Federal Excise Tax on Gasoline : Changing the Collection Point.

Discusses different collection systems for the Federal excise tax on gasoline, since it was first imposed in 1932. Focuses on the new collection system introduced to combat tax evasion, as provided for by the Tax Reform Act of 1986. Covers industry arguments against new collection point, and legisla...

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Bibliographic Details
Corporate Authors: Library of Congress. Congressional Research Service, ProQuest (Firm)
Format: eBook
Language:English
Published: [Place of publication not identified] : [publisher not identified], 1987.
Series:U.S. Congressional Research.
Subjects:
Online Access:Connect to the full text of this electronic book
Description
Summary:Discusses different collection systems for the Federal excise tax on gasoline, since it was first imposed in 1932. Focuses on the new collection system introduced to combat tax evasion, as provided for by the Tax Reform Act of 1986. Covers industry arguments against new collection point, and legislative proposals to amend newest collection system.
Item Description:Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed June 2010). Reuse except for individual research requires license from ProQuest, LLC.
CRS Report.
Electronic resource.
Physical Description:1 online resource.