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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: 22 Cents | - | - | 4¢ in TAX 284; 3¢ in 284-a; 1¢ in 284c; 0.05¢ in 284-d; 8.4¢ in 301-a; 5.6¢ in 301-j | See remarks |
| Diesel: 20.25 Cents | - | - | 4¢ TAX 282-a; 3¢ in 282-b; 1¢ in 282-c; 8.4¢ in 301-a; 3.65¢ in 301-j | See remarks |
| LPG: 8 Cents | - | - | 4¢ in TAX 284; 3¢ in TAX 284-a; 1¢ in TAX 284c | See remarks |
| Gasohol: 22 Cents | - | - | 4¢ in TAX 284; 3¢ in 284-a; 1¢ in 284c; 0.05¢ in 284-d; 8.4¢ in 301-a; 5.6¢ in 301-j | See remarks |
| Rates shown include a flat rate of 8 cents (4 cents
plus 3 cents plus 1 cent) for gasoline, diesel, gasohol. and LPG. A petroleum testing fee of 0.5 mill (0.05 cent) per gallon applies to gasoline. In addition, the State levies a Petroleum Business Tax (PBT) and a supplementary Petroleum Business Tax on gasoline, gasohol, and diesel. The basic rate is currently 8.4 cents, and the supplementary rate is 3.65 cents per gallon for diesel and 5.6 cents per gallon for all other fuels. Every January 1, the basic and supplementary rates are indexed based on the Refined Products category of the Producer Price Index. |
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| Motor Fuel Quality Account..... |
0.05 cents | Testing of petroleum products. | This is the petroleum testing fee. Does not apply to diesel or LPG. | TAX 284-d |
| 5.6 cents | Distributed as follows: | This represents the Supplemental Petroleum Business Tax. Distribution
does not apply to LPG. |
TAX 301-j | |
| Department of Taxation and Finance..... |
Amount required | Collection, administration and refunds of tax. | TAX 301-j | |
| Remainder | Distributed as follows: | |||
| Dedicated Mass Transportation Trust Fund..... |
37 percent | See below. | TAX 301-j | |
| Dedicated Highway and Bridge Trust Fund..... |
63 percent | See below. | TAX 301-j | |
| 8.4 cents | Distributed as follows: | This is the Petroleum Business Tax basic rate. Distribution does not apply to LPG. | ||
| State General Fund..... | $7,500,000 | State general purposes. | $625,000 per month. This money will be redistributed to dedicated
Mass Transportation Trust Fund and Dedicated Highway and Bridge Trust Fund on April 1, 2001. |
TAX 312 TAX 171-a |
| Remainder | Distributed as follows: | |||
| State General Fund..... | 10.7 percent | State general purposes. | Distribution changes to 5.0 percent on April 1, 2001. | TAX 312 TAX 171-a |
| Mass Transit Operating Assistance Account..... |
19.5 percent | Operating assistance for metropolitan mass transportation. |
Distribution changes to 14.7 percent on April 1, 2001. | TAX 312 |
| 69.8 percent | Distributed as follows: | Distribution changes to 80.3 percent on April 1, 2001. | TAX 312 | |
| Dedicated Mass Transportation Trust Fund..... |
37 percent | See below. | TAX 312 | |
| Dedicated Highway and Bridge Trust Fund..... |
63 percent | See below. | TAX 312 | |
| Dedicated Highway and Bridge Trust Fund..... |
4 cents (gasoline) | See below. | Tax 284; 289-e; Fin 89-b |
|
| 4 cents (diesel) | Distributed as follows: | TAX 171-a; 282-a; TAX 289-e; 301- j |
||
| Dedicated Mass Transportation Trust Fund..... |
37 percent | See below. | FIN-89-c | |
| Dedicated Highway and Bridge Trust Fund..... |
63 percent | See below. | FIN 89-b | |
| 3 cents (gasoline) | Distributed as follows: | TAX 284-a; 301-j | ||
| Dedicated Mass Transportation Trust Fund..... |
27.8 percent | Construction, maintenance, operation of mass transit facilities including vehicles and debt service. |
FIN 89-c | |
| Dedicated Highway and Bridge Trust Fund..... |
47.2 percent | Subject to legislative appropriation for: construction, reconstruction, enhancement, improvement, replacement, reconditioning, restoration, rehabilitation and preservation of State, county, town, city and village roads, highways, parkways and bridges; matching and Federal grants; preventative maintenance; engineering and administrative services of the Department of Transportation; and debt service. |
FIN 89-b | |
| Emergency Highway Reconditioning and Preservation Fund..... |
12.5 percent | See below. | This amount is credited to the Reserve Account within the fund. | TAX 282-b; 284-a FIN 89 |
| Emergency Highway Construction and Reconstruction Fund..... |
12.5 percent | See below. | This amount is credited to the Reserve Account within the fund. | TAX 282-b; 284-a FIN 89-a |
| 3 cents (diesel) | Distributed as follows: | |||
| General Fund | 75 percent | Subject to legislative appropriation for: construction, reconstruction, enhancement, improvement, replacement, reconditioning, restoration, rehabilitation and preservation of State, county, town, city and village roads, highways, parkways and bridges; matching and Federal grants; preventative maintenance; engineering and administrative services of the Department of Transportation; and debt service. |
Funds may also be appropriated for similar activities involving
rail, port and aviation facilities (State Finance 89-b). |
TAX 171-a |
| Emergency Highway Reconditioning and Preservation Fund..... |
12.5 percent | See below. | FIN 89 | |
| Emergency Highway Construction and Reconstruction Fund..... |
12.5 percent | See below. | FIN 89-a | |
| 1 cent (gasoline), 1 cent (diesel) |
Distributed as follows: |
TAX 284-c |
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| Emergency Highway Reconditioning and Preservation Fund..... |
50 percent | State highway reconditioning and preservation, projects whose deferral would result in rapid deterioration of State highways. |
New York State Thruway Authority is designated as a
financing agent for issuing bonds. Contractual agreements are between the Commissioner of Transportation and the Authority (State Finance 89). Half of this amount is credited to the Reserve Account within the fund. |
TAX 282-c; 284-c; |
| FIN 89 | ||||
| Emergency Highway Construction and Reconstruction Fund..... |
50 percent | Design, acquisition, construction or reconstruction of State highways and parkways. |
New York State Thruway Authority is designated as a
financing agent for issuing bonds. Contractual agreements are between the Commissioner of Transportation and the Authority (State Finance 89-a). Half of this amount is credited to the Reserve Account within the fund. |
TAX 282-c; 284-c; FIN 89-a |
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