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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

MASSACHUSETTS

NAME OF FUND
OR AGENCY
AMOUNT OF PROPORTION OBJECTS OF EXPENDITURE REMARKS STATE CODE
SECTION
Gasoline: 21 Cents - - Variable tax computed as 19.10 percent of
distributor's selling price. Variable tax rate set
quarterly at 19.10 percent of wholesale price of each
gallon sold. Minimum rate set at 21 cents
(except for LPG).
64A-3A
Diesel: 21 Cents - - 64A-3A; 64E-4
LPG: 13.4 Cents - - 64A-3A; 64E-4
Gasohol: 21 Cents - - - 64A-3A
  special fuel revenues   Includes diesel and LPG.  
Cities and Towns,
(Highway Fund).....
   11.76 percent See below.   64E-13
Highway Fund.....     Remainder See below.   64E-13
gasoline revenues Distributed as follows:
General Fund.....    15 percent Mass transportation purposes. Amount earmarked for Contract Assistance for public
(mass) transportation purposes.
64A-13
Cities and Towns,
(Highway Fund).....
   15 percent For reimbursing cities and towns for costs
incurred in constructing, maintaining and
policing city or town streets.
  64A-13; 64E-13
   70 percent Distributed as follows:
Infrastructure Fund.....       32.66 percent Debt service, capital projects, and capital
assistance funds for regional transit authorities.
  29-2O
Highway Fund.....       Remainder Distributed as follows: This is a common fund receiving motor-fuel and
motor-vehicle tax revenues. (See Table MV-106)
Appropriations are made from combined revenues.
64A-13
  FY 2000 Appropriations
Debt Service..... $380,034,804 Principal and interest on State highway debt.    
Board of Retirement..... $66,635,214 State employees' retirement system.    
Department of Revenue..... $6,077,645 Collection and administration of motor-fuel tax.    

Metropolitan District
Commission.....

$25,439,286 Maintenance and policing of boulevards and
parkways in Greater Boston.
   
Governor's Highway
Safety Bureau.....
$274,476 Matching funds for a Federal planning and
administration grant.
   
State Police..... $159,998,548 State police and law enforcement; motor-carrier
safety assistance.
   
Registry of Motor
Vehicles.....
$48,183,686 Collection and administration of motor-vehicle fees.    
Division of Insurance..... $2,053,145 Administration of motor-vehicle liability insurance
and appeals on motor-vehicle liability policies.
   
Executive Office of
Transportation and
Construction .....
$232,699 Administration and planning of State Department
of Transportation.
   
Massachusetts Highway
Department.....
$115,401,523 Maintenance and administration of State
highways and bridges.
Bond proceeds provide construction funding and
Federal-aid matching.
 
Department of
Environmental
Management.....
$623,692 Resource conservation and protection program,
and recreation program.
   
Office of the Treasurer
and Receiver General.....
$1,192,815 Administration and the payment of bank fees.    
Department of Fisheries,
Wildlife, and Environmental
Law Enforcement.....
$1,441,866 Administration and operations of the Division of
Environmental Law Enforcement.
   
Merit Rating Board..... $2,963,312 Operation of the Safe Driver Insurance Plan    
Executive Office of Public
Safety.....
$339,697 Administration    
Criminal History Systems
Board.....
$1,585,026 Operations    
Department of Corrections..... $1,168,517 Personnel Administration and
inmate litter programs
   
County Corrections..... $266,804 Inmate litter programs    
Island Fisheries and Game
Fund.....
0.15 percent (gasoline) Operation and Administration of Division of
Fisheries & Game
  64A-13
Public Access Fund..... 0.15 percent (gasoline) Operation and Administration of Department
of Fisheries, Wildlife and Environmental Law
Enforcement
  64A-13
Marine Fisheries Fund..... 0.30 percent (gasoline) Operation and Administration of Division of
Marine Fisheries
  64A-13
Environmental Law
Enforcement Fund.....
0.30 percent (gasoline) Operation and Administration of Division of
Environmental Management
  64A-13
Harbors and Inland Water
Maintenance Fund.....
0.50 percent (gasoline) Maintenance dredging and cleaning of harbors,
inland waters and great ponds.
  64A-13

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