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|BASED ON INFORMATION OBTAINED FROM STATE
AUTHORITIES AND ON THE LAWS OF THE STATE
STATUS AS OF JANUARY 1, 2001
|NAME OF FUND
|AMOUNT OF PROPORTION||OBJECTS OF EXPENDITURE||REMARKS||STATE CODE
|Gasoline: 23 Cents||-||-||-||82.36.025|
|Diesel: 23 Cents||-||-||-||82.38.030|
|LPG: None||-||-||Users pay annual fee in lieu of fuel tax.||82.38.075|
|Gasohol: 23 Cents||-||-||-||82.36.025|
|Motor Vehicle Fund.....||All||Note: Although the Motor Vehicle Fund receives both motor-fuel
and motor-vehicle revenues, the allocations are not commingled.
See Table MV-106 for disposition of the motor-vehicle revenue share.
|Department of Licensing.....||Amount required||Refund of tax claimed for nonhighway use.||82.36.280;
|State Treasurer, State
Auditor, and Department
|Appropriation||Collection and administration of the tax.||46.68.090|
|State General Fund, Marine
Fuel Tax Refund Account.....
|1.139 percent||Pay refunds claimed and marine study costs. From each
marine refund claim there shall be deducted 1 cent per
gallon for deposit in the "Coastal Protection Fund" for the
purpose of administering oil spillage control laws.
Remaining unrefunded amount is transferred to fund
the acquisition of marine facilities
|Subsequent amounts to be determined by study, the results of
which shall be reviewed at least once every four years and revision
made when required. Refund applies to motor vehicle fuel (gasoline) only.
Vehicle (ORV) Accounts.....
|1.0 percent||Expended for off-road vehicle trail and area related
purposes plus administrative and coordinative expenditures
of the Interagency Committee for Outdoor Recreation
|Department of Licensing may retain up to 18 percent for administration.
Twenty percent to Department of Natural Resources for ORV user
education and information. Remainder reverts to IAC.
|Snowmobile Account.....||Amount required.||Expended for snowmobile facilities.||Receives fuel used in snowmobiles estimated as 135 gallons times
number of registered snowmobiles (46.10.170). Distribution amount is
3 percent to the Department of Licensing to cover administrative costs;
97 percent to the snowmobile account to be distributed by the Parks
and Recreation Commission for acquisition, development, operation
and maintenance of snowmobile facilities.
|Aeronautics Account.....||0.028 percent and
||For airport construction, modernization and administration.
|6.5 cent aviation fuel tax||Also refunds for fuels sold to exempt aircraft (primarily
|Net Revenues||Distributed as follows:|
|State Highway Program.....||44.3870 percent||Subject to legislative appropriation for highway purposes of
the State including: construction, maintenance and
administration of all State highways, including city streets
forming a part of the State system through cities; operation
and maintenance of movable-span bridges on the State
system within incorporated cities; traffic control; limited
operation of ferries and debt service on bonds sold for
these purposes. Construction and improvement
of State highways in urban areas and payment of
principal and interest on highway bonds. Payment of
interest and redemption of Motor Vehicle Fund
tax revenue bonds.
|Also receives certain motor-vehicle revenues. (See Table MV-106)
minimum of 0.3 percent shall be spent on the planning
accommodation-establishment and maintenance of trail facilities
along existing highways for pedestrians, equestrians and bicyclists,
such trails declared to be for highway, road and street purposes.
|State Highway Program,
Special Category C.....
|3.2609 percent||Provides bond financing for high cost projects.||46.68.090|
|Urban Arterial Trust Account.....||7.5597 percent||Arterial Improvement Program:
Funds programs to improve mobility and safety. Cities or
counties within urban areas, and cities with population of
5,000 or greater.
Small City Program:
City or town with population less than 5,000. Preserve
and improve roadway system.
Pedestrian Safety and Mobility Program:
Funds to enhance and promote pedestrian mobility and
City Hardship Assistance Program:
Funding to offset extraordinary costs associated with
transfer of state highways to cities with population less
than 20,000. Projects selected based on structural
condition and accident experience.
|5.6739 percent||Funding for cities with a population greater than 5,000,
urban counties, and Transportation Benefit Districts.
Projects address congestion caused by economic
development or fast growth.
|Counties.....||19.2287 percent||State aid for county roads. Construction and maintenance
of county roads including bridges and ferries; cooperation
with Federal or State governments; interest and redemption
of county road bonds; limited operation of ferries.
Allotments to Franklin and Grant Counties subject to
deductions; amount deducted remains in Motor Vehicle
Fund for State highway purposes; also debt service on
Columbia River Basin Bonds. Same remark as for cities
and towns (trails) except the requirement to spend the
minimum amount (0.42 percent) is made inapplicable to
counties to which the 0.42 percent allotted is equal to or
less than $3,000 in any year.
|Allotted and paid monthly to individual counties according to
formula specified by law; all of tax from San Juan County and
50 percent of tax from Island County refunded to respective county.
The remainder distributed among the 39 counties: factors of 30 percent
each based on population, road costs and money needs; State may set
aside any portion of these funds required to match Federal-aid and other
county road projects when work is performed by the State. Prior to final
distribution, a maximum of $1,000,000 per biennium is paid to Pierce,
Whatcom, and Skagit counties for ferry operations. 1.5 percent is
deducted to fund State DOT supervision on county roads, and 0.33
percent is deducted to fund counties' share of costs of highway
jurisdiction and related studies.
|Cities.....||10.6961 percent||State aid for city streets. Construction and maintenance of
streets including bridges and ferries; interest and
redemption of general obligation city street bonds.
Not lessthan 0.42 percent shall be spent on the planning,
accommodation, establishment and maintenance of trail
facilities along existing highways for pedestrians, equestrians
and bicyclists, such trails declared to be for highway,
road and street purposes. 31.86 percent of the distribution
is restricted for construction improvement, chip sealing,
seal-coating, and repair for arterial highways and city streets.
Allotted and paid monthly to incorporated cities and towns on basis
|Puget Sound Ferry
|2.3283 percent||To be used for the operation and maintenance of the ferry
system and to supplement ferry revenues, subject to
legislative appropriation. Any sums accruing in excess of
appropriation shall be available to the Transportation
Commission for State highway purposes.
|Puget Sound Ferry Capital
|2.3726 percent||Principal and interest on ferry system and Hood Canal
Bridge revenue bonds issued by Washington Transportation
Commission. Remainder for construction of ferries and
|Rural Arterial Trust
|2.5363 percent||Construction and improvement of county major and minor
collectors in rural areas, construction of replacement
bridges on access roads in rural areas, and for
administration of the program.
|State is divided into five regions and funds available are allocated:
one-third in ratio of region's rural area to State rural area total and
two-thirds in ratio of region's county major and minor collectors'
mileage to State rural area major and minor collectors' mileage.
|County Arterial Preservation
|1.9565 percent||For improvements to sustain structural safety and
operational integrity of county arterials.
|Funds are distributed by County Road Administration Board
based on number of paved arterial lane miles in unincorporated
areas of counties.
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