Sec. 2003. EFFICIENCY OF REVENUE COLLECTION
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## SEC. 2003 EFFICIENCY OF REVENUE COLLECTION Not later than 2 years after the date of enactment of this Act, the Comptroller General of the United States shall prepare a report on the efficiency of collecting the fuel tax for the Inland Waterways Trust Fund, which shall include— ####
(1)an evaluation of whether current methods of collection of the fuel tax result in full compliance with requirements of the law; ####
(2)whether alternative methods of collection would result in increased revenues into the Inland Waterways Trust Fund; and ####
(3)an evaluation of alternative collection options.