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Highway Taxes and Fees - 1998

How they are Collected and Distributed 

 

Office of Highway Policy Information
Federal Highway Administration

NOTE: This publication is updated every two years. For the latest on motor fuel useage and taxation, see the "Monthly Motor Fuel Reported by States"

 Introduction

 State Taxation of Gasoline

 State Taxation of Special Fuels

 State Gasoline Tax Loss and Expense Allowances

 Motor-Fuel Tax Provisions on Interstate Motor Carriers

 Exemption and Refund Provisions of State Gasoline Taxation

 Provisions Governing the Disposition of State Motor-Fuel Tax Receipts

 State Licenses and Fees Imposed on Wholesale Distributors of Motor Fuel

 State Licenses and Fees Imposed on Retail Dealers of Motor Fuel

 State Licenses and Fees Imposed on Users of Motor Fuel

 State Liquid-Fuels Inspection Fees

 Tax Rates on Motor Fuel

 Summary of State Motor-Vehicle Registration Fee Schedules

 Provisions Governing the Disposition of State Motor-Vehicle and Motor-Carrier Receipts

 Provisions Governing the Allocation for Highway Purposes of Certain State Taxes, Fees, & Appropriations

 Federal Highway-User Fees

 Provisions Governing the Allocation of Federal Funds for Highway Purposes


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United States Department of Transportation - Federal Highway Administration