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    Document Summary
    - Report Published -

    Senate Document No. 31

    Document Title
    A Study of Further Means of Combatting Fuels Tax Avoidance and Evasion

    Department of Motor Vehicles; Department of Transportation; State Corporation Commission; Motor Carrier Division

    Enabling Authority
    SJR 182 (Regular Session, 1993)

    Executive Summary
    The 1993 General Assembly passed Senate Joint Resolution 182, which called on the Department of Motor Vehicles, the Department of Transportation and the Motor Carrier Division of the State Corporation Commission to study further means of combatting fuels tax avoidance and evasion.

    Representatives from the Department of Motor Vehicles, Department of Transportation and the Motor Carrier Division of the State Corporation Commission formed a Steering Committee to provide policy leadership and coordinate a final report. The Steering Committee was joined by an Advisory Committee consisting of representatives from selected state agencies and affected interest groups. These two committees formed the study group which met on July 19, 1993 to consider the following issues identified by the study resolution:

    • The point of taxation on fuels sales;

    • The need to simplify the present exemption/refund system for tax exempt sales; and,

    • The appropriate scheduling of payments of fuels taxes to the Commonwealth.

    The study group concluded that it would be prudent to allow for time to evaluate the full impact of the fuels tax legislation enacted by the 1993 General Assembly before considering additional measures. The study group also believes that federal and other states' initiatives recently undertaken could impact the need and desirability for any further proposals that could result from this study resolution.

    The group recommends a reexamination of the resolution issues at some point in the future, after the new Virginia laws and the federal and state initiatives have been implemented, enforced and evaluated for their effectiveness in combatting fuels tax evasion.