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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

SOUTH CAROLINA

NAME OF FUND
OR AGENCY
AMOUNT OF PROPORTION OBJECTS OF EXPENDITURE REMARKS STATE CODE
SECTION
Gasoline: 16 Cents - - - 12-28-310
Diesel: 16 Cents - - - 12-28-310
LPG: 16 Cents - - - See remarks
Gasohol: 16 Cents - - - 12-28-310
      Tax rates do not include the 0.25 cent
inspection fee or the 0.5 cent environmental
impact fee charged on petroleum products.
12-28-2355
Department of Revenue..... Amount required Refunds of tax. All refunds are of the full tax (no refund for
watercraft). Collection expenses paid by
appropriations from State Highway Fund.
 
Special Water Recreational
Resources Fund,
Department of Wildlife and
Marine Resources.....
1 percent of 13 cents Water recreational resources. Distributed to counties on basis of watercraft
registered in each county.
12-28-2730
State Infrastructure Bank..... 1 cent Construction of major projects costing
over $100,000,000.
Distributed to counties on the basis of the ratio
of each county's motor-vehicle registration fees
to total registration fees of the State with
maximum and minimum share adjustments.
Some funds redistributed to municipalities.
Also 1/15 of gasohol revenue.
12-28-2700
12-28-2700
County Transportation Fund..... 2.66 cents Expended under State supervision for
improvement of highways in the State
secondary system.
Apportioned among the counties as follows:
1/3 in the ratio of county land area to the total
land area of the State; 1/3 in the ratio of county
population to the total population of the State;
and 1/3 in the ratio of county mileage of all rural
public roads to total rural public mileage in the
State. Also, 3/15 of gasohol revenue
(1976 Code, §12-27-430).
12-28-2700
Department of Commerce..... $18,000,000 For highway enhancing economic
development
First $18,000,000 each year paid to Economic
Development Account economic development.
12-28-2700
State Department of
Transportation.....
Remainder Construction, maintenance and
administration of State Department
of Transportation, mass transit, and
Federal match.
  12-28-2700
 

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