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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

MARYLAND

NAME OF FUND OR AGENCY AMOUNT OF PROPORTION OBJECTS OF EXPENDITURE REMARKS STATE CODE
SECTION
Gasoline: 23.5 Cents - - - TG 9-305
Diesel: 24.25 Cents - - - TG 9-305
LPG: 23.5 Cents - - - TG 9-305
Gasohol: 23.5 Cents - - - TG 9-305
Motor-Fuel Tax Division,
State Comptroller.....
Amount required Collection, administration and refunds of tax.   TG 2-1101;
TG 2-1102
Transportation Trust Fund..... Net revenues Distributed as follows:
Gasoline and Motor-
Vehicle Revenue Account.....
5 cents (gasoline/LPG)
5.75 cents (diesel)
See authorized distribution below: All motor fuel taxes in excess of 18.5 cents are distributed to this account. TG 2-1103
18.5 cents Distributed as follows:
Waterways Improvement
Fund.....
   0.3 percent Improvement of waterways and facilities.   TG 2-1104
Fisheries Research and
Development Fund.....
   0.3 percent Improvement of fisheries research and development.   TG 2-1104
General Fund.....    2.3 percent Chesapeake Bay programs.   TG 2-1104
Gasoline and Motor-
Vehicle Revenue Account.....
   Remainder Distributed as follows: Also receives a portion of the corporation income tax and certain motor-vehicle
revenue. (See Tables MV-106 and S-106.) Allocation made from combined revenues.
TG 2-1104;
TR 8-402
Baltimore City.....       Greater of
      11.5 percent
      or $157.5 million
Debt service on City Transportation Bonds. Construction,
reconstruction, and maintenance of highways of the city,
and maintenance and construction of other
transportation-related facilities; support of Police
Department for traffic control.
  TR 8-403
Counties and Municipalities
(other than Baltimore).....
      Remainder of
      30 percent local
      share after Baltimore
      City distribution
Debt service on County Transportation Bonds. Remainder
for debt service of county road bonds, for construction and
maintenance of local roads, and for the maintenance and
construction of other transportation-related facilities.
Each county's share determined as follows: 1/2 based on each county's total mileage;
1/2 based on each county's total motor-vehicle registration. Each county must in turn
share its portion with the municipalities in the county as follows: 1/2 based on county
mileage within the municipalities and 1/2 based on county's total motor vehicles
registered in municipalities. State Highway Administration retains the funds, and
constructs and maintains county roads in one county.
TR 8-403
Department of
Transportation.....
      70 percent After debt service requirements, remainder is used for the
payment of the State's share of cost for highways, ports,
airports, and transit facilities or any combination thereof.
Also receives certain motor-vehicle revenue. (See Table MV-106.) TR 3-215

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