Notes

1 Federal Highway Administration, Monthly Motor Fuel Reported by States (Washington, DC, January 1998).

2 Revenue Act of 1932 (P.L. 154).

3 Congressional Research Service, Disparate Impacts of Federal and State Highway Taxes on Alternative Motor Fuels” (Washington, DC, March 1993).

4 Superfund Amendments and Reauthorization Act of 1986 (P.L. 99-499).

5 Congressional Research Service, Disparate Impacts of Federal and State Highway Taxes on Alternative Motor Fuels (Washington, DC, March 1993).

6 Federal Highway Administration, “State Motor-Fuel Tax Trends in the 1990’s: Why Has the Pace of Rate Increases Declined?” Discussion Paper (Washington, DC, May 1998).

7 Federal Highway Administration, “State Motor-Fuel Tax Trends in the 1990’s: Why Has the Pace of Rate Increases Declined?” Discussion Paper (Washington, DC, May 1998).

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Motor Fuels Tax Trends and Assumptions