Point One -- State adoption/implementation of the uniform reporting guidelines. Mechanism for the states to share information with other states. Identification by fuel type.
Point Two -- State adoption/implementation of the uniform definitions for imports and exports. Require licensing of and reporting by importers and exporters.
Point Three -- Incorporate the Federal Employer Identification Number (FEIN), Social Security Number (SSN), or Canadian Social Insurance Number as a reference for reporting and exchange of information between jurisdictions.
Point Four -- Require licensing of all resellers or entities who obtain tax-free inventory for ultimate resale.
Point Five -- State adoption/implementation of procedures to achieve total accountability of fuel to include: Types of fuel that all states wish to account for or tax. Schedules of accountability for fuels, which may be subject to the tax. Total accountability should be both on audit and on the required schedules filed with the states. Reporting gallons as required by the uniform reporting guidelines. Reporting of commingled inventories held by multiple owners in a common terminal facility to be reported by the terminal operator. Review uniform cut-off time alternatives for declaring receipts and sales.
Point Six -- Allow for uniform electronic reporting systems by adopting the ANSI ASC X12 standard for all EDI applications.
Point Seven -- Regional workshops for auditing and investigative techniques to identify tax evasion schemes.
Point Eight -- Review states' confidentiality laws; implement steps necessary, at a minimum, for states to provide licensing number information to industry and to provide licensing and tax information to other government jurisdictions.
Point Nine -- Require third party reporting on the movement of fuel. Transporter reports should include the movement of fuel by common or contract carriers. Adoption of uniform report forms for third-party reporting.
Point Ten -- Establishment of a fuel tax advisory group in
each state to be comprised of state and industry representatives. The
purpose of this group will be the implementation of the 11-point plan
and to address new issues as they occur.
Point Eleven -- Encourage states to establish and adequately
maintain a compliance staff dedicated to fuel tax enforcement.