred
cost elements in Part III or in a separate statement attached while conducting these audits?
to the completed questionnaire. _____________________________________________
(m) What is the revenue impact, or return on investment,
Part III Questions Related to Tax associated with your auditing activities?
Administration, Enforcement, _____________________________________________
and Collections
Auditing Costs (n) Other than costs identified previously in this section, please
estimate the indirect costs associated with auditing activi-
(i) How many full-time equivalent (FTE) positions are used ties (e.g., rent, utilities, training), materials/supplies, and
to support motor fuel tax auditing efforts, including those indirect personal services costs (e.g., office support, man-
related to distributor, IFTA, and refund audits? If your agement, HR services, information services, and other ser-
auditors conduct audits for several tax systems, attempt to vices and supplies). Provide as much detail as possible.
estimate the proportion of auditing time spent on audits _____________________________________________
related to motor fuel taxes and allocate a proportionate
share of FTEs accordingly.
_____________________________________________ Enforcement Costs
(o) Does your state employ a motor-fuel tracking system? If
(j) What are the annual costs associated with licensing audi- so, when was it placed into operation, what was the cap-
tors to conduct IFTA audits? ital cost of the system, and what is the annual cost to
_____________________________________________ operate and maintain the system?
_____________________________________________
(k) What is the average annual salary plus benefits paid to
staff in your state conducting motor fuel tax audits? (p) Does your state perform on-road inspections for dyed
_____________________________________________ fuel? If so, what are the annual costs associated with your
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on-road dyed-fuel inspection program? If unknown, (u) If your state has an electronic system in place, what was
please estimate the FTEs dedicated to conducting on- the capital cost of the electronic system? What are its
road dyed fuel inspections and provide an estimate of the annual operations and maintenance costs?
annual salaries plus benefits paid to these enforcement/ _____________________________________________
inspections officers.
_____________________________________________ (v) If your state has an electronic system for receiving tax
payments, are there transaction costs associated with
processing these payments? If so, what are these costs?
(q) Does your state require licensing and bonding of all
_____________________________________________
motor fuel tax distributors? If so, what are the annual
costs to the state of processing these licenses/bonds and
(w) If your state processes tax returns and payments manually,
conducting any screening of applicants? what are the costs associated with manually entering tax-
_____________________________________________ payer data? If these costs are unknown, how many FTEs are
dedicated to this activity and what is the average salary plus
(r) Does your state perform taxpayer education activities benefits for individuals processing these returns?
(i.e., outreach activities to inform taxpayers of changes to _____________________________________________
forms or tax codes)? If so, what are the annual costs asso-
ciated with these activities? (x) Does your state provide any sort of collection allowance
_____________________________________________ in the form of a credit to taxpayers remitting taxes? If so,
how much is the collection allowance as expressed as a
percentage of total tax payments?
(s) Other than costs identified previously in this section,
_____________________________________________
please estimate the indirect costs associated with enforce-
ment activities (e.g., rent, utilities, training), materials/ (y) Does your state employ debt collectors who notify tax-
supplies, and indirect person services costs (e.g., office sup- payers of delinquencies and work to secure past-due pay-
port, management, HR services, information services, and ments? If so, what are the annual costs associated with
other services and supplies). these debt-collection activities?
_____________________________________________ _____________________________________________
(z) Other than costs identified previously in this section,
Collection Costs please estimate the indirect costs associated with collec-
tion activities (e.g., rent, utilities, training), materials/
(t) Does your state use paper, electronic methods, or a supplies, and indirect personal services costs (e.g., office
combination to process tax returns and receive tax support, management, HR services, information ser-
payments? vices, and other services and supplies).
_____________________________________________ _____________________________________________
