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Back to Table MF-106 State List
| BASED ON INFORMATION OBTAINED FROM STATE AUTHORITIES AND ON THE LAWS OF THE STATE |
TABLE MF-106 STATUS AS OF JANUARY 1, 2001 |
| NAME OF FUND OR AGENCY |
AMOUNT OF PROPORTION | OBJECTS OF EXPENDITURE | REMARKS | STATE CODE SECTION |
|---|---|---|---|---|
| Gasoline: 25 Cents | - | - | - | 63-2405 |
| Diesel: 25 Cents | - | - | - | 63-2416 |
| LPG: 18.1 Cents | - | - | Owners of LPG-powered vehicles may purchase an annual permit in-lieu of excise tax. |
63-2424 |
| Gasohol: 22.5 Cents | - | - | - | 63-2405 |
| State Tax Commission..... | Amount required | Collection and administrative costs. | An amount appropriated to equal the actual cost of collecting, administering and enforcing the Motor-Fuel Tax Act. |
63-2412; 63-2418 |
| State Refund Account..... | Amount required | Refunds of tax for nonhighway use; collection and administrative costs. |
An amount sufficient to pay current refund claims. | 63-2412; 63-2418 |
| State Aeronautics Fund..... | Aviation fuel tax | Promotion of aviation. | 4.5 cent tax on jet fuel and 5.5 cent tax on general aviation fuel. |
63-2412 |
| Railroad Grade Crossing Protection Account..... |
$250,000 | Construction and improvement of railroad grade crossings. | 63-2412 | |
| Local Bridge Inspection Account..... |
$100,000 | Inspection of bridges by local governments. | To match Federal bridge inspection funds. | 63-2412 |
| Remainder | Distributed as follows: | |||
| Waterways Improvement Fund..... |
1.28 percent (gasoline/gasohol) | Construction and improvement of boat ramps and moorings; creation and improvement of parking areas for boating purposes; and promotion of safety, search and rescue. |
Distributed as follows: 66 percent to Waterways Improvement Account. 33 percent to Park and Recreation Capital Improvement Account. 1 percent to Search and Rescue Account. |
63-2412 |
| Off-Road Motor-Vehicle Fund..... |
1.28 percent (gasoline/gasohol) | Development of snowmobile trails inside and outside of State park areas. |
Distributed as follows: 66 percent to Off-Road Motor Vehicle Account. 33 percent to Park and Recreation Capital Improvement Account. 1 percent to Search and Rescue Account. |
63-2412 |
| Parks and Recreation Capital ImprovementFund.... |
||||
| 0.44 percent (gasoline/gasohol) | Road improvements to and within State parks. | 63-2412 | ||
| Highway Distribution Account..... |
Remainder | Distributed as follows: | This is a common fund receiving net motor-fuel and motor-vehicle revenues. Distribution is made from the combined revenues. (See Table MV-106) |
63-2412; 63-2418 |
| Restricted Highway Fund..... | 4 cents | Distributed as follows: | Fund receives revenue from all fuel taxes in excess of 21 cents per gallon. | 40-701 |
| State Highway Account..... | 50 percent | Construction, repair and maintenance of roads, highways, bridges, and railroad crossings. |
40-701A | |
| Cities, Counties and Highway Districts..... |
50 percent | Construction, repair and maintenance of roads, highways, bridges, and railroad crossings. |
40-701A | |
| Remainder | Distributed as follows: | 40-701 | ||
| Cities, Counties and Highway Districts..... |
35.77 percent | Construction and maintenance of road and streets. | $250,000 distributed to Local Highway Assistance Council. Remainder
distributed as follows: 30 percent apportioned to cities in the proportion that the population of each city bears to the total population of all cities in the State receiving motor-fuel tax. 70 percent distributed to the counties on the following basis: 10 percent equal division, 45 percent in proportion to motor-vehicle registration revenue of previous year, and 45 percent in proportion to which the improved road mileage in each county bears to total in State. Where applicable, counties share with highway and good road districts on the above formula basis. |
40-701, 40-709 |
| State Highway Account..... | 58.83 percent | Construction, reconstruction and maintenance of State highways, including State highways in cities. |
Administered by Idaho Transportation Department. 0.5 percent may
be used to purchase recycled glass and rubber for road material. |
40-701 |
| Law Enforcement Account..... |
5.4 percent | Enforcement of State highway and motor-vehicle laws. | Paid to Idaho Department of Law Enforcement. | 40-701 |
Back to Table MF-106 State List
