Dyed Diesel Education and Enforcement Final rept

摘要

The Internal Revenue Service and the state of Arizona allow diesel used for farm, construction, or other off-road use to be purchased tax-free. This tax-free diesel must be dyed red to identify it as off-road diesel and fuel suppliers must report their sales of dyed diesel on a monthly basis. The on-road use of dyed diesel deprives Arizona of highway tax revenue and in August, 2002, the Arizona Department of Transportation initiated federally funded education and enforcement efforts to decrease inappropriate (i.e., on-road) use of dyed diesel. Using data collected during a project by the Arizona Department of Transportation, this study examines the effect of education and enforcement efforts on dyed diesel violations. Education and enforcement efforts were found to have a statistically significant effect on reducing dyed diesel violations in pickup trucks.