Highway Cost Allocation and Determination of Heavy Freight Truck Permit FeesStatus: CompleteReport Date: 05/21/2012 Summary: Researchers evaluated highway cost allocation methodologies, used this evaluation to customize the FHWA's HCA tool for Minnesota purposes, and performed HCA studies using both the FHWA tool and the Minnesota-centric tools. Researchers also evaluated the best tax structures for equitably collecting revenue and a method for optimizing the pricing of heavy vehicle special permits. Results showed that heavy vehicle users are not taxed proportionately to their impacts on Minnesota roads. Final Deliverables: Report #2012-14 Research Summary Related Materials: Related Research: