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Hot Topic: 1994-95 State Revenue Estimates, Ken Joines, Jim Leuty

MTAS Publications: Hot Topics

The Tennessee General Assembly adopted the state budget for fiscal year 1995 in late April.

Technical Bulletins: Public Chapter 509 Slaps Cuffs On Utility Revenues, Al Major

MTAS Publications: Technical Bulletins

This Technical Bulletin provides information about Public Chapter 509, which phased out the practice of transferring surplus revenues from utility sales to a city's general fund. The comprehensive law, which went into effect July 1, 1993, amended Tennessee Code Annotated (T.C.A.) § 9-21-308 and T.C.A. § 7-34-105, also known as the Revenue Bond Law.

Alleviation Of Fuel Tax Evasion In Kentucky (Interim Report), Marjorie S. Irby, Joseph D. Crabtree

Kentucky Transportation Center Research Report

Motor fuel tax evasion is a problem of major significance nationwide. In Kentucky, evasion of motor fuel taxes could mean an annual loss of approximately $25 million. This study was initiated to provide Kentucky officials involved with fuel tax collection with the best available information on the problem of fuel tax evasion and the best uses of all resources to alleviate the problem.

This interim report concludes the first phase of the study and provides a qualitative look at motor fuel tax evasion in Kentucky. It discusses the fuel tax process in the Commonwealth, how evasion occurs, efforts to alleviate …