Sec. 7006. Efficiency of revenue collection
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Not later than 2 years after the date of enactment of this Act, the Comptroller General shall prepare a report on the efficiency of collecting the fuel tax for the Inland Waterways Trust Fund, which shall include— an evaluation of whether current methods of collection of the fuel tax result in full compliance with requirements of the law; whether alternative methods of collection would result in increased revenues into the Inland Waterways Trust Fund; and an evaluation of alternative collection options.