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118 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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119 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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120 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). _____________________________________________ _____________________________________________