Sec. 11145. DIESEL FUEL TAX EVASION REPORT

189 words·~1 min read·/statute-compilations/comps-10915/sec-11145

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

## SEC. 11145 DIESEL FUEL TAX EVASION REPORT Not later than 360 days after the date of the enactment of this Act, the Commissioner of the Internal Revenue shall report to the Committees on Finance and Environment and Public Works of the Senate and the Committees on Ways and Means and Transportation and Infrastructure of the House of Representatives on— ####

(1)the availability of new technologies, including forensic or chemical molecular markers, that can be employed to enhance collections of the excise tax on diesel fuel and the plans of the Internal Revenue Service to employ such technologies, ####

(2)the design of a test to place forensic or chemical molecular markers in any excluded liquid (as defined in section 48.4081–1(b) of title 26, Code of Federal Regulations), ####

(3)the design of a test, in consultation with the Department of Defense, to place forensic or chemical molecular markers in all nonstrategic bulk fuel deliveries of diesel fuel to the military, and ####

(4)the design of a test to place forensic or chemical molecular markers in all diesel fuel bound for export utilizing the Gulf of Mexico.