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Fuel Tax Evasion
20.240
The purpose of this program is to increase intergovernmental activities and enforcement efforts among public agencies to reduce Federal and State fuel tax evasion. Funds made available shall be used only to expand or enhance intergovernmental efforts to increase motor fuel tax enforcement and payments; to supplement motor fuel tax examinations and criminal investigations; and to increase research and training in the area of fuel tax evasion. This program is part of the Highway Use Tax Evasion program which also may provide funds to the Internal Revenue Service (IRS) for their efforts as outlined in 23 U.S.C. 143.
This chart shows obligations for the program by fiscal year. All data for this chart was provided by the
administering agency and sourced from SAM.gov, USASpending.gov, and Treasury.gov.
For more information on each of these data sources, please see the
About the data page.
Funds will likely also be used to expand auditing and tracking programs, including enhancements to data systems. Funds have not been awarded for FY 2015 and 2016 as of May 2017. However, prior awards are still used to support training, and a few individual projects in the States. These may include enforcement programs, and enhancements to data systems.
Funds will likely also be used to expand auditing and tracking programs, including enhancements to data systems. When diesel fuel leaves the bulk terminal, fuel to be used in a non-taxable fashion (off-highway use) is injected with a red dye. At both the Federal and State level, fuel taxes are not imposed on dyed fuel. Many States have enforcement initiatives where vehicles are randomly checked for the presence of red dye in the fuel. Several of the awards will likely be used to start or enhance existing programs in testing for dyed fuel.
Highway Use Tax Evasion Training and Enforcement FFY2019 allocation of new funding for partial FFY2019 - FFY2020.
Minnesota - STATEWIDE: SFY 20 & 21 - RED-DYED FUEL TAX EVASION ENFORCEMENT, INTERAGENCY AGREEMENT FROM 07/01/2019 TO 06/30/2021
Kentucky - Statewide- Heavy Vehicle Use Tax Evasion Analysis & Interagency Efforts
Missouri - Midwestern Region Auditing and Enforcement Activities
Single Audit Applies (2 CFR Part 200 Subpart F):
For additional information on single audit requirements for this program, review the current Compliance Supplement.
OMB is working with the U.S. Government Accountability Office (GAO) and agency offices of inspectors general to include links to relevant oversight reports. This section will be updated once this information is made available.
