Supply Chain-Based Solution to Prevent Fuel Tax Evasion

completed

The research presents a unique concept for targeting fuel-tax evasion that could result in two important breakthroughs. The first is the development of inline sensors to authenticate nanoscale markers in fuel. The second is the integration of exterior sensors to detect the volume of fuel in a tank truck and determine the open or closed position of the valve and global positioning system communication. The research addresses preventing three types of fuel-tax evasion: Nontaxable or low-taxable petrochemical products from being "blended" with taxable fuel products. Taxable fuel products from cross-jurisdictional evasion (i.e. paying State tax in a low-tax State but selling in a high-tax State). Telling "exported" fuel domestically.