Page:United States Statutes at Large Volume 119.djvu/1194

 119 STAT. 1176

Deadline. Memorandum.

VerDate 14-DEC-2004

13:51 Oct 26, 2006

PUBLIC LAW 109–59—AUG. 10, 2005

‘‘(9) REPORTS.—The Commissioner of the Internal Revenue Service and each State shall submit to the Secretary an annual report that describes the projects, examinations, and criminal investigations funded by and carried out under this section. Such report shall specify the estimated annual yield from such projects, examinations, and criminal investigations.’’. (b) EXCISE FUEL REPORTING SYSTEM.—Section 143(c) of such title is amended to read as follows: ‘‘(c) EXCISE TAX FUEL REPORTING.— ‘‘(1) IN GENERAL.—Not later than 90 days after the date of enactment of the SAFETEA–LU, the Secretary shall enter into a memorandum of understanding with the Commissioner of the Internal Revenue Service for the purposes of— ‘‘(A) the additional development of capabilities needed to support new reporting requirements and databases established under such Act and the American Jobs Creation Act of 2004 (Public Law 108–357), and such other reporting requirements and database development as may be determined by the Secretary, in consultation with the Commissioner of the Internal Revenue Service, to be useful in the enforcement of fuel excise taxes, including provisions recommended by the Fuel Tax Enforcement Advisory Committee, ‘‘(B) the completion of requirements needed for the electronic reporting of fuel transactions from carriers and terminal operators, ‘‘(C) the operation and maintenance of an excise summary terminal activity reporting system and other systems used to provide strategic analyses of domestic and foreign motor fuel distribution trends and patterns, ‘‘(D) the collection, analysis, and sharing of information on fuel distribution and compliance or noncompliance with fuel taxes, and ‘‘(E) the development, completion, operation, and maintenance of an electronic claims filing system and database and an electronic database of heavy vehicle highway use payments. ‘‘(2) ELEMENTS OF MEMORANDUM OF UNDERSTANDING.—The memorandum of understanding shall provide that— ‘‘(A) the Internal Revenue Service shall develop and maintain any system under paragraph (1) through contracts, ‘‘(B) any system under paragraph (1) shall be under the control of the Internal Revenue Service, and ‘‘(C) any system under paragraph (1) shall be made available for use by appropriate State and Federal revenue, tax, and law enforcement authorities, subject to section 6103 of the Internal Revenue Code of 1986. ‘‘(3) FUNDING.—Of the amounts made available to carry out this section for each of fiscal years 2005 through 2009, the Secretary shall make available to the Internal Revenue Service such funds as may be necessary to complete, operate, and maintain the systems under paragraph (1) in accordance with this subsection. ‘‘(4) REPORTS.—Not later than September 30 of each year, the Commissioner of the Internal Revenue Service shall provide

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