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Highway Taxes and Fees: How They Are Collected and Distributed - 2001

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PROVISIONS GOVERNING THE DISPOSITION OF STATE MOTOR-FUEL TAX RECEIPTS

BASED ON INFORMATION OBTAINED FROM STATE
AUTHORITIES AND ON THE LAWS OF THE STATE
TABLE MF-106
STATUS AS OF JANUARY 1, 2001

ALASKA

NAME OF FUND
OR AGENCY
AMOUNT OF PROPORTION OBJECTS OF EXPENDITURE REMARKS STATE CODE
SECTION
Gasoline: 8 Cents - - - 43.40.010
Diesel: 8 Cents - - - 43.40.010
LPG: None - - - -
Gasohol: 8 Cents - - - -
      Tax levied on aviation gasoline, 4.7 cents per gallon;
other aviation fuels, 3.2 cents per gallon; and watercraft
use, 5 cents per gallon.
State General Fund..... All Distributed as follows: Net proceeds of motor-fuel taxation are deposited in related
special accounts maintained in the general fund. Legislature
appropriates funds from these accounts for specific activities.
43.40.010
Aviation Fuel Tax Account..... Tax on aviation fuel Aviation facilities. 60 percent of tax collected at municipally-owned or
operated airports which is refunded to that municipality.
43.40.010(e)
Water Fuel Tax Account..... Tax on watercraft fuel Water and harbor facilities.   43.40.010(f)
Nonpublic Highway Use Account..... Tax on snow vehicles Trail staking and shelter
construction and maintenance.
Receives proceeds from tax on motor fuel used in snow
vehicles. Expenditures are made by Department of
Transportation and Public Facilities.
43.40.010(j)
General Fund, Special
Highway Fuel Tax Account.....
Remainder Distributed as follows:
   Amount required Payment of valid motor-fuel
tax refund claims.
Only 6 cents per gallon of the 8 cents tax are refunded for
nonhighway use.
43.40.010(h)
   Appropriation Highway and ferry construction,
maintenance, administration and
other highway-related activities.
Legislative appropriation for Department of Transportation
and Public Facilities expenditures.
43.40.010(g)

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