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
|Gasoline: 18 Cents||-||-||-||Rev. & Tax. 7351|
|Diesel: 18 Cents||-||-||-||Rev. & Tax. 60050|
|LPG: 6 Cents||-||-||In-State vehicles using LPG or CNG may pay a flat fee in lieu of
fuel use tax.
(Rev & Tax 8651.7)
|Rev. & Tax. 8651.5|
|Gasohol: 18 Cents||-||-||For liquid natural gas, tax rate is 6 cents per gallon.||Rev. & Tax. 8651.6|
|-||-||-||Rev. & Tax. 7351|
|Transportation Tax fund.....||All||Distributed as follows:||Rev. & Tax. 8351|
|Amount required||Refunds, collection and administrative expenses of the
State Board of Equalization and the State Controller's Office.
|Rev. & Tax. 8352;
Rev. & Tax. 8352.1
|Aeronautics Account.....||Amount required||Refunds, pro rata share of Controller and the Board,
administrative expenses of Division of Aeronautics;
remainder distributed to public entities operating
|No refund of any tax on motor vehicle fuel used in propelling an
aircraft within the state.
|Rev. & Tax. 8352.3;
Rev. & Tax. 8101.5
|Harbors and Watercraft
|Amount required||Administration, marine safety and education programs,
and boating facility development.
|Represents deposits in the Motor-Vehicle Fuel Account attributable
to taxes on fuel used or usable to propel vessels. Annual amount estimated
from the number of registered boats per specified formula.
|Rev. & Tax. 8352.4|
|Department of Food
and Agriculture Fund.....
$500,000 for State administrative costs, $1,000,000
|Represents that portion in the Motor-Vehicle Fuel Account attributable
to agricultural off-highway use of motor-vehicle fuel less actual refunds.
|Rev. & Tax. 8352.5;
Food & Agr. 224
|Amount required||For recreation or the pursuit of recreation
for off-highway vehicle use.
|The estimated amount of money credited to the Motor-Vehicle Fuel
that is attributable to taxes imposed on motor-vehicle fuel used in the off-highway
operation of off-highway vehicles, and motor-vehicle fuel used in motor vehicles
subject to on-highway registration while engaged in off-highway recreational use,
and for which a refund has not been claimed or for which no person is
entitled to a refund. Allocated to the Division of Off Highway Motor Vehicle
Recreation of the Department of Parks and Recreation.
|Rev. & Tax. 8352.6|
| Conservation and
|Amount required||For conservation activities to prevent or reduce soil, wildlife
and habitat loss and for enforcement activities including
peace officers, physical barriers and other traffic
|33 percent of the estimated amount of money credited to the Motor-Vehicle
Fuel Account that is attributable to taxes imposed on motor-vehicle fuel used in
the off-highway operation of off-highway vehicles, and motor-vehicle fuel used in
motor vehicles subject to on-highway registration while engaged in off-highway
recreational use, and for which a refund has not been claimed or for
| which no person is entitled to a refund.
|Rev. & Tax. 8352.8|
|Remainder of Motor-Vehicle
|Distributed as follows:||Fuel tax revenue may be used for exclusive mass transit guideways
as well as for
public streets and highways if a majority of the county population approves by vote.
Such guideways can be within the jurisdiction of the voters of a county or counties,
or specified area of a county or counties. The legislature may authorize the revenues
approved for allocation or expenditure to be pledged or used for the payment of
principal and interest on voter approved bonds issued for exclusive mass transit
guideways. A maximum of 25 percent of the annual allocations of the fuel tax
revenue by a city, county, transit district or State may be used for mass transit
guideway purposes. However, if the funds are insufficient to obtain necessary
Federal financial participation, the percentage may be increased to whatever
is necessary to maximize Federal financial participation. A maximum of
25 percent of annual allocations to cities and counties may be used for
principal and interest payments on bonds issued for street construction.
|Rev. & Tax. 2107.4;
8352, 8353, 9303
|Counties.....|| 2.035 cents (gas),
1.80 cents (diesel),
1.80 cents (LPG/CNG)
|Work on county roads.||Apportioned to counties as follows:
(a) Each county shall receive $1,667 monthly for engineering and administration.
(b) A sum equal to the total of all reimbursable snow removal costs filed with
the State, not to exceed $5,500,000 in 12 monthly installments.
(c) A sum equal to $500,000 to 31 counties in 12 monthly installments for heavy
rainfall and storm damage.
(d) 75 percent of funds payable to be apportioned monthly and based on the
number of fee-paid and exempt vehicles in county as compared to State.
(e) Remaining funds payable are to be apportioned monthly on basis of county
maintained road miles times $60 minus the distribution from (d).
(f) The balance to be distributed among the counties based on the number of
fee-paid and exempt vehicles in county as compared to the State.
|Street & Hwy. 2104|
|1.04 cents (gas)||Distributed as follows:|
|Bicycle Transportation Account.....||$600,000 per month||Projects that serve the functional needs of
commuting bicyclists by separating bicycle traffic
from motor-vehicle traffic.
|Commencing July 1, 2001.||Street & Hwy.2106(b)|
|Cities and Counties.....||Remainder||Work on city streets and county roads.||
Each city receives $400 per month, and each county receives $800 per
|Street & Hwy.2106(a)|
|Cities.....|| 1.315 cents (gas)
2.59 cents (LPG/CNG)
1.80 cents (diesel)
|Snow removal and work on city streets.||Apportioned as follows:
(a) Annual allocation to each city which had snow removal expenses in excess
of $5,000, an amount equal to 1/2 the expenditures above $5,000.
(b) Balance apportioned on basis of each city's population.
|Street & Hwy. 2107|
|9 cents||Distributed as follows:|
|Counties.....||11.5 percent||Work on county roads.||A sum equal to the net revenue derived from a tax of 11.5 percent
of the per
gallon tax in excess of 9 cents per gallon under the Motor-Vehicle Fuel Tax Law
and the Use Fuel Tax Law is apportioned to each county by applying to the total
computed amount to apportion a factor computed as follows:
(a) $1,000,000 in proportion to each county's motor-vehicle fuel tax receipts for the
previous fiscal year.
(b) $750,000 based on the number of fee-paid and exempt vehicles in county as
compared to State.
(c) $250,000 based on the number of miles of maintained county roads in
county as compared to state.
(d) Determine the factor for each county which is the higher amount calculated in
(a) or the sum of (b) and (c) above divided by the sum of the higher amounts for all counties.
|Street & Hwy. 2105|
|Cities .....||11.5 percent||Work on city streets.||A sum equal to the net revenue derived from a tax of 11.5 percent
of the per gallon
tax in excess of 9 cents per gallon under the Motor-Vehicle Fuel Tax Law and the
Use Fuel Tax Law is apportioned to cities based on each city's population as
compared to the total population of all cities in the State.
|Street & Hwy. 2105|
|State Highway Account.....||77 percent||See State Highway Account below.|
|Remainder||Distributed as follows:|
|Cities.....||Appropriation Schedule||Engineering and administrative costs on city streets.||Annual apportionment to cities in amounts ranging from $1,000 to
depending upon population bracket specified by law. These funds to be expended
exclusively for engineering costs and administration, except any city under 10,000
population may expend the money on construction or right-of-way on its street system.
|Street & Hwy. 2107.5|
|State Parks and Recreation Fund.....||Appropriation||Construction, improvement, maintenance and repair of
highways, roads and parking areas in the State Park
|Appropriation by legislature not to exceed $3,400,000. For expenditure
Department of Parks and Recreation.
|Street & Hwy. 2107.7|
|State Highway Account.....||Remainder||Distributed as follows:||The State Highway Account also receives net motor-vehicle revenues
portion of the sales tax on motor fuel. (See Tables MV-106 and S-106).
|Street & Hwy. 182|
|Environmental Enhancement and
Mitigation Program Fund.....
|$10,000,000||Environmental enhancement and mitigation projects directly
or indirectly related to the environmental impact of modifying
existing transportation facilities or for the design, construction,
or expansion of new transportation facilities.
|Annual allocation until the year 2001. Local, State, and Federal
nonprofit entities may receive grants.
|Street & Hwy. 164.56|
|Seismic Safety Retrofit Account.....||Appropriation||To assess statewide seismic retrofit needs on publicly
owned bridges, for research and development of solutions
to structural seismic deficiencies, and for remedial projects.
|Street & Hwy.179.1; 179.8|
|Counties.....||See remarks||To match Federal funds.||Appropriation equal to 50 percent of amount each county received
Surface Transportation Program funds. Appropriation not to exceed $100,000 per county.
Any excess may be used for any transportation purpose.
|Street & Hwy.182.9|
| Toll Bridge Seismic
|Appropriation||For seismic retrofit or replacement of bridges.||At least $750,000,000 from the State Highway Account toward the
contribution of $875,000,000.
|Street & Hwy.188.5;
|State Highway Account.....||Remainder||Acquisition of rights-of-way for, and the construction,
reconstruction, improvement, and maintenance of State
highways and streets, freeway service patrols, transfers
for mass transportation guideway projects, and administrative
|Annually, transfer to the State Highway Account a pro rata amount
less the sum available from Federal subventions for grade separation projects in the
preceding fiscal year in excess of $3,000,000. The prorating is based on the ratio that
grade separation allocations to cities and counties to the total allocation in the preceding
fiscal year. The pro rata amount applicable to counties is deducted from the net revenue
derived from 2.035 cents per gallon tax available for allocation to counties. The prorated
amount applicable to cities is deducted from the net revenue derived from 1.315 cents
per gallon tax available for allocation to cities. State highway monies for construction
are to be allocated 40 percent to 45 northern counties and 60 percent to 13 southern
|Street & Hwy. 182;
Back to Table MF-106 State List