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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

OREGON

NAME OF FUND
OR AGENCY
AMOUNT OF PROPORTION OBJECTS OF EXPENDITURE REMARKS STATE CODE
SECTION
Gasoline: 24 Cents - - - 319.020
Diesel: 24 Cents - - - 319.520
LPG: 24 Cents - - - 319.530
Gasohol: 24 Cents - - - 319.530
Dept. of Transportation,
Driver and Motor Vehicles
Expense Account.....
Amount required Collection, administration and refunds of tax. Receipts are deposited in collection account from
which expenses and refunds are paid.
802.110
Aeronautics Fund..... 3 cents of tax on
gasoline sold for
aircraft use
Advancement of aviation. 21 cent refund made on aviation fuel when full |
tax is paid. Also, 1/2 cent of jet fuel used for this
purpose.
319.410; 319.417
Boating Safety, Law
Enforcement and Facility
Account.....
Appropriation Administration, marine safety and education programs,
and boating facility development.
Represents the amount of fuel tax attributable
to marine use.
319.415
All-Terrain Vehicle
Account.....
Appropriation Development of snowmobile and ATV facilities, training
of ATV operators, provision of first aid and police service.
Represents the amount of unrefunded fuel tax
attributable to snowmobile and ATV use.
802.140
Highway Fund..... Remainder For various purposes given below: Highway fund receives motor-fuel, motor-vehicle,
and motor-carrier taxes and fines. (See Table MV-106.)
Allocations below are from combined revenues.
366.505
Counties.....    24.38 percent Construction, maintenance and operation of public
highways, roads and streets, including debt service
on highway obligations.
Allocations to counties are in the same ratio
as county motor-vehicle registrations and
total State registrations.
366.524;
366.514(3)
Cities.....    15.57 percent Construction, maintenance and operation of public
highways, roads and streets, including debt service
on highway obligations.
Allocation to cities are based on population. 366.524;
366.514(3)
Highway Division of
Department of
Transportation.....
   Remainder Interest and redemption of State highway bonds.
Construction and maintenance of State highways and
administration of State Transportation Commission;
cooperation in construction of Federal forest highways.
Repair and maintenance of city streets forming links to
State primary and secondary road systems.
  366.505;
366.514(3)

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