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Highway Taxes and Fees: How They Are Collected and Distributed - 2001

PROVISIONS GOVERNING THE DISPOSITION OF STATE MOTOR-VEHICLE AND MOTOR-CARRIER RECEIPTS 1/

BASED ON INFORMATION OBTAINED FROM STATE
AUTHORITIES AND ON THE LAWS OF THE STATE
TABLE MV-106
STATUS AS OF JANUARY 1, 2001
CLASSIFICATION OF FEE 2/NAME OF FUND OR AGENCYAMOUNT OR PROPORTIONOBJECTS OF EXPENDITUREREMARKSSTATE CODE SECTION
ALABAMA     
1Counties35.25 percent of 42.16 percent is allocated equally among counties. 57.84 percent is40-12-270
  additional truck allocated on the basis of population.  
  registration fee    
      
 State Public Road and64.75 percent of  40-12-270
 Bridge Fundadditional truck   
  registration fee    
      
  RemainderDistributed as follows:  
      
 State Treasurer 5 percentFor collection, administration and cost of tags. 40-12-269
      
 County Probate Judges 2.5 percentCollection and administration. 40-12-269
      
 County Probate Judges $1.25 per registration Collection and administration.Service fee charged by local officials.40-12-271
      
 Department of Public Additional car, lightTraffic regulation and enforcement of State traffic$10.00 per car; $10.00 per truck under 8001 lbs.; $8.00 per motorcycle. This is40-12-274
 Safety truck, andand motor vehicle laws.an additional tax to the regular license tax or registration fee and is paid to 
   motorcycle State General Fund for the Department of Public Safety. 
   registration fees   
      
   RemainderDistributed as follows:  
      
 Municipalities and 21 percentAdministration, construction, maintenance andDistributed to municipality where motor vehicle resides or is registered or to40-12-270
 counties debt service on bonds for highways.county where fee is paid if not registered or residing in an incorporated 
    municipality. 
      
 Counties and 7 percentSame as above. Allocation to counties based on motor-vehicle registrations. 10 percent of40-12-270
 municipalities  each county's allocation is distributed to municipalities in the county based 
    on population.  
      
 State Public Road and 72 percentDistributed as follows: 40-12-270
 Bridge Fund    
      
 Highway Sinking Fund AmountDebt service of bonds issued by the Alabama 40-12-270
   required Highway Finance Corporation or predecessor  
   agency.  
      
 State Department of RemainderAdministration, construction and maintenance of 40-12-270
 Transportation State highways.  
      
2County Probate Judges60 cents per license Collection and administration.Applies only in counties where probate judge is compensated by fees. 32-6-5
    Otherwise, this amount is deposited in the County Public Highway and 
    Traffic Fund. 
      
 County Public Highway90 cents per license Construction, maintenance and administration of 32-6-5
 and Traffic Fund public roads and bridges.  
      
 State General FundRemainderAppropriated to Department of Public Safety for 32-6-5
   State Police.  
      
4,11Motor-Carrier FundAllDistributed as follows: 37-3-32; 40-19-17
      
 Department of Revenue Amount required Collection and administration. 40-19-17
      
ALABAMA     
 Public Service $50,000Collection, administration and regulation of 37-3-31
 Commission for-hire carriers.  
      
 State Highway Fund RemainderConstruction and maintenance of State highways. 37-3-32; 40-19-17
      
7Designated Agent$1.50 per certificate ofCollection and administration.County probate judges or officials receive additional $1.50 fee.32-8-6
  title transaction   
      
 Department of RevenueRemainderCollection and administration. 32-8-6
      
8State General FundAllAppropriated to Department of Public Safety for 32-6-19
   State Police.  
      
9State General FundAllState general purposes. 32-8-6
      
      
ALASKA     
1,2,5.1,7,8,9, State General FundAllDistributed as follows:Does not include the local option motor-vehicle registration tax for municipalities. 28.10.421&441;
10,11,12.1,13   The Dept. of Administration keeps 8% for collection costs prior to distribution 28.10.451-493;
    of net revenues to municipalities. (See §28.10.431).28.15.271&423
      
      
      
 Dept. of Administration 3 percentCollection and administration.Department of Administration separately accounts for 3 percent of fees28.10.421(g)
    deposited into the State General Fund, The State Legislature makes 
    appropriations from this special account for administration of motor-vehicle 
    laws and administration of Alaska Mandatory Automobile Insurance Act. 
      
   RemainderState general purposes.Legislative appropriations for highway purposes are made from the State28.10.421(g)
    General Fund and may be considered as derived from road-user taxes until 
    highway appropriations exceed road-user revenues. 
      
      
ARIZONA     
1County Assessors$1.00 per registration,Collection, administration and local roadExcess amounts above State costs paid to State Highway Fund.28-2005
  title, etc. purposes.  
      
 Air Quality Fund$1.50 additional feeStatewide air quality program.Paid with registration fee in nonattainment areas; $2.00 elsewhere. $400,00049-551
  per registration allocated to Dept. of Transportation for public transportation assistance. 
      
 State Highway Fund$1.00 per motorcycleDriver education. 28-2010
  registration   
      
 Highway-User RevenueRemainderSee Table MF-106 for authorized distribution. 28-6538
 Fund    
      
2.1,4,5.1,7,8,9,11,12.1Highway-User RevenueAllSee Table MF-106 for authorized distribution. 28-6538
 Fund    
      
2.3Driver's License FundAllCosts of licensing drivers and administration ofAmounts in excess of $200,000 remaining in fund at end of year revert to the28-478
   driving tests for commercial motor vehicle operators.State Highway Fund. 
      
9Dealer Enforcement FundAllRegulation of dealers.Amounts in excess of $250,000 remaining in fund at end of year revert to the28-4304
    State Highway Fund. 
      
13Emissions Inspection FundAllMotor vehicle emissions inspection program. 49-544
      
      
ARKANSAS     
1,4,8,9,12.1State Apportionment FundAllSee Table MF-106 for authorized distribution.(See State code §19-6-405; §27-14-401)See remarks
      
2,10,12,13State Police Fund AllCollection, administration, and support of StateIncludes inspection fee.19-6-404
   Police Department. Administration of  
   motor-vehicle inspection laws.  
      
7Revenue DepartmentAllAcquisition, construction and remodeling of State 27-14-606
 Building Expansion Fund buildings.  
      
11Constitutional and Fiscal3 percentCollection, administration and general StateReduced to 1.5 percent if collected by State Highway and Transportation26-74-214
 Agencies Fund government services.Department. 
      
 State Highway and 97 percent Support of Arkansas Highway Police Division of theIncreased to 98.5 percent if collected by State Highway and Transportation27-35-211
 Transportation State Highway and Transportation Department. Department. 
 Department Expense of regulating, certifying and assessing  
   (ad valorem) intrastate and interstate highway  
   carriers.  
      
      
CALIFORNIA     
1Air Pollution Control DistrictsSee remarksPlanning, monitoring, enforcement, and technicalLocal option tax. Districts designated as a state nonattainment area for anyVehicle 9250.2 -
   studies to reduce air pollution from motor vehicles.pollutant emitted by motor vehicles may levy a fee of up to $4.00 per9250.12;
    registration. Health & Saf. 44229
      
 Abandoned Vehicle TrustSee remarksAbandoned vehicle abatement programs. Local option tax. Counties may impose a fee of $1.00 per registration. Vehicle 9250.7;
 Fund    
      
 Department of Motor$1.00 per registrationCollection expenses including the administrationAlso receives up to 1 percent of air pollution control fee forVehicle 9250.15
 Vehicles and support of the International Registration Plan.administrative costs.Health & Saf. 44229
      
 Highway Patrol$1.00 per registrationTo maintain uniformed field strength of California Vehicle 9250.13
   Highway Patrol.  
      
 CountiesSee remarksVehicle theft crime programs and prosecution of DUI.Local option tax. Counties may impose a fee of $1.00 per registration. Vehicle 9250.14
      
      
 CountiesSee remarksFor automated mobile and fixed location Local option tax. Counties may impose a fee of $1.00 per registration. Vehicle 9250.19
   fingerprint identification of DUI offenders.  
      
      
 Motorcyclist Safety Fund $2.00 per motorcycle Motorcycle safety programs including rider Vehicle 2935
  registration andtraining and motorist awareness.  
  renewal   
      
1,2,5.1Motor Vehicle Account,RemainderDistributed as follows: Vehicle 42270
 State Transportation Fund    
      
      
 Department of Motor    
 Vehicles AppropriationSupport of the Department.Based on legislative appropriation.Vehicle 42271
      
      
 Highway Patrol AppropriationSupport of Highway Patrol.Based on legislative appropriation.Vehicle 42271
      
      
      
CALIFORNIA     
 Secretary of Business, AppropriationSecretary and administrative costs.Based on legislative appropriation. 
 Transportation, and Housing    
      
 Department of Justice and AppropriationSupport of the Department.Based on legislative appropriation. 
 other miscellaneous    
      
 State Air Resources Board AppropriationSupport of the motor-vehicle emissions control.Based on legislative appropriation. 
      
      
 Local Air Resources AppropriationContributes toward support of local agencies.Based on legislative appropriation. 
      
      
 Department of Health Appropriation Based on legislative appropriation. 
      
      
 Judicial Council Appropriation Based on legislative appropriation. 
      
 State Highway Account RemainderHighway purposes and mass transit guideways.  Vehicle 42273
   See Table MF-106 for authorized distribution.  
      
6,8,9,10,11Motor Vehicle License FeeAllDistributed as follows: Rev. & Tax. 11001
 Account    
      
 Department of MotorCost of enforcementProvide enforcement. Rev. & Tax. 11003
 Vehicles    
      
  RemainderDistributed as follows:  
      
 Motor Vehicle Account AppropriationSee Motor Vehicle Account above. Rev. & Tax. 11003
      
 General Fund Trailer coach feesGeneral purposes. Rev. & Tax. 11003.1
      
   RemainderDistributed as follows:  
      
 Counties and Cities 18.75 percentGeneral purposes.Cities that did not levy a property tax in FY 1987-88 receive a payment thatRev. & Tax. 11005
    increases at the rate at which total license fee receipts increase. All counties 
    and cities receive an amount equal to the revenue received in FY 1982-83.  
    Any remaining amount is distributed on population basis. 
      
   81.25 percentDistributed as follows:  
      
 Cities 50 percentGeneral purposes.Distributed on population basis.Rev. & Tax. 11005
      
 Counties 50 percentGeneral purposes.Distributed on population basis.Rev. & Tax. 11005
      
13Vehicle Inspection andAllImplementation of the motor-vehicle inspectionAdministered by Department of Consumer Affairs.Vehicle 9250.18
 Repair Fund and repair program.  
      
 Motor Vehicle Account $50.00 per initialDistributed as follows:Paid to the Department of Motor Vehicles when inspection is made for Vehicle 9255.2
  inspection initial registration or transfer of ownership. 
      
 Department of Motor $3.00 of each feeAdministrative costs. Vehicle 9255.2
 Vehicles    
      
 California Highway Patrol RemainderFor implementing and conducting inspection  Vehicle 9255.2
   program.  
      
      
COLORADO     
1County Clerks $1.00 per registration Collection and administration. 42-1-210
      
 County Road and Bridge$4.00 per ruralCounty roads and bridges. $1.50 additional registration fee and $2.50 of each annual full year 42-3-139(2),
 Fundregistration registration fee per vehicle is distributed to counties and cities based on42-3-139(4)
    place of residence. See city road and street funds distribution below. 
      
 City road and street$4.00 per urbanConstruction and maintenance of highways, roads 42-3-139(2),
 fundsregistrationand streets located within city boundaries. 42-3-139(4)
      
 Motorcycle Operator Safety$2.00 per motorcycleMotorcycle training. 42-3-134(5)
 Training Fundregistration   
      
 Highway-Users Tax Fund50 cents per registrationDirect costs of motor vehicle emissions activities ofSubject to legislative appropriation. Counties in the program area impose an42-3-134(26)(a)
   Departments of Health and Revenue inadditional 70 cent fee for administrative costs. 
   nonattainment areas.  
      
 Highway-Users Tax Fund$1.50 per registrationAdministration and enforcement costs of theSubject to legislative appropriation. Imposed on motor vehicles registered in42-3-134(26)(b)
 (AIR Account) automobile inspection and readjustmentprogram area and subject to inspection. The AIR Account of the  
   program of Departments of Health and Revenue.Highway Users Tax Fund provides funding for air quality programs. 
      
 Highway-Users Tax Fund$10.00 per light andCosts of diesel-powered motor vehicle emissionsSubject to legislative appropriation. Imposed on diesel-powered motor42-3-134(27)
 (AIR Account)heavy dutycontrol activities of Departments of Health andvehicles registered in the program area. 
  diesel-powered motorRevenue.  
  vehicle   
      
 Highway-Users Tax Fund$1.00 per registrationTo promote an effective emergency medical 42-3-134(28)
 (Emergency Medical  network.  
 Services Account)    
      
1,10Highway-Users Tax FundRemainderSee Table MF-106 for authorized distribution.Also includes additional fees for special plates.43-4-203
      
2Motorcycle Operator$1.00 per motorcycleMotorcycle training. 42-2-114(2)(b),
 Safety Training Fundendorsement  42-2-114(4)(b)
      
 County General FundsSee remarksCollection, administration and county generalOnly the counties that issue drivers' licenses retain $6.00. These counties42-2-114(2)(a),
   purposes.issue less than one percent of licenses.42-2-406
      
 Highway-Users Tax FundRemainderSee Table MF-106 for authorized distribution. 42-2-114(2)(a),
     42-2-406
      
4Public Utilities CommissionAppropriationRegulation of motor-vehicle carriers. 40-2-110
 Motor Carrier Fund    
      
 Highway-Users Tax FundRemainderSee Table MF-106 for authorized distribution. 43-4-203
      
7Highway-Users Tax Fund,$2.50 per titleOperation of a statewide distributive dataAlso receives $2.00 per duplicate. Subject to legislative appropriation.42-6-138
 Special Purpose Account  processing system for motor-vehicle registrations  
   and titles.  
      
 County General FundsRemainderCollection, administration and county general 42-6-138
   purposes.  
      
8Highway-Users Tax Fund100 percentSee Table MF-106 for authorized distribution. Except for violation of Section 42-4-1202 occurring within corporate limits42-1-215
    of a city, which shall be distributed 50 percent to a city and 50 percent to 
    Highway-Users Tax Fund, all fines and penalties collected are credited 
    to the Highway-Users Tax fund. 
      
      
COLORADO     
9Department of RevenueAmount requiredAdministration. 12-6-123
      
 Auto Dealers License FundRemainderEducational and enforcement purposes. 12-6-123
      
11Public Utilities AllAdministration, supervision, and regulation of  40-10-109,
 Commission Motor motor carriers.  
 Carrier Fund   40-11-108
      
12.1Hazardous MaterialsAllAdministration and regulation of motor vehiclesRemainder at fiscal year end subject to appropriation to Department of42-20-107
 Safety Fund transporting hazardous materials. ReimbursementSafety for disbursement to local governments to train for and respond  
   to public agencies for costs incurred in handlingto hazardous material incidents. 
   hazardous material spills.  
      
13Highway-Users Tax FundAllAdministration and enforcement costs of theState vehicle emissions inspection fee.42-4-311,
 (AIR Account) automobile inspection and readjustment 42-4-313
   program of Departments of Health and Revenue.  
      
13Waste Tire Recycling$1.00 per tire on wasteTo finance development and implementation ofCollected on passenger vehicle tires, including trucks under 15,000 lbs. at25-17-202
 Development Cashtires.waste diversion, and for recycling strategies andtransfer to new tire retailer for disposal. Subject to appropriation to 
 Fund alternatives.Department of Local Affairs. 
      
      
CONNECTICUT     
1General Fund$5.00 safety fee forAdministration. 14-49(w)
  reflectorized plates   
      
 Department of$4.00 per motorcycleMotorcycle rider education program. 14-49(b)(2)
 Transportationregistration.   
      
1,2,5.2,7,8,9,10,11,13Special TransportationRemainderSee Table MF-106 for authorized distribution. 13b-61
 Fund    
      
      
DELAWARE     
1Department of Public$4.00 per motorcycleAdministration of the motorcycle rider education 21-2151
 Safetyregistrationprogram and improved motorcycle licensing  
   procedures.   
      
 Transportation Trust FundRemainderSee Table MF-106 for authorized distribution. 21-307
      
2,5.1,6,7,8,9,10,11,12.1Transportation Trust FundAllSee Table MF-106 for authorized distribution. 21-307
      
      
DISTRICT OF     
COLUMBIA     
2Driver Education Program$5.00 per driver's licenseDriver education in schools. 40-301.1
 Fund    
      
1,2,4,6,7,9,13General FundRemainderSee Table MF-106 for authorized distribution. 40-104(d);
      
      
FLORIDA     
1 $100 initial registration feeDistributed as follows:Imposed first time vehicle is registered in the State.320.072
      
 General Revenue Fund 30 percentState general purposes. 320.072
      
   70 percentDistributed as follows: 320.072
      
 General Revenue Fund 7 percentService charge for general State governmentThis General Revenue Fund distribution ceases July 1, 2001.320.072; 215.20
   expenses.  
      
 State Transportation Trust 93 percentSee Table MF-106 for authorized distribution.After July 1, 2001, the State Transportation Trust Fund distribution is 100 percent.320.072
 Fund    
      
      
 Highway Safety$2.50 additional fee forAppropriated to fund the Florida MotorcycleAny surplus funds are to be appropriated to fund other motorcycle 320.08
 Operating Trust Fundmotorcycle registrationsSafety Education Program.driver improvement programs.  
      
  Mobile home and parkDistributed as follows:Fees range from $20 to $80 for mobile homes and $25 for park trailers.320.08;
  trailer fee  320.081
      
 General Revenue Fund $1.50State General Purposes. 320.081
      
 License Tax Collection Remainder1/2 to school district, 1/2 to county or city where 320.081
 Trust Fund vehicle is located.  
      
  $2.00 temporary tag fee  320.131
      
 Highway Safety $1.00 per tagFunds operational expenses of the Department of  320.131
 Operating Trust Fund Highway Safety and Motor Vehicles including the   
   license plate replacement program.  
      
 Brain and Spinal Cord Injury $1.00 per tag  320.131
 Rehabilitation Trust Fund    
      
  Registration feesDistributed as follows:Fees imposed on all vehicles unless otherwise specified. The following 
    fees and distributions do not include voluntary contributions that may by 
    made with the registration application and the collection of annual license 
    taxes and fees. (See State code §320.02 and §320.08047). 
      
 Highway Safety 50 centsOperation of Florida Real Time Vehicle InformationAdministered by the Department of Highway Safety and Motor Vehicles.320.03(5)
 Operating Trust Fund System.  
      
 Air Pollution Control $1.00For purposes of air pollution control.Administered by Department of Environmental Protection. Counties may320.03(6)
 Trust Fund  receive from 50 cents to 75 cents per registration for approved local air  
    pollution control programs. 
      
 Transportation $1.50For subsidies of transportation disadvantagedFee applies only to cars and light trucks.320.03(9)
 Disadvantaged Trust Fund people's transportation costs, and administrative  
   costs.   
      
 County Tax Collector $2.50Collection expenses.Service fee charged by local officials, who may also impose additional fee320.04
    of up to 50 cents. 
      
 General Revenue Fund $2.50State general purposes.Service fee charged on applications handled directly by the Department of320.04
    Highway Safety and Motor Vehicles. 
      
      
FLORIDAHighway Safety 50 centsManufacture of license plates and stickers with 320.06
 Operating Trust Fund reflective materials.  
      
 Highway Safety $2.00Funds the replacement license plate program.License plates are replaced every 5 years. Fund receives $10 per plate.320.06; 320.0607
 Operating Trust Fund    
      
 Emergency Medical 10 centsFor emergency medical services. 320.0801
 Services Trust Fund    
      
 State Agency Law $1.00For improvement of law enforcement radio system.Does not apply to mobile homes.320.0802
 Enforcement Radio System    
 Trust Fund    
      
   $1.00Distributed as follows: 320.08046
      
 General Revenue Fund 40 percentState general purposes. 320.08046
      
 Grants and Donations 42 percentTo fund the community juvenile justice partnership 320.08046
 Trust Fund grants program.  
      
 Motor Vehicle Theft 18 percentFor programs to deter vehicle theft. 320.08046
 Prevention Trust Fund    
      
   RemainderDistributed as follows:Also includes annual use fee from personalized prestige plates. Does not 320.20;
    include collections from specialty plates which are considered a voluntary320.0805;
    contribution to the school, fund, or organization represented on the 320.08056
    license plate. 
      
 Capital Outlay and Debt Amount requiredDebt service on school construction bonds andThe total amount required each year is based on constitutionally fixed320.20
 Service School the construction of new school buildings.amount per school instructional unit. Article 12, Sec. 9 (d). 
 Trust Fund    
      
 State Transportation Trust RemainderSee Table MF-106 for authorized distribution.Includes $2.00 license tax surcharge and $5.00 surcharge on commercial320.20; 320.0801;
 Fund  vehicles over 10,000 lbs.320.0804
      
2Driver's license agentsAdditional $5.25 feeDistributed as follows:Fee charged for issuance or renewal of driver's license by authorized tax322.135
    collectors in the counties. 
      
 Local tax collectors $4.25Collection and administration. 322.135
      
 Highway Safety $1.00Funds operational expenses of the Department of  322.135
 Operating Trust Fund Highway Safety and Motor Vehicles.  
      
 Highway SafetyEither $10.00 or $15.00Funds operational expenses of the Department of Also receives fees from record searches.322.12
 Operating Trust Fundper reinstatementHighway Safety and Motor Vehicles.  
      
 State General Revenue50 cents per year forDriver training instruction for high school students. 233.063
 Fundeach license   
      
 State General RevenueRemainderOperating expenses of the Department of 322.21
 Fund Highway Safety and Motor Vehicles plus general  
   State purposes.  
      
4.1,12.1Department of In same proportion asSee Table MF-106 for authorized distribution.Includes fuel-use taxes and fees for identification decals. (See State207.026
 Transportation, Countiesmotor-fuel taxes in  code §207.003 and §207.004). 
 and MunicipalitiesTable MF-106.   
      
      
FLORIDA     
7 Fee on vehicles   
  previously titled   
  outside Florida   
      
 Nongame Wildlife Trust $4.00Documentation of population trends and habitat; 319.32(5)
 Fund conservation, management and regulatory  
   programs; and public education.  
      
  Regular title fees   
      
 County Tax Collector $4.25Processing title applicationsService fee charged by local officials, who may also impose additional fee of319.32(2)(a);
    up to 50 cents.320.04(b)
      
   Additional $1.00 feeTo cover the cost of security materials. 319.32(1)
      
 Highway Safety $1.00Prevent and detect odometer fraud. 319.324
 Operating Trust Fund    
      
 State Transportation Trust $21.00See Table MF-106 for authorized distribution. 319.32(5)
 Fund    
      
 State General Revenue $2.00General State purposes. 319.32
 Fund    
      
8State Transportation TrustAllSee Table MF-106 for authorized distribution.Includes overweight penalties, misregistration penalties and late registration320.20; 320.57
 Fund  delinquency fees. 
      
9Highway SafetyAllCollection and administration. 320.27(13)
 Operating Trust Fund    
      
10State Transportation TrustAllSee Table MF-106 for authorized distribution.Amount required goes to the Capital Outlay and Debt Service School320.0609; 320.20
 Fund  Trust Fund. 
      
13Department of$25.00 inspection feeTruck safety inspection program. 316.610
 Transportation    
      
  $19 inspection fee Motor vehicle inspection fee325.214
      
 State General Revenue 7 percentState general administrative expenses. 325.214
 Fund    
      
 Highway Safety 93 percentMonitor emissions inspection program 325.214
 Operating Trust Fund    
      
      
GEORGIA     
1County Agent$1.00 per license plateCollection expenses. 68-246
      
1,2,5.2,7,8,11,12.1,13State General FundRemainderState general purposes.All taxes and fees deposited in general fund unless otherwise specified. See remarks
    Constitution 2-1406(a); 68-104; 68-418a; 68B-206; 68-506; 91A-5102; 91A-5302; 
    92A-248; etc. 
      
HAWAII     
1,5.1Department ofAmount Required Reimburse counties for collection costs. 249-33(e)
 Transportation    
      
 State Highway FundRemainderExpended in the county in which collected forUp to $500,000 may be appropriated in the City and County of Honolulu for249-18; 249-31;
   construction, improvement and maintenance ofthe Police Department.249-33(b)
   county roads and streets, and debt service on  
   county bonds issued to finance highway and  
   street construction and improvements.  
      
2.1, 10County General FundAllCounty general purposes. 286-51; 286-111
      
2.3,8,11,13State Highway FundRemainderSee Table MF-106 for authorized distribution.(See State code §264-10; §286-111; §286-209; §286-216)See remarks
      
3Public Utilities CommissionAllCosts of collecting and administering regulatory0.25 percent of gross revenues.271-36
   fees for public utilities.   
      
8Driver Education andAdditional $7.00 fineFor driver education and training programs. 286G-3
 Training Fundlevied for violations   
      
9State General FundAllState general purposes.No expenditure for the operation of the motor-vehicle dealers licensing436B-15
    board shall be made unless there is an appropriation provided by law. 
      
10Highway BeautificationAdditional fee up to Beautification and other related activities of county  286-51
 and Disposal of Abandoned$1.00 at option of eachhighways.  
 Vehicles Revolving Fundcounty   
      
      
IDAHO     
1 Recreational vehicleDistributed as follows: 49-448
  license fees   
      
 County Current Expense $2.00 perCounty general purposes. 49-448
 Fund recreational vehicle   
   license   
      
   RemainderDistributed as follows: 49-448
      
 State Recreational Vehicle 99 percent  49-448
 Account     
      
 Search and Rescue 1 percent  49-448
 Account    
      
 Plate Manufacturing$1.70 of $3.00 plateCosts of manufacturing license plates.  49-450
 Accountissuing fee   
      
 Counties25 cents per motor Local emergency medical service costs.Retained by county of origin.49-452
  vehicle registration   
      
 Emergency Medical $1.00 per motor Emergency medical services training, 49-452
 Services Accountvehicle registrationcommunications, vehicle and equipment grants.  
      
 Highway DistributionRemainderSee Table MF-106 for authorized distribution. 40-701
 Account    
      
IDAHO     
2County Current ExpenseSee remarksCounty Sheriff for collection.$5.00 per operator's license when fees collected by county officer. Also49-306
 Fund  receives $3.00 of exam fee, $2.50 of motorcycle endorsement fee, $5.00 of 
    motorcycle endorsement exam fee, and a portion of driver training class fee. 
      
 Emergency Medical $2.00 per operator'sFor State emergency medical services. 49-306
 Services Account IIlicense   
      
 State Highway Account$16.50 per Class A, B, See Table MF-106 for authorized distribution.Also receives $10.50 of instruction permit fees, $6.50 of duplicate license49-306
  or C operator's license fees, $4.00 of motorcycle endorsement fee, and $5.00 of skills test fees for 
    Class A, B, or C. 
      
 Driver Training Account$5.30 per Class DMade available to State Board of Education forAlso receives $2.60 of class D instruction permit fee and portion of driver49-306
  operator's licensedriver training.training course fee. 
      
 Motorcycle Safety$1.00 per Class A, B, C, Motorcycle safety education. 49-306
 Program Fundor D operator's license   
      
 Highway DistributionRemainderSee Table MF-106 for authorized distribution. 40-701, 49-306
 Account    
      
      
4,7,12.1Highway DistributionAllSee Table MF-106 for authorized distribution. 40-701
 Account    
      
9County Current Expense$10.00 per dealer'sCounty general purposes. 49-1607
 Fundlicense   
      
 State Highway Account RemainderAdministrative costs of enforcement.  49-1607
   Construction, reconstruction and maintenance of  
   State highways, including State highways in cities.  
      
10County Current ExpenseSee remarksCounty general purposes.Amounts collected by county officers are retained by county.49-431
 Fund    
      
 State Highway Account RemainderConstruction, reconstruction and maintenance of 49-431
   State highways, including State highways in cities.  
      
11County Agents and5 percentCollection expenses.Retained by State or local collecting agency.61-811B
 Idaho Transportation    
 Department    
      
 Public Utilities CommissionRemainderAdministrative and maintenance expenses ofPersonnel administrative costs are funded by general fund appropriation.61-813
 Fund Public Utilities Commission.  
      
      
ILLINOIS     
1State Construction37 percent ofConstruction, reconstruction and maintenance of 625:5/2-119(e)
 Account Fundregistration feesState-maintained system.  
      
 Cycle Rider Safety27 percent of motorizedMotorcycle rider safety programs.Fund also receives 27 percent of each semiannual registration fee.625:5/2-119(d)
 Training Fundcycle annual   
  registration   
      
 State Parks Fund$25 per environmentalState parks.Special Environmental License Plate Fund receives $15 from each original625:5/3-627
  license plate issuance. 
      
ILLINOIS     
 Secretary of State,$15 of each originalFor plate manufacturing and plate processing Grants can also be made to benefit the Illinois Veterans Home libraries.625:5/2-119(k)
 Special License Plate Fundissuance, $2 each costs.  
  registration renewal   
  period   
      
 Road Fund RemainderSee Table MF-106 for authorized distribution. 625:5/2-119
      
2Driver Education Fund$5 per driver's licenseDriver education programs in Illinois secondaryAlso receives $16 per original driver instruction permit and $4 per restricted625:5/6-118
   schools.driving permit.  
      
 CDLIS/AAMVAN Trust$6 per commercialCommercial Driver's License InformationAlso receives $6 per commercial driver's learners permit.625:5/6-118
 Funddriver's license System/American Association of Motor Vehicle  
   Administrators Network.  
      
 Drunk and Drugged$30 of $60 driver's For second or subsequent violation, $190 of $250 reinstatement fee.625:5/6-118(c)2
 Driving Prevention Fundlicense reinstatement fee   
      
 Motor Carrier Safety$20 of $60 commercialFor the Department of State Police to hire additional Same allocation for renewals and commercial driver learner's permit.625:5/6-118(a);
 Inspection Funddriver's licenseofficers to conduct motor carrier safety inspections. 625:5/2-119(f)
      
 Road Fund RemainderSee Table MF-106 for authorized distribution. 625:5/2-119
      
4, 5.1Road Fund AllSee Table MF-106 for authorized distribution.Vehicle owners may opt to pay a flat weight tax or a mileage weight tax.625:5/2-119
      
5.2,11Transportation RegulatoryAllExpenses of Illinois Commerce Commission inIncludes motor common carrier certificates and motor contract carrier625:5/18c-1601
 Fund  administration and enforcement of motor-carrierpermits.  
   regulations.  
      
6Build Illinois Fund$5,000,000 per yearPublic infrastructure projects including roads,Vehicle Use Tax625:5/3-1001
   bridges, access roads, transit capital facilities.  
      
 General Revenue FundRemainderState general purposes. 625:5/3-1001
      
7Road Fund$48 per original, See Table MF-106 for authorized distribution. 625:5/2-119
  corrected, or duplicate   
  certificate of title   
      
 Park and Conservation$2 per original,Acquisition and development of bike paths. 625:5/2-119(b)
 Fundcorrected, or duplicate   
  certificate of title   
      
 Motor Vehicle License$4 per original,For plate manufacturing and plate processing If the balance in the fund exceeds $40,000,000, this amount is deposited 625:5/2-119(b)
 Plate Fundcorrected, or duplicatecosts.in the Road Fund. After January 1, 2005, this distribution reverts to 
  certificate of title the Road Fund. 
      
 General Revenue FundRemainderState general purposes: collection expenses paidGeneral Fund also supports State police.625:5/2-119
   from General Revenue Fund. (Fund also receives  
   title search fees.)  
      
8,9,10,11,12,12.1,13Road Fund AllSee Table MF-106 for authorized distribution.Includes oversize/overweight permits.625:5/2-119
      
      
INDIANA     
1,2,7,10,13Branch Offices, Bureau of$1.25 per registrationCollection expenses.Service fees charged by local officials. Also receives $2.00 per delinquent9-29-3-4; 9-29-3-5;
 Motor Vehiclesor driver's license; title; 50 cents per MVIN; $3.00 per personalized plate application. 9-29-3-7; 9-29-3-8
  $1.00 per title or transfer   
      
INDIANA     
 State Police Building$0.25 per registrationConstruction, maintenance, equipping, and 9-29-1-4
 Accountor titleleasing of State Police facilities.   
      
 Motorcycle Operator$5.00 per motorcycleFor safety education of motorcycle riders. 9-29-5-2
 Safety Education Fundregistration.   
      
 Highway, Road andSee remarksSee Table MF-106 for authorized distribution.Receives revenues generated from increases in registration fees in 1969.9-29-1-2
 Street Fund    
      
 Motor-Vehicle HighwayRemainderSee Table MF-106 for authorized distribution. 9-29-1-1; 9-29-4-7;
 Account   9-29-5-43;
      
5.2,11PSC Motor-VehicleAllCollection expenses and enforcement ofAll funds remaining to the credit of PSC above the appropriated amount8-2.1-22-44
 Account  motor-carrier laws.shall be paid to the Motor- Vehicle Highway Account. 
      
9Motor Vehicle OdometerAll  9-29-4-7
 Fund    
      
 Motor-Vehicle Highway 40 percentSee Table MF-106 for authorized distribution. 9-29-1-5
 Account    
      
 Bureau of Motor Vehicles 30 percentTo enforce odometer laws. 9-29-1-5
      
 State Police 20 percentTo enforce odometer laws. 9-29-1-5
      
 Attorney General 10 percentTo enforce odometer laws. 9-29-1-5
      
11State Highway FundAllSee Table MF-106 for authorized distribution. 9-20-6-10
      
      
IOWA     
1County Treasurer4.00 percentCollection and administration. 321.152
      
7County Treasurer$2.50 per titleCollection and administration.Also receives 40 percent of fees for certified copies, and 60 percent of fees321.152
    for notation of security interests.  
      
1,2,7,8,9,10,Road-User Tax Fund RemainderSee Table MF-106 for authorized distribution.County sheriffs retain fees for the few licenses they issue directly. 321.145; 312.1
11,12,12.1,13     
      
      
KANSAS     
1,7,10County Treasurers 75 cents per transferCollection and administration. 8-145; 8-145d
  $3.00 per registration,   
  and $2.00 per   
  certificate of title   
      
 Kansas Highway Patrol$2.50 perHighway law enforcement.Distribution effective from July 1, 1997 through June 30, 2004.8-145
 Special Fundcertificate of title   
      
 VIPS/AMA Technology $1.00 per   
 Hardware Fundcertificate of title   
      
 State Highway Fund,RemainderSee Table MF-106 for authorized distribution. 8-145; 8-146
 Department of    
 Transportation    
      
KANSAS     
2.1,2.2,2.3State Safety Fund See remarksStudent driver training program.Receives 37.5 percent of noncommercial class "C" driver licenses for vehicles 8-267
    with a gross vehicle weight less than 26,000 lbs., and 20 percent from all other  
    noncommercial driver licenses. 
      
 Motorcycle Safety Fund20 percentMotorcycle safety programFrom motorcycle driver licenses.8-267
      
 Truck Driver Training Fund$2.00 of commercialStudent truck driver training programs.From each commercial driver license fee.8-267
  driver's license fee   
      
 State Safety Fund See remarksStudent driver training program.Receives 20 percent of all commercial driver licenses after $2.00 credit above.8-267
      
 State Highway Fund,RemainderSee Table MF-106 for authorized distribution. 8-267
 Department of    
 Transportation    
      
5.2Motor Carrier License Fee Additional $10.00 Supervision and regulation of motor carriersCollected by the State Corporation Commission.66-1,139
 Fundregulatory fee per    
  vehicle registered   
      
 Base State RegistrationSee remarksPayments to participating states and refunds for Regulatory and registration fees collected from Interstate motor carriers under66-1,139a
 Clearing Fund overpaymentKSA § 66-1,139 pursuant to 49 USC 11506. 
      
 State Highway Fund,See remarksSee Table MF-106 for authorized distribution. On January 2 and July 2 of each year, all unencumbered balances in excess66-1,142
 Department of  of $400,000 in the Motor Carrier License Fee Fund are transferred to the 
 Transportation  State Highway Fund. 
      
9,12State Highway FundAllCollection and administration. 8-2418
      
      
KENTUCKY     
1,10County Clerks $3.00 for cars, all trucksCollection and administration.Service fees charged by local officials.186.040; 186.190
  and transfers   
      
 Motorcycle Safety$4.00 per motorcycleInstructor training and driver training. 186.535
 Education Program Fundregistration   
      
 County Road Fund30 percent of truck Construction and maintenance of county roads.Divided equally among the 120 counties.47.020
  registration fees   
      
 State Road FundRemainderSee Table MF-106 for authorized distribution. 186.240
      
2.1,2.2Transportation Cabinet50 cents per licenseExpanding the driver education program. 186.535
      
 Transportation Cabinet$1.00 per licenseProcessing of photo license. 186.531
      
 State General Fund$1.75 per licenseGeneral expenditures. 186.531
      
 Motorcycle Safety$4.00 per motorcycleInstructor training and driver training. 186.890
 Education Program Fundlicense   
      
 State Road FundRemainderSee Table MF-106 for authorized distribution. 186.531
      
4,5.1,11,12.1State Road FundAllSee Table MF-106 for authorized distribution. 47.010; 138.660;
     189.270
      
KENTUCKY     
5.2Energy Recovery RoadSee remarksConstruction, maintenance, and repair of StateDecal fee on heavy coal trucks. Distributed 60 percent to Transportation177.9771
 Fund and county-maintained coal road system.Cabinet and 40 percent to Fiscal Court of coal counties. 
      
6County Clerks 3 percent of revenueCollection and administration. 138.460
      
 State Road FundRemainderSee Table MF-106 for authorized distribution. 138.460
      
7County Clerks $4.00 Collection and administration. 186A.130
      
 State Road Fund$2.00 See Table MF-106 for authorized distribution. 186A.130
      
9County Clerks $3.00 Collection and administration.Dealer plates.186.070
      
 State Road FundRemainderSee Table MF-106 for authorized distribution.See Table MF-106 for authorized distribution and expenditures.186.240
      
      
LOUISIANA     
1,8,10Department of PublicAmount not to exceed Collection and administration. 47:480
 Safety$250,000   
      
 State Highway Fund No. 2See remarksConstruction of public roads and bridges.Receives all receipts from six parishes bordering Lake Pontchartrain.47:481
      
 Transportation TrustRemainderConstruction and maintenance of State highways Constitution,
 Fund and bridges. Article 7, § 5
      
2.1, 2.2, 2.3Bond Security and $5.00 per motorcycleDebt ServiceFund receives $2.00 of $4.00 fee if license is valid for less than 4 years.32:412
 Redemption Fundendorsement   
      
 Motorcycle Safety $3.00 per motorcycleOperator and instructor training, and motorcycleFund receives $2.00 of $4.00 fee if license is valid for less than 4 years. 32:412
 Awareness and Operatorendorsementsafety and awareness programs. Any surplus funds remaining at end of fiscal year revert to General Fund. 
 Training Fund    
      
 Office of Motor Vehicles$5.50 per driver's orCollection and administration, and highway safety 32:426
  chauffeur's licenseeducation.   
      
 Emergency Vehicle fee$5.00 per license  32:412
      
  Remainder(See distributions below identified as 2.1, 2.2,  
   and 2.3)  
      
2.1State Police Pension and 30 percentOperation of State Police retirement system. Distribution is different for cities with population greater than 450,000.32:412
 Retirement Fund (20 percent in major 20 percent represents $2.50 of a $12.50 fee. 
   cities)   
      
 Municipal Police Pension (20 percent in majorOperation of municipal police retirement systems. Distribution only applies to cities with population greater than 450,000.32:412
 Funds cities)   
      
 Department of Public RemainderCollection and administration, and highwayAny surplus is transferred to State General Fund at end of each biennium.32:426
 Safety and Corrections safety education.   
      
2.2State Police Pension and 27 percentOperation of State Police retirement system. Amount and distribution of fees are different for cities with population32:412
 Retirement Fund (3.5 percent in major greater than 450,000. 
   cities)   
      
 Municipal Police Pension $10 per drivers' licenseOperation of municipal police retirement systems. Distribution only applies to cities with population greater than 450,000.32:412
 Funds    
      
LOUISIANA     
 Department of Public RemainderCollection and administration, and highway safetyAny surplus is transferred to State General Fund at end of each biennium.32:426
 Safety and Corrections education.   
      
2.3State Police Pension and 27 percentOperation of State Police retirement system. Amount and distribution of fees are different for cities with population32:412
 Retirement Fund (20 percent in major greater than 450,000. 
   cities)   
      
 Municipal Police Pension (20 percent in majorOperation of municipal police retirement systems. Distribution only applies to cities with population greater than 450,000.32:412
 Funds cities) 20 percent represents $10.00 of a $50.00 fee. 
      
 Department of Public RemainderCollection and administration, and highwayAny surplus is transferred to State General Fund at end of each biennium.32:426
 Safety and Corrections safety education.   
      
8,11Bond Security and AllDebt Service. 32:387, 32:388
 Redemption Fund    
      
13Office of State Police$4.00 per inspectionTraffic law enforcement. 32:1306
      
 Office of Motor Vehicles$1.25 per inspectionCollection and administration. 32:1306
      
 Bond Security and RemainderDebt Service. 32:1309
 Redemption Fund    
      
      
MAINE     
1,2,5.1,7,8,9,10,11,13Municipal Tax CollectorsSee remarksCollection expensesService fee of up to $4.00 for registrations and driver's licenses and up to $3 for 29-A-201
    renewal of registrations and driver's license. 
 General Highway Fund,RemainderSee Table MF-106 for authorized distribution. 23-1651
 State Department of    
 Transportation    
      
5.2Transportation SafetyAllDistributed as follows: 29-A-561
 Fund    
      
 Department of Public AppropriationEnforcement and inspection by the State Police.FY 1998 appropriation: $2,800,000.29-A-561
 Safety    
      
      
 Bureau of Motor Vehicles AppropriationAdministration of the commercial driver licenseMaximum appropriation of $750,000 annually.29-A-561
   laws.  
      
 General Highway Fund, RemainderSee Table MF-106 for authorized distribution.  29-A-561
 State Department of These receipts are allocated with special  
 Transportation emphasis on matters relating to transportation  
   safety.   
      
      
MARYLAND     
1, 4.1State ComptrollerAmount required Refunds.Personalized plates (added fee) paid $350,000 to State Scholarship Fund,TR 12-118
    remainder to State General Fund. 
      
 State PoliceAmount requiredMotor vehicle inspection program and the truck weight Amount needed to pay the salaries and expenses of the Truck Weight TR 12-118
   and size enforcement program.Enforcement Division and Automotive Safety Enforcement Division. 
      
 Emergency Medical$8.00 per registrationEmergency medical services. TR 13-955
 System Operations Fund    
      
MARYLAND     
 Gasoline and Motor-RemainderSee Table MF-106 for authorized distribution. TR 8-402; TG 2-1001
 Vehicle Revenue Account    
      
2,7,8,10,13Transportation Trust FundAllDistributed as follows: TR 12-118; TR 3-216
      
 State Comptroller Amount required Refunds. TR 12-118
      
 Department of RemainderSee Table MF-106 for authorized distribution. TR 12-118; TR 3-216
 Transportation    
      
6Transportation Trust FundAllDistributed as follows: TR 13-814
      
 Department of 80 percentSee Table MF-106 for authorized distribution.  TR 3-401
 Transportation    
      
 Gasoline and Motor- 20 percentSee Table MF-106 for authorized distribution. Department share is pledged to debt service of consolidated transportationTR 3-215; TR 8-402;
 Vehicle Revenue Account  bonds. TR 13-814
      
      
MASSACHUSETTS     
1,2,7,10Motorcycle Safety Fund$2 per motorcycleMotorcycle safety related activities. 90-34
  registration   
      
 Highway FundRemainderSee Table MF-106 for authorized distribution. 90-34
      
2.2, 2.3State General FundAllCollection expenses and State General purposes.Bus driver's license.159A-9; 7-3B
      
5.2,11State General FundAllCollection expenses and State General purposes.Fees imposed in §159B generally; §7-3B.See remarks
      
      
MICHIGAN     
1Motorcycle Safety Fund$3.00 per motorcycleMotorcycle safety education program. 257.801
  registration   
      
7Scrap Tire RegulatoryAdditional 50 cent For regulation of scrap tire disposal. 257.806
 Fundcertificate of title fee   
      
 Vehicle Theft PreventionAdditional 50 centTo develop a vehicle theft prevention program. 257.810a
 Accountscrap or salvage   
  vehicle certificate of   
  title fee   
      
1,7,9,10,12Michigan TransportationRemainderSee Table MF-106 for authorized distribution. 257.821
 Fund    
      
2Counties and$2.50 per originalCollection expenses. Paid to collecting agency.257.811
 municipalitiesdriver's license; $1.00   
  for other licenses   
      
 Driver Education Fund$4.00 for each fourDriver education in public schools.Amount distributed to schools, $45.00 per student, but not to exceed the257.811
  year license; $2.00 for actual cost. $100,000 is annually appropriated to