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"[AASHTO] commissioned the Study ... in order to help resolve several closely related issues which are receiving considerable attention because of pressures on Congress to resolve them ... Base state certification, payment to the base state of fees and taxes due other states, and equitable distribution of revenue among the states, the standardization and consolidation of forms, a single contact point within each state for application and filings, a limit of fees paid for identification stickers, plates, or other indicia ."--Page ix.
"Section 513(g) directs the Department of Transportation in consultation with the Department of the Treasury to study: (1) alternatives to the heavy vehicle use tax and (2) plans for improving the collection and enforcement of the tax and its alternatives. The Section further stipulates that alternative taxes include those based either singly or in combination on : (1) vehicle size or configuration, (2) vehicle weight, both registered and actual operating weight, and (3) distance traveled." Intro.