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Highway Taxes and Fees 2008

Provisions Governing The Disposition Of State Motor-fuel Tax Receipts

Based on information obtained from state authorities and on the law of the states

Table MF-106

Status as of January 1, 2008

NAME OF FUND OR AGENCY AMOUNT OR PROPORTION OBJECTS OF EXPENDITURE REMARKS STATE CODE SECTION
ALABAMA
   Rates shown composed of the following parts: 
Gasoline: 18 Cents7¢ and 5¢ in §40-17-31; 4¢ in §40-17-220; 2¢ in §8-17-87See remarks
Diesel: 19 Cents13¢ in §40-17-2; 4¢ in §40-17-220; 2¢ in §8-17-87See remarks
LPG: 17 Cents13¢ in §40-17-2; 4¢ in §40-17-220; In-State vehicles must pay annual flat fee in lieu of excise tax.40-17-165
Gasohol: 18 CentsSame as gasoline.See remarks
   Rates shown for gasoline, diesel and gasohol include 2 cents per gallon inspection fee.  
 2 cents (gasoline/diesel) This represents the inspection fee. 
Department of Agriculture and Industries.....Amount requiredRefunds of inspection fee. 8-17-91
Agricultural Fund.....5% of Total CollectionsCollection and administration of inspection fee. An amount equal to 5 percent or no less than $175,000, whichever is greater, of the proceeds received each month 8-17-91
 Net RevenueDistributed as follows:  
Counties.....13.87 percentConstruction, reconstruction, resurfacing, restoration, and rehabilitation.Distributed equally among the counties.8-17-91
State Public Road and Bridge Fund.....$4,907,772For use in matching federal-aid discretionary funds.Monthly payments of $408,981.8-17-91
Municipalities.....2.76 percentPlanning, construction, maintenance and debt service.Distributed as follows: 45.45 percent distributed equally and 54.55 percent based on population.8-17-91
Public Road and Bridge Fund.....Remainder See authorized distribution below.  
 16 cents (gasoline), 17 cents (diesel/LPG)   
Department of Revenue..... Amount required Refunds of motor-fuel tax.Only 11 cents per gallon of gasoline is refunded for agricultural use.40-17-102
Department of Revenue.....Appropriation Collection and administration of tax. 40-17-13
State Department of Aeronautics...Tax on aviation usePromotion of aviation. 40-17-31
Department of Conservation...0.35 percent (gasoline)To improve boating and boating facilities, seafood and salt water sports fishing.Sixty percent to the State Water Safety Fund of the Water Safety Division and 40 percent to the Seafood Fund of the Seafood Division. Does not apply to aviation fuel.40-17-31
 Net revenueDistributed as follows:  
 13 cents (gasoline) Composed of the 7 cent tax, 2 cents of the 5 cent tax, and the 4 cent tax. Also receives taxes on lubricating oil. (See Table S-106). (See State code §40-17-72; §40-17-74.1; §40-17-223; and §40-17-162).See remarks
Counties and Municipalities.....55 percent Resurfacing, restoration, rehabilitation of roads, bridges and streets.Allocation to counties of 45.45 percent distributed equally among 67 counties and 54.55 percent distributed based on population. Of each county's allocation, 10 percent distributed to municipalities based on municipal population ratio.40-17-72; 40-17-223
State Public Road and Bridge Fund..... 45 percent See authorized distribution below.(See State code §40-17-72; §40-17-223)See remarks
State Public Road and Bridge Fund..... 3 cents (gasoline), 17 cents (diesel), 17 cents (LPG)Distributed as follows: Also receives motor-fuel distributors license filing fee (§40-12-193), annual LPG permit fees (§40-17-162), and 75 percent of fines relating to motor-fuel tax laws (§40-12-202). (See State code §40-17-13; §40-17-72; §40-17-74.1; §40-17-222; §40-17-223).See remarks
Highway Sinking Fund.....9/21Debt service of bonds issued by Alabama Highway Finance Corporation. 40-17-72
Highway Sinking Fund.....Amount RequiredDebt service of bonds issued by Alabama Highway Finance Corporation.To be used only to the extent that motor-vehicle license taxes and registration fees are insufficient to cover debt service on all bonds. 40-17-72
Counties.....Amount Required Amount needed to bring each county up to the base annual county distribution ($550,000 per county) if not achieved under the 55 percent distribution above. 40-17-72
Department of Conservation and Natural Resources....$500,000Construction, maintenance, and repair of public roads in the park system. 40-17-74.1
State Department of Transportation.....RemainderAdministration, construction and maintenance of State highways. 40-17-72
ALASKA
Gasoline: 8 Cents43.40.010
Diesel: 8 Cents43.40.010
LPG: None
Gasohol: 8 Cents
   Tax levied on aviation gasoline, 4.7 cents per gallon; other aviation fuels, 3.2 cents per gallon; and watercraft use, 5 cents per gallon. 
State General Fund..... AllDistributed as follows: Net proceeds of motor-fuel taxation are deposited in related special accounts maintained in the general fund. Legislature appropriates funds from these accounts for specific activities.43.40.010
Aviation Fuel Tax Account.....Tax on aviation fuelAviation facilities. 60 percent of tax collected at municipally-owned or operated airports which is refunded to that municipality.43.40.010(e)
Water Fuel Tax Account.....Tax on watercraft fuelWater and harbor facilities. 43.40.010(f)
Nonpublic Highway Use Account.....Tax on snow vehiclesTrail staking and shelter construction and maintenance. Receives proceeds from tax on motor fuel used in snow vehicles. Expenditures are made by Department of Transportation and Public Facilities.43.40.010(j)
General Fund, Special Highway Fuel Tax Account.....RemainderDistributed as follows:   
 Amount requiredPayment of valid motor-fuel tax refund claims.Only 6 cents per gallon of the 8 cents tax are refunded for nonhighway use.43.40.010(h)
 AppropriationHighway and ferry construction, maintenance, administration and other highway-related activities.Legislative appropriation for Department of Transportation and Public Facilities expenditures.43.40.010(g)
ARIZONA
Gasoline: 18 Cents28-5606
Diesel: 26 Cents28-5606
LPG: 18 Cents28-5606
Gasohol: 18 Cents28-5606
   Included in diesel is an additional 9 cent per gallon use fuel tax on motor carriers. (§28-5708) 
Motor Vehicle Division.....Amount required Refunds of tax. 28-6538
State Aviation Fund.....Unclaimed refundsPromotion of aviation. Tax (5 cents a gallon) on fuel used for aviation purposes is eligible for refund if claimed within specified time limit of 12 months.28-5611
Lake Improvement Fund.....Determined by formulaImprovement of water recreational facilities, including administrative costs of DOT (1 percent).The formula is based on a watercraft fuel use survey that is made every three years.28-5616
Off-Highway Vehicle Recreation Fund......55 percentInformational and educational program on off-highway vehicle recreation, law enforcement, and facility development. 28-5617
Highway-User Revenue Fund.....Net revenue Distributed as follows: This is a common fund receiving motor-fuel, motor-vehicle, motor-carrier, motor-vehicle license and other revenues. (See Tables MV-106 and S-106) Expenditures are made from combined revenues. 28-6538
Economic Strength Project Fund.....$1,000,000Construction and maintenance of economic strength highway projects.Used for highway projects that provide economic benefits to the State or to local jurisdictions.28-6534
Arizona Highway Patrol Fund.....$10,000,000Highway Patrol expenses.Appropriations of $10,000,000 after July 1, 1999. 28-6537
 RemainderDistributed as follows: 28-6538
State Highway Fund..... 50.5 percentDistributed as follows: 28-6538
 Minimum of 12.6 percentDistributed as follows: 28-6538
Counties (1.2 million population or more).....75 percentFor design, right-of-way purchase or construction of controlled access highways, arterial streets that are included in the regional transportation plan of the county and the state highway system. Distributed to each county based on population.28-6538
Counties (400,000 to 1.2 million population).....25 percentFor design, right-of-way purchase or construction of controlled access highways, arterial streets that are included in the regional transportation plan of the county and the state highway system.Distributed to each county based on population.28-6538
State Highway Fund..... maximum of $5,000,000Acquisition, construction or improvement of entry roads into State parks or roads in State parks. 28-6538
State Highway Fund..... RemainderSupport of Motor Vehicle Division, including collection and administration of motor-fuel, motor-vehicle, and motor-carrier taxes; administration of DOT; construction and maintenance of State highways; debt service, and Arizona Highways magazine.At least 15 percent of funds must be expended on controlled access highways located in counties of 400,000 or more population. Arizona Highways magazine fund is legislatively limited to a maximum appropriation of $500,000 annually.28-6538
Counties.....19 percent Construction, improvement, maintenance of county highways or bridges; interest and redemption of county highway bonds.Distributed to each county by the ratio of total sales of motor fuel within the county to total statewide sales.28-6538
Incorporated Cities and Towns.....27.5 percent Improvement, construction, and maintenance of municipal streets and highways; associated administrative expenses; retirement of future issues of bonds for such purposes.Distributed 1/2 on the basis that the population of each city bears to the population of all cities within the State, and 1/2 distributed first on the basis of the county of origin of sales of motor fuel.28-6538
   It is further apportioned among the several cities and towns within the county on the proportion of population of each city or town to the total of all cities and towns in the county. 
Cities (over 300,000 population)3 percentConstruction and right-of-way of streets.Distributed to each city based on population.28-6538
ARKANSAS
  Rates shown are composed of the following parts: 
Gasoline: 21.5 Cents8.5¢ in§26-55-205(a); 1¢ in§26-55-205(b); 4¢ in§26-55-1002; 5¢ in§26-55-1201; 2¢ in§26-55-1006See Remarks
Diesel: 22.5 Cents9.5¢ in§26-56-201(a)(1), 1¢ in(a)(2), 4¢ in(d); 2¢ in26-56-502; 2¢ in§26-56-601; 4¢ in§26-56-201(e)See Remarks
LPG: 16.5 Cents7.5¢ in§26-56-301; 4¢ in§26-56-502; 5¢ in§26-56-601See Remarks
Gasohol: 21.5 CentsSame as gasoline.See Remarks
Petroleum Storage Tank Fund0.3 cent (gasoline/diesel)Clean-up of tank spills.Petroleum Environmental Assurance Fee: This fee continues until the balance in the Petroleum Storage Tank Trust Fund reaches $15,000,000. The fee is then adjusted quarterly, whenever the Trust Fund falls below $12,000,000 or exceeds $15,000,000.8-7-906
State Apportionment Fund.....20.5 cents gas, 22.5 cents diesel, and 16.5 cents LPGDistributed as follows: This is a common fund receiving motor-fuel and motor-vehicle revenues and distribution is made from combined revenues. (See Table MV-106)27-70-203
Constitutional and Fiscal Agencies Fund .....3 percentCost of general State government, including the cost of collection and administration of motor-fuel taxes.Three percent of gross collection is deducted each month prior to distribution.27-70-206
Interstate Motor Fuel Tax Refund Fund.....Amount requiredPaying refunds for overpayment of motor-fuel taxes and special motor- fuel taxes by interstate users.The amount of refund is determined quarterly by the Director of the Department of Finance and Administration.26-56-215
Gasoline Tax Refund Fund.....Amount requiredNone - no current gas tax refunds for agriculture useCertified by Commissioner of Revenues. Not to exceed $2,500,000 during any fiscal year.27-70-206
 1 centDistributed as follows:Additional 1 cent tax on gasoline, gasohol and diesel.27-70-103
State-Aid Road Fund (Counties)..... $13,000,000 Construction, reconstruction, and improvement of roads on the State-aid road system (County).Distributed among the 75 counties as follows: 25 percent on area, 25 percent on rural population, and 50 percent equally. Must be matched by 10 percent of county funds.27-72-305
State Highway Special Construction Account.....RemainderConstruction of roads and highways on the State highway system. 27-70-103
 RemainderDistributed as follows:  
County-Aid Fund..... 15 percentConstruction, maintenance and administration of county roads.Distributed monthly among the 75 counties as follows: 31 percent on area, 17.5 percent on motor-vehicle licenses fees, 17.5 percent on total population, 13.5 percent on rural population and 20.5 percent equally 27-70-206
   No county may use more than 20 percent of revenues for public transportation 
Municipal-Aid Fund..... 15 percentConstruction, maintenance and administration of municipal streets.Distributed monthly among municipalities on population basis as per latest Federal census. Cities with population greater than 50,000 may use no more than 10 percent of revenues for public transportation. Cities with population less than or equal to 50,000 may use no more than 20 percent of revenues for public transportation. 27-70-206
State Highway and Transportation Department Fund.....70 percent Construction, maintenance and administration of State highways. 27-70-206
CALIFORNIA
Gasoline: 18 CentsRev. & Tax. 7360
Diesel: 18 CentsRev. & Tax. 60050
LPG: 6 CentsIn-State vehicles using LPG or CNG may pay a flat fee in lieu of fuel use tax. (Rev & Tax 8651.7)Rev. & Tax. 8651.5
Gasohol: 18 Cents  For liquid natural gas, tax rate is 6 cents per gallon.Rev. & Tax. 8651.6
Transportation Tax fund.....All Distributed as follows: Rev. & Tax. 8351
    Rev. & Tax. 8352
Motor-Vehicle Fuel Account.....Amount required Refunds, collection and administrative expenses of the State Board of Equalization and the State Controller's Office. Rev. & Tax. 8352.1
Aeronautics Account.....Amount required Refunds, pro rata share of Controller and the Board, administrative expenses of Division of Aeronautics; remainder distributed to public entities operating public-use airports.No refund of any tax on motor vehicle fuel used in propelling an aircraft within the state.Rev. & Tax. 8352.3
Harbors and Watercraft Revolving Fund.....Amount required Administration, marine safety and education programs, and boating facility development. Represents deposits in the Motor-Vehicle Fuel Account attributable to taxes on fuel used or usable to propel vessels. Annual amount estimated from the number of registered boats per specified formula.Rev. & Tax. 8352.4
Department of Food and Agriculture Fund.....Amount required$500,000 for State administrative costs, $1,000,000 for emergency detection, eradication, or research of agricultural plant or animal pests or diseases, each fiscal year. Represents that portion in the Motor-Vehicle Fuel Account attributable to agricultural off-highway use of motor-vehicle fuel less actual refunds.Rev. & Tax. 8352.5;
    Food & Agr. 224
  Balance paid to the counties as partial reimbursement for county expenses for carrying out agricultural programs authorized by the Agricultural Code that are supervised by the Department of Agriculture.  
Off-Highway Vehicle Trust Funds.....Amount required For recreation or the pursuit of recreation for off-highway vehicle use.The estimated amount of money credited to the Motor-Vehicle Fuel Account that is attributable to taxes imposed on motor-vehicle fuel used in the off-highway operation of off-highway vehicles while engaged in off-highway recreational use.Rev. & Tax. 8352.6
    Allocated to the Division of Off Highway Motor Vehicle Recreation of the Department of Parks and Recreation. 
Conservation and Enforcement Services Account.....Amount required For conservation activities to prevent or reduce soil, wildlife and habitat loss, and for enforcement activities including peace officers, physical barriers and other traffic control measures.The estimated amount of money credited to the Motor-Vehicle Fuel Account that is attributable to taxes imposed on motor-vehicle fuel used in motor vehicles reguired to be registered as off-highway vehicles but were not registered. Rev. & Tax. 8352.8
   Allocated to the Division of Of Highway Motor Vehicle Recreation of the Department of Parks and Recreation. 
Highway -Users Tax Account.....Remainder of Motor-Vehicle Fuel AccountDistributed as follows:Fuel tax revenue may be used for exclusive mass transit guideways as well as for public streets and highways if a majority of the county population approves by vote. Such guideways can be within the jurisdiction of the voters of a county or counties, or specified area of a county or counties. The legislature may authorize the revenues approved for allocation or expenditure to be pledged or used for the payment of principal and interest on voter approved bonds issued for exclusive mass transit guideways. A maximum of 25 percent of the annual allocations of the fuel tax revenue by a city, county, transit district or State may be used for mass transit guideway purposes. However, if the funds are insufficient to obtain necessary Federal financial participation, the percentage may be increased to whatever is necessary to maximize Federal financial participation. A maximum of 25 percent of annual allocations to cities and counties may be used for principal and interest payments on bonds issued for street construction.Rev. & Tax. 8353; Rev. & Tax. 2107.4; 9303
Counties.....2.035 cents (gas), 1.80 cents (diesel), 1.80 cents (LPG/CNG)Work on county roads. Apportioned to counties as follows: (a) Each county shall receive $1,667 monthly for engineering and administration. (b) A sum equal to the total of all reimbursable snow removal costs filed with the State, not to exceed $5,500,000 in 12 monthly installments. and storm damage. (d) 75 percent of funds payable to be apportioned monthly and based on the number of fee-paid and exempt vehicles in county as compared to State. (e) Remaining funds payable are to be apportioned monthly on basis of county maintained road miles times $60 minus the distribution from (d). (f) The balance to be distributed among the counties based on the number of fee-paid and exempt vehicles in county as compared to the State.Street & Hwy.
 1.04 cents (gas) Distributed as follows:   
Bicycle Transportation Accounty.....$600,000 per monthProjects that serve the functional needs of commuting bicyclists by separating bicycle traffic from motor-vehicle traffic.Commencing July 1, 2001.Street & Hwy. 2106(b)
Cities and Counties.....RemainderWork on city streets and county roads. Each city receives $400 per month, and each county receives $800 per month. The balance is distributed as follows: (a) A base sum is computed for each county based on the number of fee-paid and exempt vehicles in county as compared to the State. (b) The county's share of the base sum is computed by applying to the base sum the percentage of the assessed valuation of taxable tangible property outside the incorporated cities of the county to the total assessed valuation of taxable tangible property within the county limits. (c) The balance of the base sum is distributed to cities based on each city's population as compared to the total population of all cities in the county.Street & Hwy. 2106(a)
Cities.....1.315 cents (gas), 2.59 cents (LPG/CNG), 1.80 cents (diesel)Snow removal and work on city streets.Apportioned as follows: (a) Annual allocation to each city which had snow removal expenses in excess of $5,000, an amount equal to 1/2 the expenditures above $5,000.Street & Hwy. 2107
 9 centsDistributed as follows:   
Counties.....11.5 percentWork on county roads. A sum equal to the net revenue derived from a tax of 11.5 percent of the per gallon tax in excess of 9 cents per gallon under the Motor-Vehicle Fuel Tax Law and the Use Fuel Tax Law is apportioned to each county by applying to the total computed amount to apportion a factor computed as follows: (a) $1,000,000 in proportion to each county's motor-vehicle fuel tax receipts for the previous fiscal year. (b) $750,000 based on the number of fee-paid and exempt vehicles in county as compared to State. (c) $250,000 based on the number of miles of maintained county roads in county as compared to state. (d) Determine the factor for each county which is the higher amount calculated in (a) or the sum of (b) and (c) above divided by the sum of the higher amounts for all counties. Street & Hwy.
    2105
Cities .....11.5 percentWork on city streets.A sum equal to the net revenue derived from a tax of 11.5 percent of the per gallon tax in excess of 9 cents per gallon under the Motor-Vehicle Fuel Tax Law and the Use Fuel Tax Law is apportioned to cities based on each city's population as compared to the total population of all cities in the State.Street & Hwy. 2105
State Highway Account.....77 percentSee State Highway Account below.  
 RemainderDistributed as follows:   
Cities.....Appropriation Schedule Engineering and administrative costs on city streets.Annual apportionment to cities in amounts ranging from $1,000 to $20,000 depending upon costs and administration, except any city under 10,000 population may expend the money on construction or right-of-way on its street system.Street & Hwy. 2107.5
State Parks and Cities Recreation Fund..... Appropriation Construction, improvement, maintenance and repair of highways, roads and parking areas in the State Park System.Appropriation by legislature not to exceed $3,400,000. For expenditure by Department of Parks and Recreation.Street & Hwy. 2107.7
State Highway Account.....Remainder Distributed as follows: The State Highway Account also receives net motor-vehicle revenues and a portion of the sales tax on motor fuel. (See Tables MV-106 and S-106).Street & Hwy. 182
Environmental Enhancement and Mitigation Program Fund.....$10,000,000Environmental enhancement and mitigation projects directly or indirectly related to the environmental impact of modifying existing transportation facilities or for the design or construction, or expansion of new transportation facilities.Annual allocation until the year 2001. Local, State, and Federal agencies and nonprofit entities may receive grants.Street & Hwy. 164.56
Seismic Safety Retrofit Account.....AppropriationTo assess statewide seismic retrofit needs on publicly owned bridges, for research and development of solutions to structural seismic deficiencies, and for remedial projects. Street & Hwy. 179.1; 179.8
Counties.....See remarksTo match Federal funds.Appropriation equal to 50 percent of amount each county received of Regional Surface Transportation Program funds. Appropriation not to exceed $100,000 per county. Street & Hwy. 182.9
Toll Bridge Seismic Retrofit Account.....AppropriationFor seismic retrofit or replacement of bridges.At least $750,000,000 from the State Highway Account toward the total State contribution of $875,000,000. Street & Hwy.188.5; 188.10
State Highway Account.....Remainder Acquisition of rights-of-way for, and the construction, reconstruction, improvement, and maintenance of State highways and streets, freeway service patrols, transfers for mass transportation guideway projects, and administrative costs.Annually, transfer to the State Highway Account a pro rata amount of $5,000,000 less the sum available from Federal subventions for grade separation projects in the preceding fiscal year in excess of $3,000,000. The prorating is based on the ratio that grade separation allocations to cities and counties to the total allocation in the preceding fiscal year. The pro rata amount applicable to counties is deducted from the net revenue derived from 2.035 cents per gallon tax available for allocation to counties. The prorated amount applicable to cities is deducted from the net revenue derived from 1.315 cents per gallon tax available for allocation to cities. State highway monies for construction are to be allocated 40 percent to 45 northern counties and 60 percent to 13 southern counties. Street & Hwy. 182; 185.5; 188; 191; 2108; 2561.5
COLORADO
Gasoline: 22 Cents39-27-102
Diesel: 20.5 Cents39-27-102
LPG: 20.5 Cents39-27-102 & 102.5
Gasohol: 22 Cents39-27-102
Underground Storage Tank Fund....See remarks Environmental response surcharge of $100 per tank truckload of motor fuel shipped into the State.8-20-206.5
State Treasurer..... Amount required Refund of motor-fuel tax. Refund made by State Treasurer on voucher certified by the Department of Revenue.39-27-103
Highway Users Tax Fund.....Net revenuesDistributed as follows: This is a common fund receiving motor-fuel, motor-vehicle and motor-carrier revenues. Distribution is made from combined revenues. (See Table MV-106 ) This fund also receives fines and penalties for traffic offenses.43-4-203
Highway Users Tax Fund.....AppropriationCollection and administration of motor-fuel tax and motor-vehicle fees. Legislature appropriates from Highway-Users Tax Fund the amounts required for administration of motor-fuel tax laws.39-27-112(2)(b); 39-27-215(2)
Highway Crossing Protection Fund..... $240,000Highway grade crossing protection. $20,000 transferred per month. Under direction of Public Utilities Commission.43-4-201(3)
Office of Transportation Safety...Appropriation  43-4-201(3)
Transportation Development Division....Appropriation  43-4-201(3)
Department of Labor and Employment.....AppropriationOil inspection costs. 43-4-201(3)
Administration.....AppropriationTelecommunications support. 43-4-201(3)
Department of Corrections.....AppropriationCosts of license plate production. 43-4-201(3)
Department of Revenue...AppropriationHighway-related programs. 43-4-201(3)
Department of Public Safety....AppropriationHighway-related programs. 43-4-201(3)
Department of Personnel.....AppropriationAdministrative costs. 43-4-201(3)
Department of Local Affairs....AppropriationProvision of disaster emergency services related to the transportation of hazardous materials.  43-4-201(3)
State Patrol.....AppropriationState police expense. Legislature appropriates from Highway-Users Tax Fund the amounts required for operation of State patrol, port of entry administration and other administrative and safety functions. 24-33.5-220
Port of Entry Authority.....AppropriationOperation of border inspection stations. 42-8-10
 4 cents (gasoline)   
State Highway Fund..... 60 percentNew construction, safety improvements, maintenance and capacity improvements on highways. 43-4-205(6)(b)(I)
Counties.....22 percentNew construction, safety improvements, maintenance and capacity improvements on highways.See below for allocation method.43-4-205(6)(b)(II)
Cities and Incorporated Towns..... 18 percentNew construction, safety improvements, maintenance and capacity improvements on highways.See below for allocation method.43-4-205(6)(b)(III)
 11 cents (gasoline) 13.5 cents (diesel/LPG)Distributed as follows:  
State Highway Bridge Repair Account.....16 percentBridge repair and replacement. Expires June 30, 1997. Funds are allocated to State, counties and cities based on needs criteria of Federal Bridge Inventory Program. Program requires a local match of at least 20 percent. By July 1, 1997, the State general assembly was to determine the need for this account and if the fund was to be continued. If not continued, the balance of revenues is to be distributed as part of the remainder immediately below. (See §43-4-205(6)(b))43-4-205(6)(a)
 Remainder May include the balance of remaining funds from the State Highway Bridge Repair Account. (See above remarks.) 
State Highway Fund..... 60 percentNew construction, safety improvements, maintenance and capacity improvements on highways. 43-4-205(6)(b)(I)
Counties.....22 percentNew construction, safety improvements, maintenance andSee below for allocation method.43-4-205(6)(b)(II)
  capacity improvements on highways.  
Cities and Incorporated Towns..... 18 percentNew construction, safety improvements, maintenance and capacity improvements on highways.See below for allocation method. 
 RemainderDistributed as follows:  
State Highway Fund..... 65 percentAdministration, equipment purchases, construction, reconstruction, repairs, improvement, planning, supervision, and maintenance.Includes roads and highways in park recreation areas with allocation to Division of Parks and Recreation. Expenditures through contract with Colorado Department of Transportation.43-4-205(5)(a); 43-4-206; 33-10-111
Counties.....26 percentConstruction, maintenance and administration of the county highway system. Funds may also be used on State highways.The first $69,000,000 is allocated so that each county receives the same allocation that it received for fiscal year 1987-1988. The next $17,000,000 is distributed by a set formula. All remaining receipts are allocated to counties as follows: 15 percent in proportion to the rural motor-vehicle registrations in each county; 15 percent in proportion to the total motor-vehicle registrations in each county; 60 percent in proportion to the adjusted mileage of open, used and maintained rural roads in each county, exclusive of State highways; and 10 percent in proportion to the square feet of bridge deck for bridges greater than 20 feet in length in each county.43-4-205(5)(b); 43-4-207
Cities and Incorporated Towns..... 9 percentConstruction, maintenance and administration of the city highway system. Funds may also be used on State highways.Allocated to cities as follows: 80 percent in proportion to the adjusted urban motor-vehicle registrations in each city and incorporated town, and 20 percent in proportion to the mileage of open, used and maintained streets in each city and incorporated town, excluding the mileage of State highways. The city and county of Denver are considered as a city.43-4-205(5)(c);
CONNECTICUT
Gasoline: 25 Cents12-458
Diesel: 37 Cents12-458
LPG: None12-458
Gasohol: 25 Cents12-458
State Comptroller..... Amount required Refunds of motor-fuel tax. 12-459
Tax Department.....Amount required Collection, administration and auditing.  
Special Transportation Fund.....Net revenues Construction, reconstruction, restoration and rehabilitation of highways and bridges, and related debt service. Net revenues from motor-fuel and motor-vehicle taxes (see Table MV-106) together with Federal funds, State General Funds and certain bond revenues are deposited in the Special Transportation Fund. Disbursements are made from this fund for debt service of special tax obligation bonds, general obligation bonds and budget appropriations of State Department of Transportation and Department of Motor Vehicles.13b-61
 FY 1997 Appropriations   
Debt Service.....$371,520,000Special tax and general obligation bonds.  
Department of Transportation..... $288,469,061All operating expenses of Department of Transportation. See below for some included programs.Includes funds from Federal agencies and nonhighway programs. 
 $13,200,000Highways and bridges.  
 $60,916,177Rail operations.  
 $58,451,259Bus operations.  
 $ 2,639,900Highway planning and research.  
Town-Aid Fund..... $20,000,000Improvement of highways and bridges. Distributed on the basis of total mileage of improved highways in each town and on the ratio of the population of the town to the population of the State.13a-175b; 13a-175e
Department of Motor Vehicles..... $40,342,377All operating expenses of Department of Motor Vehicles.  
Department of Public Safety..... $40,159,020All operating expenses of the Highway Patrol function of the Department of Public Safety.  
DELAWARE
Gasoline: 23 Cents30-5110
Diesel: 22 Cents30-5132
LPG: 22 Cents30-5132
Gasohol: 23 Cents30-5110
Transportation Trust Fund,AllDistributed as follows:Managed by the Delaware Transportation Authority. Disbursements are subject to legislative appropriation. The fund also receives motor-vehicle fees, and tolls from the Delaware Turnpike. (See Table MV-106)30-5119
Office of State Treasury.....Amount required Refunds of tax.Transportation Trust Fund reimburses State Treasury for refunds paid.30-5120; 2-1415
Municipal Street Aid Fund.....Amount appropriated in the annual Bond and Capital Improvement Act. Local city street improvements, right-of-way, police equipment, other transportation costs and related debt service.Allocated to each municipality 40 percent on the basis of population, 60 percent on the basis of the mileage of streets maintained by the municipality. 30-5162; 30-5163
Delaware Transportation    
Authority.....RemainderTo finance the costs of roads, highways and other 30-5119
  transportation facilities.  
DISTRICT OF COLUMBIA
All Motor Fuel:     
20 Cents47-2301
General Fund, District of Columbia.....All Distributed as follows: 47-2301
Highway Trust Fund100%Construction and maintenance of bridges, roads, streets and alleys.Amounts equivalent to receipts from motor fuel taxes, and if necessary, motor vehicle taxes established under Title 23, United States Code. In addition, monies may be used to pay for the salaries of District employees working directly on transportaion capital projects, over head associated with these projects, indirect costs charges, and other non-participating cost, and local (100%) capital and maintenance projects. 
FLORIDA
Gasoline: 15.6 Cents2¢ in Constitution Article 12 §9; 1¢ in §206.41(1)(b); 1¢ in §206.41(1)(c); 11.6¢ in §206.41(1)(g)See Remarks
Diesel: 28.8 Cents4¢ in §206.87(1)(a); 1¢ in §206.87(1)(b); 6¢ in §206.87(1)(c); 6.2¢ in §206.87(1)(d); 11.6¢ in §206.87(1)(e)See Remarks
LPG: 28.8 Cents4¢ in §206.877(8); 1¢ in §206.877(8); 6¢ in §206.877(8); 6.2¢ in §206.877(8); 11.6¢ in §206.87(1)(e)See Remarks
Gasohol: 15.6 Cents  Same as gasolilne.See Remarks
   The 4 cent fixed component of the motor fuel tax is composed of a 2 cents "Constitutional Fuel Tax", a 1 cent county fuel tax and a 1 cent municipal fuel tax. The variable component "fuel sales tax" of the State motor-fuel tax (11.6 cents) is determined by annually adjusting the base rate of 6.9 cents by the change in the Consumer Price Index (CPI). The minimum amount of the variable tax is 6.9 cents per gallon. The variable component "fuel sales tax" does not apply to "alternative fuels", i.e., LPG and CNG. The diesel and "alternative fuels" rates include mandatory local option taxes of 1 cent (the "ninth-cent tax") and 6 cents. On gasoline and gasohol, counties may also impose the 1 cent ("ninth-cent tax") and a "local option fuel tax" between 1 cent and 11 cents. Diesel and LPG rates shown also include an additional variable tax, the "State Comprehensive Enhanced Transportation system (SCETS) Tax". The SCETS rate was initially computed as two-thirds of the lesser of six cents or the "local option fuel tax" rate imposed by the county (including the "Ninth-Cent Tax"), and subsequently adjusted for annual changes in the CPI. (For 2008: diesel/LPG/CNG rate is 6.2 cents and the gasoline/gasohol rate ranges from 5.3 to 6.4 cents).  
Ninth-Cent Fuel Tax Fund.....1 cent (diesel/LPG/CNG). [optional 1 cent tax on gasoline/gasohol].Establishing, operating and maintaining a transportation system and financing the acquisition, construction, reconstruction, and maintenance of roads and streets. Can be used as local share of State or Federal projects.Local option tax on gasoline and gasohol. Diesel/LPG/CNG portion is mandatory. This additional 1 cent tax may be imposed by counties, either by referendum, or by extraordinary (majority plus 1) vote of their governing bodies. Tax is administered by the Department of Revenue.336.021
Local Option Fuel Tax Trust Fund.....6 cents (diesel/LPG/CNG). [optional 1 to 11 cents tax on gasoline/gasohol.].For use by county and municipal governments for transportation purposes."Local option fuel tax" on gasoline and gasohol. Diesel/LPG/CNG portion is mandatory. Tax is administered by the Department of Revenue. If all transportation needs are met, counties with a population of 50,000 less on April 1, 1992 may use proceeds of "original" 1 to 6 cents of tax for other capital infrastructure needs.336.025
 6.2 cents diesel/LPG/CNG. [see remarks for gasoline/gasohol]Distributed as follows:This is the SCETS tax. Local option tax on gasoline and gasohol. Diesel/LPG/CNG portion is mandatory. Rate varies based on "Ninth Cent Fuel Tax" and local option tax imposed206.41(1)(f);
    206.608;
   This is the SCETS tax. Rate varies based initially on the 1 cent "ninth cent fuel tax" and the 1 cent to 11 cents "local option fuel tax" imposed in each county and then annually adjusted. See above.206.87(1)(d)
Department of Revenue.....Amount requiredRefunds.Farmers, commercial fisherman, and transit systems are eligible for full refunds. A $2.00 fee is deducted from each refund claim and deposited to the general fund.206.41(5)
Agriculture Emergency Eradication Trust Fund.....0.65 percentUsed by the Department of Agriculture for eradication of the fruit fly and other such emergencies.  206.608(1); 215.20
State Tranportation Trust Fund..... RemainderState highway construction, maintenance and other transportation purposes. Revenues must be expended on projects in the transportation districts which generated the revenue. To the maximum extent feasible, revenues should be expended in the county in which they were generated. A minimum of 15 percent of all receipts deposited into the State Transportation Trust Fund must be allocated to public transportation projects.206.46; 206.608
 2 cents Distributed as follows:Identified as "Constitutional Fuel Tax." Also known as the "second gas tax".206.45; 206.47; Art XII §9(c)(4)
State Board of Administration..... Amount requiredAdministrative expenses.Charged to the accounts of the 67 counties using the above formula.206.47
 Amount requiredDebt service for obligations secured by "Constitutional Fuel Tax." 206.47
 Remainder First, for debt service on bonds issued for acquisition and construction of roads. Second, for acquisition, construction and maintenance of highways and bridges within each county.After payment of administrative expenses, credited to the accounts of the 67 counties on the basis of 1/4 area, 1/4 population and 1/2 collections within the county.206.47; Art XII §9(c)(4)
 1 cent Distributed as follows:Identified as "county fuel tax."206.45; 206.60
Department of Revenue.....Amount required Refunds, administrative and collection expenses.Local governments and school districts are eligible for full refunds. A $2.00 fee is deducted from each refund claim and deposited to the general fund. Refunds are to be used for road construction, reconstruction and maintenance.206.60
General Revenue Fund..... 7.3 percent Service charge for general State government expenses, and the review of agency budgets and programs. 206.60; 215.20
Board of County Commissioners..... Remainder For maintenance and construction of roads and bridges or other transportation purposes within the county. Distributed monthly among the 67 counties using the formula: 1/4 area, 1/4 population and 1/2 collections within the county.206.60;
   206.625
 1 cent Distributed as follows:Identified as "municipal fuel tax."206.41; 206.605
Department of Revenue.....Amount required Refunds and collection expenses.Farmers and commercial fisherman are eligible for full refunds. A $2.00 fee is deducted from each refund claim and deposited to the general fund.206.605
General Revenue Fund..... 7.3 percent Service charge for general State government expenses, and the review of agency budgets and programs. 206.605; 215.20
Revenue Sharing Trust Fund for Municipalities.....Remainder Distributed along with other monies to cities to be used for transportation purposes. Distributed monthly on basis of 1/3 population ratio, 1/3 sales tax ratio and 1/3 cities revenue raising ability ratio.206.605; 218.245
 Remainder (11.6 cents)Distributed as follows:Variable component distribution and identified as "fuel sales tax".206.41; 206.87
Department of Revenue.....Amount required Refunds.Farmers, commercial fisherman, ground transportation vehicles used in airports, local governments, transit systems and school districts eligible for full refunds. A $2.00 fee is deducted from each refund claim and deposited to the general fund. Refunds to municipalities and school districts are to be used for road construction, reconstruction and maintenance.206.41
Department of Agriculture,    
Agriculture Emergency 0.65 percentUsed by the Department of Agriculture for eradication   
Eradication Trust Fund..... of the fruit fly and other such emergencies.  
Department of Environmental Protection,$6,300,000Aquatic plant managementAt least $1 million allocated each year to eradication of melaleuca.206.606(1)(a)
Invasive Plant Control    
Trust Fund.....    
Fish and Wildlife$2,500,000Recreational boating activities, freshwater fisheries  206.606(1)(b)
Conservation Commission,  management and research.  
State Game Trust Fund.....    
Marine Resources $13,400,000Recreational boating activities, freshwater fisheries $2.5 million in fiscal year 2003-2004; 206.606(10(d)
Conservation Trust Fund management and research.$5.0 million in fiscal year 2004-2005;  
   $8.5 million in fiscal year 2005-2006;  
   $10.9 million in fiscal year 2006-2007; and  
   $13.4 million in fiscal year 2007-2008 and each fiscal year thereafter 
State Transportation Trust Fund.....RemainderDistributed as follows:Under the direction of the State Department of Transportation. This fund also receives certain motor-vehicle revenues. (See Table MV-106)206.606
Right-Of-Way Acquisition and Bridge Construction Trust Fund.....$275,000,000Purchase of right-of-way and construction of bridges.The annual transfer is 7 percent to a maximum of $275 million.206.46(2)
 $25,000,000 Priority use for completion of Interstate highway system.This distribution comes out of motor-vehicle registration receipts. Any excess funds may be utilized for transportation purposes consistent with the Department of Transportation's legislatively approved objectives.320.20
 $25,000,000 To fund the Florida Seaport Economic and Development Program.This distribution comes out of motor-vehicle registration receipts. 320.20; 311.07(3)(b)
State Department of Transportation.....Remainder Construction, maintenance, and administration of State highways, economic development road projects, and public transportation projects.A minimum of 15 percent of State Transportation Trust Fund receipts must be allocated to public transit projects. A minimum of 10% of fuel sales tax receipts must be allocated to public transit and capital rail projects.206.606; 206.46
GEORGIA
Motor Fuel: 7.5 CentsThe state imposes a prepaid tax which is collected at the wholesale level.91A-5003
Aviation Fuel: 1 Cent 91A-5003
Revenue Department..... Amount required Refund of motor-fuel tax, collection and administration expenses.  
Transportation Trust Fund.....See remarksConstruction, maintenance, and operation of transportation facilities.There is currently no distribution to this fund. The fund will receive the proceeds of any future increase in the Motor Fuel or Aviation Fuel taxes.Constitution 2-1406(b)(2)
State General Fund..... Net revenueDistributed as follows:General Fund appropriations for highway purposes for a given fiscal year must equal or exceed motor-fuel tax revenues (less refunds, rebate and collection costs) received during the preceding fiscal year. Sales tax revenue from the "second motor-fuel tax" is counted as part of motor-fuel tax revenues. (See Table S-106)Constitution 2-1406(b)(1)
Transportation.....Prior year's net revenueConstruction, maintenance and administration of highways, 95A-302
  including matching Federal-aid funds.  
HAWAII
Gasoline: 17 Cents243-4
Diesel: 17 Cents243-4
LPG: 5.2 Cents243-4
Gasohol: 17 Cents243-4
Department of Taxation.....Amount required Refunds of tax on fuel used for agricultural purposes. Refunds of tax in excess of 1 cent per gallon.243-4
State Airport Revenue    
Fund.....Aviation gasoline taxFor construction, maintenance and operation of airports and air navigation facilities. 248-8
 RemainderDistributed as follows:  
Small Boat Harbor Special Fund.....1 percentAdministration of a comprehensive boating program. The Director of Transportation, prior to July 1, 1973, and every 3 years thereafter, establishes a percentage of total taxes collected under chapter 243 in each fiscal year that are derived from the sale of liquid fuel for use in or used for small boats. The amount so determined is deposited in the Boating Special Fund.248-8
Department of Land and Natural Resources.....0.3 percent Planning, development, land acquisition, construction, restoration, and coordination of "Na Ala Hele", the Statewide Trail Access Program. Not more than $250,000 collected.248-8
 RemainderDistributed as follows:  
State General Fund.....5 percent To defray prorated estimate of central service expense to the State Highway Fund.Five percent of gross receipts and deposits in State Highway Fund after deducting for debt service needs.36-28
State Highway Fund.....Remainder Construction, maintenance and administration of State highway system, and service on bonds issued to finance highway projects.This fund also receives revenue from certain motor-vehicle revenues. (See Tables MV-106 and S-106)243-6
IDAHO
Gasoline: 25 Cents63-2405
Diesel: 25 Cents63-2416
LPG: 18.1 CentsOwners of LPG-powered vehicles may purchase an annual permit in-lieu of excise tax.63-2424
Gasohol: 22.5 Cents63-2405
State Tax Commission.....Amount required Collection and administrative costs.An amount appropriated to equal the actual cost of collecting, administering and enforcing the Motor-Fuel Tax Act.63-2412; 63-2418
State Refund Account.....Amount required Refunds of tax for nonhighway use; collection and administrative costs.An amount sufficient to pay current refund claims.63-2412; 63-2418
State Aeronautics Fund.....Aviation fuel taxPromotion of aviation.4.5 cent tax on jet fuel and 5.5 cent tax on general aviation fuel.63-2412
Railroad Grade Crossing Protection Account..... $250,000Construction and improvement of railroad grade crossings. 63-2412
Local Bridge Inspection Account..... $100,000 Inspection of bridges by local governments.To match Federal bridge inspection funds.63-2412
 Remainder Distributed as follows:  
Waterways Improvement Fund.....1.28 percent (gasoline/gasohol)Construction and improvement of boat ramps and moorings; creation and improvement of parking areas for boating purposes; and promotion of safety, search and rescue.Distributed as follows: 66 percent to Waterways Improvement Account; 33 percent to Park and Recreation Capital Improvement Account; 1 percent to Search and Rescue Account.63-2412
Off-Road Motor-Vehicle Fund.....1.28 percent (gasoline/gasohol)Development of snowmobile trails inside and outside of State park areas. Distributed as follows: 66 percent to Off-Road Motor Vehicle Account; 33 percent to Park and Recreation Capital Improvement Account; 1 percent to Search and Rescue Account.63-2412
Parks and Recreation Capital Improvement Fund....0.44 percent (gasoline/gasohol)Road improvements to and within State parks. 63-2412
Highway Distribution Account.....Remainder Distributed as follows: This is a common fund receiving net motor-fuel and motor-vehicle revenues. Distribution is made from the combined revenues. (See Table MV-106)63-2412; 63-2418
Restricted Highway Fund.....4 cents Distributed as follows:Fund receives revenue from all fuel taxes in excess of 21 cents per gallon. 40-701
State Highway Account.....50 percentConstruction, repair and maintenance of roads, highways, bridges, and railroad crossings.  40-701A
Cities, Counties and Highway Districts.....50 percentConstruction, repair and maintenance of roads, highways, bridges, and railroad crossings.  40-701A
 Remainder Distributed as follows:  40-701
Cities, Counties and Highway Districts.....35.77 percentConstruction and maintenance of road and streets. $250,000 distributed to Local Highway Assistance Council. Remainder distributed as follows: 30 percent apportioned to cities in the proportion that the population of each city bears to the total population of all cities in the State receiving motor-fuel tax. 70 percent distributed to the counties on the following basis: 10 percent equal division, 45 percent in proportion to motor-vehicle registration revenue of previous year, and 45 percent in proportion to which the improved road mileage in each county bears to total in State. Where applicable, counties share with highway and good road districts on the above formula basis.40-701, 40-709
State Highway Account.....58.83 percentConstruction, reconstruction and maintenance of State highways, including State highways in cities.Administered by Idaho Transportation Department. 0.5 percent may be used to purchase recycled glass and rubber for road material.40-701
Law Enforcement    
Account.....5.4 percentEnforcement of State highway and motor-vehicle laws. Paid to Idaho Department of Law Enforcement.40-701
ILLINOIS
Gasoline: 19 CentsNot included in rates shown are additional taxes of 0.3 cents per gallon and 0.8 cents per gallon imposed on the receipt of fuel for sale or use with distribution to the Underground Storage Tank Fund35:505/2, 2a
Diesel: 21.5 Cents 35:505/2
LPG: 19 Cents 35:505/2
Gasohol: 19 Cents 35:505/2
   An additional variable tax is imposed on the use of motor fuel including special fuel (diesel) by commercial vehicles. The rate per gallon is computed as the average "selling price" during previous 12 months multiplied by 6.25 percent. Commercial motor carriers are required to purchase motor fuel decals annually.35:505/13a(2)
Motor-Fuel Tax Fund..... All For expenditures or Distributed as shown below: As of April 1, 2000, this fund no longer receives a transfer from sales tax.35:505/8
State Construction Account Fund.....2.5 cents (diesel)See below. 35:505/8(a)
State Boating Act Fund.....$5,040,000Administering boat registration, boat safety education and enforcement, including construction and improvement of boating facilities.This fund receives $420,000 monthly. Expenditures made by the Department of Natural Resources.35:505/8(b)
Grade Crossing Protection Fund.....$27,000,000That part of cost apportioned by the Illinois Commerce Commission to the State for providing railroad grade crossing protection on county or township roads, or municipal streets.Fund receives $2,250,000 monthly. Not less than $6,000,000 each fiscal year shall be used for construction or reconstruction of rail highway grade separation structures. Beginning with FY 1997 and ending FY 2003, $1,500,000, and in FY 2004 and each year thereafter $2,250,000, shall be transferred to the Transportation Regulatory Fund. Remainder of funds are expended by the Department of Transportation under order of the Illinois Commerce Commission.35:505/8('C)
 RemainderDistributed as follows:  
Department of Revenue (DOR)....Amount required Collection, administration and refunds of motor-fuel tax. 35:505/8(d)(1)
Department of Transportation (DOT).....Amount required Costs of supervising use of motor-fuel tax funds apportioned to municipalities, counties and road districts. 35:505/8(d)(2)
RefundsAmount required Refund of tax paid for purchase of motor-fuel NOT used upon the highways of this stateUnder the terms of the International Fuel Tax Agreement35:505/8(d)(3)
Vehicle Inspection Fund.....$30,000,000Administration of Vehicle Emissions Inspection Law.Transfer through FY 2008. Expenses of program, including reimbursement of those State agencies (i.e., Secretary of State, Environmental Protection Agency) which incur expenses in enforcement or administration of program.35:505/8(d)(4)
Audit Expense Fund....Amount required Expenses associated with audits.Estimated cost of audit transferred from Motor Fuel Tax Fund, Motor Vehicle Theft Prevention Fund, The Road Fund, State Construction Fund, Transportation Regulatory Fund, The Vehicle Inspection Fund, et. al. Any excess funds remaining after audit returned to original fund.30:105/6z-27
Workers Compensation Revolving FundSet by statute or by Executive OrderPayment of Workers' Compensation claimsEstimated cost of claims for employees paid from the Motor Fuel Tax Fund (DOR and DOT) or from the Road Fund (DOT, SOS, DSP)30 ILCS 105/6z-64
Court of Claims.....Amount required Amounts ordered paid by the Court of Claims.Valid claims ordered to be paid after the fiscal year of original appropriation has expired35:505/8(d)(5)
Payments to other IFTA jurisdictions....Amount required Amounts certified by the Dept. of RevenuePayments of motor fuel use taxes due to member jurisdictions under the terms of the International Fuel Tax Agreement.35:505/8(d)(6)
 RemainderDistributed as follows:Amount distributed by formula 35:505/8(e)
 45.6 percentDistributed as follows: 35:505/8(e)(1)
State Construction Account Fund.....37 percent Used exclusively for the construction, reconstruction and maintenance of the State-maintained highway system as appropriated by the General Assembly. Funds may not be used for administration, operations, contractual employees, nor transferred or allocated or otherwise used. This account also receives certain motor-vehicle revenues. (See Table MV-106)35:505/8(e)(1)(A)
Road Fund, Department of Transportation63 percentDistributed as follows:This fund also receives certain motor-vehicle revenues. (See table MV-106)35:505/8(e)(1)(B)
Secretary of State (SOS).....AppropriationCollection of motor vehicle, driver license and related fees.Appropriation subject to an annual limit established by law. Currently set at $130,500,000 for FY2008. Scheduled to be reduced to $30,500,000 for FY2009 and beyond, but subject to annual review by Governor and General Assembly. General Fund and certain motor vehicle registration fees also support SOS30:105/8.3
State Treasurer .....Amount requiredDebt service on State highway bonds. 30:105/8.3
Department of State Policy (DSP)....AppropriationOperational cost of the Division of State TroopersAppropriation subject to an annual limit established by law. Currently set at $106,100,000 for FY2008. Appropriations for FY2009 and beyond limited to fiscal year 1994 appropriation level ($52,733,200), subject to annual review by Governor and General Assembly. General Fund also supports DSP.30:105/8.3;
Department of Healthcare and Family ServicesAppropriationGroup Life and Health Insurance premiums for employees paid from Road Fund appropriations (DOT, SOS, DSP) 30:105/8.3
Court of Claims .....AppropriationPayment of court awards and ordinary and contingent expenses.Valid claims ordered to be paid after the fiscal year of original appropriation has expired30:105/8.3
Professional Services FundAmount requiredPayment of various administrative services provided by other agencies. 30 ILCS 105/6z-63
Department of Transportation.....RemainderConstruction, reconstruction, improvement, repair, maintenance, operation, and administration of highways.  30:105/8.3
 54.4 percent Distributed as follows:Distributed by Department of Transportation according to statutory formula 
Municipalities.....49.10 percent Construction, maintenance, administration and debt service on bonds issued for the municipal street system; Federal-aid highway construction projects; State highway projects in municipalities; official traffic control signals; street lighting systems; storm sewers; pedestrian crossings; parking facilities; feasibility and engineering studies for proposed toll bridges; marking of official bicycle lanes; grade separation and approaches; and operation of local mass transit systems.Municipalities' share is apportioned to the several municipalities in proportion to population as determined by the last Federal census. Under agreement, the State may withhold part of the municipal share to provide matching funds.35:505/8(e)(2)(A)
Counties (Over 1,000,000 population).....16.74 percent Construction, maintenance and administration of county highways and extensions; construction of State highways; debt service on bonds issued for county highways; grade separations; maintenance and improvement of certain nondedicated subdivision roads; marking of bicycle routes and the operation of mass transit systems. Under agreement the States may withhold part of the county share to provide matching funds. Counties of 1,000,000 inhabitants or more may expend motor-fuel tax funds for the expenses of the circuit court and other agencies related to highways, and for construction, maintenance, or leasing of office space. 35:505/8(e)(2)(B)
Counties (Under 1,000,000 population).....18.27 percentSee authorized purposes for counties over 1,000,000 population.Funds to counties having less than 1,000,000 population are allocated in proportion to the amount of motor-vehicle registration fees received from such counties during the preceding year.35:505/8(e)(2)('C)
Road Districts.....15.89 percent Construction, maintenance, administration and engineering costs; and debt service on bonds issued for township and district roads; maintenance or improvement of certain nondedicated subdivision roads; operation of local mass transit; district grade separations; and marking of official bicycle lanes.Allocation for road districts apportioned to each county in the ratio that the mileage of district roads in that county has to total road district mileage in that State. The term "Road District" means any road district including: County unit road districts, park districts, forest preserve districts and conservation districts. The term "Township and District Road" means any road in township or district system including roads maintained in park districts, forest preserve districts and conservation districts.35:505/8(e)(2)(D)
INDIANA
Gasoline: 18 Cents6-6-1.1-201
Diesel: 16 Cents6-6-2.5-28
LPG: NoneOwners of LPG-powered vehicles pay an annual fee.6-6-2.1-203
Gasohol: 18 Cents6-6-1.1-201
   An additional 11 cents surtax is imposed on motor-carrier fuel consumption. (§6-6-4.1-4.5) 
Fish and Wildlife Fund.....Taxes on marine useProtecting and propagating game, fish, and birds in Indiana. Operating expenses of Department of Natural Resources.Also receives revenues from other sources. This fund is controlled by the Department of Natural Resources.6-6-1.1-802;
 Motor Carrier SurtaxDistributed as follows:  
State Highway Fund.....45.5 percentSee authorized distribution below.Also includes 65 percent of motor-carrier fuel tax trip permits.6-6-4.1-5
Motor Vehicle Highway Account.....45.5 percentSee authorized distribution below.Also includes 35 percent of motor-carrier fuel tax trip permits and supplemental motor-carrier highway-user fee.6-6-4.1-5
Motor Carrier Regulation Fund.....9 percentMotor-carrier regulation, auditing, and enforcement.This fund is controlled by the Indiana Department of Revenue - Motor Fuel Tax Division. 6-6-4.1-5
 Motor Fuel Tax and Special Fuel Tax   
State Highway Road Consstruction and Improvement Fund.....11.11 percent (gasoline/gasohol)Major road construction and rehabilitation. Lease payments to Indiana Transportation Finance Authority (ITFA).11.11 percent is the equivalent of 1/9. The TFA is a quasi-governmental agency that issues debt and funds major road construction projects. Once completed, the Indiana Department of Transportation (INDOT) leases the roads from the ITFA. These lease payments are, in turn, used for debt service.6-6-1.1-801.5
State Highway Fund5.56 percent (gasoline/gasohol)Operation of the Department of Transportation. Construction, reconstruction, operation, maintenance, and control of State highways.5.56% is the equivelent of 1/18. 
Motor Vehicle Highway Account5.56 percent (gasoline/gasohol)Construction, reconstruction, repair, maintenance, oiling, sprinkling, snow removal, weed and tree cutting, cleaning, grade crossings, equipment leases, traffic signs and signals, painting of structures, and law enforcement purposes. 5.56% is the equivelent of 1/18. 
    
Special Distribution Account.....$50,000,000Distributed for road repairs as follows:$25,000,000 paid from motor-fuel tax (gasoline/gasohol) and $25,000,000 paid from special fuels tax (LPG permits and diesel).6-6-1.1-801.5; 6-6-2.5-68
Local Road and Street Account..... 30 percent See description below.(See State code §6-6-1.1-801.5; §6-6-2.5-68)See remarks.
Cities and Towns.....9.57 percent See description below.Equivalent of 15/47 of 30 percent. (See State code §6-6-1.1-801.5; §6-6-2.5-68; §8-14-1-3)See remarks.
Counties.....20.43 percent See description below.Equivalent of 32/47 of 30 percent. (See State code §6-6-1.1-801.5; §6-6-2.5-68; §8-14-1-3)See remarks.
State Highway Fund.....40 percent See description below.(See State code §6-6-1.1-801.5; §6-6-2.5-68)See remarks.
 Remainder   
Highway Road and Street Fund....25 percentDistributed as follows:(See State code §6-6-1.1-802; §6-6-2.5-68)See remarks.
Primary Highway System Special Account, State Highway Fund.....55 percent Engineering, land acquisition, construction, resurfacing, restoration, and rehabilitation of highway facilities.  8-14-2-3
Local Road and Street Account.....45 percent Engineering, land acquisition, construction, resurfacing, restoration, and rehabilitation of highway facilities. The payment of principal and interest on bonds sold primarily to finance road, street, or thoroughfare projects, or any local costs required to undertake recreational or reservoir road projects under IC 8-14-2-5 as amended. Some surplus funds may be used for local general purpose.Allocated to each county on the basis of each county's passenger car registrations to total passenger car registrations in the State. The suballocation between the county and cities within the county is as follows: (1) In counties having a population of 50,000 or more, 60 percent of the funds shall be distributed on the basis of population and 40 percent on the basis of the ratio of city and town street mileage to county road mileage, (2) In counties having a population of less than 50,000, using the same factors above, the percentages are 20 percent and 80 percent respectively. 8-14-2-4
Motor-Vehicle Highway Account75 percentDistributed as follows:This is a common fund receiving motor-fuel and motor-vehicle revenues; expenditures are made from the combined revenues. (See Table MV-106)6-6-1.1-802; 6-6-2.5-68
State Department of Revenue.....Amount Required.Collection, administration and refunds of motor-fuel taxes. 6-6-1.1-803
Bureau of Motor Vehicles.....AppropriationOperating expenses. 9-2-1-1
Office of Traffic Safety.....AppropriationEducation and improvement of public safety and traffic management. 8-14-1-3
Division of School Traffic Safety Education....AppropriationSafety education program in schools. 8-14-1-3
State Police.....AppropriationPolicing the highways of the State.Represents one-half of State police appropriation.8-14-1-3
 Remainder   
Cities and Towns.....15 percent Construction, reconstruction, repair, maintenance, oiling, sprinkling, snow removal, weed and tree cutting, cleaning, grade crossings, equipment leases, traffic signs and signals, painting of structures, and law enforcement purposes. Allocated to cities and towns on the basis that the population of each city and town bears to the population of all cities and towns at the last preceding U.S. Census. A maximum of 15 percent may be spent for law enforcement in cities with population under 5,000; 10 percent for larger cities.8-14-1-3
Counties.....32 percent Construction, reconstruction and maintenance. Programs of county research and extension to be conducted by Purdue University, and financed by 0.125 percent of the counties' share of the Motor-Vehicle Highway Account. Distributed as follows: 5 percent equally among the counties, 65 percent based on miles of county roads, and 30 percent on basis of motor-vehicle registration vs. total State registration.8-14-1-3
State Highway Fund.....53 percentOperation of the Department of Transportation. Construction, reconstruction, operation, maintenance, and control of State highways.If the remainder is less than $22,650,000, then the cities' portion for the following year is reduced by 13 percent of such difference and the counties' portion for the following year is reduced by 54 percent of such difference. 8-14-1-3
IOWA
Gasoline: 20.7 Cents452A.3
Diesel: 22.5 Cents 
LPG: 20 Cents 
Gasohol: 19 Cents 
Aviation Gas: 8 cents 
Jet Fuel: 3 cents 
Fuel tax refundsAmount requiredPayment of refunds authorized by Dept. of Revenue and Finance and Department of Transportation 452A.77
Department of Revenue and Finance.....Amount requiredFor administration and enforcement of motor fuel tax program$1,291,841 appropriated for FY 2008452A.77
State Aviation FundAmount collected on aviation gas and jet fuel.For upgrading airport facilities.Less the cost of administering the fund452.82 as amended
Marine Fuel Tax FundAmount attributed to motor fuel used in watercraft.For appropriation by the General Assembly to the Dept.of Natural Resources for use in its recreational boating program0.9 of 1 percent of total motor fuel tax collections less 3 percent of the calculated amount (for administrative costs) and less refunds made to commercial fishers452.84 as amended.
Road Use Tax Fund.....Net revenueConstruction, maintenance, and supervision of public roadwaysThis is a common fund receiving collections from motor-fuel taxes, motor-vehicle registration and related fees, motor vehicle use (sales) taxes, driver license fees, and excise taxes on auto rentals. After certain "off-the-top" appropriations, the Road Use Tax Fund is allocated 47.5 percent to the Primary Road Fund, 32.5 percent to counties, and 20% to cities. 452A.79
KANSAS
Gasoline: 24 CentsGasoline: On and after July 1, 2003 until July 1, 2020: 24 Cents. 79-34,141
Diesel: 26 CentsDiesel: On and after July 1, 2003 until July 1, 2020: 26 Cents. 79-34,141
LPG: 23 CentsLPG: On and after July 1, 2003 until July 1, 2020: 23 Cents. 79-34,141
Gasohol: 24 CentsGasohol: On and after July 1, 2003 until July 1, 2020: 24 Cents, (all blends except for E85). 79-34,141
(blends other than E85)  E85: On and after January 1, 2007: 17 Cents. 
E85: 17 Cents    
Motor-Vehicle Fuel Tax Refund Fund.....Amount required Refunds of tax on motor fuel used for nonhighway purpose.Most special fuel and LPG refunds are taken from daily receipts. Fund balance is maintained at $1,000,000.79-3461
 RemainderDistributed as follows:  
State Highway Fund.....66.37 percentFor construction and maintenance of the State highway system and administration of Department of Transportation and highway patrol. This is a common fund receiving collections from motor-fuel taxes, motor-vehicle fees and other revenues. Percentage distribution shown are receipts from motor-fuel revenues. (See Tables MV-106 and S-106). 79-34,142; 68-2328(b)
Special City and County Highway Fund.....33.63 percentTo counties and cities for road and street construction and maintenance. Distributed as follows:Also receives allocation from Motor-Carrier Property Tax Fund. (See Table S-106)79-34,142
County Equalization and Adjustment Fund.....$625,000See remarks. Distributions are to assure that the amounts received by counties from the Special City and County Highway Fund (SCCHF) are not less than previously received from SCCHF in FY 1999. Balance remaining after such "equalization" payments, if any, is distributed to counties, cities, and townships to same extent they share in counties' portion of SCCHF, with initial payment to counties being made on the basis of motor vehicle registration fees (50 percent) and average daily vehicle miles traveled in the county (50 percent).79-3425c
 RemainderDistributed as follows:  
Counties.....57 percentCounty highway purposes. $5,000 annually to each county; the balance is distributed 44.06 percent on the basis of registration fees, 44.06 percent on the basis of average daily vehicle miles traveled exclusive of the interstate system, and 11.88 percent on the basis of total road miles in the county. Certain counties must share with their cities or townships. Not less than 25 percent of funds credited to road and bridge funds shall be expended on mail and school bus routes. 79-3425c
Cities.....43 percentFunds to be used for streets and highways, except that a maximum of 10 percent can be used for construction, repair and maintenance of foot paths and bicycle trails within any city.Apportioned on proportion of city population.79-3425c
KENTUCKY
Gasoline: 19.6Variable tax computed at 9 percent of average wholesale price of gasoline. Tax rates change quarterly and are the same for each type of motor fuel. Minimum tax is 12.1 cents per gallon. A supplemental Highway User Motor Fuel Tax is also levied and its rate is set at 1/2 of the increase in the average wholesale price of gasoline from the quarter beginning October 1, 1985 and each subsequent quarter beginning with July 1, 1986. This upward adjustment in the tax is limited to 5 cents per gallon on gasoline, LPG, and gasohol and to 2 cents per gallon on special fuel. The gasoline, gasohol, and special fuel rates shown include a 1.4 cent Petroleum Environmental Assurance Fee. In addition, heavy equipment motor carriers (three or more axles) pay a surtax of 2 percent per gallon on gasoline (3.3cents) and 4.7 percent per gallon on diesel (7.6 cents). Total rate set at 17.2 cents per gallon.138.220; 224.60-145
Special Fuels: 16.6 138.220; 224.60-145
LP: 19.6 138.220
Gasohol: 19.6 138.220; 234.320
State Treasurer..... Amount required Refunds for aviation, agriculture watercraft, city and suburban buses, nonprofit buses, taxicabs and senior citizen transportation. 138.341; 138.344; 138.445,138.446
Petroleum Storage Tank Envionrmental Assurance Fund.....1.4 cents per gallonTo assist petroleum tank owners in complying with Federal regulations on financial responsibility and in cleaning up contamination.Rate is set quarterly, and may not exceed 1.4 cents per gallon.224.60-145
State Road Fund..... Remainder Distributed as follows: All receipts are initially committed to the State Road Fund in the Transportation Cabinet. Transfers to other agencies are listed below. The amount of revenue from motor fuel used in operation on each toll road is computed and would be paid to the Turnpike Authority if the Transportation Cabinet does not renew the lease on a particular toll road. Expenditures are made from motor-fuel and motor-vehicle user revenues. (See Table MV-106)47.010
Finance and Administration Cabinet.....Amount required Principal, interest and penalities on general obligation on motor fuel tax bonds. 177.595
Transportation Cabinet.....1.0 cents per gallon; 2.1 cents per gallonKRS 138-220(3) excludes these amounts from the calculations in KRS 177.320(1) and (2) and 177.365.Effective July 1, 2005, one cent ($0.01),a nd effective date July 1, 2006, two and one-tenth cents ($0.021) 138.221 (1) 
Transportation Cabinet.....22.2 percent Construction, reconstruction and maintenance of rural and secondary roads. (State and non-State maintained)Allocated pro rata to be spent in each county on the basis of the same formula described below for county transfers. Up to 6 percent may be deducted for administrative costs, and up to 6 percent may be placed in a Special Emergency Account. (§177.360)177.320
Counties.....18.3 percent Construction, reconstruction and maintenance of county Distribution is based on the following formula: 1/5 equally, 1/5 rural population, 1/5 rural mileage and 2/5 rural area. (§177.360)177.320
City and Unincorporated Urban Places.....7.7 percent Construction, reconstruction and maintenance of urban roads and city streets. (non-State maintained)Distribution is based on ratio of population of individual places to total population of such places.177.365
Kentucky Transportation Center.....0.1 percent Operation and management of the Transportation Center's technical assistance and research programs.Limited to a maximum amount of $190,000 in any fiscal year.177.320
Transportation Cabinet.....Remainder Construction, reconstruction, maintenance and administration of State highways, and expenses of enforcing State traffic and motor-vehicle laws.The Cabinet pays lease rentals to the Kentucky Turnpike Authority which are used to pay principal and interest on the Toll Road Revenue Bonds and Economic Development Bonds.47.010
Road Fund Surplus Account.....See remarksAppropriated by General Assembly.Contains all surplus tax revenues accruing to road fund, lapsed road funds, receipts from sale of surplus property purchased from road funds, road fund allocations saved by governmental reorganization and interest earned on surplus account.48.140
LOUISIANA
Gasoline: 20 Cents16¢ in §47:711; 4¢ in §47:820.1See remarks
Diesel: 20 Cents16¢ in §47:802; 4¢ in §47:820.1See remarks
LPG: 16 Cents12¢ in §47:802.3; 4¢ in §47:820.1See remarks
Gasohol: 20 Cents16¢ in §47:711; 4¢ in §47:820.1See remarks
State Treasurer..... Amount required Refunds of tax. Constitution
    Article 7 § 9
Transportation Trust Fund...16 centsDistributed as follows:After debt service requirements, funds are dedicated or appropriated for: construction and maintenance of roads and bridges of the State and Federal highway systems, statewide flood control program, ports, airports, mass transit, state police (for traffic services), and the Parish Transportation Fund.Constitution Article 7 § 27
Transportation Infrastructure Model for Economic Development Account.....4 centsHighway and bridge construction projects that have been legislatively approved. 47:820.2
General Highway Fund.....5 cents (gasoline)Construction and maintenance of State highways and bridges. 47:727
Parish One Cent Gasoline Fund..... 1 cent (gasoline)Parish road and street construction and maintenance, and assistance for public transit in New Orleans. Also for debt service of road bonds.Distributed on basis of motor-fuel sales.47:727
 1 cent (gasoline)Distributed as follows:  
Bond Security and Redemption Fund.....Amount required Highway bond debt service. 47:727
General Highway Fund.....Remainder Construction and maintenance of State highways and bridges. 47:727
 1 cent (gasoline)Distributed as follows:  
Long Range Highway Fund...50 percentConstruction and maintenance of highways and bridges. 47:727
Lake Charles Harbor and Terminal District.....5 percentDebt service on outstanding bonds and operational expenses. 47:727
 45 percentDistributed as follows:  
Port of New Orleans.....Amount requiredDebt service on outstanding bonds. 47:727
Port of New Orleans.....AllocatedUp to $500,000 of any balance after debt service requirements have been met. 47:727
 RemainderDistributed as follows:  
State Policy Retirement Fund.....30 percent  47:727
General Highway Interest and Bond Redemption Fund.....70 percent  47:727
Bond Security and Redemption Fund.....8 cents (gasoline), 16 cents (diesel), 12 cents (LPG)Amount required for highway bond debt service. State Bond Commission may issue revenue bonds pledged up to 4 cents of motor-fuel tax.47:727; 47:802
 Remaining funds used for the following purposes:  
Highway Priority Program.....Appropriation Identified high priority highway projects. 47:727; 47:802
Parish Transportation Fund...Appropriation Parish highway construction and maintenance, and public transit assistance.Not less than revenue from 1 cent tax on gasoline and special fuel. Distribution on a population basis among parishes. This fund also includes funds from the Louisiana Department of Transportation and Development, an annual appropriation of $20,000 for each Parish Road Fund, and $1,920,000 (split $30,000 to each parish) for roads and drainage.47:727; 47:802
Statewide Flood Control Program.....Appropriation Flood control projects.Projects selected by committee and adopted by State legislature.47:727
Parish Bridge Replacement Program.....Appropriation Repair of parish bridges. 47:727
Secretary's Emergency Fund.....Appropriation Louisiana Department of Transportation and Development identified emergency and priority highway projects.Appropriation is not to exceed $6,000,000.47:727
MAINE
Gasoline: 27.6 Cents36-2903
Diesel: 28.8 Cents36-3203
Jet Fuel: 3.4 Cents36-2903
Propane: 20.1 Cents36-3203
Methanol: 15.7 Cents36-3203
Ethanol: 19.6 Cents36-3203
CNG: 23.9 Cents36-3203
General Highway Fund, State Department of Transportation.....All Distributed as follows:The General Highway Fund receives entire motor-fuel tax and motor-vehicle revenue (See Table MV-106) except aviation fuels which are deposited in the State Transit, Aviation and Rail Transportation Fund. Also, motor-fuel tax refunds are made for nonhighway use and for shrinkage allowance. Allocations are made from combined revenues by the legislature. 23-1651; I2136-2912; 36-2906; 36-3203
Department of Marine Resources and Boating Facilities Fund.....1.4437 percent of all gas derived from aviationRefunds and improvement of commercial fishing and recreational boating facilities.Net funds distributed 24.6 percent to Department of Marine Resources and 75.4 percent to Boating Facilities Fund.36-2903-D
Inland Fisheries and Wildlife; Dep't of Conservation's Snowmobile Trail Fund.....0.9045 percent of all gas tax revenues less that derived from aviationImprovement of recreational snowmobiling, enforcement of snowmobile laws, etc.Fund is distributed 14.93 percent to Inland Fish and Game, and 85.07 percent to Snowmobile Trail Fund administered by Dep't of Conservation, Bureau of Parks and Lands 36-2903-D
ATV Program of Inland Fisheries and Wildlife; ATV Recreational Management Fund od Dept of Conservation..0.1525 percent of all gas tax revenues less than derived from aviationImprovement of recreational opportunities for ATVs, enforcement of ATV laws, etc.Fund distributed equally between the two Departments36-2903-D
Other Agencies .....AppropriationAdministrative expenses related to collection and refund of motor fuel and special fuel taxes, accounting, auditing, purchasing, and legal services rendered to the State Department of Transportation; all of the preceding as allocated by the legislature.Includes the Department of Administration, Bureau of Public Improvements, Department of Finance and State Claims Board. 
Secretary of State,    
Motor-Vehicle Division.....AppropriationAdministration, including collection and refund of motor-vehicle fees.  
State Police.....AppropriationSupport of State highway police. 
Urban-Rural Initiative Program..... See remarksAssistance to local governments for maintenance of local roads and streets and state and state-aid highways in urban areas.Apportionment to local communities is based on the average mileage of roads maintained in the summer and in the winter by the municipality. The current distribution is $600/mile for rural state-aid minor collectors and rural local roads, $300 / mile for seasonal roads, $2,500/mile for 2 lane state and state-aid roads with $1250/lane for each lane > 2.23-1803-B
State Transit, Aviation and Rail Transportation Fund$100,000 per yearTransit, aviation and railAdministered by State Department of Transportation36-2903-E
Department of Transportation.....AppropriationDebt service on State highway and bridge obligations, State highway construction, maintenance, and administration of the State Department of Transportation as appropriated by the legislature.   
MARYLAND
Gasoline: 23.5 CentsTG 9-305
Diesel: 24.25 CentsTG 9-305
LPG: 23.5 CentsTG 9-305
Gasohol: 23.5 CentsTG 9-305
MATT Regulatory DivisionAmount required Collection, administration and refunds of tax. TG 2-1101; TG 2-1102
Transportation Trust    
Fund.....Net revenues Distributed as follows:  
Gasoline and Motor-Vehicle Revenue Account.....5 cents (gasoline/LPG); 5.75 cents (diesel)See authorized distribution below:All motor fuel taxes in excess of 18.5 cents are distributed to this account. TG 2-1103
 18.5 centsDistributed as follows:  
Waterways Improvement Fund..... 0.3 percentImprovement of waterways and facilities. TG 2-1104
Fisheries Research and Development Fund.....0.3 percentImprovement of fisheries research and development. TG 2-1104
General Fund.....2.3 percent Chesapeake Bay programs. TG 2-1104
Gasoline and Motor-Vehicle Revenue Account.....Remainder Distributed as follows:Also receives a portion of the corporation income tax and certain motor-vehicle revenue. (See Tables MV-106 and S-106.) Allocation made from combined revenues.TG 2-1104; TR 8-402
Baltimore City.....Greater of 11.5 percent or $157.5 million Debt service on City Transportation Bonds. Construction, reconstruction, and maintenance of highways of the city, and maintenance and construction of other transportation-related facilities; support of Police Department for traffic control. TR 8-403
Counties and Municipalities (other than Baltimore).....Remainder of 30 percent local share after Baltimore City distribution Debt service on County Transportation Bonds. Remainder for debt service of county road bonds, for construction and maintenance of local roads, and for the maintenance and construction of other transportation-related facilities.Each county's share determined as follows: 1/2 based on each county's total mileage; 1/2 based on each county's total motor-vehicle registration. Each county must in turn share its portion with the municipalities in the county as follows: 1/2 based on county mileage within the municipalities and 1/2 based on county's total motor vehicles registered in municipalities. State Highway Administration retains the funds, and constructs and maintains county roads in one county.TR 8-403
Department of Transportation.....70 percent After debt service requirements, remainder is used for the payment of the State's share of cost for highways, ports, airports, and transit facilities or any combination thereof.Also receives certain motor-vehicle revenue. (See Table MV-106.)TR 3-215
MASSACHUSETTS
Gasoline: 21 CentsVariable tax computed as 19.10 percent of distributor's selling price. Variable tax rate set64A-3A
Diesel: 21 Centsquarterly at 19.10 percent of wholesale price of each gallon sold. Minimum rate set at64A-3A; 64E-4
LPG: 25 Cents21 cents (except for LPG). 64A-3A; 64E-4
Gasohol: 21 Cents64A-3A
 Special fuel revenues Includes diesel and LPG. 
Cities and Towns, (Highway Fund).....11.76 percent See below. 64E-13
MASSACHUSETTS (combined)    
Highway Fund.....RemainderSee below. 64E-13
 Gasoline revenuesDistributed as follows:  
General Fund.....16.25 percentMass transportation purposes. Amount earmarked for Contract Assistance for public (mass) transportation purposes.64A-13
Cities and Towns, (Highway Fund).....15 percentFor reimbursing cities and towns for costs incurred in constructing, maintaining and policing city or town streets. 64A-13; 64E-13
 68.75 percentDistributed as follows:  
Infrastructure Fund.....32.67 percentDebt service, capital projects, and capital assistance funds for regional transit authorities. 29-2O
Highway Fund.....RemainderDistributed as follows: This is a common fund receiving motor-fuel and motor-vehicle tax revenues. (See Table MV-106) Appropriation are made from combined revenues.64A-13
 FY 2007 Appropriations   
Debt Service.....$647,755,771Principal and interest on State highway debt.  
Department of Revenue.....$5,992,303Collection and administration of motor-fuel tax.  
State Police.....$213,314,601State police and law enforcement; motor-carrier safety assistance.  
Registry of Motor Vehicles.....$50,915,478Collection and administration of motor-vehicle fees. Operation of the Safe Driver Insurance Plan.  
Executive Office of Transportation $15,424,693Administration and planning of State Department of Transportation. Assistance to Regional Transportation Agencies.  
Massachusetts Highway Department.....$44,182,149Maintenance and administration of State highways and bridges.Bond proceeds provide construction funding and Federal-aid matching. 
Office of the Treasurer and Receiver General.....$1,098,510Administration and the payment of bank fees.  
Executive Office of Public    
Safety and Homeland Security$1,953,342Administration  
Criminal History Systems Board.....$1,761,274Operations  
Inland Fisheries and Game Fund.....0.15 percent (gasoline)Operation and Administration of Division of Fisheries & Game 64A-13
MICHIGAN
Gasoline: 19 CentsRate may be adjusted by Commissioner of Revenue.207.102
Diesel: 15 Cents207.102
LPG: 15 Cents207.152
Gasohol: 19 Cents207.102
Michigan Transportation Fund.....All Distributed as follows: Includes motor-fuel tax revenue, motor-vehicle and motor-carrier taxes. (See Table MV-106.)247.660
Department of Treasury.....Appropriation Collection, administration and refunds of motor-fuel tax. 207.118b
Department of State.....Appropriation Collection and administration of motor-vehicle taxes. 247.660
Miscellaneous Administration Grants.....Appropriation Cost of administration. 247.660
State Aeronautics Fund.....Tax on aviation fuelDevelopment of aviation; improvement of aviation facilities. 259.34
Recreation Improvement Funds.....2 percent (gasoline)Development of harbors and channels; regulation and control of boating; snowmobile trails and recreation projects.Minimum of 80 percent paid to waterways fund; 14 percent to Recreation Snowmobile Trail Improvement Fund, remainder to recreational projects. Not less than 25 percent of off-road vehicle projects will be for repairing damages resulting from the use of off-road vehicles.324.71106; 324.71108
 Remainder Distributed as follows:  
Rail Grade Crossing.....$3,000,000Improvement, installation, and retirement of new or existing safety devices at rail grade crossings.Not more than $3,000,000 is appropriated annually. 247.660
Critical Bridge Fund.....$3,000,000Debt service on State Transportation Commission bonds. Not less than $3,000,000 is appropriated annually. 247.660
Critical Bridge Fund.....$5,250,000Improve or reconstruct existing bridges or for construction of bridges to replace existing bridges in whole or in part.Beginning October 1, 2004 and continuing through September 30, 2005, 3/4 of the revenue from 1 cent of the tax levied under section 8(1)(a) of the motor fuel tax act, 2000 PA 403, MCL 207.1008, shall be appropriated to the state trunk line fund for the repair of state bridges under section 11247.660
Transportation Economic Development Fund..... Road projects relating to the following categories. (a) Industries: agriculture, food processing, tourism, forestry, high technology research, manufacturing, or office centers. (b) Addition of county roads, city or village streets to the State trunk line system. (c) Reduction of congestion on county primary and city major streets within urban counties. (d) Development within rural counties on county rural primary roads; major streets within villages and cities with a population of less than 5,000.Receives additional revenues from an increase in driver's license fees.247.660
Local Program Fund.....$33,000,000See purposes and distributions below.Not less than $20,000,000 is appropriated annually. 247.660
Comprehensive Transportation Fund.....10 percent For public transportation in order of priority as follows: Fund distributed as follows: 247.660
  (a) For payment of principal and interest on notes OR bonds issued For Comprehensive transportation.70 percent for formula operation assistance - per formula percentage of eligible operating expenses less Federal operating grant. 
  (b) Costs of administration of the Comprehensive Transportation Fund.20 percent for public transportation purposes. 10 percent for intercity passenger and intercity freight transportation purposes. 
    
  (c) The balance for formula operating assistance, new small bus and specialized services, intercity passenger and freight transportation, and specific line item appropriations.For the fiscal year beginning October 1, 2003 only, the apportionment of 10% of Michigan transportation fund money to the comprehensive transportation fund as provided in subsection (1)(f) shall be reduced by $10,000,000 and transferred to the state trunkline fund. 
 Remainder Distributed as follows:Not less than 1 percent for non-motorized transportation facilities. 
Local Program Fund.....60.9 percentSee purposes and distributions below.The 60.9 percent is comprised of distributions of 39.1 percent to county road commissions, and 21.8 percent to cities and villages. (This is equivalent to the 64.2 percent and 35.8 percent distributions shown below from the Local Program Fund.)247.660
State Trunkline Fund.....RemainderFor purposes in order of priority as follows: For debt service of highway dedicated tax bonds. For the total operating expenses of the State Trunkline Fund for each fiscal year as appropriated by the legislature. For the maintenance of the State Trunkline System. For the opening, widening, improving, construction and reconstruction of State trunkline highways and bridges.After deducting expenditures for debt service, amounts expended: to match Interstate Federal funding, for construction of transportation facilities to a manufacturing or industrial facility, for capital outlay for buildings and facilities, and for operating expenses of the department except for those of the Bureau of Highways, 90 percent of the State Trunkline Fund allocation shall be spent on maintenance (as defined by law) of highways, roads, streets and bridges. See Act 51, Sect. 11 (2) and (6).247.660
Local Program Fund.....From above distributionsDistributed as follows: 247.661e
County Road Commission.....64.2 percentDistributed as follows: 247.661e
 AllocationEngineering on county highways.Up to $10,000 per annum for the sum paid to a registered professional engineer.247.662
 AllocationSnow removal and purchase of equipment used therefore.1 percent of prior calendar year county share of Michigan Transportation Fund divided on basis of average percentage distribution from 1973 to 1986, when the allocation was divided among counties which had in excess of 80 inches of measured snowfall during the prior fiscal year.247.662
 10 percentDebt service on bonds or notes issued under Act 205, P.S. 1941; Act 143, P.A. 1943; Act 51, P.A. 1951. Maintenance, improvement construction, reconstruction, acquisition and extension of the county road system, roadside parks and motor parkways appurtenant thereto.Distributed on the basis of the county road mileage contained within the urban area boundaries.247.662
 4 percentMaintenance, improvement, construction, reconstruction, acquisition and extension of county local road systems.Distributed on County Local Road System basis. (See below)247.662
 RemainderDistributed as follows: 247.662
County Primary Road System.....75 percentDebt service on bonds or notes issued under Act 205, P.S. 1941; Act 143, P.A. 1943; Act 51, P.A. 1951. Maintenance, improvement, construction, reconstruction, acquisition and extension of the county primary road system, roadside parks and motor parkways appurtenant thereto.Divided among 83 counties as follows: 75 percent on basis of registration fees collected within each county; 10 percent on basis of mileage of county; 15 percent divided equally among the counties. 30 percent of funds transferable between systems, 15 percent by resolution and additional 15 percent with approval of the State Transportation Commission. Not less than 20 percent to be used on County Primary Road System. Surplus funds may be used for development, construction or repair of an off- street parking facility. Not more than 5 percent may be used for roadside parks and motor parkways.247.662
County Local Road System...25 percentDebt service on bonds or notes issued under: Act 143, 1943; Act 51, 1951, as amended. Maintenance, improvement, construction, acquisition and extensions of county local road system and roadside parks and motor parkways appurtenant thereto.Divided among the 83 counties as follows: 65 percent on basis of mileage on county local road system; 35 percent on basis of the total population outside of incorporated municipalities. 30 percent of funds are transferable between systems, 15 percent by resolution and an additional 15 percent with approval of the State Transportation Commission. Not less than 20 percent to be used on County Urban System. Surplus funds may be used for development, construction or repair of an off-street parking facility. Not more than 5 percent may be used for roadside parks and motor parkways. Michigan Transportation Funds for local roads construction not to exceed 50 percent of the construction costs. Michigan Transportation Funds for local bridge construction not to exceed 75 percent of the construction costs. After payment of principal and interest on bonds, administrative costs of the county road commission, amounts expended for capital outlay projects for equipment and buildings, at least 90 percent of the State revenue returned annually to the county road commission from the Michigan Transportation Fund shall be expended annually by the county road commission for the maintenance of highways, roads, streets, and bridges. Maintenance is defined in Sect. 12(18) of Public Act No. 51.247.662
Incorporated Cities and Villages.....35.8 percentDistributed as follows: 247.661e
 AllocationWinter maintenance of streets and highways. The remainder for maintenance, improvement, construction, reconstruction, acquisition and extension of the major street system, and roadside parks and parkways.An allocation of 0.05 percent of prior calendar year local unit share of Michigan Transportation Fund is divided among local units attaining 80 inches or more of snowfall.247.663
 RemainderDistributed as follows: Not more than 10 percent per annum for administrative expenses. Permissive transfers: 40 percent of funds transferable from major to local, 25 percent by resolution, additional 15 percent with approval of State Transportation Commission. Permissive transfers from major to local based on locally raised revenues used on major streets or State trunkline. Any portion of Michigan Transportation Fund may be transferred from local to major.247.663
Major Street Fund.....75 percentFor city and village streets. For purposes in order of priority as follows: For debt service on bonds issued under Act 205, P.A. 1941, and Act 175, P.A. 1952 as amended; for obligations incurred with the Department of Transportation under Act 131, P.A. 1931 as amended, Act 51, P.A. 1951 as amended. Maintenance, improvement, construction, acquisition, and extension of major street systems.Divided among incorporated cities and villages as follows: 60 percent on basis of population; 40 percent on basis of equivalent major street mileage. Not more than 5 percent may be used for roadside parks.247.663
Local Street Fund.....25 percentDebt service on bonds issued under Act 175, 1952 as amended. Maintenance, improvement, construction, acquisition, and extension of local street system. Divided among incorporated cities and villages as follows: 60 percent on basis of population, 40 percent on basis of mileage of local street system. Local Street Fund used for construction must be matched from local revenues or other monies.247.663
MINNESOTA
Gasoline: 20 Cents296.02
Diesel: 20 Cents296.025
LPG: 15 CentsPermit required for all users.296.0261
Gasohol: 20 Cents296.02
Highway-User Tax Distribution Fund.....AllDistributed as follows:This fund also receives revenue from motor-vehicle registration fees. (See Table MV-106) The distribution shown is from combined revenues.Constitution Art. 14 §5
Gas Tax Collection Refunds Account.....Amount requiredCosts of collection and refunds of motor-fuel tax. 16A.60
Department of Natural Resources.....See remarks The department receives motor-fuel and motor-vehicle receipts, which it deposits in the following dedicated accounts. 
Water Recreation.....1.5 percentBoating facilities, water improvement, park development, and boat and water safety.Intended to represent fuel used in motorboats.296.16; 296.421
Snowmobile Enforcement.....1.00 percentConstruction and maintenance of snowmobile trails, and administration of snowmobile safety programs.Intended to represent fuel used in snowmobiles. Also receives proceeds from snowmobile registrations.84.83; 296.16
All-Terrain Vehicle.....0.15 percentConstruction and maintenance of trails, grants-in-aid to local safety programs.Intended to represent fuel used in all-terrain vehicles. Also receives proceeds from all-terrain vehicle registrations.84.927; 296.16
Off-Road Vehicles....0.164Construction and maintenance of trails, grants-in-aid to local safety programs.Intended to represent fuel used in off-road vehicles. Also receives proceeds from off-road vehicle registrations.84.803
Off-highway motorcycles.....0.046Construction and maintenance of trails, grants-in-aid to local safety programs.Intended to represent fuel used in Off-Highway motorcycles. Also receives proceeds from Off-Highway motorcycle vehicle registrations.84.797
    
State Forest Road.....0.116 percentManagement and maintenance of forest roads.Intended to represent fuel used on forest roads. The receipts are allocated as follows: 0.0605 percent for State forest roads and 0.555 percent for county forest roads.296.16; 296.421
 RemainderDistributed as follows:  
 95 percentDistributed as follows: Constitution Art. 14 §5
Trunk Highway Fund.....62 percent Debt service on trunk highway bonds. Construction, maintenance and administration of trunk highway system and support of State patrol.Amount required during coming fiscal year for debt service is transferred to Trunk Highway Sinking Fund. This fund also receives revenue from certain motor-vehicle fees. (See Table MV-106)Constitution Art. 14 §5
County-State Aid Highway Fund.....29 percent Construction and maintenance of County-State Aid roads including roads in municipalities of less than 5,000 population.Before apportionment the following accounts are provided for: 1.5 percent set aside to reimburse the Trunk Highway Fund for administrative costs; a sum set aside as is necessary to provide a $300,000 disaster account; credit to a research account not to exceed 0.25 percent of the preceding year's apportionment sum; (a sum set aside for a State park road account in the amount of 0.75 percent of the remainder.) The remainder identified as apportionment sum is apportioned to the several counties under the following formula: 10 percent equally; 10 percent based on motor-vehicle registrations; 30 percent based on County-State Aid highway mileage; 50 percent based on current estimate of County-State aid highway needs.Constitution Art. 14 §5
Municipal-State Aid Fund.....9 percent Construction and maintenance of roads in municipalities of 5,000 or more population.Before apportionment the following accounts are provided for: 1.5 percent set aside to reimburse the Trunk Highway Fund for administrative costs; a sum equal to 2 percent of the remainder set aside to provide for disaster account which shall never exceed 5 percent of the apportionment sum; credit to a research account not to exceed 0.25 percent of the preceding year's apportionment sum. The remainder identified as the apportionment sum is apportioned to the various municipalities under the following formula: 50 percent based on needs; 50 percent based on population.Constitution Art. 14 §5
 5 percentDistributed as follows: 161.081
County-State Aid Fund.....30.5 percentTown Road Account  
County-State Aid Highway Fund.....16 percentTown Road Account 161.081
Municipal-State Aid Street Fund.....8 percentRepair and restoration of former trunk highways reverted to municipalities. 161.081
    
County State Aid Highway Fund, Municipal State Aid Fund or Trunk Highway Fund53.5 percentFlexible Highway Accounty Money in this account may be used either for municipal or county turnback projects or for regular trunk highway projects. 161.081
MISSISSIPPI
Gasoline: 18.4 Cents18¢ in §27-55-11See remarks
Diesel: 18.4 Cents18¢ in §27-55-313See remarks
LPG: 17 Cents27-59-11
Gasohol: 18.4 CentsSame as gasoline.See remarks
   The rates shown for gasoline, diesel, and gasohol do not include a 0.4 cent Environmental Protection Fee. This fee would be discontinued when the unobligated fund balance reaches $10,000,000 and would be reimplemented when the balance falls below $6,000,000. 
Groundwater Protection Trust Fund.....0.4 cent Environmental Protection FeeCleanup of underground storage tank leaks. 49-17-407
 11 cents (gasoline), 8 cents (diesel), 9 cents (LPG), 4.75 cents (other oil)Distributed as follows:This distribution includes all gasoline taxes in excess of 7 cents, diesel taxes exceeding 10 cents, LPG taxes in excess of the June 30, 1987 rate (8 cents), aviation gas taxes in excess of 6.4 cents, other oil taxes exceeding 1 cent (See Table S-106), and taxes on jet fuel exceeding 5.25 cents.27-5-101(ii)
State-Aid Road Fund.....23.25 percent or $4,000,000.Construction and reconstruction of state-aid road system, and administrative costs of division.Distribution is the greater of 23.35 percent of amount apportioned by 27-5-101(a) or $4,000,000. Amount distributed monthly. Allocated to counties on following basis: $833.33 monthly to each county, remainder on statutory percentage basis. 27-5-101(a)(ii)(1); 27-65-75(4)
State Highway Fund.....2 cents (gasoline)Construction, reconstruction and maintenance of highways, or debt service on highway bonds. 27-5-101(a)(ii)(2)
State Highway Fund.....Remainder Construction, reconstruction and maintenance of highways, or debt service on highway bonds.Of all State highway funds, an amount equal to the difference between $42,000,000 and the annual debt service for certain refunding bonds are to be expended for the four-lane highway program.27-5-101(a)(ii)(3)
 7 cents (gasoline), 10 cents (diesel), 8 cents (LPG), 6.4 cents (aviation gas), 1 cent (other oil)Distributed as follows:Also receives proceeds of 5.25 cents tax on jet fuel.27-5-101(b)
State Highway Fund.....20 percent Construction, reconstruction, and maintenance of highways.The 20 percent shall be reduced to a lower percentage if the 20 percent should reduce any county to a lesser amount than that received in the fiscal year ended June 30, 1966.27-5-101(b)(i)
State Tax Commission..... Amount required Refunds for nonhighway use. 27-5-101(b)(ii)
State Highway Fund.....5 percentConstruction, reconstruction, and maintenance of highways, or debt service on highway bonds. 27-5-101(b)(iii)
Fisheries and Wildlife Fund.....AppropriationTo defray expenses of the Department of Wildlife, Fisheries, and Parks. 27-5-101(b)(iv)
Aeronautics Commission Fund....6.4 cents (aviation gas)Construction and improvement of airports.Also receives proceeds of 5.25 cents tax on jet fuel. (See Table S-106)27-5-101(b)(v); 27-5-101(d)
 Remainder Distributed as follows:  
Transportation Department.....9/14 Distributed as follows:This fund also receives certain motor-vehicle and other tax revenues. (See Tables MV-106 and S-106) Beginning August 15, 2002, the State will distribute 1/6 of the principal and interest due on semiannual bond and interest payment to the Gaming Counties Bond Sinking Fund.27-5-101(b)(vi), 27-5-101(c)(iii)
Highway Bonds Sinking Fund.....Amount RequiredDebt service on State highway bonds.This allocation has priority over all others, but is deducted from the 9/14 State share. As of January 1, 1995, highway bonds are paid off.27-5-101(c)(i)
County Road Protection Fund - Coast Counties.....Amount RequiredDebt service on sea wall bonds, sea wall construction and maintenance (as road protection in coast counties).Returned to Hancock, Harrison and Jackson Counties.27-5-101(c)(ii)
Municipal-Aid Fund..... $1,000,000 Municipal streets and related usage.Distributed on a per capita basis - the amount paid out of the 9/14 when added to the amount paid out of the 5/14 below cannot exceed $65,000 to any one municipality in any one calendar year.27-5-103
State Highway Fund.....Remainder State highway construction, maintenance, administration, and matching Federal-aid.1/3 of the 9/14 is designated for road construction.27-5-101(c)(iv)
County Road Fund.....5/14 Distributed as follows: 27-5-101(b)(vi)
Municipal-Aid Fund..... See remarks Municipal streets and related usage.1/12 of product of the total population of all incorporated municipalities in each county times 75 cents. The amount of deductions made and payable to any municipality from any one county's funds shall not exceed $40,000 in any one calendar year.27-5-103
County Road Fund.....Remainder Debt service for county roads and road districts; construction and maintenance of roads and bridges in counties. 27-5-101(b)(vi)
MISSOURI
Gasoline: 17 Cents142.803
Diesel: 17 Cents142.803
LPG: 17 Cents142.803
Gasohol: 17 Cents142.803
   Rates shown do not include inspection fee. (§414.082) 
Motor-Fuel Tax Fund.....AllDistributed as follows:  
State Highways and Transportation Department Fund.....$10,980,000City and county share of cost of collection and refunds of motor fuel collections.Represents monthly payments of $915,000. This is a predetermined amount that is recalculated annually.226-300
 Net revenue from first 11 centsDistributed as follows:Certain motor-vehicle revenues and other revenues are distributed in the same manner. (See Tables MV-106 and S-106). 
To incorporated cities and towns.....15 percentConstruction, maintenance, policing, street lighting, street cleaning and service of debt incurred prior to the effective date of this section.Distributed on ratio of population of city, town or village to the total like population of the State. This fund also receives certain motor-vehicle revenues and other revenues. (See Tables MV-106 and S-106)Constitution Art. 4 §30(a)(2)
County-Aid Road Trust Fund.....10 percentConstruction, reconstruction and maintenance of county roads.Distributed 50 percent on ratio of miles of county roads to total miles of county roads in State and 50 percent on ratio of rural land valuation to total rural land valuation in State. Recalculated annually. This fund also receives certain motor-vehicle revenues and other revenues. (See Tables MV-106 and S-106)Constitution Art. 4 §30(a)(1)
State Highways and Transportation Department Fund.....75 percentDistributed as follows:This is a common fund receiving motor-fuel, motor-vehicle, motor-carrier, and other revenues. (See Tables MV-106 and S-106.)Constitution Art. 4 §30(b)(1)
 AppropriationCollection costs and refunds of motor-fuel taxes, motor-vehicle receipts, etc.; and cost associated with the Department of Public Safety. Constitution Art. 4 §30(b)(1)
State Road Fund..... RemainderLand acquisition, construction, reconstruction and maintenance of State highways and bridges, including municipal extensions thereof, State parks, public areas, State institutions, etc.Expended under direction and supervision of Highway and Transportation Commission.Constitution Art. 4 §30(b)(1)
 RemainderDistributed as follows:  
To incorporated cities and towns.....15 percent See above. Constitution Art. 4 §30(a)(2)
County-Aid Road Trust Fund.....15 percentSee above. Constitution Art. 4 §30(a)(1)
State Highways and Transportation Department Fund.....70 percentSee above. Constitution
    Art. 4 §30(b)(1)
MONTANA
Gasoline: 27 Cents15-70-204
Diesel: 27.75 Cents15-70-321
LPG: 5.18 CentsWhen mechanically blended at the terminal. Distributors pay full gasoline rate, then receive a refund qualified gasohol gallons.
Gasohol: 22.95 Cents 15-70-204
Special Revenue Fund, State Treasury.....AllFor distribution by Department of Transportation as follows: 15-70-101
Department of Transportation.....Amount requiredRefunds.Up to 60 percent refund for agricultural use.15-70-223 gasoline; 15-70-362 - diesel
Counties.....Appropriation Public transportation.Department of Transportation allocates 50 percent to the counties, and 50 percent to cities and urban transportation districts. 7-14-102
Montana Local Technical Assistance.....$54,000 Local Technical Assistance Transportation program in Bozeman. 15-70-101
Counties.....$6,323,000 Construction, reconstruction, maintenance and repair of rural roads or to match Federal-aid funds.Distributed 40 percent on population, 40 percent on mileage and 20 percent on area.15-70-101
Incorporated Cities and Towns.....$10,389,000Construction, reconstruction, maintenance and repair of city streets and alleys, or to match Federal-aid funds.Distributed 50 percent on population and 50 percent on mileage. 15-70-101
State Highway Special Revenue Account.....Amount requiredThe amount determined necessary to maintain a fund of $100,000 for participation in railroad grade crossing protection projects. 15-70-102
Debt Service Fund, Highway Bond Account.....Amount requiredInterest and redemption of highway bonds and to maintain a debt service reserve.By resolution of State board of examiners.60-3-201
State Park Account.....0.9 percentCreation, improvement and maintenance of State parks where motorboating is allowed.Ratio represents estimated portion of motor-fuel used to propel boats on State waterways.60-3-201
Snowmobile Account.....0.54 percentDevelop and maintain facilities which are open to public at no admission cost, to promote snowmobile safety, and control of noxious weeds. Ratio represents estimated portion of motor-fuel used to propel snowmobiles on State public lands.60-3-201
Aeronautic Account.....0.04 percentDevelop, improve and maintain facilities which are open to public at no admission cost and to promote aviation safety.Ratio represents estimated portion of motor-fuel used to propel aircraft within the State borders.60-3-201
Off-Highway Vehicle Account.....0.125 percentDevelop, improve and maintain facilities which are open to public at no admission cost and to promote off-highway vehicle safety.Ratio represents estimated portion of motor fuel used off-highway within the State.60-3-201
Highway Reconstruction Trust Account.....Amount requiredPlan, design and implement a program of reconstruction on Federal-aid System. Motor-fuel revenues to be allocated only to supplement severance taxes in equaling appropriated expenditures. (See Table S-106.) This account will terminate June 30, 2003.60-3-216
State Department of Transportation.....Remainder Construction, maintenance and administration of highways. 60-3-201
 
NEBRASKA
Gasoline: 23.0 Cents10.5¢ in §66-489; 10.4¢ in §66-4,141; 1¢ in 66-4,142; 2¢ in §66-4,145; 0.9¢ in 66-1521See remarks
Diesel: 23.0 Cents10.5¢ in §66-668; 10.4¢ in §66-4,141; 1¢ in 66-4,142; 2¢ in §66-670; 0.3¢ in §66-1521See remarks
LPG: 23.0Same as diesel, with exception of the 0.3 cents in 66-1521See remarks
Gasohol: 23.0 CentsSame as gasoline.See remarks
   Rates are composed of flat rate taxes of 10.5 cents and 2 cents, and variable excise tax (presently 11.4 and 1.0 cents). The variable tax is determined semi-annually by the Department of Roads by multiplying the statewide average cost of fuel (exclusive of any State and Federal taxes) by the variable rate percentage. This percentage is set annually by the Department of Roads to insure an adequate Highway Cash Fund. Rates shown include a 0.9 cent "Petroleum Release Remedial Action Fee". - motor vehicle fuel Rates shown include a 0.3 cent "Petroleum Release Remedial Action Fee". -non motor vehicle fuel  
Petroleum Release Remedial Collection Fund.....0.9 cent (motor-vehicle fuel), 0.3 cents (non motor-vehicle fuel)Petroleum leak cleanup and restitution.This represents the Petroleum Release Remedial Action Fee. 66-1519
Highway Allocation Fund....2 centsDistribution as follows :  
City Road Funds.....50 percentConstruction, maintenance, and administration of city streets. 66-4,148
County Road Funds.....50 percentConstruction, maintenance, and administration of county roads. 66-4,148
Highway Trust Fund.....Remainder Distributed as follows:Collection expenses paid out of fuel carrier permits, fees and other incidental fees. This fund also receives certain motor-vehicle fees and expenditures are made from combined revenues. (See Table MV-106.)66-499; 66-699
General Fund.....Amount required Refunds on motor fuel for export, Federal use, errors and losses. 66-499
Ethanol Production Incentive Cash Fund.......1.25 cents per gallonProgram for encouraging Ethanol Production in the state19.5 cents per gallon of gasoline used for nonhighway use is refunded to persons filing such claims and 1.25 cents going to the Ethanol Production Incentive Cash Fund 66-726
Agricultural Alcohol Fuel Tax Fund..... 1.25 cents per gallon Program for implementation of State agricultural alcohol industry for automotive fuels.19.5 cents per gallon of gasoline used for nonhighway use is refunded to persons filing such claims and 1.25 cents going to the Agricultural Alcohol Fuel Tax Fund 66-726
State Treasurer..... Amount required Principal and interest payments on State highway bonds.Apportioned monthly. 
Motor Fuel Tax and Collection Cash Fund...AppropriationCollection, administration, and enforcement.  
Highway Allocation Fund, Highway Trust Fund.....Remainder Distributed as follows:Also receives motor-vehicle excise tax revenue. (See Table S-106.) 
Grade Crossing Protection Fund.....$360,000For local grade crossing protection and the elimination of highway railroad crossings.$30,000 per month. See Table S-106 for additional revenues to this fund.39-2215
 RemainderDistributed as follows:  
Municipalities.....23 1/3 percent Construction, maintenance, administration, etc., of State roads under control of cities.Distributed monthly on the following basis: Total population, 50 percent; total motor-vehicle registrations, 30 percent; and miles of traffic lanes of streets, 20 percent.39-2215
 23 1/3 percentDistributed as follows:  
State-Aid Bridge Fund.....$384,000Replacement of county bridges.Funds matched by allocation from Department of Roads (see below).39-847.01
Counties.....RemainderConstruction, maintenance, administration, etc., of county roads and bridges.Distributed monthly on the following basis: Rural population, 20 percent; total population, 10 percent; linear feet of bridges, 10 percent; rural motor-vehicle registrations, 20 percent; total motor-vehicle registrations, 10 percent; total miles of rural roads, 20 percent; and value of farm products sold, 10 percent. No county will receive an amount less than received in 1969, based on the 1976 tax rates for highway-user fuels and registration fees. Deficiency to be paid from Highway Allocation Fund before general distribution.39-2215
 53 1/3 percent Distributed as follows:  
State-Aid Bridge Fund.....$384,000Replacement of county bridges.Matches amount deducted from counties 23 1/3 percent. 39-847.01
Department of Roads (Highway Cash Fund).....RemainderConstruction, maintenance, administration, etc., of State highways; public transportation assistance. This fund receives net revenues from the variable excise tax on motor fuel, and certain motor-vehicle revenues. (See Table MV-106)39-2215
NEVADA
Gasoline: 24.75 Cents17.65¢ in §365.170; 3.6¢ in §365.180; 1.75¢ in §365.190; 1¢ in §365.192; 0.75¢ in 590.840See remarks
Diesel: 27.75 Cents27 cents in §366.190; 0.75 in §590.840See remarks
LPG: 22 Cents366.190
CNG: 21 Cents366.190
Gasohol: 24.75 CentsSame as gasoline.
Gasoline tax disposition:    
State Highway Fund.....17.65 centsConstruction and maintenance of public highways.5 cents per gallon may not be used to purchase equipment related to construction and maintenance of public highways.365.540
County Gasoline Tax Fund.....1.25 centsConstruction, maintenance and repair of county roads, and debt service of revenue bonds.1.25 cents tax allocated monthly to the counties using the following formula: 2/3 per population and 1/3 per locally maintained road miles, except not county will receive less than they received in state fiscal year 2003. Used for bond service, road construction, maintenance, and repair - not for administration.365.180; 365.550
County Gasoline Tax Fund.....2.35 centsConstruction, maintenance and repair of county roads, and debt service of revenue bonds.2.35 cents tax allocated monthly to the counties using the following formula: 2/3 per population and 1/3 per locally maintained road miles. In a county with incorporated cities, the counties and cities split the tax proceeds internally: 1/4 per land area, 1/4 per population, 1/4 per locally maintained road miles, and 1/4 per vehicle miles of travel. No county or cily will receive less than they received in state fiscal year 2005. Used for bond service, road construction, maintenance and repair - not for administration. Washoe County has indexed this tax to inflation.365.180; 365.550
County-City.....1.75 centsConstruction, maintenance and repair of city streets, alleys and public highways, and debt service of revenue bonds.Each county's share of the 1.75 cent tax is apportioned between the county, towns with town boards and incorporated cities according to property valuation. Washoe County has indexed this tax to inflation.365.560
County-City.....1 centRepair of existing roads, streets, and alleys, other than those maintained by the State or Federal governments.Apportioned by county to unincorporated areas and incorporated cities by population. Washoe County has indexed this tax to inflation.365.196
Petroleum Cleanup Trust Fund.....0.75 centCleanup of leaking petroleum tanks.Imposed on gasoline, diesel fuel, and heating oil.590.840
Department of Taxation...0.0055 centInspection fee.0.0005 cent is deposited in the State General Fund. 0.005 cent is transferred to the State Board of Agriculture.590.120
County-City Regional Street and Highway Fund.....County optional tax, 9-cent maximum plus inflation indexing in counties under 400,000 populationCounty & city street and highway construction projects. Bond payments. Collection, administration and refunds of tax. Administrative costs based on contract between county and Nevada Department of Taxation limited to 1/2 percent of collections.The regional optional gas tax of up to 9 cents is collected on sales within county meeting requirements of creating a regional street highway commission. The following counties have adopted this tax: Carson City, 9 cents; Churchill, 9 cents; Clark, 9 cents; Douglas, 4 cents; Elko, 4 cents; Esmeralda, 4 cents; Humboldt, 9 cents; Lander, 9 cents; Lincoln, 4 cents; Lyon, 9 cents; Mineral, 9 cents; Nye, 4 cents; Pershing, 9 cents; Washoe, 9 cents; and White Pine, 9 cents. Washoe County has indexed this tax to inflation.373.030; 373.110; 373.065
Department of Taxation.....AppropriationGasoline tax collection and administration.Cost of administration and collection of the gasoline tax, administered by the Fuel Tax Division, Nevada Department of Taxation, is limited by legislative appropriations made from the State Highway Fund, not to exceed 1 percent of the total proceeds so collected.481.083
Conservation and Natural Resources, Division of Wildlife.....24.805 cents (see remarks)Improvement of boating facilities and water craft control.These are considered excise taxes on motor fuel used in water craft. 365.535
Special-Fuel Tax Disposition:    
Motor Vehicle Fund...Diesel: 27 Cents; LPG: 22 Cents; CNG: 21 CentsConstruction and maintenance of public highways5 cents per gallon may not be used to purchase equipment related to construction and maintenance of public highways. 366.700
Petroleum Cleanup Trust Fund.....0.75 centsCleanup of leaking petroleum tanks.Imposed on gasoline, diesel fuel, and heating oil.590.840
Department of Motor VehiclesAppropriationSpecial-fuel tax collection and administration.Cost of administration cannot exceed 22% of collections. Cost of administration and collection special-fuel tax, administered by the Motor Carrier Division, Department of Motor Vehicles, is also limited by legislative appropriation made from the State Highway Fund.481.083;
Aviation Fuel Tax Disposition:    
County Airport Funds.....10 cents maximum with 2 cents mandatory plus up to 8 cents optional.County airport purposes and Civil Air Patrol.By legislative action, a maximum of $85,000 is transferred to the Civil Air Patrol prior to disbursement to counties.365.565
Gasoline and Special Fuel Taxes Disposition:    
Department of Motor Vehicles and Public Highway Patrol Division.....Appropriation from State Highway FundEnforcement of traffic laws.Legislative appropriation from State Highway Fund includes tax receipts from both gasoline and special fuel.481.083
NEW HAMPSHIRE
Gasoline: 19.625 Cents18¢ in §260:32; 1.5¢ in §146-D:3See remarks
Diesel: 19.625CentsSame as gasoline.See remarks
Gasohol: 19.625 CentsSame as gasoline.See remarks
   The gasoline, diesel, and gasohol rates shown include a 1.5 cent additional tax for the 
   Oil Discharge and Disposal Cleanup Fund but do not include the additional tax for the 
   Oil Pollution Control Fund, which is assessed on a broad range of petroleum products.  
State Treasurer..... Amount required Refunds of tax. 260:50
Aeronautical Fund.....Tax on aviation fuel Revenues are deposited into State Aeronautical Fund. Expenditures for air navigation facilities and airport construction must be authorized by Aeronautical Fund appropriations.422:42
Fish and Game Department and Department of Safety.....Unrefunded tax on motorboat fuelPromotion of safety on and development of water navigation facilities. Use in motorboats is refundable. Portion not claimed for refunds is paid 1/2 to Division of Safety Service and 1/2 to the Fish and Game Department.260:60
State Overhead Charges.....Amount requiredAll charges against Highway Fund for Department of Transportation, Department of Safety and Highway Safety Agency. Includes collection expenses.Appropriation annually from the Highway Fund for general overhead State charges.260:59
Oil Discharge and Disposal Cleanup Fund.....1.5 cent (gasoline, diesel, gasohol)Reimbursement for costs incurred in cleaning up oil discharges and disposals in the ground waters, surface water and soils of the state.The tax is suspended when the fund balance exceeds $10,000,000 and reinstated whenever the fund drops below $5,000,000.146-D:3
Oil Pollution Control Fee.125 cent (gasoline, diesel, gasohol)Inland and Costal oil spill response for oil spills in the State.The tax is suspended when fund balance exceeds $5,000,000 and reinstated whenever the fund drops below $4,000,000 
State Highway Fund.....18 centsDistributed as follows:This is a common fund receiving net revenues from motor-vehicle registrations, operator licenses, motor-fuel taxes (road tolls), and other special charges and taxes. Appropriations and expenditures are made from the common fund sources, revenue sources, except for certain motor-vehicle fees. (See Table MV-106)6:12; 260:59
Highway and Bridge Betterment Account.....2 centsDistributed as follows: 235:23-a
 88 percentHighway construction, reconstruction and resurfacing; bridge construction, reconstruction and maintenance. Allocated among each State highway district. 50 percent distributed based on class I, class II and class III highway mileage excluding turnpikes; 50 percent distributed based on population. 235:23-a
Local Highway Aid Fund.....12 percentLocal road construction, reconstruction, and maintenance. Allocated among cities, towns, and unincorporated places. 50 percent distributed based on class IV and class V highway mileage; 50 percent distributed based on population. 235:23-a
Department of Safety.....Appropriation State highway patrol.  
State Treasurer..... Amount requiredInterest and redemption of highway bonds. 6:13-b
Department of Justice.....Amount requiredLegal services for Department of Transportation. 228:75
State and Town Bridge Aid.....AllocationConstruction and reconstruction of bridges on class II, IV and V highways, and matching Federal-aid funds.Funds are matched by cities and towns.234:10
State-Aid Construction and Reconstruction.....Matched allotmentsConstruction and reconstruction of class II highways (State secondary system).Expended under direction of Department of Transportation. Funds are allotted to, and catched by, cities and towns.235:14
Highway Block Grant Aid(Cities and Towns).....See remarksConstruction, reconstruction and maintenance of class IV and V highways (city streets and town roads).Funds not less than 12 percent of revenue collected in preceding year (Apportionment A). Funds of at least $400,000 based on a mileage and valuation formula (Apportionment B). Paid to towns and cities in quarterly increments, on a 1/2 mileage and 1/2 population formula.235:23
Department of Transportation.....Remainder Construction, maintenance, and administration of State highways.An amount equal to 1/15 of the Beer Tax must be dedicated for litter control from existing revenues of the Department of Transportation.6:12(f)
Highway Surplus Account.....See remarks Reallocation to highway purposes.At close of fiscal year, unused appropriations and excess funds are deposited in this account.228:11
NEW JERSEY
Gasoline: 10.5 Cents54:39-27
Diesel: 13.5 Cents54:39-64.3
LPG: 5.25 Cents54:39-27.1
Gasohol: 10.5 Cents    
State Treasurer..... Amount requiredRefunds of tax. 54:39-73
Airport Safety Fund.....Tax on aviation fuelAirport safety. 54:39-71
    54:39-74
Department of Commerce and Navigation.....$90,000Construction, maintenance, and improvement of inland waterways.  
Transportation Trust Fund.....10.5 cents Planning, construction, and repair of State transportation other transportation; debt service on transportation bonds and aid to local governments.10.5 cents of motor-fuel tax is constitutionally dedicated to fund, by legislation not less than 200 million of tax imposed on the sale of petroleum products and 200 million from the State Sales and use, and not less than 12 million from the Toll Road collections. Minimum annual State appropriation of $483,000,000 is required.Constitution
State General Fund.....Remainder Subject to appropriation for highways or other purposes. Excess revenues from road-user taxes go into the State General Fund, together with revenues from many other sources, and lose their identity. Appropriations for highway purposes are made from the Transportation Trust Fund and the General Fund, and the latter may be construed as derived from road-user tax revenue insofar as highway appropriations do not exceed such net revenues. 
NEW MEXICO
Gasoline: 18.875 Cents 7-13-3; 7-13A-3
Diesel: 22.875 Cents7-16A-3; 7-13A-3
LPG: 12 Cents 7-16B-4
Gasohol: 18.875 Cents 7-13-3; 7-13A-3
   Gasoline, diesel and gasohol rates shown include the "Petroleum Products Loading Fee" of $150.00 per 8,000 gallon load (1.875 cent per gallon). Rates will vary depending on the unobligated balance of the Corrective Action Fund. See below.  
 1.875 cents (gasoline, diesel, gasohol) This is the Petroleum Products Loading Fee. 7-13A-3
Local Government Road Fund.....0.5 centsMaintenance, Construction and Improvement of local roads. $40.00 per 8000 gallons. 7-1-6.25
Corrective Action Fund.....1.375 cents (remainder)Cleanup of petroleum leakage.This portion of the fee drops to 1 cent if the unobligated balance of the Corrective Action Fund exceeds $6.000,000; drops to 0.5 cent if the balance exceeds $12,000,000 ; and is suspended if the balance exceeds $18,000,000. 7-1-6.25; 7-13A-3
Tax Administration Act (TAA)....Amount requiredRefunds.The Department of Taxation and Revenue allocation for administration is provided by legislative appropriation from the State General Fund.  
 Net diesel receipts (21 cents) The Motor Transportation Division (heavy commercial vehicle compliance) funding is provided by legislative appropriation from the State General Fund and State Road Fund. 
Local Government Road Fund.....9.52 percentMaintenance, Construction and Improvement of local roads.  7-1-6.39
State Road Fund..... 90.48 percentSee authorized distribution below. 7-1-6.10
 Net gasoline/gasohol & LPG receipts (17 & 12 cents)Distributed as follows: 7-1-6.10
State Aviation Fund.....0.26 percentConstruction and development of public airport facilities. 7-1-6.7
Motorboat Fuel Tax Fund.....0.13 percentConstruction, improvement, and furnishing of boating and related facilities in the State. 7-1-6.8
 10.38 percentDistributed as follows:   
Municipalities.....90 percentMunicipal general purposes unless otherwise pledged.Distributed among the municipalities and H-Class Counties in the proportion to sales. If any municipality has created a Street Improvement Fund, then these revenues are pledged to such fund.7-1-6.9
Counties.....10 percentCounty general purposes.Distributed among the counties in the proportion to sales outside incorporated municipalities.7-1-6.9
County Government Road Fund.....5.76 percentCounty road purposes.Distributed on mileage basis. Also receives certain motor-vehicle revenues. (See Table MV-106)7-1-6.19
Municipalities.....5.76 percentMunicipal road purposes.Distributed on taxable gallonage basis.7-1-6.27
Municipal Arterial Program.....1.44 percentConstruction and reconstruction of urban extensions of rural state highways, and other streets determined by the State Highway Department. 7-1-6.28
Qualified Tribe Gasoline Tax Sharing Agreement.....$4,480,000 annually thru 12/31/2013Qualified tribes ($4,080,000) and General Fund ($400,000)Ensures no gasoline distribution for resale outside of Tribal boundaries by qualified tribes.67-3-8.1, 7-1-6.44
State Road Fund..... 76.27 percent less $4.48 million annual aboveMaintenance, construction and improvement of State highways, and parks and recreation roads, and matching Federal allotment under Federal-aid road laws.Monthly disbursements are made to this fund from the Tax Administration Act Suspense Fund. This also receives motor-vehicle revenues, occasional appropriations and severance tax bond proceeds. (See Tables MV-106 and S-106)7-1-6.10
NEW YORK
Gasoline: 22 Cents4¢ in TAX 284; 3¢ in 284-a; 1¢ in 284c; 0.05¢ in 284-d; 8.4¢ in 301-a; 5.6¢ in 301-jSee remarks
Diesel: 20.25 Cents4¢ TAX 282-a; 3¢ in 282-b; 1¢ in 282-c; 8.4¢ in 301-a; 3.65¢ in 301-jSee remarks
LPG: 8 Cents4¢ in TAX 284; 3¢ in TAX 284-a; 1¢ in TAX 284cSee remarks
Gasohol: 22 Cents4¢ in TAX 284; 3¢ in 284-a; 1¢ in 284c; 0.05¢ in 284-d; 8.4¢ in 301-a; 5.6¢ in 301-jSee remarks
   Rates shown include a flat rate of 8 cents (4 cents plus 3 cents plus 1 cent) for gasoline, diesel, gasohol. and LPG. A petroleum testing fee of 0.5 mill (0.05 cent) per gallon applies to gasoline. In addition, the State levies a Petroleum Business Tax (PBT) and a supplementary Petroleum Business Tax on gasoline, gasohol, and diesel. The basic rate is currently 8.4 cents, and the supplementary rate is 3.65 cents per gallon for diesel and 5.6 cents per gallon for all other fuels. Every January 1, the basic and supplementary rates are indexed based on the Refined Products category of the Producer Price Index.  
Motor Fuel Quality Account.....0.05 centsTesting of petroleum products.This is the petroleum testing fee. Does not apply to diesel or LPG.TAX 284-d
 5.6 centsDistributed as follows:This represents the Supplemental Petroleum Business Tax. Distribution does not apply to LPG.TAX 301-j
Department of Taxation and    
Finance.....Amount requiredCollection, administration and refunds of tax. TAX 301-j
 RemainderDistributed as follows:  
Dedicated Mass    
Transportation Trust Fund.....37 percentSee below. TAX 301-j
Dedicated Highway and Bridge Trust Fund.....63 percentSee below. TAX 301-j
 8.4 centsDistributed as follows:This is the Petroleum Business Tax basic rate. Distribution does not apply to LPG. 
State General Fund.....$7,500,000State general purposes.$625,000 per month. This money will be redistributed to dedicated Mass Transportation Trust Fund and Dedicated Highway and Bridge Trust Fund on April 1, 2001.TAX 312; TAX 171-a
 Remainder Distributed as follows:  
State General Fund.....10.7 percentState general purposes.Distribution changes to 5.0 percent on April 1, 2001.TAX 312
Mass Transit Operating Assistance Account.....19.5 percentOperating assistance for metropolitan mass transportation.Distribution changes to 14.7 percent on April 1, 2001.TAX 312
 69.8 percentDistributed as follows:Distribution changes to 80.3 percent on April 1, 2001.TAX 312
Dedicated Mass Transportation Trust Fund.....37 percentSee below. TAX 312
Dedicated Highway and Bridge Trust Fund.....63 percentSee below. TAX 312
Dedicated Highway and Bridge Trust Fund.....4 cents (gasoline)See below. Tax 284; 289-e;
    Fin 89-b
 4 cents (diesel)Distributed as follows: TAX 171-a; 282-a; TAX 289-e; 301-j
Dedicated Mass Transportation Trust Fund.....37 percentSee below. FIN-89-c
Dedicated Highwya and Bridge Trust Fund.....63 percentSee below. FIN 89-b
 3 cents (gasoline)Distributed as follows: TAX 284-a; 301-j
Dedicated Mass Transportation Trust Fund.....27.8 percentConstruction, maintenance, operation of mass transit facilities including vehicles and debt service. FIN 89-c
Dedicated Highway and Bridge Trust Fund.....47.2 percentSubject to legislative appropriation for: construction, reconstruction, enhancement, improvement, replacement, reconditioning, restoration, rehabilitation and preservation of State, county, town, city and village roads, highways, parkways and bridges; matching and Federal grants; preventative maintenance; engineering and administrative services of the Department of Transportation; and debt service. FIN 89-b
Emergency Highway Reconditioning and Preservation Fund.....12.5 percentSee below.This amount is credited to the Reserve Account within the fund.TAX 282-b; 284-a; FIN 89
Emergency Highway Construction and Reconstruction Fund.....12.5 percentSee below.This amount is credited to the Reserve Account within the fund.TAX 282-b; 284-a; FIN 89-a
 3 cents (diesel)Distributed as follows:  
General Fund75 percent Subject to legislative appropriation for: construction, reconstruction, enhancement, improvement, replacement, reconditioning, restoration, rehabilitation and preservation of State, county, town, city and village roads, highways, parkways and bridges; matching and Federal grants; preventative maintenance; engineering and administrative services of the Department of Transportation; and debt service.Funds may also be appropriated for similar activities involving rail, port and aviation facilities (State Finance 89-b).TAX 171-a
Emergency Highway Reconditioning and Preservation Fund.....12.5 percentSee below. FIN 89
Emergency Highway Construction and Reconstruction Fund.....12.5 percentSee below. FIN 89-a
 1 cent (gasoline), 1 cent (diesel)Distributed as follows: TAX 284-c; TAX 282-c
Emergency Highway Reconditioning and Preservation Fund.....50 percentState highway reconditioning and preservation, projects whose deferral would result in rapid deterioration of State highways.New York State Thruway Authority is designated as a financing agent for issuing bonds. Contractual agreements are between the Commissioner of Transportation and the Authority (State Finance 89). Half of this amount is credited to the Reserve Account within the fund.TAX 282-c; 284-c; FIN 89
Emergency Highway Construction and Reconstruction Fund.....50 percentDesign, acquisition, construction or reconstruction of State highways and parkways.New York State Thruway Authority is designated as a financing agent for issuing bonds. Contractual agreements are between the Commissioner of Transportation and the Authority (State Finance 89-a). Half of this amount is credited to the Reserve Account within the fund.TAX 282-c; 284-c; FIN 89-a
NORTH CAROLINA
Gasoline: 29.9 Cents§105-449.81See remarks
Diesel: 29.9 CentsSame as gasoline.See remarks
LPG: 29.9 CentsSame as gasoline.See remarks
Gasohol: 29.9 CentsSame as gasoline.See remarks
   Rates shown do not include a 0.25 cent per gallon inspection fee assessed on all motor fuel. The tax on motor fuel is comprised of a fixed rate of 17.5 cents and a variable rate of 12.4 cents as of January 1, 2008) calculated as 7% of the average wholesale price of motor fuel, as computed every six months. 
Department of Revenue.....Amount requiredCollection and administration. 119-18
Department of Agriculture.....Amount requiredCollection and administration. 119-23
General Fund.....Nonhighway and kerosene feesState general purposes. 119-23
Leaking Underground Storage Tank Funds.....RemainderLeaking underground storage tank correction. 119-18
 Motor-fuel TaxDistributed as follows:  
Department of Revenue.....Amount requiredRefunds of gasoline tax. 105-449
 RemainderDistributed as follows:  
Leaking Underground Storage Tank Funds.....0.5 centLeaking underground storage tank correction.19/32 to the Commercial Leaking Petroleum Underground Storage Tank Cleanup Fund, 3/32 to the Noncommercial Leaking Petroleum Underground Storage Tank Cleanup Fund, and 10/32 to the Water and Air Quality Account Fund. 105-449.125
 RemainderDistributed as follows:  
State Highway Fund.....75 percentDistributed as follows:Also receives motor-vehicle, motor-carrier and other revenues. (See Table MV-106.) Appropriations are from combined revenues unless otherwise indicated.105-449.125
Wildlife Resources Commission.....1/6 of 1 percent Commission expenses. 105-449.126
State Treasurer .....1 cent motor-fuel tax revenuesInterest and redemption of State highway bonds.  
Dept. of Transportation, Secretary of Transportation and Staff Units (Public Transportation Division).....AppropriationGeneral administration.Appropriation is the greater of $1,645,000 or 50 cents times the number of registered vehicles.136-16.8
Division of Motor Vehicles.....Appropriation Collection of motor-vehicle registration fees and motor-carrier taxes; administration of motor-vehicle and driver license laws.  
Municipalities.....1.75 cent motor-fuel tax revenuesConstruction, reconstruction and maintenance of municipal streets and construction of bikeways located within ROW.Allocated to eligible cities and towns, 75 percent on the basis of population and 25 percent on the basis of mileage of public streets that are not a part of the State Highway system.136-41.1
Secondary Roads Paving Program.....1.75 cent motor-fuel tax revenues tax revenuesConstruction, reconstruction and maintenance of secondary roads.Department of Transportation spends these funds on the basis of unpaved State-maintained secondary road mileage. The formula for the first $68,670,000 does not include vehicle usage, while the formula for all additional allocations includes only roads with more than 50 vehicles per day.136-44.2A
Department of Public Instruction.....AppropriationDriver training and safety education in public schools.  
Department of Crime Control & Public Safety.....Appropriation State highway patrol.  
Air Cargo Authority.....Appropriation Administration for Air Cargo Center.  
Division of Highways.....RemainderAdministration, construction, maintenance and betterment of State primary and secondary highways, municipal extensions, and scenic parkways.  
State Highway Trust Fund.....25 percentDistributed as follows:Also receives motor-vehicle, motor-carrier and other revenues. (See Tables MV-106 and S-106) Appropriations shown are from combined revenues unless otherwise indicated. If any Federal-aid Highway program funds are received for a Trust Fund project, an equivalent amount will be transferred from the Trust Fund to the State Highway Fund. In the first quarter after the Secretary of Transportation certifies that sufficient revenue has accumulated to fund all designated projects (Chapter 136-14), the Trust Fund will be eliminated, and all of its funding sources will revert to the State Highway Fund.105-449.125,
Department of Transportation.....Amount requiredAdministration of Trust Fund.Not to exceed 4.5 percent of total revenue.136-176
 RemainderDistributed as follows:  
Municipalities.....6.5 percentConstruction, reconstruction and maintenance of municipal streets.For distribution, see above.136-176
Secondary Roads Paving Program.....6.5 percentConstruction, reconstruction and maintenance of county roads.For distribution, see above. If the Department determines that all State-maintained unpaved roads can be paved within six years with non-Trust Fund revenues, then the 6.5 percent allocated for secondary roads will revert to the Division of Highways and be added to the "Intrastate system" allocation.136-176
Division of Highways.....25.05 percentPlan, design, and construct urban loops. 136-176
Division of Highways.....61.95 percentPlan, design, and construct projects of the "intrastate system". 136-176
NORTH DAKOTA
Gasoline: 23 Cents57-43.1-02
Gasohol: 23 Cents57-43.1-02
Diesel: 23 Cents57-43.2-02
LPG: 23 Cents57-43.2-02
 57-43.2-02
Township Road Fund.....1 cent - industrialConstruction and maintenance of township highways andThe 1 cent tax imposed for township highway and bridge purposes is not refundable.54-27-19.1
 1 cent - agriculturalbridges.  
 Fuel used for aviation,Distributed as follows:  
 agricultural purposes,   
 or industrial purposes   
Motor Fuel Refund   57-43.1-03;
Account.....Amount requiredRefund of motor-fuel tax.Refunds are limited to 21.5 cents for industrial users, and 15 cents for agricultural users.57-43.1-03.1
Agricultural Fuel Tax Fund.....0.5 cent - industrial; 2 cents - agriculturalProgram for implementation of a State agricultural processing industry for agriculturally derived fuels, chemical and other products.Reduction of refund on motor fuel used for industrial or agricultural purposes.57-43.1-03;
Highway Distribution Fund.....1 cent - agriculturalProgram to provide production incentives to North Dakota ethanol producers.Reduction of refund on motor fuel used for agricultural purposes.57-43.1-03.1
Agricultural Research Fund4 cents - agriculturalResearch activities affecting ND commodities  
Aeronautics Commission Fund.....Unclaimed refunds on aviation gasolineFor airport use.Also receives a 4 percent excise tax on sale price of aviation gasoline fuel and jet aviation motor fuel on which 8 cent tax was originally levied and subsequently refunded.57-43.3-07; 57-43.3-4
Highway Tax Distribution Fund.....Appropriation Collection and administration of motor-fuel tax. 57-43.1-29
Highway Tax Distribution Fund.....Remainder (net of 22 cents)Distributed as follows:This is a common fund receiving motor-fuel revenues, a 2 percent special fuels excise tax on exempt fuels, motor-vehicle and motor-carrier revenues. (See Tables MV-106 and S-106.) Distribution is made from combined revenues.57-43.1-28:57-43.1-29
State Highway Fund.....63 percent Construction, maintenance and administration of State highways, including safety. 54-27-19
Counties and Cities.....37 percent For county highways and city streets.Allocated by the State Treasurer to the counties in the proportion that the number of motor vehicles registered in each county bears to the total motor vehicles registered in all counties of the State. The amount so allocated to each county is then distributed by the State Treasurer, 73 percent to the county for highway purposes and 27 percent to the incorporated cities of that county for street purposes. Distribution to cities is on a population basis. Provided, however, that in each county having a city with a population of 10,000 or more, the amount transferred each month into the County Highway Tax Distribution Fund shall be the difference between the amount allocated to that county and the total amount allocated and distributed to the cities in that county as computed according to the following formula: (1) The share to each city having a population of less than 1,000 shall be determined by multiplying the population of that city by the product of 1.50 times the statewide per capita average. (2) The share to each city having a population of 1,000 to 4,999, inclusive, shall be determined by multiplying the population of that city by the product of 1.25 times the statewide per capita average. (3) The share to each city having a population of 5,000 or more shall be determined by multiplying the population of that city by the statewide per capita average for all such cities.54-27-19
OHIO
Gasoline: 28 Cents2¢ and 15¢ in §5735.05; 2¢ in §5735.25; 8¢ in §5735.29; 1¢ in §5735.30See remarks
Diesel: 28 CentsSame as gasoline.See remarks
LPG: 28 CentsSame as gasoline.See remarks
Gasohol: 28 CentsSame as gasoline.See remarks
Tax Refund Special Account.....Amount requiredAmount of refunds of motor-vehicle fuel taxes.Sufficient amounts are placed in account to equal refunds certified by the Tax Commissioner. Refunds total about $20-25 million per year. 5735.23; 5735.26
Waterways Safety Fund and Wildlife Boater and Angeler Fund 1 percent of gross tax receipts after refundsAcquiring, constructing and maintaining harbors, channels and facilties for vessels in navigable waters.General assembly finds that this percentage represents the amount of fuel used in boats. 7/8ths to Water Safety Fund and '1/8th to boater angler fund 5735.051
Grade Crossing Fund.....$ 100,000 per monthPayment of public share of the cost of reducing hazards at public highway-railway crossings. 4907.472; 5735.23
State Highway Safety Fund........$ 1,600,000 per monthOhio State Highway Patrol HB 119
Motor Fuel Tax Admin Fund0.275 percent of gross tax receipts after refunds Ohio Department of TaxationTo pay the expenses of the Department of Taxation incident to administration of the motor fuel laws.5735.053
Calculate Balance, then:    
State Highway Operating FundAppox 63.9 % of totalOhio Department of TransportationOf the amounts credited to the Highway Operating Fund, the following transfers or reductions take place:5735.23, 5735.26,
   An amount required to satisfy the debt service for the State Highway Bond Obligations is transferred to the Bond Retirement Fund5735.30 and 5735.23
   - Approximately $188 million per year is allocated back to the municipalities, counties, and townships.Temporary law HB 67
   - A total of $14.7 million is transferred to other state agencies such Department of Development, Inspector Generals office, and Ohio Turnpike Community Resolution FundTemporary law HB 67
Municipalities.....Appx 12.6 % of totalConstruction and maintenance of city highways, roads, streets and bridges. Debt service.Allocated on basis of number of vehicles registered in preceding year. Receipts flow through the Gasoline Excise Tax Fund. 5735.23; 5735.27(A)(1); 5735.291
Counties.....Appox 10.8% of totalMaintenance and repair of county roads and highways. Debt service.Distributed to counties in equal portions. Receipts flow through the Gasoline Excise Tax Fund.5735.23; 5735.27(A)(3); 5735.291
Townships.....Appox 6.3 % of totalConstruction and maintenance of township roads and highways.Generally distributed to townships based on formula of registrations and lane miles of roads. Receipts flow through the Gasoline Excise Tax Fund. 5735.23; 5735.27(A)(5); 5735.291
Local Transportation Improvement FundAppox 3.4 % of totalLocal Road and Bridge Improvements; Administered by the Ohio Public Works Commission. Receipts flow through the State & Local Government Highway Distribution Fund164.14; 5735.23
Ohio Turnpike Authority.....Amount requiredConstruction, repair and maintenance of Ohio Turnpike.5 cents per gallon sold at turnpike stations. Funds may not be expended for the construction of new interchanges. Appox 2.0 - 2.5 mil year.5735.23
OKLAHOMA
   Rates shown composed of the following parts: 
Gasoline: 17 Cents16 cents in §68-500.4(1); 1 cent in §17-354See remarks
Diesel: 14 Cents13 cents in §68-500.4(2), 1 cent in §17-354See remarks
LPG: 17 Cents5.5¢ in §68-703; 1¢ in §68-705; 2.5¢ in §68-707.1; 1¢ in §707.2; 6¢ in §68-707.3; 1¢ in 17-354See remarks
Gasohol: 17 CentsSame as gasoline.See remarks
   Rates shown include additional 1 cent per gallon to fund the Petroleum Storage Tank Release Environmental Cleanup Indemnity Fund. 
Petroleum Storage Tank Release Environmental Cleanup Indeminity Fund....1 centDistributed as follows:  
Corporation Commission....$1,000,000Regulatory activities associated with the exploration and production of oil and gas. 17-354
Environmental Trust Revolving Fund.....$1,000,000Cleanup of abandoned oil and gas processing and refining sites. 17-354
State Transportation Fund.....RemainderConstruction, repair and maintenance of State highways.When the balance of the Petroleum Storage Tank Release Indemnity Fund falls below $5,000,000, the additional 1 cent tax is to be deposited in the Indemnity Fund for 90 days. Tax from 97.5 percent of all fuels used on turnpikes, not exceeding $1,000,000 per year, or $3,000,000 per year if additional bonds are sold, is deducted from State Transportation Fund and paid to Turnpike Authority. This fund also receives certain motor-vehicle revenues. (See Table MV-106)17-354
 16 cents (gasoline, gasohol)Distributed as follows:  
Native American Indian Tribes.....4.5 percent These funds are deemed to be in lieu of tribal tax revenues that the tribes would have otherwise collected on sales of motor fuels.68-500.63(C)(3)
Aeronautics Commission Revolving Fund.....$3,000 monthly Estimated amount of tax paid on gasoline consumed by engines to propel aircraft.3-91
State Transportation Fund.....$250,000 monthlyConstruction, repair and maintenance of State highways. 68-500.6(A)(1)
 RemainderDistributed as follows:  
General Revenue Fund..... Collection and administration of tax.3% on "OK Turnpike Miles Certification"68-500.6(A)(2); 68-500.6(A)(3)
 63.75 percentDistributed as follows:  
Public Transit Revolving Fund.....$850,000For establishing, expanding, improving and maintaining rural and urban mass transportation services. Fund administered by State DOT. 68-500.6(A)(3); 69-4031
Railroad Maintenance and Revolving Fund.....$850,000For rail planning; administration of railroad assistance projects; rail service continuation payments; and the acquisition, construction, reconstruction, repair, maintenance and operation of railroad right-of-way and trackage. Fund administered by State DOT. 68-500.6(A)(3); 66-309
State Transportation Fund.....RemainderConstruction and maintenance of State Highways.Tax from 97.5 percent of all fuels used on turnpikes is deducted from the State Transportation Fund and paid to Turnpike Authority until all of the Authority's debt service has been paid. From this amount 3 percent apportioned to the State General Fund. This fund also receives certain motor-vehicle revenues. (See Table MV-106).68-500.6(A)(3);
County Highway Funds.....27 percentConstruction and maintenance of county and township roads and streets, debt service for county highway bonds, and 1/3 of Circuit Engineering District Revolving FundDistributed among the counties based on a combination of area, population, and road miles.68-500.6(A)(4)
County Road Improvement    
Revolving Fund.....3.125 percentFor improvement and maintenance of county primary roads.Maximum of $20 million a year paid to counties based on needs. County road and bridge improvement programs to be coordinated. State DOT. administered.68-500.6(A)(5)
County Bridge Improvement Fund.....2.625 percentFor improving, repairing and replacing county bridges, and matching Federal-aid funds.Fund distribution is based on need. State DOT administered.68-500.6(A)(6)
Incorporated Cities and Towns.....1.875 percentConstruction and maintenance of streets and alleys.These funds are distributed to cities and towns in the proportion which the population, as shown by the last Federal census, bears to the total population of all incorporated cities and towns in the State.68-500.6(A)(7)
 13 cents (diesel)Distributed as follows:  
Native American Indian Tribes.....4.5 percent These funds are deemed to be in lieu of tribal tax revenues that the tribes would have otherwise collected on sales of motor fuels. 68-500.63(C)(3)
State Transportation Fund.....$83,333 monthlyConstruction, repair and maintenance of State highways. 68-500.7(A)(1)
High Priority State Bridge Revolving Fund1.39 percentCollection and administration of tax. 68-500.7(A)(2)
State Transportation Fund.....64.34 percentConstruction, repair and maintenance of State highways.Tax from 97.5 percent of all fuels used on turnpikes is deducted from the State Transportation Fund and paid to Turnpike Authority until all of the Authority's debt service has been paid. From this amount 3 percent apportioned to the State General Fund. This fund also receives certain motor-vehicle revenues. (See Table MV-106).68-500.7(A)(3); 69-1727
County Highway Funds.....26.58 percentConstruction and maintenance of county and township roads and streets, debt service for county highway bonds, and 1/3 of 1 percent to State General Fund for auditing county books. 68-500.7(A)(4)
County Road Improvement Revolving Fund.....3.85 percentFor improvement and maintenance of county primary roads.Maximum of $20 million a year paid to counties based on needs. County road and bridge improvement programs to be coordinated. State DOT. administered.68-500.7(A)(5)
County Bridge Improvement Fund.....3.84 percentFor improving, repairing and replacing county bridges, and matching Federal-aid funds.Fund distribution is based on need. State DOT administered.68-500.7(A)(6)
 16 cents (LPG)Distributed as follows:  
 6 centsDistributed as follows: 68-704(A)(1);
    68-707.1(C);
General Revenue Fund.....3 percentGeneral governmental functions of State government. 68-704(A)(1)
State Transportation Fund.....72.75 percentConstruction, repair and maintenance of State highways.Tax from 97.5 percent of all fuels used on turnpikes is deducted from the State Transportation Fund and paid to Turnpike Authority until all of the Authority's debt service has been paid. From this amount 3 percent apportioned to the State General Fund. This fund also receives certain motor-vehicle revenues. (See Table MV-106).68-704(A)(1);
County Highway Funds.....24.25 percentConstruction and maintenance of county and township roads and streets, debt service for county highway bonds, and 1/3 of 1 percent to State General Fund for auditing county books. 68-704(A)(1)
State Transportation Fund.....6 centsConstruction, repair and maintenance of State highways.Tax from 97.5 percent of all fuels used on turnpikes is deducted from the State Transportation Fund and paid to Turnpike Authority until all of the Authority's debt service has been paid. From this amount 3 percent apportioned to the State General Fund. This fund also receives certain motor-vehicle revenues. (See Table MV-106).68-704(A)(2); 68-707.3(D)(1); 69-1727
County Highway Funds.....2.5 centsConstruction and maintenance of county and township roads and streets, debt service for county highway bonds, and 1/3 of 1 percent to State General Fund for auditing county books. 68-704(A)(3)
County Bridge Improvement Fund.....0.5 centFor improving, repairing and replacing county bridges, and matching Federal-aid funds.Maximum of $20 million a year paid to counties based on needs. County road and bridge improvement programs to be coordinated. Administered by State Department of Transportation. 68-707.1(C)
County Road Improvement Revolving Fund.....1 centFor improvement and maintenance of county primary roads. 68-707.2
OREGON
Gasoline: 24 Cents319.020
Diesel: 24 Cents319.520
LPG: 24 Cents319.530
Gasohol: 24 Cents319.530
Dept. of Transportation, Driver and Motor Vehicles Expense Account.....Amount requiredCollection, administration and refunds of tax.Receipts are deposited in collection account from which expenses and refunds are paid.802.110
Aeronautics Fund.....9 cents of tax on gasoline sold for aircraft useAdvancement of aviation.15 cent refund made on aviation fuel when full tax is paid. Also, 1/2 cent of jet fuel used for this purpose.319.410; 319.417
Boating Safety, Law Enforcement and Facility Account.....AppropriationAdministration, marine safety and education programs, andRepresents the amount of fuel tax attributable to marine use.319.415
  boating facility development.  
All-Terrain Vehicle Account.....AppropriationDevelopment of snowmobile and ATV facilities, training of ATV operators, provision of first aid and police service. Represents the amount of unrefunded fuel tax attributable to snowmobile and ATV use.802.140
Highway Fund.....RemainderFor various purposes given below:Highway fund receives motor-fuel, motor-vehicle, and motor-carrier taxes and fines. (See Table MV-106.) Allocations below are from combined revenues.366.505
Counties.....24.38 percentConstruction, maintenance and operation of public highways, roads and streets, including debt service on highway obligations.Allocations to counties are in the same ratio as county motor-vehicle registrations and total State registrations.366.524; 366.514(3)
Cities.....15.57 percentConstruction, maintenance and operation of public highways, roads and streets, including debt service on highway obligations.Allocation to cities are based on population. 366.524; 366.514(3)
Highway Division of Department of Transportation.....RemainderInterest and redemption of State highway bonds. Construction and maintenance of State highways and administration of State Transportation Commission; cooperation in construction of Federal forest highways. Repair and maintenance of city streets forming links to State primary and secondary road systems. 366.505; 366.514(3)
PENNSYLVANIA
Gasoline: 31.2 Cents12¢ in §75-9004(a); 19.2¢ in §75-9502See remarks
Diesel: 38.1 Cents12¢ in §75-9004(a); 26.1¢ in §75-9502See remarks
LPG: 22.8 CentsAlternative fuels are taxed on a gasoline gallon equivalent basis. (§75-9004(a) and §75-9004(d))See remarks
Gasohol: 31.2 CentsSame as gasolineSee remarks
   Rates consist of a 12 cent flat rate and variable rate. The variable excise tax (Oil Company Franchise Tax) consists of four parts and is imposed at the rates of 60 mills 55 mills, 38.5 mills and an additional 55 mills per dollar of average wholesale price as determined by the Department of Revenue. Although the fuel price range is set from 90 cents to $1.25 per gallon, the average wholesale price per gallon is 1.25 cents effective January 1, 2008. The LPG tax rate is computed on a cents per gallon equivalent basis. 
Motor License Fund..... RefundsAmount required. 75-9017(h)
Motor License Fund..... 5.3 cents, aviation gasoline; 2.0 cents, jet fuel To promote the development of a system of airport facilities which are adequate to meet the needs of safety in air travel and the economic growth of the Commonwealth. Funds are appropriated to the Department of Transportation to be used for State-owned airport operations and capital improvements, and to provide funds on a matching basis to local governments for capital improvements at locally-owned airports.Constitution, Art. 8, §11
Boat Fund, Pennsylvania Fish and Boat Commission...Revenues from motorboat useTo promote watercraft safety, maintain and develop boating waterways, and enforce boating laws and regulations on the inland waters of the Commonwealth.Refunds of the 12 cents tax are made to the Boat Fund of the Pennsylvania Fish Commission based on survey reports submitted annually by boat owners.72-2611q
Department of Environmental Resources...See RemarksMotorized and nonmotorized recreational trails. An amount equal to revenues from off-highway recreational vehicle use is appropriated through the General Fund to the Department of Environmental Resources. This appropriation does not come from motor-fuel revenues, and does not reduce the amount available to be deposited in the Motor License Fund for highway purposes. 75-9017(d)
Liquid Fuels Tax Fund.....0.5 centConstruction and maintenance of roads, highways and bridges within the county; and county aid to cities, boroughs, towns and townships for roads and streets.No expenditures may be made for new construction without prior approval by the Department of Transportation; no moneys may be allocated to political subdivisions until Department approval of project. The 0.5 cent is deposited directly into Liquid Fuels Tax Fund and never enters the Motor License Fund.75-9010(a)
Motor License Fund.....11.5 centsDistributed as follows:Motor License Fund receipts are to be used solely for highway purposes and shall not be75-9010(e)(3)
   diverted to any other use.  
Payment to Municipalities.....20 percent (1) Maintenance, repair, construction, or reconstruction of such public roads or streets for which the municipalities are responsible.20 percent of the amount deposited in the Motor License Fund is appropriated out of the Motor License Fund on a 50 percent mileage and a 50 percent population formula, except that no municipality may receive less than the amount allocated during the fiscal year ending June 30, 1969.75-9511(d); 72-2615.3
  (2) Acquisition, maintenance, repair and operation of street signs, traffic signs and traffic signal control systems.  
Department of Transportation.....80 percent Pay principal and interest on bonds, administration, engineering, construction, right-of-way acquisition, transportation safety, maintenance, and operation of the State highway system. Constitution,
Motor License Fund..... 7.5 centsDistributed as follows:This represents 60 mils of the Oil Franchise Tax.75-9502
Department of Conservation of Natual Resources.$1,000,000Maintenance of forestry roads. 75-9106(b)
State Convervation Commission.....$4,000,000Maintenance and improvement of dirt and gravel roads. 75-9106(b)
 RemainderDistributed as follows:  
State Highway Transfer and Restoration Restricted Account.....3/60 To maintain functionally-local highways which have been transferred from State to municipal control.Transfer of funds to municipalities requires authorization by the Governor.75-9511
Municipalities.....7/35Local highway maintenance and construction.Calculated as 20 percent of 35 mills of the tax. Distributed on basis of mileage and population as noted above.75-9511
First Class Cities.....Amount requiredLocal highway maintenance and construction.Increment needed to raise basic allocation to an amount equal to 2 percent of oil company wholesale revenues from sales of gasoline delivered to retail outlets in First Class Cities.75-9511
Department of Transportation.....22/60State highway maintenance. 75-9511
Department of Transportation.....Remainder See authorized expenditures above. Constitution, Art. 8, §11
Motor License Fund.....55 millsDistributed as follows:This represents 55 mils of the Oil Franchise Tax.75-9502
Department of Environmental Resources.....2 percentMaintenance of county or forestry bridges  
Municipalities.....12 percentLocal highway maintenance and construction.Distributed on basis of mileage and population as noted above.75-9502
Pennsylvania Turnpike Commission.....14 percentTurnpike extension. Interstate connectors to turnpike. 75-9502
County Maintenance Districts.....42 percentMaintenance. 75-9502
Department of Transportation.....17 percentHighway capital projects. 75-9502
Department of Transportation.....13 percentReconstruction and maintenance of bridges. 75-9502
Motor License Fund.....38.5 millsDistributed as follows:This represents 38.5 mils of the Oil Franchise Tax.75-9502
Municipalities.....12 percentLocal highway maintenance and construction. 75-9502
Department of Transportation.....88 percentDistributed as follows: 75-9502
County Maintenance Districts.....57 percentMaintenance. 75-9502
Department of Transportation.....43 percentStatewide highway restoration, betterment and resurfacing program. 75-9502
Highway Bridge Improvement Restricted Account, Motor License Fund.....55 millsBridge improvements.This represents the additional 55 mils of the Oil Franchise Tax.75-9502
RHODE ISLAND
All Motor Fuel:    
29 Cents28¢ in §31-36-7; 1¢ in §46-12.9-11See remarks
   Includes variable tax of the greater of 25 cents or 11 percent of wholesale price as determined quarterly, and an additional variable tax of the greater of 3 cents or 2 percent of the wholesale price.  
   Tax rate also includes 1 cent environmental protection regulatory fee to be used for the Underground Storage Tank Financial Responsibility Fund. This fee is suspended whenever the balance of the fund exceeds $8,000,000 and reinstated whenever the balance falls below $5,000,000. 46-12.9-11
Department of Administration.....Amount requiredRefunds. 31-36-15
Underground Storage Tank Financial Responsibility Fund.....1 centClean-up of underground storage tanks.This represents the environmental protection regulatory fee.46-12.9-11
State General Fund.....10 centsSubject to appropriation for highway or other purposes.Some appropriations for highway purposes are made from the General Fund.31-36-7; 31-36-20
Rhode Island Public Transit Authority.....3 centsSupport operations of Rhode Island Public Transit Authority.  31-36-20
Department of Elderly Affairs.....1 centElderly and Disabled Transportation Program. 31-36-20
Intermodal Surface Transportation Fund.....14 centsReconstruction and repair of State highways. Debt service of General Obligation bonds. Also funds other Department of Transportation activities. 31-36-20
SOUTH CAROLINA
Gasoline: 16 Cents    
Diesel: 16 Cents12-28-310
LPG: 16 Cents12-28-310
Gasohol: 16 Cents12-28-310
 12-28-310
   Tax rates do not include the 0.25 cent inspection fee or the 0.5 cent environmental impact fee charged on petroleum products. 
Department of Revenue.....Amount requiredRefunds of tax.All refunds are of the full tax (no refund for watercraft). 12-28-2355
Special Water Recreational Resources Fund; Department of Natural Resources1 percent of 13 centsWater recreational resources.Distributed to counties on basis of watercraft registered in each county.12-28-2730
County Transportation Fund........2.66 cents Expended under State supervision for improvement of highways in the State secondary system.Apportioned among the counties as follows: 1/3 in the ratio of county land area to the total land area of the State; 1/3 in the ratio of county population to the total population of the State; and 1/3 in the ratio of county mileage of all rural public roads to total rural public mileage in the State. 12-28-2740
State Department of Transportation.....RemainderConstruction, maintenance and administration of State Department of Transportation, mass transit, and Federal match. 12-28-2750
SOUTH DAKOTA
Gasoline: 22 Cents    
Diesel: 22 Cents10-47B-4
LPG: 20 Cents10-47B-4
Gasohol: 20 Cents10-47B-4
 10-47B-4
Motor Fuel Tax Fund .....All Distributed as follows:  
International Fuel Tax Agreement Fund.....Amount requiredTransfers to other States under IFTA agreement. 10-47B-149
Motor Fuel Refund Account; Department of Revenue.....Amount requiredRefunds of tax.Transferred from motor-fuel receipts as needed.10-47B-149
Motor Fuel Tax Administration Account....2 percent of depositsAdministration of fuel tax laws.All unexpended funds at end of year are transferred back to State Highway Fund.10-47B-149
Conservation Commission Grant Fund....See remarksImplement Conservation Commission Grant Program.Fund receives an amount equal to 35 percent of claimed refunds. Distribution is limited to $850,000. ($1,500,000 beginning FY 1994) This amount is supposed to represent the amount of unclaimed refunds.10-47B-149
Snowmobile Trails Fund, Dept of Game, Fish and Parks.....Taxes on snowmobile useBuild and maintain snowmobile trails.Fund receives an annual transfer computed as the number of licensed snowmobiles times 125 gallons times the motor fuel tax rate.10-47B-149
Parks and Recreation Fund; Dept of Game, Fish and Parks.......Taxes on motorboat useImprove boating facilities, water treatment and pollution control.Fund receives an annual transfer computed as the number of licensed motorized boats times 140 gallons times the motor fuel tax rate.10-47B-149; 10-47B-151
State Aeronautics Fund.....Taxes on aviation use Transferred monthly. 
    10-47B-150
State Highway Fund, State    
Department of     
Transportation.....    
 Remainder Construction, maintenance and administration of StateThis is a common fund receiving motor-fuel revenues and motor vehicle excise10-47B-149
  highways and highway patrol.tax revenues. (See Table MV-106) Highway patrol receives highway fund support. 
TENNESSEE
Gasoline: 20 Cents    
Diesel: 17 Cents67-3-1301
LPG: 14 Cents67-3-1302
Gasohol: 20 Cents67-3-2202
 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 requiredRefunds 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 requiredInterest 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
 RemainderDistributed 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 percentSee below. 67-3-2001; 67-3-2005; 67-3-2008
Municipalities.....33 1/3 percentSee below. 67-3-2001; 67-3-2005; 67-3-2008
 RemainderDistributed as follows:Net of 11 cents gasoline, 11 cents diesel, and 8 cents LPG. 
General Fund.....See remarksCollection 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
TEXAS
Gasoline: 20 Cents    
Diesel: 20 CentsTAX 2-153.102
LPG: 15 CentsTAX 2-153.202
Gasohol: 20 CentsTAX 2-153.301
Highway Motor-Fuel Tax Fund, Comptroller of Public Accounts, General Fund......100 percent (gasoline, diesel and LPG)Gross Receipts, after distributors' allowancesGross receipts of tax are initially placed in this fund and allocations are made from this fund.TAX 2-153.503; TAX 2-153.504; TAX 2-153.505
Tax Administration Fund.....1 percent (gasoline, diesel and LPG)Collection and administration of tax.Unexpended balance at the end of each fiscal year reverts for apportionment with bulk of tax.TAX 2-153.501
 Amount requiredRefunds  
 Unrefunded tax on gasoline used in boatsDistributed as follows: TAX 2-153.502
Available School Fund.....25 percentAid to public schools TAX 2-153.502
General Fund..... 75 percentRecreational purposes and enforcement of the Water Safety ActMay be appropriated only to the Parks and Wildlife Department.TAX 2-153.502
General Fund.....Other unclaimed refundable tax on fuel used off-highwayState general purposes TAX 2-153.5025
General Fund.....Tax on clear diesel used off highwayState general purposesTAX 2-153.5025
Remainder Distributed as follows:  
Available School Fund.....25 percent (gasoline); 25 percent (diesel); 25 percent (LPG)Aid to public schools. TAX 2-153.503; TAX 2-153.504; TAX 2-153.505
State Highway Fund.....50 percent (gasoline); 75 percent (diesel); 75 percent (LPG)Construction, maintenance and administration of State highways; State highway patrol.This is a common fund receiving motor-fuel, motor-vehicle, motor-carrier and other revenues. (See Tables MV-106 and S-106.) Expenditures are made from combined revenues.TAX 2-153.503; TAX 2-153.504; TAX 2-153.505
 25 percent (gasoline)Distributed as follows:  
County and Road District Highway Fund,$7,300,000 Subject to expenditure by counties for right-of-way, construction and maintenance of lateral roads, farm-to-market roads and State highways, and related incidental costs and debt service on bonds sold to finance these activities.Distribution among the counties is as follows: 1/5 on basis of area of each county to total of all counties; 2/5 on basis of rural population according to last preceding Federal Census; 2/5 on basis of lateral road mileage, determined by the ratio of the mileage of the lateral roads in the county to the total mileage of lateral roads in the State as of January 1 of the year of allocation as determined by the State-Federal Highway Planning Survey and SDHPT (Texas Transportation Code 256.002)TAX 2-153.503
State Highway Fund.....RemainderConstruction, reconstruction, improvement and maintenance of farm-to-market roads. TAX 2-153.503
UTAH
Gasoline: 24.5 Cents    
Diesel: 24.5 Cents59-13-201; 59-13-102
LPG: 24.5 Cents59-13-301
Gasohol: 24.5 Cents59-13-201
 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 requiredRefunds.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 $11,920,900. 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 remarksConstruction, 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 $1,050,000. 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.....30 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 weighted mileage, and 50 percent - based on population.72-2-107; 72-2-108
    
Highway Rehabilitation Restricted Account, Dept of Transportation....2/11 of Fuel Tax RevenuesHighway rehabilitation. 72-2-106
Department of Transportation......Remainder Construction, maintenance and administration of State highways. 59-13-201; 59-13-301
VERMONT
Gasoline: 20 Cents    
Diesel: 26 Cents23-3106
LPG: None23-3003
Gasohol: 20 Cents 
 23-3106
   Rates shown include a 1 cent per gallon petroleum distributor licensing fee. 
Petroleum Cleanup Fund.....1 centCleanup of underground storage tank spills.From petroleum distributor licensing fee.10-1942
 3/8th of 1 cent of gas tax Distributed as follows: 23-3106(d)
 78 percentConservation and management of natural resources. 23-3106(d)
Department of Forests, Parks, and Recreation....24 percentConservation and management of natural resources. 23-3106(d)
Transportation Fund, State Treasury......Remainder Distributed as follows:This is a common fund receiving all revenues from motor-fuel taxes and motor-vehicle fees. (See Table MV-106.) Appropriations are from combined revenues.23-3106(c); 23-3015
Motor Vehicle Department.....AppropriationExpenses of operating department, including collection and administration of motor-fuel tax and motor-vehicle fees, driver improvement and control.  
Department of Public Safety......AppropriationExpenses of operating department, including administration of State police and State investigation agencies.Represents highway law enforcement, and training communications portion of the Department (excludes criminal investigation). 
Town Highways.....AppropriationTown road and bridge programs and quarterly block grants to towns.  
 RemainderConstruction, maintenance and administration of State transportation system.  
VIRGINIA
Gasoline: 17.5 Cents    
Diesel: 17.5 Cents58.1-2105
LPG: 17.5 Cents58.1-2116
CNG: 17.5 Cents58.1-2116
Gasohol: 17.5 Cents58.1-2116
 Same as gasoline.58.1-2105
   An additional 19.5 cents per gallon tax is imposed on fuel purchased for vehicles weighing 26,000 pounds or more or having 3 or more axles. A credit of 16 cents for all motor fuel or diesel, or 10 cents for LPG is granted for fuel purchased in the State. 58-1-2701; 58-1-2706;
   Not included in the rates shown are the fuel sales tax in certain local transportation districts and an additional 0.2 cent fee which is imposed on all fuel sold, delivered, or used in Virginia for the Virginia Petroleum Storage Tank Fund. This fee increases to 0.6 cent when the fund balance falls below $3,000,000 and resumes at 0.2 cent when the fund balance reaches $6,000,000. 58.1-1720; 62.1-44.34:13
State Treasury.....AllDistributed as follows: 58.1-2146
Department of Motor Vehicles....Amount requiredRefunds of tax. 58.1-2146
Department of Aviation.....Tax on aviation fuelPromotion of aviation; construction and maintenance of 58.1-2146
Transportation Trust Fund.....2.5 cents gasoline, 1 cent dieselDistributed as follows:Trust Fund receives proceeds of motor vehicle and sales tax increases effective after December 31, 1986. (See Tables MV-106 and S-106)33.1-23.03:1
Commonweather Port Fund....4.2 percentPort capital needs. 33.1-23.03:2; 33.1-23.03:2
Commonwealth Airport Fund.....2.4 percentAirport capital and operating expenditures.  
Commonwealth Mass Transit Fund.....8.4 percentMass transit capital and operating expenditures. 33.1-23.03:2
 85 percentHighway construction, reconstruction and maintenance. 33.1-23.03:2
Transportation Trust Fund.....RemainderDistributed as follows: 58.1-2146
 1 percentCollection and administrative expenses. 58.1-2146
Foundation Fund.....0.5 cent on agricultural fuelAgricultural research. 58.1-2146
Commission of Game and Inland Fisheries, Game Protection Funds.....1.5 cents on commercial marine fuelGame protection and activities of direct benefit to the boating public.Of tax remaining after refunds made for commercial boats and ships. From tax paid by commercial fishing, oystering, clamming and crabbing; DOT receives 1.5 cents for construction, improvement and maintenance of public docks use by said boats. 
    58.1-2146
Marine Resources Commission, Soil and Water Conservation Board, and Transportation Board...See remarksImproving public docks, Improving commercial and sport fisheries in State tidal waters, and environmental improvements.From noncommercial marine use, a sum established by the General Assembly58.1-2146
Highway Maintenance and Operaating Fund....Remainder Distributed as follows:Also receives motor-vehicle revenue. (See Table MV-106) 
Secondary System.....AppropriationFor construction and maintenance of county highways.All but two counties (Arlington and Henrico) have elected to place their roads under State control. 
Counties not in State Cities......AppropriationMaintenance of streets, roads and bridges in cities and towns.Paid annually to cities and towns (of more than 3,500 population) for maintenance and improvement, including construction and reconstruction on approved extensions of primary highways and other streets that meet minimum requirements as to type and width. 
Department of Rail and Public Transportation....AppropriationMass transit aid to regional transportation commissions or local governments.  
Department of Transportation.....AppropriationHighway maintenance, operations, planning, research, and administration. Truck weight enforcement.  
Transportation Trust Fund.....RemainderDistributed as follows:Trust Fund receives remainder of revenues not required for non-capital expenditures. These funds are not subject to the distribution shown above for revenues from the tax increases effective after December 31, 1986. 
Department of Rail and Public Transportation....AppropriationSee above.  
Department of Transportation.....RemainderHighway construction, reconstruction and maintenance.   
WASHINGTON
Gasoline: 36 Cents    
Diesel: 36 Cents82.36.025
LPG: None82.38.030
Gasohol: 36 CentsUsers pay annual fee in lieu of fuel tax.82.38.075
 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. 82.36.410;
Department of Licensing....Amount requiredRefund of tax claimed for nonhighway use. 82.36.280; 83.38.180
State Treasurer, State Auditor, and Department of Licensing.....AppropriationCollection 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 facilitiesSubsequent 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.79A.25.040
Off-Road Vehicle (ORV) Accounts.....1.0 percentExpended for off-road vehicle trail and area related purposes plus administrative and coordinative expenditures of the Interagency Committee for Outdoor Recreation (IAC).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.46.09.170
Snowmobile Account.....Amount required.Expended for snowmobile facilities.Receives fuel used in snowmobiles estimated as 135 gallons times the 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.46.10.150
Aeronautics Account.....0.028 percent and 11 cent aviation fuel taxFor airport construction, modernization and administration. Also refunds for fuels sold to exempt aircraft (primarily Federal aircraft). 82.36.415; 82.42.090
 Net RevenuesDistributed as follows:  
State Highway Program.....44.3870 percentSubject 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 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) A 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.46.68.130; 47.30.030; 47.30.050; 47.68.090
State Highway Program, Special Category C......3.2609 percentProvides bond financing for high cost projects. 46.68.090
Urban Arterial Trust Account.....7.5597 percentArterial Improvement Program: Funds programs to improve mobility and safety. Cities or counties within urban areas, and cities with population of 5,000 or greater. 47.26.080; 47.68.090
  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 safety.  
  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.  
Transportation Account....5.6739 percentFunding 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. 47.26.084;
Counties.....19.2287 percentState 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.46.68.120; 46.68.090; 47.56.725
Cities.....10.6961 percentState aid for city streets. Construction and maintenance of streets including bridges and ferries; interest and redemption of general obligation city street bonds. Not less than 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 of population. State may set aside portion of these funds required to match Federal-aid and other projects forming extensions of the State highway system when work is performed by the State. 1.5 percent of allotment is deducted to fund State DOT supervision of work and expenditures on city streets, including Federal-aid programs. 1.0 percent is deducted for City Hardship Assistance Program to finance additional maintenance responsibilities for streets and roads acquired from the State highway sytems.46.68.090; 46.68.110; 47.30.050
Puget Sound Ferry Operation Account.....2.3283 percentTo 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. 46.68.090; 47.60.530
Puget Sound Ferry Capital Construction Account.....2.3726 percentPrincipal and interest on ferry system and Hood Canal Bridge revenue bonds issued by Washington Transportation Commission. Remainder for construction of ferries and facilities  46.68.090; 47.60.505
Rural Arterial Trust Program.....2.5363 percentConstruction 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.36.79.020; 36.79.040; 46.68.090
County Arterial Program..... 1.9565 percentFor 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.46.68.090
WEST VIRGINIA
Gasoline: 32.20 Cents    
Diesel: 32.20 Cents20.5¢ flat (excise) rate § 11-14C-5; 11.7¢ variable (consumers sales and use) rate § 11-14C-5§ 11-14C-5
LPG: 32.20 CentsSame as gasoline. 
Gasohol: 32.20 CentsSame as gasoline.sales - § 11-15-18b
 Same as gasoline.use - § 11-15A-13a
   Rates shown include a 20.5 cent fixed rate and a variable rate (11.7 in 2008) determined by applying a 5 percent sales tax rate to an annually determined wholesale price (minimum 97 cents per gallon). 
Internal Auditing Division, WV State Tax DepartmentAmount requiredRefunds, 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:
Industrial Access Road Fund....0.75 percentConstructing 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
Motor Fuel General Tax Administration Fund1/2 of 1%General administration of taxes 11-14C-47
International Fuel Tax Clearing FundIFTA Separate and distribute IFTA revenues 11-14B-11
State Road Fund .....Remainder after deducting amts of refunds  17-3-1
 9/14Interest and redemption payments on State highway bonds; construction and maintenance of State expressway and trunkline highways; administrative expenses of the Department. 11-14A-13
 5/14Unless necessary for bond requirements, taxes collected shall be used for feeder and State and local service road purposes. 11-14A-13
WISCONSIN
Gasoline: 30.9 cents    
Diesel: 30.9 cents78.01; 78.015
LPG: 22.6 cents78.01; 78.015
Gasohol: 30.9 cents78.40; 78.405
CNG: 24.7 cents78.01; 78.015
   Variable tax computed annually and based on the U.S. Consumer Price Index for all urban consumers. Tax rate is recomputed and published prior to April 1 of each year. Indexing (variable tax computed annually) was eliminated in Wisconsin after the April 1, 2006 adjustment (2005 Act 85).78.40; 78.405
Conservation Fund, Deparment of Natural Resources.See remarksRecreational boating, snowmobile trails and ATV trails.Receives revenue generated by motorboats, snowmobiles, and ATV's. Motorboat use is calculated as 1.4 times 50 gallons times the number of registered motorboats. Snowmobile use is calculated as 1.4 times 50 gallons times the number of registered snowmobiles. ATV use is calculated as 25 gallons times the number of registered ATV's.25.29
Transportation Fund.Remainder This is a common fund receiving motor-fuel and motor-vehicle revenues. (See Table MV-106) 25.40
Department of Tourism; Departmetnt of Revenue.FY 2008 appropriationsDistributed as follows:  
 2200000Tourism marketing.  
 1489600Motor-fuel tax administration.  
 215700Railroad and air carrier tax administration.  
Dept of Natural Resources.37900Rental vehicle fee administration.  
 19913600Snowmobile trail areas, all terrain vehicles, and boating facilities and enforcement.  
Local governments.1380200Distribution of Terminal tax.  
Department of Transportation, Local aids (counties, cities, villages, towns, individuals and organizations).410066200Local transportation aids.Includes highways, connecting highways, flood damage, lift bridge, and county forest roads. 
 118385700Mass transportationIncludes transit operating aids, demand management and ridesharing, and elderly and handicapped aids. 
 1090800Expressway policing aids.  
Local transportation assistance.19396400Railroad and airport development, Amtrak demo project.  
 612500Harbor assistance aid.  
 32601200Local road and bridge improvements.  
 3625000Facilities' economic assistance and development.  
State highway facilities.454088400Major highway development, existing highway improvement, Interstate construction and rehabilitation.  
 200425500Highway maintenance operations and repairs, traffic  
  operations.  
 17465600Administration and planning of Division of Highways.  
General transportation operations.62199900Planning, administration and management activities of the Department of Transportation.  
Motor-Vehicle services and enforcement.72591000Vehicle registration and driver licensing.  
 59513400Vehicle inspection and traffic enforcement.  
 13324400Motor-vehicle inspection and maintenance.  
 779400Pretrial intoxicated driver intervention grants  
Debt service.196591100Principal and interest payments on general obligation bonds for transportation facilities and buildings.See Table MV-106 for amount retained by a trustee for debt service of highway revenue bonds. 
WYOMING
Gasoline: 14 Cents    
Diesel: 14 Cents§39-17-104(a) = 11¢ thru 6/30/02 thereafter 13¢; §39-17-104(d) = 2¢ thru 6/30/02; §39-17-104(c) = 1¢ See Remarks
LPG: None§39-17-204(a) = 11¢ thru 6/30/02 thereafter 13¢; §39-17-204(c) = 2¢ thru 6/30/02; §39-17-104(b) = 1¢ See Remarks
Gasohol: 14 CentsSee Table S-106. 
 §39-17-104(a) = 11¢ thru 6/30/02 thereafter 13¢; §39-17-104(d) = 2¢ thru 6/30/02; §39-17-104(c) = 1¢See Remarks
Department of Transportation    
 AllDistributed as follows:§39-17-111 = Gasoline/Gasohol Distribution; §39-17-211= Diesel Fuel DistributionSee Remarks
Corrective Action Account and Environmental Policy Financial Responsibility Account.....Like Amount of 1¢ to DEQ from DOT's from Ear-Marked Rev for Corrective ActionLeaking Underground Storage Financial Responsibility and Corrective Action accounts.A like amount of 1¢ motor fuel collections is diverted from WYDOT's Ear-Marked State oil and gas Severance Taxes to Wyoming's Department of Environmental Quality for "Corrective Action and Financial Responsibility" concerning Leaking Underground Motor Fuel storage facilities. One cent additional tax ceases when the balance of the "Corrective Action Account" and the Environmental Pollution Financial Responsibility Account" each exceeds $10,000,000. The Tax resumes after the balance in either account drops below $4,000,000.§35-17-104(c)
    §35-17-204(b)
 11 cents (diesel)Distributed as follows:  
State Highway Fund.....Amount requiredCollection and administrative expenses.Deduction not to exceed 2 percent. 
 Remainder   
County Road Funds.....20 percentImprovement and maintenance of county roads.Distributed as follows: 1/3 according to area, 1/3 according to rural population, and 1/3 according to the most recent assessed valuation. 
Municipal Street Fund.....5 percentImprovement and maintenance of municipal streets.Distribution based on the ratio of a municipality's population to the total population  
   of all municipalities within the state. 
State Highway Fund.....75 percentMaintenance and construction of State highways.  
 11 cents (gasoline)Distributed as follows:Includes distribution of gasohol revenues. Also includes distribution of sales and use taxes on LPG and CNG to State Highway Fund. (See Table S-106). 
Cities, Towns, Counties.....Net receipts from aviation useMaintenance of airports.After deduction for collection and administrative expenses, remainder is distributed to the city, town or county where the airport is located. 
Department of Commerce.....See remarksTo improve snowmobile trails. Deduct an amount collected on fuel used in snowmobiles, computed by multiplying the number of snowmobiles for which registration and user fees have been paid during the current fiscal under W.S. 31-2-404(a)(i) and 31-2-409(a)(ii) times $16.25 plus the number of snowmobiles for which registration fees have been paid during the current fiscal year under W.S. 31-2-404(a)(ii) times $32.50. The amount computed shall be credited to an account within the earmarked revenue fund to be expended by the Department of State Parks and Cultural Resources to improve snowmobile trails. 
Department of Commerce.....See remarksImprovement of publicly owned boating facilities Until June 30, 2003, deduct an amount collected on fuel used in motorboats, computed by multiplying the number of motorboats numbered during the current fiscal year under W.S. 41-13-102 and five thousand (5,000) nonresident motorboats times $16.25. The amount computed shall be credited to an account within the earmarked revenue fund to be expended by the Department of State Parks and Cultural Resources to improve facilities for use by motorboats and motorboat users at State parks and State recreation areas and to provide grants to governmental entities for improvement of publicly owned boating facilities at public parks and recreational facilities. 
 RemainderDistributed as follows:  
County Roads.....13.5 percentImprovement and maintenance of county roads.Distributed as follows: 1/3 according to area, 1/3 according to rural population, and 1/3 according to the most recent assessed valuation. 
County Road Fund.....14 percentDistributed as follows:The department shall allocate to each county a share based 50 percent upon the ratio which the rural population of each county including the population within the cities and towns with less than one thousand four hundred (1,400) bears to the total rural population of the State according to the last federal census and 50 percent on the ratio which the area of the county bears to the total area of the State. Any interest earned on invested funds allocated to counties shall be retained by each county and shall be used for project costs as provided by W.S. 24-2-110(a); 
State Highway Fund.....See RemarksCounties' contribution to the Technology Transfer Center.Except that an amount equal to the contribution required of the counties for the cost of the university's technology transfer program under W.S. 21-17-115(a)(ii) or  
Incorporated Cities and Towns.....15 percentConstruction and maintenance of streets and alleys.Allocated 75 percent based on the location of gasoline sales, and 25 percent on population. 
State Highway Fund.....See remarksCities' and towns' contribution to the Technology Transfer Center.To the highway fund, an amount equal to the contribution required of the cities and town for the cost of the university's technology transfer program under W.S. 21-17-115(a)(iii) or $31,250.00, whichever is less. 
State Highway Fund.....57.5 percentConstruction/Maintenance/EnforcementWyoming Constitutional Provision Article 15 Section 016 shows the disposition of fees, excises and license taxes on vehicles and gasoline.  
   No moneys derived from fees, excises, or license taxes levied by the State and exclusive of registration fees and licenses or excise taxes imposed by a county or municipality, relating to registration, operation or use of vehicles on public highways, streets or alleys, or to fuels used for propelling such vehicles, shall be expended for other than cost of administering such laws, statutory refunds and adjustments allowed therein, payment of highway obligations, costs for construction, reconstruction, maintenance and repair of public highways, county roads, bridges, and streets, alleys and bridges in cities and towns, and expense of enforcing state traffic laws. 

[1] Change effective January 1, 2003
[2] Change effective January 1, 2003