The Federal Highway Trust and the Kentucky road fund were established to provide earmarked resources for maintaining and building federal and state roadways. Two major sources of the revenues for the Kentucky road fund are the motor fuels tax and vehicle licensing and registration fees/taxes. Evasion of the road fund revenues reduces the fiscal resources available to build and maintain roads. This report reviews state statutes to identify the anti-evasion strategies that have been adopted in the southern region.
Assessment of Kentucky's Road Fund
2013
81 pages
Report
No indication
English
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