April 28, 2003 —

To help dispel the confusion and controversy over federal and state gas taxes, this powerpoint by Robert Puentes describes their use, and assesses their impacts on state and local transportation systems and funding.

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To that end, the presentation describes the history of the taxes, details the rules governing the use of associated revenues in every state, and assesses the flow and distribution of gas tax revenues at the federal, state, and local levels. At the end, it offers policy responses to improve the current use and distribution of gas tax revenues.