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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

GEORGIA

NAME OF FUND
OR AGENCY
AMOUNT OF PROPORTION OBJECTS OF EXPENDITURE REMARKS STATE CODE
SECTION
Motor Fuel: 7.5 Cents - - The State also imposes a "Second Motor-Fuel Tax",
a 3 percent sales tax assessed on the retail
91A-5003
Aviation Fuel: 1 Cent - - price of all motor fuels used on highways.
(See Table S-106)
91A-5003
Revenue Department..... Amount required Refund of motor-fuel tax, collection
and administration expenses.
   
Transportation Trust Fund..... See remarks Construction, maintenance, and
operation of transportation facilities.
There is currently no distribution to this fund. The fund
will receive the proceeds of any future increases in the
Motor Fuel or Aviation Fuel taxes.
Constitution
2-1406(b)(2)
State General Fund..... Net revenue Distributed as follows: General Fund appropriations for highway purposes for a
given fiscal year must equal or exceed motor-fuel tax
revenues (less refunds, rebate and collection costs)
received during the preceding fiscal year. Sales tax
revenue from the "second motor-fuel tax" is counted
as part of motor-fuel tax revenues. (See Table S-106)
Constitution
2-1406(b)(1)
Department of
Transportation.....
Prior year's net revenue Construction, maintenance and
administration of highways,
including" matching Federal-aid
funds.
  95A-302

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