Second Progress Report of the Study of Highway Excise Tax Structure: Report of the Secretary of Treasury to the United States Congress, Pursuant to ... Assistance Act of 1978 (Classic Reprint) - Softcover

Inhaltsangabe

Excerpt from Second Progress Report of the Study of Highway Excise Tax Structure: Report of the Secretary of Treasury to the United States Congress, Pursuant to Section 507, Public Law 95-599, Surface Transportation Assistance Act of 1978

With respect to collection and enforcement, the First Progress Report emphasized the extent and complexity of following up on delinquent returns, auditing of taxpayers' returns, and seeking non-filers. The report also identified several legal complexities entailed in defining the tax base.

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