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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

KANSAS

NAME OF FUND OR AGENCY AMOUNT OF PROPORTION OBJECTS OF EXPENDITURE REMARKS STATE CODE
SECTION
Gasoline: 20 Cents - - Gasoline: On and after July 1, 2001 until July 1, 2003: 21 Cents. 79-34,141
Diesel: 22 Cents - - Diesel: On and after July 1, 2001 until July 1, 2003: 23 Cents. 79-34,141
LPG: 19 Cents - - LPG: On and after July 1, 2001 until July 1, 2003: 20 Cents. 79-34,141
Gasohol: 20 Cents - - Gasohol: On and after July 1, 2001 until July 1, 2003: 21 Cents. 79-34,141
Motor-Vehicle Fuel Tax
Refund Fund.....
Amount required Refunds of tax on motor fuel used
for nonhighway purpose.
Most special fuel and LPG refunds are taken from daily receipts.
Fund balance is maintained at $1,000,000.
79-3461
  Remainder Distributed as follows:
State Highway Fund.....    59.5 percent For construction and maintenance of the
State highway system and administration "
of Department of Transportation and
highway patrol.
This is a common fund receiving collections from motor-fuel taxes,
motor-vehicle fees and other revenues. Percentage distribution shown
are receipts from motor-fuel revenues. (See Tables MV-106 and S-106).
From July 1, 2001 to July 1, 2003, this distribution changes to 61.55 percent.
79-34,142;
68-2328(b)
Special City and County
Highway Fund.....
   40.5 percent To counties and cities for road and
street construction and maintenance.
Distributed as follows:
Also receives allocation from Motor-Carrier Property Tax Fund.
(See Table S-106) From July 1, 2001 to July 1, 2003, this distribution
changes to 38.45 percent.
79-34,142
County Equalization and
Adjustment Fund.....
      $2,500,000 See remarks. Distributions are to assure that the amounts received by counties from the
Special City and County Highway Fund (SCCHF) are not less than previously
received from SCCHF in FY 1999. Balance remaining after such "equalization"
payments, if any, is distributed to counties, cities, and townships to same extent they
share in counties' portion of SCCHF, with initial payment to counties being made on
the basis of motor vehicle registration fees (50 percent) and average daily vehicle miles
traveled in the county (50 percent).
79-3425c
        Remainder Distributed as follows:
Counties.....          57 percent County highway purposes. $5,000 annually to each county; the balance is distributed 44.06 percent on the basis
of registration fees, 44.06 percent on the basis of average daily vehicle miles traveled
exclusive of the interstate system, and 11.88 percent on the basis of total road miles in
the county. Certain counties must share with their cities or townships. Not less than 25
percent of funds credited to road and bridge funds shall be expended on mail and school
bus routes.
79-3425c
Cities.....          43 percent Funds to be used for streets and highways,
except that a maximum of 10 percent can
be used for construction, repair and
maintenance of foot paths and bicycle trails
within any city.
Apportioned on proportion of city population. 79-3425c

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