|
 
|
 |
 |
|
|
|
|
|
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: 16.4 Cents | - | - | Variable tax computed as 9 percent of average
tank wagon wholesale price of gasoline. Tax rates change quarterly and are the same for each type of motor fuel. Minimum tax is 10 cents per gallon. A supplemental Highway User Motor Fuel Tax is also levied and its rate is set at 1/2 of the increase in the average wholesale price of gasoline from the quarter beginning October 1, 1985 and each subsequent quarter beginning with July 1, 1986. This upward adjustment in the tax is limited to 5 cents per gallon on gasoline, LPG, and gasohol and to 2 cents per gallon on diesel. The gasoline, gasohol, and diesel rates shown include a 1.4 cent Petroleum Environmental Assurance Fee. In addition, heavy equipment motor carriers (three or more axles) pay a surtax of 2 percent per gallon on gasoline (2.2 cents) and 4.7 percent per gallon on diesel (5.2 cents). Total rate set at 17.2 cents per gallon. | 138.220; 224.60-145 |
| Diesel: 13.4 Cents | 138.220; 224.60-145 | |||
| LPG: 15 Cents | 138.220 | |||
| Gasohol: 16.4 Cents | 138.220; 234.320 | |||
| State Treasurer..... | Amount required | Refunds for aviation, agriculture watercraft, city and suburban buses, nonprofit buses, taxicabs and senior citizen transportation. |
138.341; 138.344; 138.445,138.446 |
|
| Petroleum Storage Tank Environmental Assurance Fund..... |
1.4 cents | To assist petroleum tank owners in complying with Federal regulations on financial responsibility and in cleaning up contamination. |
Rate is set quarterly, and may not exceed 1.4 cents per gallon. | 224.60-145 |
| State Road Fund..... | Remainder | Distributed as follows: | All receipts are initially committed to the State Road Fund in
the Transportation Cabinet. Transfers to other agencies are listed below. The amount of revenue from motor fuel used in operation on each toll road is computed and would be paid to the Turnpike Authority if the Transportation Cabinet does not renew the lease on a particular toll road. Expenditures are made from motor-fuel and motor-vehicle user revenues. (See Table MV-106) |
47.010 |
| Finance and Administration Cabinet..... |
Amount required | Interest and principal on general obligation highway bonds. | 177.595 | |
| Transportation Cabinet..... | 22.2 percent | Construction, reconstruction and maintenance of rural and secondary roads. (State and non-State maintained) |
Allocated pro rata to be spent in each county on the basis of the
same formula described below for county transfers. Up to 6 percent may be deducted for administrative costs, and up to 6 percent may be placed in a Special Emergency Account. (§177.360) |
177.320 |
| Counties..... | 18.3 percent | Construction, reconstruction and maintenance of county roads and bridges. (non-State maintained) |
Distribution is based on the following formula: 1/5 equally, 1/5
rural population, 1/5 rural mileage and 2/5 rural area. (§177.360) |
177.320 |
| City and Unincorporated Urban Places..... |
7.7 percent | Construction, reconstruction and maintenance of urban roads and city streets. (non-State maintained) |
Distribution is based on ratio of population of individual places
to total population of such places. |
177.365 |
| Kentucky Transportation Center..... |
0.1 percent | Operation and management of the Transportation Center's technical assistance and research programs. |
Limited to a maximum amount of $190,000 in any fiscal year. | 177.320 |
| Transportation Cabinet..... | Remainder | Construction, reconstruction, maintenance and administration of State highways, and expenses of enforcing State traffic and motor-vehicle laws. |
The Cabinet pays lease rentals to the Kentucky Turnpike Authority
which are used to pay principal and interest on the Toll Road Revenue Bonds and Economic Development Bonds. |
47.010 |
| Road Fund Surplus Account..... |
See remarks | Appropriated by General Assembly. | Contains all surplus tax revenues accruing to road fund, lapsed
road funds, receipts from sale of surplus property purchased from road funds, road fund allocations saved by governmental reorganization and interest earned on surplus account. |
48.140 |
Back to Table MF-106 State List
