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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

ILLINOIS

NAME OF FUND
OR AGENCY
AMOUNT OF PROPORTION OBJECTS OF EXPENDITURE REMARKS STATE CODE
SECTION
Gasoline: 19 Cents - - Not included in rates shown is an additional 0.3 cent per gallon
tax imposed on the receipt of fuel for sale or use with distribution
to the Underground Storage Tank Fund.
35:505/2, 2a, 8a
Diesel: 21.5 Cents - - Not included in rates shown is an additional 0.3 cent per gallon
tax imposed on the receipt of fuel for sale or use with distribution
to the Underground Storage Tank Fund.
35:505/2
LPG: 19 Cents - - - 35:505/2
Gasohol: 19 Cents - - - 35:505/2
      An additional variable tax is imposed on the use of motor fuel including
special fuel (diesel) by commercial vehicles. The rate per gallon is
computed as the average "selling price" during previous 12 months
multiplied by 6.25 percent. Commercial motor carriers are required to
purchase motor fuel decals annually.
35:505/13a(2)
35:505/13a.4
Motor-Fuel Tax Fund..... All For expenditures or Distributed as shown below: As of April 1, 2000, this fund no longer receives a transfer from sales tax. 35:505/8
State Construction
Account Fund.....
2.5 cents (diesel) See below.   35:505/8
State Boating Act Fund..... $5,040,000 Administering boat registration, boat safety education and
enforcement, including construction and improvement of
boating facilities.
This fund receives $420,000 monthly. Expenditures made by the Department
of Natural Resources.
35:505/8(b)
Grade Crossing Protection
Fund.....
$27,000,000 That part of cost apportioned by the Illinois Commerce
Commission to the State for providing railroad grade
crossing protection on county or township roads, or
municipal streets.
Fund receives $2,250,000 monthly. Not less than $6,000,000 each fiscal
year shall be used for construction or reconstruction of rail highway grade
separation structures. Beginning with FY 1997 and ending FY 2003,
$1,500,000, and $750,000 in FY 2004 and each year after, shall be transferred
to the Transportation Regulatory Fund. Remainder of funds are expended by
the Department of Transportation under order of the Illinois
Commerce Commission.
35:505/8('C)
  Remainder Distributed as follows:
Department of Revenue.....    Amount required Collection, administration and refunds of motor-fuel tax.   35:505/8(d)(1)
Department of
Transportation.....
   Amount required Costs of supervising use of motor-fuel tax funds.
Apportioned to municipalities, counties and road districts.
  35:505/8(d)(2)
Refunds    Amount required Refund of tax paid for purchase of motor-fuel NOT
used upon the highways of this state
Under the terms of the International Fuel Tax Agreement 35:505/8(d)(3)
Vehicle Inspection Fund.....    $30,000,000 Administration of Vehicle Emissions Inspection Law. Enter transfer to FY 2006. Expenses of program, including reimbursement
of those State agencies (i.e., Secretary of State, Environmental Protection
Agency) which incur expenses in enforcement or administration of program.
35:505/8(d)(4)
Audit Expense Fund....    Amount required Expenses associated with audits. Estimated cost of audit transferred from Motor Fuel Tax Fund, Motor Vehicle
Theft Prevention Fund, The Road Fund, State Construction Fund, Transportation
Regulatory Fund, The Vehicle Inspection Fund, et. al. Any excess funds
remaining after audit returned to original fund.
30:105/6z-27
Court of Claims.....    Amount required Amounts ordered paid by the Court of Claims.   35:505/8(d)(5)
Payments to other
IFTA jurisdictions.....
   Amount required Amounts certified by the Dept. of Revenue Payments of motor fuel use taxes due to member jurisdictions under the
terms of the International Fuel Tax Agreement.
35:505/8(d)(6)
     Remainder Distributed as follows: Amount distributed by formula and represents approximately the net
revenues of 5.5 cents.
35:505/8(e)
        45.6 percent Distributed as follows:   35:505/8(e)(1)
State Construction
Account Fund.....
         37 percent Used exclusively for the construction, reconstruction and
maintenance of the State-maintained highway system as
appropriated by the General Assembly.
Funds may not be used for administration, operations, contractual employees,
nor transferred or allocated or otherwise used. This account also receives certain
motor-vehicle revenues. (See Table MV-106)
35:505/8(e)(1)(A)
Road Fund, Department
of Transportation.....
         63 percent Distributed as follows: This fund also receives certain motor-vehicle revenues. (See table MV-106) 35:505/8(e)(1)(B)
Secretary of State.....             Appropriation Collection of motor vehicle, driver license and related fees. Beginning in FY2000 appropriations shall not exceed $80,500,000 in FY2000
thru FY2003. In FY 2004 and thereafter, appropriations are limited to $30,500,000.
Previous appropriation limited to FY94 appropriation level of $130,500,000.
30:105/8.3
State Treasurer .....             Amount required Debt service on State highway and transportation bonds.   30:105/8.3
Department of State Police.....             Appropriation Not to exceed 40 percent of the operational costs of the
division of state troopers.
Appropriation limited to fiscal year 1994 appropriation level ($52,733,200).
General Fund also supports Department of State Police.
30:105/8.3;
30:105/5g
Department of Central
Management Services.....
            Appropriation Services rendered the Department of Transportation for
group insurance premiums.
  30:105/8.3
Court of Claims .....             Appropriation Payment of court awards and ordinary and contingent
expenses.
  30:105/8.3
Department of
Transportation.....
            Remainder Construction, reconstruction, improvement, repair,
maintenance, operation, and administration of highways.
  30:105/8.3
           54.4 percent Distributed as follows: Distributed by Department of Transportation.
Municipalities.....             49.10 percent Construction, maintenance, administration and debt
service on bonds issued for the municipal street system;
Federal-aid highway construction projects; State highway
projects in municipalities; official traffic control signals;
street lighting systems; storm sewers; pedestrian
crossings; parking facilities; feasibility and engineering
studies for proposed toll bridges; marking of official
bicycle lanes; grade separation and approaches;
and operation of local mass transit systems.
Municipalities' share is apportioned to the several municipalities in proportion
to population as determined by the last Federal census. Under agreement,
the State may withhold part of the municipal share to provide matching funds.
35:505/8(e)(2)(A)
Counties (Over 1,000,000
population).....
            16.74 percent Construction, maintenance and administration of county
highways and extensions; construction of State highways;
debt service on bonds issued for county highways; grade
separations; maintenance and improvement of certain
nondedicated subdivision roads; marking of bicycle routes;
and the operation of mass transit systems.
Under agreement the States may withhold part of the county share to provide
matching funds. Counties of 1,000,000 inhabitants or more may expend
motor-fuel tax funds for the expenses of the circuit court and other agencies
related to highways, and for construction, maintenance, or leasing of office space.
35:505/8(e)(2)(B)
Counties (Under 1,000,000
population).....
            18.27 percent See authorized distribution for counties over 1,000,000
population.
Funds to counties having less than 1,000,000 population are allocated in
proportion to the amount of motor-vehicle registration fees received from such
counties during the preceding year.
35:505/8(e)(2)('C)
Road Districts.....             15.89 percent Construction, maintenance, administration and engineering
costs; and debt service on bonds issued for township and
district roads; maintenance or improvement of certain
nondedicated subdivision roads; operation of local mass
transit; district grade separations; and marking of official
bicycle lanes.
Allocation for road districts apportioned to each county in the ratio that the
mileage of district roads in that county has to total road district mileage in
that State. The term "Road District" means any road district including: County
unit road districts, park districts, forest preserve districts and conservation districts.
The term "Township and District Road" means any road in township or district
system including roads maintained in park districts, forest preserve districts and
conservation districts.
35:505/8(e)(2)(D)

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