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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

MONTANA

NAME OF FUND
OR AGENCY
AMOUNT OF PROPORTION OBJECTS OF EXPENDITURE REMARKS STATE CODE
SECTION
Gasoline: 27 Cents - - - 15-70-204
Diesel: 27.75 Cents - - - 15-70-321
LPG: None - - Owners of LPG-powered vehicles pay an annual license fee. -
Gasohol: 27 Cents - - - 15-70-204
Special Revenue Fund,
State Treasury.....
All For distribution by Department of Transportation as follows:   15-70-101
Department of
Transportation.....
Amount required Refunds. 60 percent refund for agricultural use. 60-3-201
Counties..... Appropriation Public transportation. Department of Transportation allocates 50 percent to the counties,
and 50 percent to cities and urban transportation districts.
7-14-102
Montana Local Technical
Assistance.....
$54,000 Local Technical Assistance Transportation program in
Bozeman.
  15-70-101
Counties..... $6,323,000 Construction, reconstruction, maintenance and repair of
rural roads or to match Federal-aid funds.
Distributed 40 percent on population, 40 percent on mileage and
20 percent on area.
15-70-101
Incorporated Cities and
Towns.....
$10,389,000 Construction, reconstruction, maintenance and repair of
city streets and alleys, or to match Federal-aid funds.
Distributed 50 percent on population and 50 percent on mileage. 15-70-101
State Highway Special
Revenue Account.....
Amount required The amount determined necessary to maintain a fund of
$100,000 for participation in railroad grade crossing
protection projects.
  15-70-102
Debt Service Fund,
Highway Bond Account.....
Amount required Interest and redemption of highway bonds and to maintain
a debt service reserve.
By resolution of State board of examiners. 60-3-201
State Park Account..... 0.9 percent Creation, improvement and maintenance of State parks
where motorboating is allowed.
Ratio represents estimated portion of motor-fuel used to propel
boats on State waterways.
60-3-201
Snowmobile Account..... 0.54 percent Develop and maintain facilities which are open to public at
no admission cost, to promote snowmobile safety, and
control of noxious weeds.
Ratio represents estimated portion of motor-fuel used to propel
snowmobiles on State public lands.
60-3-201
Aeronautic Account..... 0.04 percent Develop, improve and maintain facilities which are open to
public at no admission cost and to promote aviation safety.
Ratio represents estimated portion of motor-fuel used to propel
aircraft within the State borders.
60-3-201
Off-Highway Vehicle
Account.....
0.125 percent Develop, improve and maintain facilities which are open to
public at no admission cost and to promote off-highway
vehicle safety.
Ratio represents estimated portion of motor fuel used off-highway
within the State.
60-3-201
Highway Reconstruction
Trust Account.....
Amount required Plan, design and implement a program of reconstruction on
Federal-aid System.
Motor-fuel revenues to be allocated only to supplement severance
taxes in equaling appropriated expenditures. (See Table S-106.)
This account will terminate June 30, 2003.
60-3-216
State Department of
Transportation.....
Remainder Construction, maintenance and administration of highways.   60-3-201

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