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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

TENNESSEE

NAME OF FUND OR AGENCY AMOUNT OF PROPORTION OBJECTS OF EXPENDITURE REMARKS STATE CODE
SECTION
Gasoline: 20 Cents - - - 67-3-1301
Diesel: 17 Cents - - - 67-3-1302
LPG: 14 Cents - - - 67-3-2202
Gasohol: 20 Cents - - Same as gasoline. 67-3-1301
  - -   67-3-2213
      Rates shown do not include the additional 1 cent special
privilege tax and 0.4 cent environmental assurance fee on
all petroleum products, or the local option 1 cent special
privilege tax on gasoline that local governments may levy
for local transportation funding. See Table S-106 for
distribution of the additional 1.4 cents on all petroleum
products.
67-3-1303;
67-3-1304;
67-3-2104
Department of Revenue..... Amount required
Refunds of tax.    
Highway Fund.....  3 cents (gasoline, LPG)
2 cents (diesel)
Construction, maintenance and
administration of State highways.
  67-3-2001;
67-3-2008;
67-3-2005
   Remainder Distributed as follows: 17 cents gasoline, 15 cents diesel, and 11 cents LPG.  
Wildlife Resources Fund.....    0.1074 percent
   (gasoline)
Administration of Boating Safety Act of 1965.   67-3-2001(g)
State Sinking Fund Bond
Account, State Sinking
Fund Board.....
   Amount required Interest and redemption, all State debt. Annual inspection fees on volatile substances, annual franchise
tax, and 1/2 annual motor-vehicle registration fees also pledged
against State debt.
67-3-2001
     Remainder Distributed as follows: Net of 17 cents gasoline, 14 cents diesel, and 11 cents LPG.  
        3 cents (gasoline,
      diesel, LPG)
    67-3-2001;
67-3-2005;
67-3-2008
Highway Fund.....          $3,000,000 (gasoline) For the use and benefit of certain mass transit projects.   67-3-2001
Highway Fund.....          Remainder For accelerating the resurfacing of the State highway
system and establishing a 12 year cycle of resurfacing.
Also receives certain motor-vehicle fees. (See Table MV-106)  
        3 cents (gasoline),
      1 cent (LPG)
    67-3-2001;
67-3-2008
General Fund.....          See remarks Collection and administration. Prior to and from this distribution, from all motor-fuel revenues,
1 percent of counties' and municipalities' share is subtracted
for distribution to the General Fund.
67-3-2001
Counties.....          66 2/3 percent See below.   67-3-2001;
67-3-2005;
67-3-2008
Municipalities.....          33 1/3 percent See below.   67-3-2001;
67-3-2005;
67-3-2008
        Remainder Distributed as follows: Net of 11 cents gasoline, 11 cents diesel, and 8 cents LPG.  
General Fund..... See remarks Collection and administration. Prior to and from this distribution, from gasoline and gasohol
revenue, 1 percent of counties' and municipalities' share and
2 percent of Highway Fund share are subtracted for distribution
to General Fund.
  
General Fund..... 1.62 percent (diesel, CNG)
1.58 percent (LPG)
Collection and administration.   67-3-2005;
67-3-2008
Counties..... 28.6 percent (gasoline)
24.75 percent (diesel,CNG)
28.28 percent (LPG)
Construction and maintenance of county highways.
The State Treasurer may withhold any part of funds
to pay amounts owed by a county for State Old Age
Assistance Fund, auditing fees, Central State Hospital
dues, etc. Mass transit limited to 22.22 percent. Debt
service limited to 50 percent.
Department of Highways may administer fund and make
expenditures at option of county. County trustee receives
1 percent for expenses if funds are administered by county.
1/2 of fund is distributed equally among the counties, 1/4
according to area and 1/4 according to population.
67-3-2001;
67-3-2005;
67-3-2008
Municipalities..... 14.3 percent (gasoline)
12.38 percent (diesel,CNG)
14.14 percent (LPG)
Construction, improvement, maintenance, administration
and debt service. Mass transit limited to 22.22 percent.
Distributed among municipalities on basis of population. 67-3-2001;
67-3-2005;
67-3-2008
Highway Fund..... 57.1 percent (gasoline)
61.25 percent (diesel,CNG)
56.0 percent (LPG)
Construction, maintenance and administration of State
highways; and the utility relocation program.
This fund receives the State's share of net 1 cent special
petroleum tax revenues, and a portion of certain motor-vehicle
revenues. (See Table MV-106)
67-3-2001;
67-3-2005;
67-3-2008

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