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Back to Table MF-106 State List
| BASED ON INFORMATION OBTAINED FROM STATE AUTHORITIES AND ON THE LAWS OF THE STATE |
TABLE MF-106 STATUS AS OF JANUARY 1, 2001 |
| NAME OF FUND OR AGENCY |
AMOUNT OF PROPORTION | OBJECTS OF EXPENDITURE | REMARKS | STATE
CODE SECTION |
|---|---|---|---|---|
| Gasoline: 23.9 Cents | - | - | 10.5¢ in §66-489; 10.4¢ in §66-4,141; 1¢ in 66-4,142; 2¢ in §66-4,145; 0.9¢ in 66-1521 | See remarks |
| Diesel: 23.9 Cents | - | - | 10.5¢ in §66-668; 10.4¢ in §66-4,141; 1¢ in 66-4,142; 2¢ in §66-670; 0.3¢ in §66-1521 | See remarks |
| LPG: 23.9 | - | - | Same as diesel, with exception of the 0.3 cents in 66-1521 | See remarks |
| Gasohol: 23.9 Cents | - | - | Same as gasoline. | See remarks |
| Rates
are composed of flat rate taxes of 10.5 cents and 2 cents, and variable
excise tax (presently 11.4 and 1.0 cents). The variable tax is determined semi-annually by the Department of Roads by multiplying the statewide average cost of fuel (exclusive of any State and Federal taxes) by the variable rate percentage. This percentage is set annually by the Department of Roads to insure an adequate Highway Cash Fund. Rates shown include a 0.9 cent "Petroleum Release Remedial Action Fee". - motor vehicle fuel Rates shown include a 0.3 cent "Petroleum Release Remedial Action Fee". -non motor vehicle fuel |
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| Petroleum Release Remedial Action Collection Fund..... |
0.9 cent (motor-vehicle fuel), 0.3 cent (non motor- vehicle fuel) |
Petroleum leak cleanup and restitution. | This represents the Petroleum Release Remedial Action Fee. | 66-1519 |
| Highway Allocation Fund..... | 2 cents | Distributed as follows: | 66-4,148 | |
| City Road Funds..... | 50 percent | Construction,
maintenance, and administration of city streets. |
66-4,148 | |
| County Road Funds..... | 50 percent | Construction,
maintenance, and administration of county roads. |
66-4,148 | |
| Highway Trust Fund..... | Remainder | Distributed as follows: | Collection expenses
paid out of fuel carrier permits, fees and other incidental fees. This fund also receives certain motor-vehicle fees and expenditures are made from combined revenues. (See Table MV-106.) |
66-499; 66-699 |
| General Fund..... | Amount required | Refunds on motor
fuel for export, Federal use, errors and losses. |
66-499 | |
| Agricultural
and Industrial Tax Credits..... |
Amount required | See remarks. | 21.65 cents
per gallon credited to Nebraska's income tax liability for gasoline used
for agricultural and industrial purposes with 8.5 cents going to persons filing such claims and 2.25 cents going to the State General Fund for administrative purposes. |
66-4,124 |
| Agricultural
Alcohol Fuel Tax Fund..... |
1.25 cents per gallon | Program for
implementation of State agricultural alcohol industry for automotive fuels. |
66-4,134 | |
| State Treasurer..... | Amount required | Principal and interest payments on State highway bonds. | Apportioned monthly. | |
| Motor Fuel Tax
Enforcement and Collection Cash Fund... |
Appropriation | Collection, administration, and enforcement. | ||
| Highway Allocation
Fund, Highway Trust Fund..... |
Remainder | Distributed as follows: | Also receives motor-vehicle excise tax revenue. (See Table S-106.) | |
| Grade Crossing
Protection Fund..... |
$360,000 | For local grade
crossing protection and the elimination of highway railroad crossings. |
$30,000 per month. See Table S-106 for additional revenues to this fund. | 39-2215 |
| Highway Cash Fund..... | Appropriation | Operating costs of public transportation systems. | Public transportation allocation not to exceed $1,000,000 annually. | 39-2215 |
| Remainder | Distributed as follows: | |||
| Municipalities..... | 23 1/3 percent | Construction,
maintenance, administration, etc., of State roads under control of cities. |
Distributed
monthly on the following basis: Total population, 50 percent; total motor-vehicle registrations, 30 percent; and miles of traffic lanes of streets, 20 percent. |
39-2215 |
| 23 1/3 percent | Distributed as follows: | |||
| State-Aid Bridge Fund..... | $384,000 | Replacement of county bridges. | Funds matched by allocation from Department of Roads (see below). | 39-847.01 |
| Counties..... | Remainder | Construction,
maintenance, administration, etc., of county roads and bridges. |
Distributed
monthly on the following basis: Rural population, 20 percent; total population, 10 percent; linear feet of bridges, 10 percent; rural motor-vehicle registrations, 20 percent; total motor-vehicle registrations, 10 percent; total miles of rural roads, 20 percent; and value of farm products sold, 10 percent. No county will receive an amount less than received in 1969, based on the 1976 tax rates for highway-user fuels and registration fees. Deficiency to be paid from Highway Allocation Fund before general distribution. |
39-2215 |
| 53 1/3 percent | Distributed as follows: | |||
| State-Aid Bridge Fund..... | $384,000 | Replacement of county bridges. | Matches amount deducted from counties 23 1/3 percent. | 39-847.01 |
| Department of
Roads (Highway Cash Fund)..... |
Remainder | Construction,
maintenance, administration, etc., of State highways; public transportation assistance. |
This fund receives
net revenues from the variable excise tax on motor fuel, and certain motor-vehicle revenues. (See Table MV-106) |
39-2215 |
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