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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: 24.5 Cents | - | - | - | 59-13-201; 59-13-102 |
| Diesel: 24.5 Cents | - | - | - | 59-13-301 |
| LPG: 24.5 Cents | - | - | - | 59-13-201 |
| Gasohol: 24.5 Cents | - | - | - | 59-13-201 |
| For "clean fuels", a reduced rate of 3/19 of the base
rate is imposed, rounded up to the nearest penny. |
59-13-102 | |||
| Transportation Fund..... | All | Distributed as follows: | This fund receives both motor-fuel and motor-vehicle revenues. (See Table MV-106.) Distributions subject to legislative appropriations. Unexpended end of year balances of allotments and appropriations revert to Transportation Fund for redistribution to the Department of Transportation in the next year. |
59-13-201(5)(a); 59-13-301(7)(a) |
| Division of Finance..... | Amount required | Refunds. | Nonhighway agricultural use refunds are claimed as refundable credits on State income tax returns or corporate franchise tax returns. After approval by the Tax Commission, refunds are paid by the Division of Finance out of the Transportation Fund |
59-13-202 |
| Tax Commission..... | Appropriation | Administration and collection of motor-fuel taxes. | The amount appropriated to the State Tax Commission, the State Highway Patrol, the Division of Finance, and other state agencies outside the Department of Transportation may not exceed a combined total of $10,600,000. |
59-13-201(5)(b); 59-13-301(7)(a); 63-49-19 (1) |
| Restricted Revenue Account..... |
Amount equivalent to use in motor-boats. |
Construction, improvement, operation and maintenance of State-owned boating facilities; and Division of Parks and Recreation costs for administering and enforcing State Boating Act. |
The State Tax Commission determines the amount of motor fuel tax revenue received from motorboats registered under the State Boating Act. |
59-13-201(6) |
| Off-Highway Vehicle Account..... |
See remarks | Construction, improvement, operation and maintenance of off-highway vehicle facilities; administrative costs and education of off-highway vehicle users. |
Receives the lesser of 0.5 percent of motor-fuel receipts or $600,000. Distribution expires July 1, 2010. Also receives off-highway vehicle registration fees. (See Table MV-106.) |
59-13-201(8); 41-22-19 |
| Department of Public Safety, Driver's License Division..... |
Appropriation | Law enforcement. | Refer to remarks above in Tax Commission Appropriation. | |
| Department of Finance..... | Appropriation | Administration of Transportation Fund and related accounts. |
Refer to remarks above in Tax Commission Appropriation. | |
| Travel Development..... | Appropriation | Tourism. | Refer to remarks above in Tax Commission Appropriation. | |
| Remainder | Distributed as follows: | |||
| Class B &C Roads Fund, State Transportation Commission..... |
25 percent | Maintenance and improvement of designated roads maintained by cities and counties. |
Fund apportioned among counties, cities and towns as follows: 50 percent - based on mileage. 50 percent - based on population. |
27-12-127; 27-12-129 |
| Highway Rehabilitation Restricted Account, Department of Transportation..... |
2/11 of Fuel Tax Revenues |
Highway rehabilitation. | 27-12-128 | |
| Department of Transportation..... |
Remainder | Construction, maintenance and administration of State highways. |
59-13-201; 59-13-301 |
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