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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

LOUISIANA

NAME OF FUND OR AGENCY AMOUNT OF PROPORTION OBJECTS OF EXPENDITURE REMARKS STATE CODE
SECTION
Gasoline: 20 Cents - - 16¢ in §47:711; 4¢ in §47:820.1 See remarks
Diesel: 20 Cents - - 16¢ in §47:802; 4¢ in §47:820.1 See remarks
LPG: 16 Cents - - 12¢ in §47:802.3; 4¢ in §47:820.1 See remarks
Gasohol: 20 Cents - - 16¢ in §47:711; 4¢ in §47:820.1 See remarks
State Treasurer..... Amount required Refunds of tax.   Constitution
Article 7 § 9
Transportation Trust Fund... All Distributed as follows: After debt service requirements, funds are dedicated or
appropriated for: construction and maintenance of roads
and bridges of the State and Federal highway systems,
statewide flood control program, ports, airports, mass transit,
state police (for traffic services), and the Parish
Transportation Fund.
Constitution
Article 7 § 26
Transportation
Infrastructure Model For
Economic Development Account.....
   4 cents Highway and bridge construction projects that have been
legislatively approved.
  47:820.2
General Highway Fund.....    5 cents (gasoline) Construction and maintenance of State highways and
bridges.
  47:727
Parish One Cent Gasoline Fund.....    1 cent (gasoline) Parish road and street construction and maintenance, and
assistance for public transit in New Orleans. Also for debt
service of road bonds.
Distributed on basis of motor-fuel sales. 47:727
   1 cent (gasoline) Distributed as follows:
Bond Security
and Redemption Fund.....
      Amount required Highway bond debt service.   47:727
General Highway Fund.....       Remainder Construction and maintenance of State highways and
bridges.
  47:727
     1 cent (gasoline) Distributed as follows:
Long Range Highway Fund...       50 percent Construction and maintenance of highways and bridges.   47:727
Lake Charles Harbor and
Terminal District.....
      5 percent Debt service on outstanding bonds and operational
expenses.
  47:727
        45 percent Distributed as follows:
Port of New Orleans.....          Amount required Debt service on outstanding bonds.   47:727
Port of New Orleans.....          Allocated Up to $500,000 of any balance after debt service
requirements have been met.
  47:727
           Remainder Distributed as follows:
State Police Retirement
Fund.....
            30 percent     47:727
General Highway Interestand
Bond Redemption Fund.....
            70 percent     47:727
Bond Security
and Redemption Fund.....
   8 cents (gasoline),
   16 cents (diesel)
   12 cents (LPG)
Amount required for highway bond debt service.
Remaining funds used for the following purposes:
State Bond Commission may issue revenue bonds
pledged up to 4 cents of motor-fuel tax.
47:727; 47:802
Highway Priority Program.....       Appropriation Identified high priority highway projects.   47:727; 47:802
Parish Transportation Fund...       Appropriation Parish highway construction and maintenance,
and public transit assistance.
Not less than revenue from 1 cent tax on gasoline and
special fuel. Distribution on a population basis among parishes.
This fund also includes funds from the Louisiana Department of
Transportation and Development, an annual appropriation
of $20,000 for each Parish Road Fund, and $1,920,000 (split
$30,000 to each parish) for roads and drainage.
47:727; 47:802
Statewide Flood Control
Program.....
      Appropriation Flood control projects. Projects selected by committee and adopted by State legislature. 47:727
Parish Bridge Replacement
Program.....
      Appropriation Repair of parish bridges.   47:727
Secretary's Emergency
Fund.....
      Appropriation Louisiana Department of Transportation and
Development identified emergency and priority
highway projects.
Appropriation is not to exceed $6,000,000. 47:727

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