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: 15 Cents||-||-||-||6-6-1.1-201|
|Diesel: 16 Cents||-||-||-||6-6-2.5-28|
|LPG: None||-||-||Owners of LPG-powered vehicles pay an annual fee.||6-6-2.1-203|
|Gasohol: 15 Cents||-||-||-||6-6-1.1-201|
|An additional 11 cents surtax is imposed on motor-carrier
|Fish and Wildlife Fund.....||Taxes on marine use||Protecting and propagating game, fish, and birds in
Indiana. Operating expenses of Department of Natural
|Also receives revenues from other sources. This fund is controlled
Department of Natural Resources.
|Motor Carrier Surtax||Distributed as follows:|
|State Highway Fund.....||45.5 percent||See authorized distribution below.||Also includes 65 percent of motor-carrier fuel tax trip permits.||6-6-4.1-5|
|45.5 percent||See authorized distribution below.||Also includes 35 percent of motor-carrier fuel tax trip permits
supplemental motor-carrier highway-user fee.
|Motor Carrier Regulation
|9 percent||Motor-carrier regulation, auditing, and enforcement.||This fund is controlled by the Indiana Department of
Revenue - Motor Fuel Tax Division.
|Motor Fuel Tax and Special Fuel Tax|
|State Highway Road
| 6.67 percent
|Major road construction and rehabilitation. Lease
payments to Indiana Transportation Finance Authority (ITFA).
|6.67 percent is the equivalent of 1/15. The TFA is a quasi-governmental
agency that issues debt and funds major road construction projects.
Once completed, the Indiana Department of Transportation (INDOT)
leases the roads from the ITFA. These lease payments are, in turn,
used for debt service.
|$50,000,000||Distributed for road repairs as follows:||$25,000,000 paid from motor-fuel tax (gasoline/gasohol) and $25,000,000
paid from special fuels tax (LPG permits and diesel).
|Local Road and Street
|30 percent||See description below.||(See State code §6-6-1.1-801.5; §6-6-2.5-68)||See remarks.|
|Cities and Towns.....||9.57 percent||See description below.||Equivalent of 15/47 of 30 percent. (See State code §6-6-1.1-801.5; §6-6-2.5-68; §8-14-1-3)||See remarks.|
|Counties.....||20.43 percent||See description below.||Equivalent of 32/47 of 30 percent. (See State code §6-6-1.1-801.5; §6-6-2.5-68; §8-14-1-3)||See remarks.|
|State Highway Fund.....||40 percent||See description below.||(See State code §6-6-1.1-801.5; §6-6-2.5-68)||See remarks.|
|Highway Road and Street
|25 percent||Distributed as follows:||(See State code §6-6-1.1-802; §6-6-2.5-68)||See remarks.|
|Primary Highway System
Special Account, State
|55 percent||Engineering, land acquisition, construction, resurfacing,
restoration, and rehabilitation of highway facilities.
|Local Road and Street
|45 percent||Engineering, land acquisition, construction, resurfacing,
restoration, and rehabilitation of highway facilities. The
payment of principal and interest on bonds sold primarily to
finance road, street, or thoroughfare projects, or any local
costs required to undertake recreational or reservoir road
projects under IC 8-14-2-5 as amended. Some surplus funds
may be used for local general purpose.
|Allocated to each county on the basis of each county's passenger
to total passenger car registrations in the State. The suballocation between the county
and cities within the county is as follows: (1) In counties having a population of 50,000
or more, 60 percent of the funds shall be distributed on the basis of population and
40 percent on the basis of the ratio of city and town street mileage to county road
mileage, (2) In counties having a population of less than 50,000, using the same
factors above, the percentages are 20 percent and 80 percent respectively.
|75 percent||Distributed as follows:||This is a common fund receiving motor-fuel and motor-vehicle
are made from the combined revenues. (See Table MV-106)
|State Department of
|Amount required||Collection, administration and refunds of motor-fuel taxes.||6-6-1.1-803|
|Bureau of Motor Vehicles.....||Appropriation||Operating expenses.||9-2-1-1|
|Office of Traffic Safety.....||Appropriation||Education and improvement of public safety and traffic
|Division of School Traffic
|Appropriation||Safety education program in schools.||8-14-1-3|
|State Police.....||Appropriation||Policing the highways of the State.||Represents one-half of State police appropriation.||8-14-1-3|
|Cities and Towns.....||15 percent||Construction, reconstruction, repair, maintenance, oiling,
sprinkling, snow removal, weed and tree cutting, cleaning,
grade crossings, equipment leases, traffic signs and signals,
painting of structures, and law enforcement purposes.
|Allocated to cities and towns on the basis that the population
of each city and town
bears to the population of all cities and towns at the last preceding U.S. Census. A
maximum of 15 percent may be spent for law enforcement in cities with population
under 5,000; 10 percent for larger cities.
|Counties.....||32 percent||Construction, reconstruction and maintenance. Programs
of county research and extension to be conducted by
Purdue University, and financed by 0.125 percent of the
counties' share of the Motor-Vehicle Highway Account.
|Distributed as follows: 5 percent equally among the counties, 65
percent based on
miles of county roads, and 30 percent on basis of motor-vehicle registration vs. total
|State Highway Fund.....||53 percent||Operation of the Department of Transportation.
Construction, reconstruction, operation, maintenance, and
control of State highways.
|If the remainder is less than $22,650,000, then the cities' portion
for the following year is
reduced by 13 percent of such difference and the counties' portion for the following year is
reduced by 54 percent of such difference.
Back to Table MF-106 State List