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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

WEST VIRGINIA

NAME OF FUND
OR AGENCY
AMOUNT OF PROPORTION OBJECTS OF EXPENDITURE REMARKS STATE CODE
SECTION
Gasoline: 25.65 Cents - - 20.5¢ in § 11-14-3; 4.85¢ in § 11-15A-13 See remarks
Diesel: 25.65 Cents - - Same as gasoline. See remarks
LPG: 25.65 Cents - - Same as gasoline. See remarks
Gasohol: 25.65 Cents - - Same as gasoline. See remarks
      Rates shown include a 20.5 cent fixed rate and a variable rate
(4.85 cents in 1996) determined by applying a 5 percent sales
tax rate to an annually determined wholesale price (minimum 97
cents per gallon).
Internal Auditing Division,
Department of Tax and
Revenue.....
Amount required Refunds, collection and administration. All motor-fuel taxes are paid into the State
Treasury and are to be used only for the purpose
of construction, reconstruction, maintenance and
repair of highways; interest and sinking fund
payments on State bonds issued for road purposes.
Constitution:
Art. 6, Section 52
Federal Aid Highway
Matching Funds.....
5 Cents Used to match federal money available
for highway purposes.
  11-14-16
State Road Fund ..... Remainder Distributed as follows: Road fund also receives motor-vehicle revenues.
(See Table MV-106)
Constitution:
Art. 6, Section 52
Industrial Access Road
Fund.....
   0.75 percent Constructing and maintaining
industrial access roads.

At end of each fiscal year, all unused moneys in
the fund revert to State Road Fund.

17-3A-1
State Road Fund .....    Remainder Distributed as follows:   11-14B-11, 17-3-1
      9/14 Interest and redemption payments on
State highway bonds; construction and
maintenance of State expressway and
trunkline highways; administrative expenses
of the Department.
  11-14-15;
11-14A-13
      5/14 Unless necessary for bond requirements,
taxes collected shall be used for feeder
and State and local service road purposes.
  11-14-15;
11-14A-13

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