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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

HAWAII

NAME OF FUND OR AGENCY AMOUNT OF PROPORTION OBJECTS OF EXPENDITURE REMARKS STATE CODE
SECTION
Gasoline: 16 Cents - - - 243-4
Diesel: 16 Cents - - - 243-4
LPG: 11 Cents - - - 243-4
Gasohol: 16 Cents - - - 243-4
Department of Taxation..... Amount required Refunds of tax on fuel used for
agricultural purposes.
Refunds of tax in excess of 1 cent per gallon. 243-4
State Airport Revenue
Fund.....
Aviation gasoline tax For construction, maintenance and
operation of airports and air navigation facilities.
  248-8
  Remainder Distributed as follows:
Small Boat Harbor Special
Fund.....
   1 percent Administration of a comprehensive
boating program.
The Director of Transportation, prior to July 1,
1973, and every 3 years thereafter, establishes
a percentage of total taxes collected under
chapter 243 in each fiscal year that are derived
from the sale of liquid fuel for use in or used for
small boats. The amount so determined is |
deposited in the Boating Special Fund.
248-8
Department of Land and
Natural Resources.....
   0.3 percent Planning, development, land acquisition,
construction, restoration, and coordination of
"Na Ala Hele", the Statewide Trail Access
Program.
Not more than $250,000 collected. 248-8
     Remainder Distributed as follows:
State General Fund.....       5 percent To defray prorated estimate of central service
expense to the State Highway Fund.
Five percent of gross receipts and deposits
in State Highway Fund after deducting for
debt service needs.
36-28
State Highway Fund.....       Remainder Construction, maintenance and administration
of State highway system, and service on bonds
issued to finance highway projects.
This fund also receives revenue from certain
motor-vehicle revenues and the 4 percent sales
tax on motor fuel.
(See Tables MV-106 and S-106)
243-6

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