Back to Table MF-106 State List
|BASED ON INFORMATION OBTAINED FROM STATE
AUTHORITIES AND ON THE LAWS OF THE STATE
STATUS AS OF JANUARY 1, 2001
|NAME OF FUND
|AMOUNT OF PROPORTION||OBJECTS OF EXPENDITURE||REMARKS||STATE CODE
|Rates shown are composed of the following parts:|
|Gasoline: 20.5 Cents||-||-||8.5¢ in§26-55-205(a); 1¢ in§26-55-205(b); 4¢
5¢ in§26-55-1201; 2¢ in§26-55-1006
|Diesel: 22.5 Cents||-||-||9.5¢ in§26-56-201(a)(1), 1¢ in(a)(2), 4¢ in(d);
2¢ in§26-56-601; 4¢ in§26-56-201(e)
|LPG: 16.5 Cents||-||-||7.5¢ in§26-56-301; 4¢ in§26-56-502; 5¢ in§26-56-601||See Remarks|
|Gasohol: 20.5 Cents||-||-||Same as gasoline.||See Remarks|
|Petroleum Storage Tank Fund.....||0.1 cent (gasoline/diesel)||Clean-up of tank spills.||This is the Petroleum Environmental Assurance Fee.
This fee continues until the balance in the Petroleum Storage
Tank Trust Fund reaches $15,000,000. The fee is then
adjusted quarterly, whenever the Trust Fund falls below
$12,000,000 or exceeds $15,000,000.
|State Apportionment Fund.....||20.5 cents gas; 22.5 cents diesel;
16.5 cents LPG
|Distributed as follows:||This is a common fund receiving motor-fuel and motor-vehicle
revenues and distribution is made from combined revenues.
(See Table MV-106)
| Constitutional and Fiscal
Agencies Fund .....
|3 percent||Cost of general State government, including
the cost of collection and administration
Constitutional and Fiscal of motor-fuel taxes.
|Three percent of gross collection is deducted each month
prior to distribution.
|Interstate Motor- Fuel Tax
|Amount required||Paying refunds for overpayment of
motor-fuel taxes and special motor- fuel
taxes by interstate users.
|The estimated amount of refund is determined quarterly by
the Director of the Department of Finance and Administration.
|Gasoline Tax Refund Fund.....||Amount required||Gasoline tax refunds for agricultural use.||Certified by Commissioner of Revenues. Not to exceed
$2,500,000 during any fiscal year.
|1 cent||Distributed as follows:||Additional 1 cent tax on gasoline, gasohol and diesel.||27-70-103|
|State-Aid Road Fund (Counties).....||$13,000,000||Construction, reconstruction, and
improvement of roads on the
State-aid road system (County).
|Distributed among the 75 counties as follows: 25 percent on
area, 25 percent on rural population, and 50 percent equally.
Must be matched by 10 percent of county funds.
|State Highway Special
|Remainder||Construction of roads and highways on the
State highway system.
|Remainder||Distributed as follows:|
|County-Aid Fund.....||15 percent||Construction, maintenance and
administration of county roads.
|Distributed monthly among the 75 counties as follows:
31 percent on area, 17.5 percent on motor-vehicle licenses
fees, 17.5 percent on total population, 13.5 percent on rural
population and 20.5 percent equally. No county may use
more than 20 percent of revenues for public transportation.
|Municipal-Aid Fund.....||15 percent||Construction, maintenance and
administration of municipal streets.
|Distributed monthly among municipalities on population basis
as per latest Federal census. Cities with population greater
than 50,000 may use no more than 10 percent of revenues
for public transportation. Cities with population less than or
equal to 50,000 may use no more than 20 percent of
revenues for public transportation.
|State Highway and
Transportation Department Fund.....
|70 percent||Construction, maintenance and
administration of State highways.
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