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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

MISSISSIPPI

NAME OF FUND
OR AGENCY
AMOUNT OF PROPORTION OBJECTS OF EXPENDITURE REMARKS STATE CODE
SECTION
Gasoline: 18.4 Cents - - 18¢ in §27-55-11 See remarks
Diesel: 18.4 Cents - - 18¢ in §27-55-313 See remarks
LPG: 17 Cents - - - 27-59-11
Gasohol: 18.4 Cents - - Same as gasoline. See remarks
            The rates hown for gasoline, diesel, and gasohol do not include a 0.4 cent Environmental
Protection Fee. This fee was discontinued when the unobligated fund balance reached
$10,000,000 and will be reimplemented when the balance falls below $6,000,000.
Groundwater Protection
Trust Fund.....
0.4 cent Environmental
Protection Fee
Cleanup of underground storage tank leaks.   49-17-407
  11 cents (gasoline),
8 cents (diesel),
9 cents (LPG),
4.75 cents (other oil)
Distributed as follows: This distribution includes all gasoline taxes in excess of 7 cents,
diesel taxes exceeding 10 cents, LPG taxes in excess of the June
30, 1987 rate (8 cents), aviation gas taxes in excess of 6.4 cents,
other oil taxes exceeding 1 cent (See Table S-106), and taxes on
jet fuel exceeding 5.25 cents.
27-5-101(ii)
State-Aid Road Fund.....    23.25 percent or
   $4,000,000
Construction and reconstruction of state-aid road
system, and administrative costs of division.
Distribution is the greater of 23.35 percent of amount apportioned by
27-5-101(a) or $4,000,000. Amount distributed monthly. Allocated to
counties on following basis: $833.33 monthly to each county, remainder
on statutory percentage basis.
27-5-101(a)(ii)(1);
27-65-75(4)
State Highway Fund.....    2 cents (gasoline) Construction, reconstruction and maintenance of
highways, or debt service on highway bonds.
  27-5-101(a)(ii)(2)
State Highway Fund.....    Remainder Construction, reconstruction and maintenance of
highways, or debt service on highway bonds.
Of all State highway funds, an amount equal to the difference between
$42,000,000 and the annual debt service for certain refunding bonds are
to be expended for the four-lane highway program.
27-5-101(a)(ii)(3)
  7 cents (gasoline),
10 cents (diesel),
8 cents (LPG),
6.4 cents (aviation gas),
1 cent (other oil)
Distributed as follows: Also receives proceeds of 5.25 cents tax on jet fuel. 27-5-101(b)
State Highway Fund.....    20 percent Construction, reconstruction, and maintenance of
highways.
The 20 percent shall be reduced to a lower percentage if the 20 percent
should reduce any county to a lesser amount than that received in the
fiscal year ended June 30, 1966.
27-5-101(b)(i)
State Tax Commission.....    Amount required Refunds for nonhighway use.   27-5-101(b)(ii)
State Highway Fund.....    5 percent Construction, reconstruction, and maintenance of
highways, or debt service on highway bonds.
  27-5-101(b)(iii)
Fisheries and Wildlife
Fund.....
   Appropriation To defray expenses of the Department of Wildlife,
Fisheries, and Parks.
  27-5-101(b)(iv)
Aeronautics Commission
Fund.....
   6.4 cents (aviation gas) Construction and improvement of airports.
Also receives proceeds of 5.25 cents tax on jet fuel. (See Table S-106) 27-5-101(b)(v);
27-5-101(d)
     Remainder Distributed as follows:
Transportation
Department.....
      9/14 Distributed as follows: This fund also receives certain motor-vehicle and other tax revenues. (See
Tables MV-106 and S-106) Beginning August 15, 2002, the State will
distribute 1/6 of the principal and interest due on semiannual bond and
interest payment to the Gaming Counties Bond Sinking Fund.
27-5-101(b)(vi),
27-5-101(c)(iii)
Highway Bonds Sinking
Fund.....
         Amount required Debt service on State highway bonds. This allocation has priority over all others, but is deducted from the 9/14
State share. As of January 1, 1995, highway bonds are paid off.
27-5-101(c)(i)
County Road Protection
Fund - Coast Counties.....
         Amount required Debt service on sea wall bonds, sea wall construction
and maintenance (as road protection in coast counties).
Returned to Hancock, Harrison and Jackson Counties. 27-5-101(c)(ii)
Municipal-Aid Fund.....          $1,000,000 Municipal streets and related usage. Distributed on a per capita basis - the amount paid out of the 9/14 when
added to the amount paid out of the 5/14 below cannot exceed $65,000
to any one municipality in any one calendar year.
27-5-103
State Highway Fund.....          Remainder State highway construction, maintenance,
administration, and matching Federal aid.
1/3 of the 9/14 is designated for road construction. 27-5-101(c)(iv)
County Road Fund.....       5/14 Distributed as follows:   27-5-101(b)(vi)
Municipal-Aid Fund.....          See remarks Municipal streets and related usage. 1/12 of product of the total population of all incorporated municipalities in
each county times 75 cents. The amount of deductions made and payable
to any municipality from any one county's funds shall not exceed $40,000
in any one calendar year.
27-5-103
County Road Fund.....          Remainder Debt service for county roads and road districts;
construction and maintenance of roads and bridges
in counties.
  27-5-101(b)(vi)

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