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Highway Taxes and Fees 2008

Provisions Governing the Disposition of State Motor-Vehicle and Motor-Carrier Receipts 1/

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

Table MV-106

Status as of January 1, 2008

CLASSIFICATION OF FEE 2/
(1)
NAME OF FUND OR AGENCY
(2)
AMOUNT OR PROPORTION
(3)
OBJECTS OF EXPENDITURE
(4)
REMARKS
(5)
STATE CODE SECTION
(6)
ALABAMA
1 Counties 35.25 percent of additional truck registration fee   42.16 percent is allocated equally among counties. 57.84 percent is allocated on the basis of population. 40-12-270
  State Public Road and Bridge Fund 64.75 percent of additional truck registration fee    40-12-270
  State Treasurer 5 percent For collection, administration and cost of tags.   40-12-269
  County Probate Judges 2.5 percent Collection and administration.   40-12-269
  County Probate Judges $1.25 per registration Collection and administration. Service fee charged by local officials. 40-12-271
  Department of Public Safety Additional car, light truck, and motorcycle registration fees Traffic regulation and enforcement of State traffic and motor vehicle laws. $10.00 per car; $10.00 per truck under 8001 lbs.; $8.00 per motorcycle. This is an additional tax to the regular license tax or registration fee and is paid to State General Fund for the Department of Public Safety. 40-12-274
   Remainder Distributed as follows:   
  Municipalities and counties 21 percent Administration, construction, maintenance and debt service on bonds for highways. Distributed to municipality where motor vehicle resides or is registered or to county where fee is paid if not registered or residing in an incorporated municipality. 40-12-270
  Counties and municipalities 7 percent Same as above. Allocation to counties based on motor-vehicle registrations. 10 percent of each county's allocation is distributed to municipalities in the county based on population. 40-12-270
  State Public Road and Bridge Fund 72 percent Distributed as follows: . 40-12-270
  Highway Sinking Fund Amount required Debt service of bonds issued by the Alabama Highway Finance Corporation or predecessor agency.   40-12-270
  State Department of Transportation Remainder Administration, construction and maintenance of State highways.   40-12-270
2 County Probate Judges 60 cents per license Collection and administration. Applies only in counties where probate judge is compensated by fees. Otherwise, this amount is deposited in the County Public Highway and Traffic Fund. 32-6-5
  County Public Highway and Traffic Fund 90 cents per license Construction, maintenance and administration of public roads and bridges.   32-6-5
  State General Fund Remainder Appropriated to Department of Public Safety for State Police.   32-6-5
4,11 Motor-Carrier Fund All Distributed as follows:   37-3-32; 40-19-17
  Department of Revenue Amount required Collection and administration.   40-19-17
  Public Service Commission $50,000 Collection, administration and regulation of for-hire carriers.   37-3-31
  State Highway Fund Remainder Construction and maintenance of State highways.   37-3-32; 40-19-17
  Designated Agent $1.50 per certificate of title transaction Collection and administration. County probate judges or officials receive additional $1.50 fee. 32-8-6
  Department of Revenue Remainder Collection and administration.   32-8-6
8 State General Fund All Appropriated to Department of Public Safety for State Police.   32-6-19
9 State General Fund All State general purposes.   32-8-6
ALASKA
1,2,5.1,7,8,9,10,11,12.1,13 State General Fund All Distributed as follows: Does not include the local option motor-vehicle registration tax for municipalities. The Dept. of Administration keeps 8% for collection costs prior to distribution of net revenues to municipalities. (See §28.10.431). 28.10.421&441; 28.10.451-493;
  Dept. of Administration 3 percent Collection and administration. Department of Administration separately accounts for 3 percent of fees deposited into the State General Fund, The State Legislature makes appropriations from this special account for administration of motor-vehicle laws and administration of Alaska Mandatory Automobile Insurance Act. 28.10.421(g)
   Remainder State general purposes. Legislative appropriations for highway purposes are made from the State General Fund and may be considered as derived from road-user taxes until highway appropriations exceed road-user revenues. 28.10.421(g)
ARIZONA
1 County Assessors $1.00 per registration, title, etc. Collection, administration and local road purposes. Excess amounts above State costs paid to State Highway Fund. 28-2005
  Air Quality Fund $1.50 additional fee per registration Statewide air quality program. Paid with registration fee in nonattainment areas; $2.00 elsewhere. $400,000 allocated to Dept. of Transportation for public transportation assistance. 49-551
  State Highway Fund $1.00 per motorcycle registration Driver education.   28-2010
  Highway-User Revenue Fund Remainder See Table MF-106 for authorized distribution.   28-6538
2.1,4,5.1,7,8,9,11,12.1 Highway-User Revenue Fund All See Table MF-106 for authorized distribution.   28-6538
2.3 Driver's License Fund All Costs of licensing drivers and administration of driving tests for commercial motor vehicle operators. Amounts in excess of $200,000 remaining in fund at end of year revert to the State Highway Fund. 28-478
9 Dealer Enforcement Fund All Regulation of dealers. Amounts in excess of $250,000 remaining in fund at end of year revert to the 28-4304
13 Emissions Inspection Fund All Motor vehicle emissions inspection program. . 49-544
ARKANSAS      
1,4,8,9,12.1 State Apportionment Fund All See Table MF-106 for authorized distribution. (See State code §19-6-405; §27-14-401) See remarks
2,10,12,13 State Police Fund All Collection, administration, and support of State Police Department. Administration of motor-vehicle inspection laws. Includes inspection fee. 19-6-404
7 Revenue Department Building Expansion Fund All Acquisition, construction and remodeling of State buildings.   27-14-606
11 Constitutional and Fiscal Agencies Fund 3 percent Collection, administration and general State government services. Reduced to 1.5 percent if collected by State Highway and Transportation Department. 26-74-214
  State Highway and Transportation Department 97 percent Support of Arkansas Highway Police Division of the State Highway and Transportation Department. Expense of regulating, certifying and assessing (ad valorem) intrastate and interstate highway carriers. Increased to 98.5 percent if collected by State Highway and Transportation Department. 27-35-211
CALIFORNIA
1 Air Pollution Control Districts See remarks Planning, monitoring, enforcement, and technical studies to reduce air pollution from motor vehicles. Local option tax. Districts designated as a state nonattainment area for any pollutant emitted by motor vehicles may levy a fee of up to $4.00 per registration. Vehicle 9250.2 - 9250.12; Health & Saf. 44229
  Abandoned Vehicle Trust Fund See remarks Abandoned vehicle abatement programs. Local option tax. Counties may impose a fee of $1.00 per registration. Vehicle 9250.7;
  Department of Motor Vehicles $1.00 per registration Collection expenses including the administration and support of the International Registration Plan. Also receives up to 1 percent of air pollution control fee for administrative costs. Vehicle 9250.15 Health & Saf. 44229
  Highway Patrol $12.00 per registration To maintain uniformed field strength of California Highway Patrol.   Vehicle 9250.13
  Counties See remarks Vehicle theft crime programs and prosecution of DUI. Local option tax. Counties may impose a fee of $1.00 per registration. Vehicle 9250.14
  Counties See remarks For automated mobile and fixed location fingerprint identification of DUI offenders. Local option tax. Counties may impose a fee of $1.00 per registration. Vehicle 9250.19
  Motorcyclist Safety Fund $2.00 per motorcycle registration and renewal Motorcycle safety programs including rider training and motorist awareness.   Vehicle 2935
1,2,5.1 Motor Vehicle Account, State Transportation Fund Remainder Distributed as follows:   Vehicle 42270
  Department of Motor Vehicles Appropriation Support of the Department. Based on legislative appropriation. Vehicle 42271
  Highway Patrol Appropriation Support of Highway Patrol. Based on legislative appropriation. Vehicle 42271
  Secretary of Business, Transportation, and Housing Appropriation Secretary and administrative costs. Based on legislative appropriation.  
  Department of Justice and other miscellaneous Appropriation Support of the Department. Based on legislative appropriation.  
  State Air Resources Board Appropriation Support of the motor-vehicle emissions control. Based on legislative appropriation.  
  Local Air Resources Appropriation Contributes toward support of local agencies. Based on legislative appropriation.  
  Department of Health Appropriation   Based on legislative appropriation.  
  Judicial Council Appropriation   Based on legislative appropriation.  
  State Highway Account Remainder Highway purposes and mass transit guideways. See Table MF-106 for authorized distribution.   Vehicle 42273
6,8,9,10,11 Motor Vehicle License Fee Account All Distributed as follows:   Rev. & Tax. 11001
  Department of Motor Vehicles Cost of enforcement Provide enforcement.   Rev. & Tax. 11003
   Remainder Distributed as follows:   
  Motor Vehicle Account Appropriation<[!if !supportAnnotations]> [1] <[!endif]> See Motor Vehicle Account above.   Rev. & Tax. 11003
  General Fund Trailer coach fees General purposes.   Rev. & Tax. 11003. 1
   Remainder Distributed as follows:   
  Counties and Cities 18.75 percent General purposes. Cities that did not levy a property tax in FY 1987-88 receive a payment that increases at the rate at which total license fee receipts increase. All counties and cities receive an amount equal to the revenue received in FY 1982-83. Any remaining amount is distributed on population basis. Rev. & Tax. 11005
   81.25 percent Distributed as follows:   
  Cities 50 percent General purposes. Distributed on population basis. Rev. & Tax. 11005
  Counties 50 percent General purposes. Distributed on population basis. Rev. & Tax. 11005
13 Vehicle Inspection and Repair Fund All Implementation of the motor-vehicle inspection and repair program. Administered by Department of Consumer Affairs. Vehicle 9250.18
  Motor Vehicle Account $50.00 per initial inspection Distributed as follows: Paid to the Department of Motor Vehicles when inspection is made for initial registration or transfer of ownership. Vehicle 9255.2
  Department of Motor Vehicles $3.00 of each fee Administrative costs.   Vehicle 9255.2
  California Highway Patrol Remainder For implementing and conducting inspection program.   Vehicle 9255.2
COLORADO
1 County Clerks $4.00 per registration Collection and administration. Collected and retained by the County Clerk & Recorder 42-1-210
  County Road and Bridge Fund $4.00 per rural registration County roads and bridges. $1.50 additional registration fee and $2.50 of each annual full year registration fee per ve hicle is distributed to counties and cities based on place of residence. See city road and street funds distribution below. 42-3-310(2), 42-3- 310(4)
  City road and street funds $4.00 per urban registration Construction and maintenance of highways, roads and str eets located within city boundaries.   42-3-310(2), 42-3- 310(4)
  Motorcycle Operator Safety Training Fund $4.00 per motorcycle registration Motorcycle training.   42-3-304(4)
  Highway-Users Tax Fund Air Account 50 cents per registration Direct costs of motor vehicle emissions activities of Departments of Health and Revenue in nonattainment areas. Subject to legislative appropriation. Counties in the program area impose an additional 70 cent fee for administrative costs. 42-3-304(18)(a)
  Highway-Users Tax Fund (AIR Account) $1.50 per registration for vehicles registered in an Emissions area. Administration and enforcement costs of the automobile inspection and readjustment program of Departments of Health and Revenue. Subject to legislative appropriation. Imposed on motor vehicles registered in program area and subject to inspection. The AIR Account of the Highway Users Tax Fund provides funding for air quality programs. 42-3-304(18)(b)
  Highway-Users Tax Fund (AIR Account) $10.00 per light and heavy duty diesel-powered motor vehicle Costs of diesel-powered motor vehicle emissions control activities of Departments of Health and Revenue. Subject to legislative appropriation. Imposed on diesel-powered motor vehicles registered in the program area. 42-3-304(20)
  Highway-Users Tax Fund (Emergency Medical Services Account) $1.00 per registration To promote an effective emergency medical network.   42-3-304(21)
1,10 Highway-Users Tax Fund Remainder See Table MF-106 for authorized distribution. Also includes additional fees for special plates. 43-4-203
2 Motorcycle Operator Safety Training Fund $1.00 per motorcycle endorsement Motorcycle training.   42-2-114(2)(b), 42-2-114(4)(b)
  County General Funds See remarks Collection, administration and county general purposes. Only the counties that issue drivers' licenses retain $8.00. 42-2-114(2)(a), 42-2-406
  Highway-Users Tax Fund Remainder See Table MF-106 for authorized distribution. For those licenses issued by a State Driver's License office, $15.00 is distributed to the HUTF and $5.40 is distributed to the Licensing Services Cash Fund within the HUTF. 42-2-114(2)(a), 42-2-406
4 Public Utilities Commission Motor Carrier Fund Appropriation Regulation of motor-vehicle carriers. For those licenses issued by a county office, $8.00 is retained by the county, $8.00 is distributed to the HUTF and $3.40 is distributed to the Licensing Services Cash Fund within the HUTF. 40-2-110
  Highway-Users Tax Fund Remainder See Table MF-106 for authorized distribution.   43-4-203
7 Highway-Users Tax Fund, Special Purpose Account $3.20 per title Operation of a statewide distributive data processing system for motor-vehicle registrations and titles. Also receives $1.70 per duplicate. Subject to legislative appropriation. 42-6-138
  County General Funds Remainder Collection, administration and county general purposes.   42-6-138
8 Highway-Users Tax Fund 100 percent See Table MF-106 for authorized distribution. Except for violation of Section 42-4-1202 occurring within corporate limits of a city, which shall be distributed 50 percent to a city and 50 percent to Highway-Users Tax Fund, all fines and penalties collected are credited to the Highway-Users Tax fund. 42-1-217
9 Department of Revenue Amount required Administration.   12-6-123
  Auto Dealers License Fund Remainder Educational and enforcement purposes.   12-6-123
11 Public Utilities Commission Motor Carrier Fund All Administration, supervision, and regulation of motor carriers.   40-10-109, 40-11-108
12.1 Hazardous Materials Safety Fund All Administration and regulation of motor vehicles transporting hazardous materials. Reimbursement to public agencies for costs incurred in handling hazardous material spills. Remainder at fiscal year end subject to appropriation to Department of Safety for disbursement to local governments to train for and respond to hazardous material incidents. 42-20-107
13 Highway-Users Tax Fund (AIR Account) All Administration and enforcement costs of the automobile in spection and readjustment program of Departments of Health and Revenue. State vehicle emissions inspection fee. 42-4-311, 42-4-313
13 Waste Tire Recycling Development Cash Fund $1.00 per tire on waste tires. To finance development and implementation of waste diversion, and for recycling strategies and alternatives. Collected on passenger vehicle tires, including trucks under 15,000 lbs. at transfer to new tire retailer for disposal. Subject to appropriation to Department of Local Affairs. 25-17-202
CONNECTICUT
1 General Fund $5.00 safety fee for reflectorized plates Administration.   14-49(w)
  Department of Transportation $4.00 per motorcycle registration Motorcycle rider education program.   14-49(b)(2)
1,2,5.2,7,8,9,10,11,13 Special Transportation Fund Remainder See Table MF-106 for authorized distribution.   13b-61
DELAWARE
1 Department of Public Safety $4.00 per motorcycle registration. Administration of the motorcycle rider education program and improved motorcycle licensing procedures.   21-2151
  Transportation Trust Fund Remainder See Table MF-106 for authorized distribution.   21-307
2,5.1,6,7,8,9,10,11,12.1 Transportation Trust Fund All See Table MF-106 for authorized distribution.   21-307
DISTRICT OF COLUMBIA
2 Driver Education Program Fund $5.00 per driver's license Driver education in schools and throughout the community based on grants.   40-301.1
1,2,4,6,7,9,10, 11, 13 General Fund Remainder See Table MF-106 for authorized distribution.   40-104(d);
FLORIDA
1   $100 initial registration fee Distributed as follows: Imposed first time vehicle is registered in the State. 320.072
  State Transportation Trust Fund 100 percent See Table MF-106 for authorized distribution. After July 1, 2005, the State Transportation Trust Fund distribution is 100 percent. 320.072
  Highway Safety $2.50 additional fee for Appropriated to fund the Florida Motorcycle Any surplus funds are to be appropriated to fund other motorcycle 320.08
  Operating Trust Fund motorcycle registrations Safety Education Program. driver improvement programs.  
   Mobile home and park trailer fee Distributed as follows: Fees range from $20 to $80 for mobile homes and $25 for park trailers. 320.08;
  General Revenue Fund $1.50 State General Purposes. Only imposed on mobile homes and park trailers 320.081
  Mobile Home Relocation Trust Fund $ 1.00 Distributed to fl. Mobile Home Relocation Corp. Provide assistance to Mobile Home Park residents evicted because of land use policy changes 320.081
  License Tax Collection Trust Fund Remainder 1/2 to school district, 1/2 to county or city where vehicle is located.   320.081
   $2.00 temporary tag fee    320.131
  Highway Safety Operating Trust Fund $1.00 per tag Funds operational expenses of the Department of Highway Safety and Motor Vehicles including the license plate replacement program.   320.131
  Brain and Spinal Cord Injury Rehabilitation Trust Fund $1.00 per tag    320.131
   Registration fees Distributed as follows: Fees imposed on all vehicles unless otherwise specified. The following fees and distributions do not include voluntary contributions that may be made with the registration application and the collection of annual license taxes and fees. (See State code §320.02 and §320.08047).  
  Highway Safety Operating Trust Fund 50 cents Operation of Florida Real Time Vehicle Information System Administered by the Department of Highway Safety and Motor Vehicles. 320.03(5)
  Air Pollution Control Trust Fund $1.00 For purposes of air pollution control. Administered by Department of Environmental Protection. Counties may receive from 50 cents to 75 cents per registration for approved local air pollution control programs. 320.03(6)
  Transportation Disadvantaged Trust Fund $1.50 For subsidies of transportation disadvantaged people's transportation costs, and administrative costs. Fee applies only to cars and light trucks. 320.03(9)
  County Tax Collector $2.50 Collection expenses. Service fee charged by local officials, who may also impose additional fee of up to 50 cents. 320.04
  General Revenue Fund $2.50 State general purposes. Service fee charged on applications handled directly by the Department of Highway Safety and Motor Vehicles. 320.04
  Highway Safety Operating Trust Fund $1.00 Decal on Demand To compensate for use of automated vender facilities and printing machines. 320.04 (1) (a), 215.20
  Highway Safety Operating Trust Fund 50 cents Manufacture of license plates and stickers with reflective materials.   320.06
  Highway Safety Operating Trust Fund $2.00 Funds the replacement license plate program. License plates are replaced every 5 years. Fund receives $10 per plate. 320.06; 320.0607
  Emergency Medical Services Trust Fund 10 cents For emergency medical services.   320.0801
  State Agency Law Enforcement Radio System Trust Fund $1.00 For improvement of law enforcement radio system. Does not apply to mobile homes. 320.0802
   $1.00 Distributed as follows:   320.08046
  General Revenue Fund 58 percent State general purposes.   320.08046
  Grants and Donations Trust Fund 42 percent To fund the community juvenile justice partnership grants program.   320.08046
   Remainder Distributed as follows: Also includes annual use fee from personalized prestige plates. Does not include collections from specialty plates which are considered a voluntary contribution to the school, fund, or organization represented on the license plate. 320.20; 320.0805; 320.08056
  Capital Outlay and Debt Service School Trust Fund Amount required Debt service on school construction bonds and the construction of new school buildings. The total amount required each year is based on constitutionally fixed amount per school instructional unit. Article 12, Sec. 9 (d). 320.20
  State Transportation Trust Fund Remainder See Table MF-106 for authorized distribution. Includes $2.00 license tax surcharge and $5.00 surcharge on commercial vehicles over 10,000 lbs. 320.20; 320.0801; 320.0804
2 Driver's license agents Additional $5.25 fee To offset collection and administration costs Fee charged for issuance or renewal of driver's license by authorized tax collectors in the counties. 322.135
  Highway Safety Operating Trust Fund Either $10.00 or $15.00 per renewal Funds operational expenses of the Department of Highway Safety and Motor Vehicles. Also receives fees from record searches. 322.21
  State General Revenue Fund Remainder Operating expenses of the Department of Highway Safety and Motor Vehicles plus general State purposes.   322.21
4.1,12.1 Department of Transportation, Counties and Municipalities In same proportion as motor-fuel taxes in Table MF-106. See Table MF-106 for authorized distribution. Includes fuel-use taxes and fees for identification decals. (See State code §207.003 and §207.004). 207.026
7   Fee on vehicles previously titled outside Florida    
  Nongame Wildlife Trust Fund $4.00 Documentation of population trends and habitat; conservation, management and regulatory programs; and public education.   319.32(3)
   Regular title fees    
  County Tax Collector $4.25 Processing title applications Service fee charged by local officials, who may also impose additional fee of up to 50 cents. 319.32(2)(a); 320.04(b)
   Additional $1.00 fee To cover the cost of security materials.   319.32(1)
  Highway Safety Operating Trust Fund $1.00 Prevent and detect odometer fraud.   319.324
  State Transportation Trust Fund $21.00 See Table MF-106 for authorized distribution.   319.32(5)
8 State Transportation Trust Fund All See Table MF-106 for authorized distribution. Includes overweight penalties, misregistration penalties and late registration delinquency fees. 320.20; 320.57
9 Highway Safety Operating Trust Fund All Collection and administration.   320.27(13)
10 State Transportation Trust Fund All See Table MF-106 for authorized distribution. Amount required goes to the Capital Outlay and Debt Service School Trust Fund. 320.0609; 320.20
GEORGIA
1 County Tax Commissioner $1.00 Intrastate Registration County Tag Agent Fee   O.C.G.A. 40-2-33(b)
1,2,5.2,7,8,11,12.1,13 State General Fund Remainder State general purposes.   O.C.G.A. 40-2-131
HAWAII
1,5.1 Department of Transportation Amount Required Reimburse counties for collection costs.   249-33(e)
  State Highway Fund Remainder Expended in the county in which collected for construction, improvement and maintenance of county roads and streets, and debt service on county bonds issued to finance highway and street construction and improvements. Up to $500,000 may be appropriated in the City and County of Honolulu for the Police Department. 249-18; 249-31; 249-33(b)
2.1, 10 County General Fund All County general purposes.   286-51; 286-111
2.3,8,11,13 State Highway Fund Remainder See Table MF-106 for authorized distribution. (See State code §264-10; §286-111; §286-209; §286-216) See remarks
3 Public Utilities Commission All Costs of collecting and administering regulatory fees for public utilities. 0.25 percent of gross revenues. 271-36
8 Driver Education and Training Fund Additional $7.00 fine levied for violations For driver education and training programs.   286G-3
9 Compliance Resolution Fund All For operations of the Department of Commerce and Consumer Affairs.   436B-15
10 Highway Beautification and Disposal of Abandoned Vehicles Revolving Fund Additional fee up to $1.00 at option of each county Beautification and other related activities of county highways.   286-51
IDAHO
1   Recreational vehicle license fees Distributed as follows:   49-448
  County Current Expense Fund $2.00 per recreational vehicle license County general purposes.   49-448
   Remainder Distributed as follows:   49-448
  State Recreational Vehicle Acco unt 99 percent    49-448
  Search and Rescue Account 1 percent    49-448
  Plate Manufacturing Account $1.70 of $3.00 plate issuing fee Costs of manufacturing license plates.   49-450
  Counties 25 cents per motor vehicle registration Local emergency medical service costs. Retained by county of origin. 49-452
  Emergency Medical Services Account $1.00 per motor vehicle registration Emergency medical services training, communications, vehicle and equipment grants.   49-452
IDAHO (continued) Highway Distribution Account Remainder See Table MF-106 for authorized distribution.   40-701
2 County Current Expense Fund See remarks County Sheriff for collection. $5.00 per operator's license when fees collected by county officer. Also receives $3.00 of exam fee, $2.50 of motorcycle endorsement fee, $5.00 of motorcycle endorsement exam fee, and a portion of driver training class fee. 49-306
  Emergency Medical Services Account II $2.00 per operator's license For State emergency medical services.   49-306
  State Highway Account $16.50 per Class A, B, or C operator's license See Table MF-106 for authorized distribution. Also receives $10.50 of instruction permit fees, $6.50 of duplicate license fees, $4.00 of motorcycle endorsement fee, and $5.00 of skills test fees for Class A, B, or C. 49-306
  Driver Training Account $5.30 per Class D operator's license Made available to State Board of Education for driver training. Also receives $2.60 of class D instruction permit fee and portion of driver training course fee. 49-306
  Motorcycle Safety Program Fund $1.00 per Class A, B, C, or D operator's license Motorcycle safety education.   49-306
  Highway Distribution Account Remainder See Table MF-106 for authorized distribution.   40-701, 49-306
4,7,12.1 Highway Distribution Account All See Table MF-106 for authorized distribution.   40-701
9 County Current Expense Fund $10.00 per dealer's license County general purposes.   49-1607
  State Highway Account Remainder Administrative costs of enforcement. Construction, reconstruction and maintenance of State highways, including State highways in cities.   49-1607
10 County Current Expense Fund See remarks County general purposes. Amounts collected by county officers are retained by county. 49-431
  State Highway Account Remainder Construction, reconstruction and maintenance of State hig hways, including State highways in cities.   49-431
11 County Agents and Idaho Transportation Department 5 percent Collection expenses. Retained by State or local collecting agency. 61-811B
  Public Utilities Commission Fund Remainder Administrative and maintenance expenses of Public Utilities Commission. Personnel administrative costs are funded by general fund appropriation. 61-813
ILLINOIS
1 State Construction Account Fund 37 percent of net registration fees Construction, reconstruction and maintenance of State-maintained system.   625:5/2-119(e)
  Cycle Rider Safety Training Fund 27 percent of motorized cycle annual registration Motorcycle rider safety programs. Fund also receives 27 percent of each semiannual registration fee 625:5/2-119(d)
  General Revenue Fund 50% of personalized plate fees State general purposes Remainder to Secretary of State Special License Plate Fund Fee is $47 new passenger vehicle plate, $25 for M/C, $7 renewal 625.5/3-806.5
  State Parks Fund $25 per environmental license plate State parks. Special Fund receives $25 from each original issuance and renewal 625:5/3-627
  Secretary of State, Special License Plate Fund $15 of each original issuance, $2 each registration renewal period; 50% of personalized plate fees For plate manufacturing and plate processing costs. Grants can also be made to benefit the Illinois Veterans Home libraries. Applies to most special purpose/charitable plates. Most military plates waive the $2 renewal fee Fee is $47 new passenger vehicle plate, $25 for M/C, $7 renewal 625:5/2-119(k)
  Road Fund Remainder See Table MF-106 for authorized distribution.   625:5/2-119(g)
2 Driver Education Fund $5 per driver's license Driver education programs in Illinois secondary schools Also receives $16 per original driver instruction permit and $4 per restricted driving permit. 625:5/6-118
  Cycle Rider Safety Training Fund $5 new or renewal motorcycle license fee Motorcycle rider safety programs.   625.5/6-118.5
  CDLIS/AAMVAN Trust Fund $6 per commercial driver's license Commercial Driver's License Information System/American Association of Motor Vehicle Administrators Network. Also receives $6 per commercial driver's learners permit. 625:5/6-118
  Drunk and Drugged Driving Prevention Fund $30 of $250 driver's license reinstatement fee DUI education and indigent services For second or subsequent violation, $190 of $500 reinstatement fee. 625:5/6-118(c)2
  General Revenue Fund $220 of $250 driver's license reinstatement fee State general purposes For second or subsequent violation, $310 of $500 reinstatement fee. 625:5/6-118(c)2
  Motor Carrier Safety Inspection Fund $20 of $60 commercial driver's license For the Department of State Police to hire additional officers to conduct motor carrier safety inspections. Same allocation for renewals and commercial driver learner's permit. 625:5/6-118(a); 625:5/2-119(f)
  Road Fund Remainder See Table MF-106 for authorized distribution.   625:5/2-119(g)
4, 5.1 General Revenue Fund 14.35% surcharge State general purposes Added to fees for flat weight tax or mileage tax 625.5/3-815.1(a)
  Road Fund Remainder See Table MF-106 for authorized distribution. Vehicle owners may opt to pay a flat weight tax or a mileage weight tax. 625:5/2-119(g)
5.2,11 Transportation Regulatory Fund All Expenses of Illinois Commerce Commission in administration and enforcement of motor-carrier regulations. Includes motor common carrier certificates and motor contract carrier permits. 625:5/18c-1601
6 Build Illinois Fund $5,000,000 per year Public infrastructure projects including roads, bridges, access roads, transit capital facilities. Vehicle Use Tax 625:5/3-1001
  General Revenue Fund Remainder State general purposes. Vehicle Use Tax 625:5/3-1001
7 Road Fund $48 per original, corrected, or duplicate certificate of title See Table MF-106 for authorized distribution.   625:5/2-119(b)
  Park and Conservation Fund $2 per original, corrected, or duplicate certificate of title Acquisition and development of bike paths.   625:5/2-119(b)
  Motor Vehicle License Plate Fund $4 per original, corrected, or duplicate certificate of title New or replacement license plates If the balance in the fund exceeds $40,000,000, this amount is deposited in the Road Fund. 625:5/2-119(b)
  General Revenue Fund Remainder State general purposes: collection expenses paid from General Revenue Fund. (Fund also receives title search fees.) General Fund also supports State Police and Secretary of State. 625:5/2-119(b)
8,9,10,11,12,12.1,13 Road Fund All See Table MF-106 for authorized distribution. Includes oversize/overweight permits. 625:5/2-119(g)
INDIANA
1,2,7,10,13 Branch Offices, Bureau of Motor Vehicles $1.25 per registration or driver's license; $1.00 per title or transfer Collection expenses. Service fees charged by local officials. Also receives $2.00 per delinquent title; 50 cents per MVIN; $3.00 per personalized plate application. 9-29-3-4; 9-29-3-5; 9-29-3-7; 9-29-3-8
  State Police Building Account $0.25 per registration or title Construction, maintenance, equipping, and leasing of State Police facilities.   9-29-1-4
  Motorcycle Operator Safety Education Fund $5.00 per motorcycle registration. For safety education of motorcycle riders.   9-29-5-2
  Highway, Road and Street Fund See remarks See Table MF-106 for authorized distribution. Receives revenues generated from increases in registration fees in 1969. 9-29-1-2
  Motor-Vehicle Highway Account Remainder See Table MF-106 for authorized distribution.   9-29-1-1; 9-29-4-7;9-29-5-43;
5.2,11 PSC Motor-Vehicle Account All Collection expenses and enforcement of motor-carrier laws. All funds remaining to the credit of PSC above the appropriated amount shall be paid to the Motor- Vehicle Highway Account 8-2.1-22-44
9 Motor Vehicle Odometer Fund All    9-29-4-7
  Motor-Vehicle Highway Account 40 percent See Table MF-106 for authorized distribution.   9-29-1-5
  Bureau of Motor Vehicles 30 percent To enforce odometer laws.   9-29-1-5
  State Police 20 percent To enforce odometer laws.   9-29-1-5
  Attorney General 10 percent To enforce odometer laws.   9-29-1-5
11 State Highway Fund All See Table MF-106 for authorized distribution.   9-20-6-10
IOWA
1 County Treasurer 4.00 percent Collection and administration.   321.152
7 County Treasurer $2.50 per title Collection and administration. Also receives 40 percent of fees for certified copies, and 60 percent of fees for notation of security interests. 321.152
2 County Treasurer $7.00 per license Collection and administration.   321M.9
1,2,7,8,9,10,11,12,12.1,13 Road Use Tax Fund Remainder Construction, maintenance and supervision of public roadways. This 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. 312.1, 321.34, 321.145, 325A.5
     After certain "off-the-top" appropriations, the Road Use Tax Fund is allocated 47.5% to the Primary Road Fund, 32.5% to counties, and 20% to cities.  
KANSAS
1,7,10 County Treasurers 75 cents per transfer $3.00 per registration, and $2.00 per certificate of title Collection and administration.   8-145; 8-145d
  Kansas Highway Patrol Special Fund $2.50 per certificate of title Highway law enforcement. Distribution effective from July 1, 1997 through June 30, 2004. 8-145
  VIPS/AMA Technology Hardware Fund $1.00 per certificate of title    
  State Highway Fund, Department of Transportation Remainder See Table MF-106 for authorized distribution.   8-145; 8-146
2.1,2.2,2.3 State Safety Fund See remarks Student driver training program. Receives 37.5 percent of noncommercial class "C" driver licenses for vehicles with a gross vehicle weight less than 26,000 lbs., and 20 percent from all other noncommercial driver licenses. 8-267
  Motorcycle Safety Fund 20 percent Motorcycle safety program From motorcycle driver licenses. 8-267
  Truck Driver Training Fund $2.00 of commercial driver's license fee Student truck driver training programs. From each commercial driver license fee. 8-267
  State Safety Fund See remarks Student driver training program. Receives 20 percent of all commercial driver licenses after $2.00 credit above. 8-267
  State Highway Fund, Department of Transportation Remainder See Table MF-106 for authorized distribution.   8-267
5.2 Motor Carrier License Fee Fund Additional $10.00 regulatory fee per vehicle registered Supervision and regulation of motor carriers Collected by the State Corporation Commission. 66-1,139
  Base State Registration Clearing Fund See remarks Payments to participating states and refunds for overpayment Regulatory and registration fees collected from Interstate motor carriers under KSA § 66-1,139 pursuant to 49 USC 11506. 66-1,139a
  State Highway Fund, Department of Transportation See remarks See Table MF-106 for authorized distribution. On January 2 and July 2 of each year, all unencumbered balances in excess of $400,000 in the Motor Carrier License Fee Fund are transferred to the State Highway Fund. 66-1,142
9,12 State Highway Fund All Collection and administration.   8-2418
KENTUCKY
1,10 County Clerks $6.00 for cars, all trucks and transfers Collection and administration. Service fees charged by local officials. 186.040; 186.190
  Motorcycle Safety Education Program Fund $4.00 per motorcycle registration Instructor training and driver training.   186.535
  County Road Fund 30 percent of truck registration fees Construction and maintenance of county roads. Divided equally among the 120 counties. 47.020
  State Road Fund Remainder See Table MF-106 for authorized distribution.   186.240
2.1,2.2 Transportation Cabinet 50 cents per license Expanding the driver education program.   186.535
  Transportation Cabinet $1.00 per license Processing of photo license.   186.531
  State General Fund $1.75 per license General expenditures.   186.531
  Motorcycle Safety Education Program Fund $4.00 per motorcycle license Instructor training and driver training.   186.890
  State Road Fund Remainder See Table MF-106 for authorized distribution.   186.531
4,5.1,11,12.1 State Road Fund All See Table MF-106 for authorized distribution.   47.010;138.660; 189.270
5.2 Energy Recovery Road Fund See remarks Construction, maintenance, and repair of State and county-maintained coal road system. Decal fee on heavy coal trucks. Distributed 60 percent to Transportation Cabinet and 40 percent to Fiscal Court of coal counties. 177.9771
6 County Clerks 3 percent of revenue Collection and administration.   138.460
  State Road Fund Remainder See Table MF-106 for authorized distribution.   138.460
7 County Clerks $4.00 Collection and administration.   186A.130
  State Road Fund $2.00 See Table MF-106 for authorized distribution.   186A.130
9 County Clerks $3.00 Collection and administration. Dealer plates. 186.070
  State Road Fund Remainder See Table MF-106 for authorized distribution. See Table MF-106 for authorized distribution and expenditures. 186.240
LOUISIANA
1,8,10 Department of Public Safety Amount not to exceed $250,000 Collection and administration.   47:480
  State Highway Fund No. 2 See remarks Construction of public roads and bridges. Receives all receipts from six parishes bordering Lake Pontchartrain. 47:481
  Transportation Trust Remainder Construction and maintenance of State highways   Constitution,
  Fund   and bridges.   Article 7, § 5
2.1, 2.2, 2.3 Bond Security and Redemption Fund $5.00 per motorcycle endorsement Debt Service Fund receives $2.00 of $4.00 fee if license is valid for less than 4 years. 32:412
  Motorcycle Safety Awareness and Operator Training Fund $3.00 per motorcycle endorsement Operator and instructor training, and motorcycle safety and awareness programs. Fund receives $2.00 of $4.00 fee if license is valid for less than 4 years. 32:412
  Office of Motor Vehicles $5.50 per driver's or chauffeur's license Collection and administration, and highway safety education.   32:426
  Emergency Vehicle fee $5.00 per license    32:412
   Remainder (See distributions below identified as 2.1, 2.2, and 2.3)   
2.1 State Police Pension and Retirement Fund 30 percent (20 percent in major cities) Operation of State Police retirement system. Distribution is different for cities with population greater than 450,000. 20 percent represents $2.50 of a $12.50 fee. 32:412
  Municipal Police Pension Funds (20 percent in major cities) Operation of municipal police retirement systems. Distribution only applies to cities with population greater than 450,000. 32:412
  Department of Public Remainder Collection and administration, and highway Any surplus is transferred to State General Fund at end of each biennium. 32:426
  Safety and Corrections   safety education.   
2.2 State Police Pension and Retirement Fund 27 percent (3.5 percent in major cities) Operation of State Police retirement system. Amount and distribution of fees are different for cities with population greater than 450,000. 32:412
  Municipal Police Pension Funds $10 per drivers' license Operation of municipal police retirement systems. Distribution only applies to cities with population greater than 450,000. 32:412
  Department of Public Safety and Corrections Remainder Collection and administration, and highway safety education. Any surplus is transferred to State General Fund at end of each biennium. 32:426
2.3 State Police Pension and Retirement Fund 27 percent (20 percent in major cities) Operation of State Police retirement system. Amount and distribution of fees are different for cities with population greater than 450,000. 32:412
  Municipal Police Pension Funds (20 percent in major cities) Operation of municipal police retirement systems. Distribution only applies to cities with population greater than 450,000. 20 percent represents $10.00 of a $50.00 fee. 32:412
  Department of Public Safety and Corrections Remainder Collection and administration, and highway safety education. Any surplus is transferred to State General Fund at end of each biennium. 32:426
8,11 Bond Security and Redemption Fund All Debt Service.   32:387, 32:388
13 Office of State Police $4.00 per inspection Traffic law enforcement.   32:1306
  Office of Motor Vehicles $1.25 per inspection Collection and administration.   32:1306
  Bond Security and Redemption Fund Remainder Debt Service.   32:1309
MAINE
1,2,5.1,7,8,9,10,11,13 Municipal Tax Collectors See remarks Collection expenses Service fee of up to $4.00 for registrations and driver's licenses and up to $3 for renewal of registrations and driver's license. 29-A-201
  General Highway Fund, State Department of Transportation Remainder See Table MF-106 for authorized distribution.   23-1651
MARYLAND
1, 4.1      
  State Comptroller Amount required Refunds. Personalized plates (added fee) paid $350,000 to State Scholarship Fund, remainder to State General Fund. TR 12-118
  State Police Amount required Motor vehicle inspection program and the truck weight and size enforcement program. Amount needed to pay the salaries and expenses of the Truck Weight Enforcement Division and Automotive Safety Enforcement Division. TR 12-118
  Emergency Medical System Operations Fund $8.00 per registration Emergency medical services.   TR 13-955
  Gasoline and Motor- Remainder See Table MF-106 for authorized distribution.   TR 8-402; TG 2-1001
  Vehicle Revenue Account     
2,7,8,10,13      
  Transportation Trust Fund All Distributed as follows:   TR 12-118; TR 3-216
  State Comptroller Amount required Refunds.   TR 12-118
      
  Department of Transportation Remainder See Table MF-106 for authorized distribution.   TR 12-118; TR 3-216
6      
  Transportation Trust Fund All Distributed as follows:   TR 13-814
  Department of Transportation 80 percent See Table MF-106 for authorized distribution.   TR 3-401
  Gasoline and Motor-Vehicle Revenue Account 20 percent See Table MF-106 for authorized distribution. Department share is pledged to debt service of consolidated transportation bonds. TR 3-215; TR 8-402; TR 13-814
MASSACHUSETTS
1,2,7,10      
  Highway Fund All See Table MF-106 for authorized distribution.   90-34
2.2, 2.3      
  State General Fund All Collection expenses and State General purposes. Bus driver's license. 159A-9; 7-3B
5.2,11      
  State General Fund All Collection expenses and State General purposes. Fees imposed in §159B generally; §7-3B. See remarks
MICHIGAN
1      
  Motorcycle Safety Fund $3.00 per motorcycle registration Motorcycle safety education program.   257.801
7      
  Scrap Tire Regulatory Fund Additional $1.50 certificate of title fee For regulation of scrap tire disposal.   257.806
  Vehicle Theft Prevention Account Additional 50 cent scrap or salvage vehicle certificate of title fee To develop a vehicle theft prevention program.   257.810a
1,7,9,10,12      
  Michigan Transportation Fund Remainder See Table MF-106 for authorized distribution.   257.821
2      
  Counties and municipalities $2.50 per original driver's license; $1.00 for other licenses Collection expenses. Paid to collecting agency. 257.811
  Driver Education Fund $4.00 for each four year license; $2.00 for each two year license Driver education in public schools. Amount distributed to schools, $45.00 per student, but not to exceed the actual cost. $100,000 is annually appropriated to Department of Education to administer driver education programs. 257.811
  Motorcycle Safety Fund $2.50 for each two year motorcycle endorsement renewal Motorcycle safety education program.   257.812c
  State General Fund $2,500,000 Gasoline inspection and testing, ethanol enhancement, and State general purposes. Not more than $1,000,000 credited to the Gasoline Inspection and Testing Fund. 257.819
  Transportation Economic Development Fund See remarks See Table MF-106 for authorized distribution. Receives the greater of $120,000 or 5 percent of road test fees. 257.821
  State General Fund Remainder Administrative costs of the department of state associated with new duties imposed with respect to commercial vehicles   257.821
4.1,11      
  State General Fund Appropriation Collection and administration.   207.232
  Transportation Economic Development Fund Remainder See Table MF-106 for authorized distribution.   207.232
13 Motor Vehicle Emissions Testing Program Fund $3.00 Inspection Fee Administration and oversight.   257.2012
MINNESOTA
1 Department of Public Safety Amount required Collection and administration. A portion of these costs are paid from the General Fund. 16A.60
  Revenue Account Amount required Refunds of motor-vehicle fees.   16A.60
1,8,12.1 Highway-User Tax Distribution Fund Remainder See Table MF-106 for authorized distribution.   168.013; 168.057; 168.231
2 Court Administrators $3.50 per driver license issued Collection expenses.   171.06
  Motorcycle Safety Fund $8.00 duplicate license fee, $7.00 renewal license fee   Fee receipts in excess of $750,000 are credited 90 percent to the Trunk Highway Fund and 10 percent to the General Fund. 171.06
  General Fund Remainder of duplicate license and renewal fee State general purposes.   171.06
  Trunk Highway Fund Remainder See Table MF-106 for authorized distribution.   171.26
7 State Patrol Motor Vehicle Account All    168A.29
8,10,11 Highway-User Tax Distribution Fund 5/8 of overweight fines See Table MF-106 for authorized distribution.   221.83; 299D.03
9, 13 General Fund All Various general State expenditures.   168.66, 168A.152
MISSISSIPPI
1,9,12.1 County Tax Collector Commission allowed by law Collection expenses.   27-19-99
  Counties and Cities All additional fees levied by 1992 legislation Local general purposes, including school districts. Trucks over 16,000 GVW are exempt from local taxes. 27-19-159
  County Road Funds All privilege taxes collected by county tax collector and $3,732,403 of the taxes collected by the State Tax Commission. Debt service on county road and road district obligations; construction and maintenance of roads and bridges in counties. Taxes collected by county tax collector includes automobiles, most trucks 10,000 lbs. and under, and other vehicle classes. Tax Commission sales include all trucks over 10,000 lbs. and other special classes such as buses, temporary permits and certain types of trucks under 10,000 lbs. 27-19-99;
MISSISSIPPI (continued) State Highway Fund Remainder Construction and reconstruction of highways or debt service on certain highway bonds. (See Table MF-106)   27-19-99
Tag Fee County Tax Collector 5 percent Collection expenses.   27-19-99
  State Highway Fund $5.00 fee per registration Construction and reconstruction of highways or debt service on certain highway bonds. (See Table MF-106)   27-19-99
  County General Fund See remarks Transmission of registration and title information to State via county computer system. 50 cents per registration for participating counties. 27-19-99
  State General Fund Remainder State general purposes. Highway patrol receives appropriation from State General Fund. 27-19-99
2 Highway Safety Patrol $7.00 per operator's license; $4.00 per Class D commercial license Patrol cars, communication equipment and weapons.   63-1-45
  State General Fund Remainder State general purposes. Reinstatement fee ($25.00) paid into Highway Patrol Relief and Disability Fund. 63-1-46
11 Public Service Commission All Collection and administration.   
7 State Tax Commission Appropriation Maintenance of statewide vehicle registration system. Legislature authorizes discretionary amount to defray operational costs of commission and automated registration system. 63-21-65
  State General Fund Remainder State general purposes.   63-21-65
13 State General Fund $2.00 per certificate of inspection State general purposes. Remainder of inspection fees retained by official inspection stations. 63-13-11
MISSOURI      
1,2,5.2,7,8,9, State Highways and Amount of revenue See Table MF-106 for authorized distribution.   301.090;
10,11,12,13 Transportation from fees which were    302.228
  Department Fund in effect prior to    
   January 1, 1980    
   All additional revenue Distributed as follows: A Missouri constitutional amendment effective January 1, 1980, provided that  
     any increase in State license fees and taxes on certain motor vehicles in  
     effect on January 1, 1980, shall be distributed in this manner.  
  State Road Fund 75 percent See Table MF-106 for authorized distribution.   Constitution
  Incorporated cities and towns 15 percent See Table MF-106 for authorized distribution.   Constitution Article 4 §30(b)(3)
  County-Aid Road Trust Fund 10 percent See Table MF-106 for authorized distribution.   Constitution Article 4 §30(b)(3)
MONTANA
1,10 State General Fund: Amount required Local collection costs.   61-3-509
  City Road Funds See remarks Construction, repair and maintenance of 50 percent of fees collected in incorporated cities or towns are returned to 7-14-2512
    permanent city streets. the city of origin.  
  County Road Funds Remainder To county of collection for road and bridge   7-14-2512
    construction and maintenance.   
2 County General Funds 2.5 percent of driver's license fees and 3.34 percent of motorcycle endorsement collected by counties County general purposes. 3.75 percent of duplicate driver's license fees collected by counties. 61-5-121
  State General Fund 2.5 percent of driver's license fees and 3.34 percent of motorcycle endorsement collected by the State Administrative expenses. 3.75 percent of duplicate driver's license fees collected by counties. 61-5-121
  State Traffic Education Account 20.7 percent of driver's license fee. 16.94 percent of commercial driver's license fee, and 8.75 percent of replacement driver's license fee; 63.46 percent of motorcycle endorsement fee. State driver education program.   61-5-121
  State General Fund Remainder State general purposes. General funds and highway funds equally support highway patrol. 61-5-121
3,5.2,11,13 Public Service Commission Amount required Collection expenses. Fees charged by the commission must be commensurate with the costs 69-1-114
     incurred in administering the function for which the fee is charged except  
     those fees set by Federal statute. May not exceed $500.00  
  State Highway Account Remainder State general purposes.   69-1-402
  State Highway Account Amount Required See Table MF-106 for authorized distribution. Includes all of Gross Vehicle Weight Tax receipts when collected by the State.  
7,10 County Treasurers All Distributed as follows:   61-3-203
  State Motor Vehicle Information Systems $5.00 per certificate or transfer Administration of registrar's office.   61-3-203
  State General Fund Remainder    61-3-203
8 State Highway Non-Restricted Account 100 percent See Table MF-106 for authorized distribution.   61-10-148
9 State General Fund All Motor vehicle license plate equipment; administration of registrar's office.   61-3-108
12.1      
  Department of Justice 5 percent of trip fees Administration.   61-4-303
  State Highway Account 95 percent of trip fees See Table MF-106 for authorized distribution.   61-4-303
NEBRASKA
1,10 State Recreation Road Fund $1.50 per registration To construct or improve access roads to State recreation areas.   60-3,156
  DMV Cash Fund $1.50 per registration   Administered by the Department of Motor Vehicles. 60-3,156
  Nebraska Emergency Medical System Operations Fund .50 per registration    60-3,156
  County General Fund '$1.00 per registration Collection costs. Receives $5.00 per registration by nonresidents. 60-3,141
  Highway Trust Fund $3.25 per license plate Cost of plate and renewal tabs. New plates are issued every three years. 60-3,102
  Motorcycle Safety Education Fund $2.50 per motorcycle registration Safety Education.   39-2215
  License Plate Cash Fund Amount required Administration and distribution of license plates.   39-2215
  Highway Trust Fund Remainder See Table MF-106 for authorized distribution.   
2 County General Fund $3.50 per license Collection expenses. Also receives 25 cents per school permit and learner's permit. 60-4,115(2)
  Motorcycle Safety Education Fund $3.50 per motorcycle license Safety Education.   60-4,115(2)
  State General Fund Remainder State general purposes. Department of Motor Vehicles and Highway Safety Patrol receive appropriations from State General Fund for administration, driver examining and highway patrol costs. 60-4,115(2)
4,5.1,5.2,12.1 Highway Cash Fund All Construction and maintenance of State highways.   60-330.01,
      66-410.03
7 County General Fund $3.25 per certificate of title Collection costs. Also receives $2.00 per notation of lien on a certificate of title; and $10.00 per duplicate copy of a certificate title. 60-154
  State General Fund $2.00 per certificate of title State general purposes. Department of Motor Vehicles receives appropriations from State General Fund for administrative expenses and driver education. Also receives $1.00 per notation of lien. 60-154
  Attorney General's Office, Consumer Protection Division 20 cents per certificate of title For odometer fraud investigation and prosecution.   60-154
  Nebraska State Patrol Cash Fund 45 cents per certificate of title    60-154
  Nebraska Motor Vehicle Industry Licensing Fund 10 cents per certificate of title For conducting preliminary investigations of motor vehicle licensing violations involving motor vehicle and odometer fraud.   60-154
8 County General Fund 25 percent Collection and county general purposes. Share of each county based on collection by such county.  
  Highway Cash Fund 75 percent Construction and maintenance of State highways.   
9 Motor Vehicle Industry Licensing Fund All Administration and enforcement of act.   60-1409
NEVADA
1 County General Funds See remarks County collection purposes. Maximum $2.00 fee is assessed in counties without Department of Motor Vehicle offices. 482.160
  State Highway Fund Remainder See Table MF-106 for authorized distribution.   481.079
2,5,7,8,9,10,11,12,12.1,13 State Highway Fund All See Table MF-106 for authorized distribution.   481.079, 483.410
6 State Highway Fund 6 percent; 1 percent (See remarks) See Table MF-106 for authorized distribution. Fund receives 6 percent if tax is collected by the State Department of Motor Vehicles; 1 percent if collected by county assessor. 482.180
  Counties Remainder County general purposes. Distributed according to percentages in State law. At least 5 percent of each county's receipts must be transferred to the county general fund. 482-180; 482.181
NEW HAMPSHIRE
1 Town Clerks $1.00 per registration Document preparation costs.   261:152
  Motorcycle Rider Safety Fund $1.00 per motorcycle registration Motorcycle rider training.   6:12(dd)
  State Highway Fund Remainder See Table MF-106 for authorized distribution.   6:12(f)
2 Driver Training Fund $5.00 per license Driver training.   263:42
  Motorcycle Rider Safety Fund $5.00 per motorcycle license Motorcycle rider training.   6:12(dd)
  State Highway Fund Remainder See Table MF-106 for authorized distribution. License reinstatement fees are distributed to the Supplementary Motor Vehicle Fund for collection and administration. 6:12(f)
5.2,9,10,13 State Highway Fund All See Table MF-106 for authorized distribution.   6:12(f)
7 General Fund 40 percent State general purposes.   261:20
  State Highway Fund 60 percent See Table MF-106 for authorized distribution.   261:20
13 Department of Environmental Services $1.00 per emissions inspection Air quality monitoring.   268:11
  Vehicle Emission inspection Account $2.25 per emissions inspection inspection Construction and operation of emissions test stations.   268:11
NEW JERSEY
1 Helicopter Emergency Ambulance Program $4.00 per registration Emergency services.   39:3-8.2
  Registration and Licensing Agency See remarks Collection expenses. Fee determined by Motor Vehicle Commissioner. 39:10-25
  Transportation Trust Fund See remarks See Table MF-106 for authorized distribution. Fund receives the greater of $30,000,000 or an amount equal to additional truck fees levied by Chapter 73, Laws of 1984. Also receives additional registration fees levied by Subsection A of Section 68 of PL 1990. 27:1B-20
  State General Fund Remainder See Table MF-106 for authorized distribution.   52:18-32
2 Registration and Licensing Agency See remarks Collection expenses. Fee determined by Motor Vehicle Commissioner. 39:3-3; 39:10-25
  Motorcycle Safety Education Fund $5 per motorcycle license and motor-cycle endorsement Motorcycle safety education.   27:5F-39
  State General Fund Remainder See Table MF-106 for authorized distribution.   52:18-32
7,8,12.1 State General Fund All See Table MF-106 for authorized distribution.   52:18-32
13 Department of Transportation All Administrative costs of inspection program.   48:4-2.1b
NEW MEXICO
1 Motorcycle Training Fund $2.00 per motorcycle registration Motorcycle safety training. Distributed through the Motor Vehicle Suspense Fund. 66-6-22.1; 66-6-1
1      
  Litter Control and Beautification Fund 50 cents per registration Implementing the Litter Control and Beautification Act. Distributed through the Motor Vehicle Suspense Fund. 67-16-14
1   Tire recycling fee per registration Distributed as follows: Also receives 3 percent of registration fees of trucks between 26,001 and 66-6-1; 66-6-2;
   $1.50 per passenger vehicle   48,000 pounds. Receives 3.75 percent of registration fees of trucks over 66-6-4; 66-6-5;
   $1.00 per motorcycle & $.50 per bus tire   48,000 pounds. 66-6-8
  Highway Infrastructure Fund 66.67 percent    66-6-23.1
  Recycling and Illegal 33.33 percent    66-6-23.1
1,7,9 Motor Vehicle Suspense Fund $50 dealer plate fee, $10 motorcycle dealer plate fee Distributed as follows: See Table MV103. 66-6-19; 66-6-22.1;66-1-1 to 66-6-19
   Vehicle registration fees    
  Local agents $5.00 per transaction Collection expense.   66-6-23.1
  Local agents $1.00 per transaction Remainder Collection expense. Distributed to fee agents determined to have performed 10,000 or more transaction in the previous year, other than a class A county or a municipality with a population exceeding 300,000. 66-6-23.1
  State Road Fund 74.65 percent See Table MF-106 for authorized distribution.   66-6-23.1
  County Road Fund 7.6 percent Improvements and maintenance of public roads within the county. Distributed to each county in the proportion that the total mileage of public roads maintained by each county bears to the total mileage maintained by all counties of the State. 66-6-23.1
  County Levy 7.6 percent County general purposes. Distributed to each county in the proportion that the total amount of registration fees paid for motor vehicles in each county bears to the total amount of registration fees paid for motor vehicles in the entire State. 66-6-23.1
  Municipal Road Fund 4.06 percent Construction, maintenance and repair of streets within municipalities and for payments of paving assessments against Federal, State and municipally-owned property. Distributed to each county as indicated above (county levy), and redistributed to the municipalities in the proportion that the total assessed valuation of a municipality bears to the total assessed valuation of all municipalities within the county. 66-6-23.1
  Counties and Municipalities 6.09 percent Local general purposes. Same as above. 66-6-23.1
2 Motor Vehicle Suspense Fund $10.00 per license & $2.00 per instruction permit Distributed as follows:   66-6-22.1
  Local agents $6.00 per license $5.00 per identification card, vehicle registration, title Collection expense.   66-6-23.1
  Local agents $1.00 per transaction Collection expense. Distributed to fee agents determined to have performed 10,000 or more transaction in the previous year, other than a class A county or a municipality with a population exceeding 300,000. 66-6-23.1
  State Road Fund Remainder See Table MF-106 for authorized distribution.   66-6-23
2 MVD $3.00 per license Implementing an enhanced driver's license system. Fee set at Division's discretion. Maximum of $3.00 per license. Distributed from the Motor Vehicle Suspense Fund. 66-5-44
2 School districts $3.00 per license Defensive driving instruction. Paid through the state equalization guarantee distribution. Distributed from the Motor Vehicle Suspense Fund. 66-5-44
4, 5.1 State Road Fund All See Table MF-106 for authorized distribution. Weight-distance tax levied on commercial vehicles licensed or operating under a proportional registration agreement and mileage tax levied on commercial vehicles not licensed in the State or operating under an existing proportional registration agreement with the State. Includes fees of the State Public Regulation Commission and fees collected by the Transportation Department. Administrative allocation for the State Public Regulation Commission and the Transportation Department is provided by legislative appropriation from the State General Fund. 7-15A-9;
5.2 Motor Vehicle Suspense $15 per license Defrays the cost of a DUI check on out-of-state first Retained by the Motor Vehicle Division for operating fund expenses. 66-5-44
  Fund   time applicants.   
6 State General Fund All State general purposes. Represent proceeds of 3 percent tax on sale of motor vehicles. Proceeds are 7-14-10
9 Motor Vehicle Suspense Fund $50.00 per license   Paid yearly. 66-6-18
12.1 State Road Fund $.07 to $.16 per mile trip tax See Table MF-106 for authorized distribution.   7-15-3.1; 7-15-5
NEW YORK
1,2,7,10,11,12,13 County Clerks See remarks Collection expenses. County clerks acting as agents of the Commissioner of Motor Vehicles retain a percentage of gross receipts collected. The retention percentage for 1997 was 8.1 percent. County clerks retain 35 cents per in-transit permits. County clerks in Rockland, Albany, Westchester, Suffolk, Nassau, Bronx, Kings, Onondaga, Queens, Richmond, and New York do not act as agents of the commissioner of the Department of motor vehicles, and therefore do not receive this money. V&T 205
   Remainder Distributed as follows:   
  Dedicated Highway and Bridge Trust Fund 60.3 percent See Table MF-106 for authorized distribution.   V&T 401
  Dedicated Mass Transit Trust Fund 8.7 percent See Table MF-106 for authorized distribution.   
   31 percent Distributed as follows:   
  State General Fund 10 percent State general purposes. Also receives certain application, special license plate, and nonresident fees. V&T 427
   90 percent Distributed as follows: An amount equal to 90 percent is deposited into the General Fund for appropriation for the purposes shown. V&T 427
  Department of Environmental Conservation 5 cents per registration Inspection, regulation and research in the control of motor-vehicle exhaust emission. Payable to the State General Fund for repayment of advances. V&T 427
  Department of Transportation Remainder Construction, reconstruction, maintenance and repair of highways and bridges.   V&T 427
4,4.1 Dedicated Highway and Bridge Trust Fund All See Table MF-106 for authorized distribution.   TAX 515
8 Department of Transportation All Construction, reconstruction, maintenance and repair of highways and bridges, research projects concerning heavy vehicles, and administration of highway permit programs. Five percent is made available for grants to counties and municipalities, other than the city of New York, for the purpose of strengthening weight enforcement programs. V&T 1803
9 State General Fund All State general purposes.   V&T 415
9 Transportation Safety Account All See below. This account also receives fees for various business licenses. In addition, it receives all driver's reinstatement, suspension, termination, reapplication, restricted license, and conditional license fees. ST FIN 91
13 Transportation Safety Account $2.00 per safety inspection Following legislative appropriation, funds are made available to the Department of Motor Vehicles for transportation safety related activities.   V&T 305
  Mobile Source Account of the Clean Air Fund $2.00 per successful emission inspection   Fee set to $4.00 for biennial inspection. V&T 305
NORTH CAROLINA
1,2,8,9,11,13 State Highway Fund All See Table MF-106 for authorized distribution. Personalized plate fees are distributed 1/2 for highway beautification and 1/2 for travel promotion. 20-7; 20-85.1; 20-119; 20-290; 136-16;105-449.48
4.1 State Highway Fund 75 percent See Table MF-106 for authorized distribution.   105-449.43
  State Highway Trust Fund 25 percent See Table MF-106 for authorized distribution.   105-449.43
7 State Highway Fund 3.50 per title See Table MF-106 for authorized distribution.   20-85
  Secondary Roads Paving Program 15.00 per title See Table MF-106 for authorized distribution. Initially distributed to the State Highway Trust Fund. 20-85
  State Highway Trust Fund 16.50 per title See Table MF-106 for authorized distribution.   20-85
10 State Highway Trust Fund All See Table MF-106 for authorized distribution.   20-85
NORTH DAKOTA
1,5.1,6,7,9,10,12 Motor Vehicle Registration Fund Appropriation Collection and administration. Appropriation of $7,613,072 for biennium ending June 30, 2001. (See State Code §39-04-39; §39-05-30; §39-22-05.1) See remarks
  Public Transportation $3.00 per registration Public transportation programs.   39-04.2-03
  Motorcycle Safety Education Fund $10.00 per motorcycle registration Motorcycle safety training.   39-28-05
  Abandoned Motor Vehicle Disposal Fund Additional tax of $1.50 on initial certificate of title Administrative costs by appropriation, abandoned motor vehicle disposal program. If on the first day of July in any year the amount of uncommitted money in the fund is $250,000 or more, the amount in excess of $250,000 must be transferred to the highway fund. 39-26-12
  State Highway Fund All prorated out-of-State domiciled truck and trailer registration fees Construction and maintenance of roads on State highway system. Applies to those trucks operating under reciprocal agreement. 39-04-19
  Highway Tax Distribution Fund Remainder See Table MF-106 for authorized distribution.   39-04-39
2,4,8,12.1 State Highway Fund All Construction and maintenance of roads on State highway system.   39-04-19; 39-06-49
OHIO
1,10   Non-Commercial Vehicles:   Passenger, Motor Home, Motor Cycle, House Vehicles, Non-Commercial Trailers & Trucks  
  Deputy Registrars $3.50 per registration Collection expenses.   4503.10(D)
  Motorcycle Safety and Education Fund $6.00 per motorcycle registration Motorcycle safety and education program.   4501.13
  State Highway Safety Fund $11.00 per registration Enforcement of motor vehicle and traffic laws   4503.10
  Auto Registration Distribution Fund Remainder Distributed as follows: May be used, as required, for retirement and interest on debt incurred by State for highway improvements. 4501.03
  Counties and Municipalities 34 percent Construction and maintenance of roads and streets. Distributed to the counties and municipalities in which the vehicle is registered. 4501.04
  Counties 61 percent Construction and maintenance of county roads. Three distributions of 5, 47, and 9 percent. 5 percent of what is collected the entire state each month is divided equally among the counties; 47 percent is distributed to the county in which the vehicle is registered; 9 percent is distributed to each county in the ratio that that the total mileage of county roads under the jurisdiction of the county commissioners bears to the total mileage of county roads in the State. road under the jurisdiction of the county commissioners bears to the total mileage of county roads in the State. 4501.04
  Townships 5 percent Construction and maintenance of township roads. Distributed to the several townships in the ratio that the total number of miles of township roads under the jurisdiction of the board of trustees in each township bears to the total number of miles of township roads in the State. 4501.04
   Commercial Vehicles:   International Registration Plan for Commercial Trucks and Trailers with a gross vehicleweight exceeding 26,000 pounds. Includes Farm Trucks and Buses. 4503.042; 4503.65
  Deputy Registrars $3.50 per registration Collection expenses.   4501.044;
  Bureau of Motor Vehicles Fund     4503.042 (C)
  State Highway Safety Fund $11.00 per registration Enforcement of motor vehicle and traffic laws   4503.10
   42.6 percent Distributed as follows:   4501.044
  Debt Retirement Amount required Debt retirement for bonds issued under Section 2i of the State Constitution.   4501.044
  State Highway Operating Fund Remainder Construction and maintenance of State highways.   4501.044; 5735.291
  Department of Taxation, International Registration Plan Auditing Fund Amount required Conducting audits of persons registering vehicles under the International Registration Plan. An amount equal to the estimated annual costs divided by 12 months is deposited into the fund by the 15th of each month. 4501.044
  Bureau of Motor Vehicles Fund Amount required Collection and administration.   4501.044; 4501.25
   Remainder Distributed as follows:   
  Counties and Municipalities 34 percent Construction and maintenance of roads and streets. Distributed to the counties and municipalities in which the vehicle is registered.  
  Counties 61 percent Construction and maintenance of county roads. Three distributions of 5, 47, and 9 percent. 5 percent is divided equally among the counties, 47 percent distributed to county in which the vehicle is registered, 9 percent distributed to each county in the ratio that the total mileage of county roads under the jurisdiction of the county commissioners bears to the total mileage of county roads in the State.  
OHIO (continued) Townships 5 percent Construction and maintenance of township roads. Distributed to the several townships in the ratio that the total number of miles of township roads under the jurisdiction of the board of trustees in each township bears to the total number of miles of township roads in the State.  
   Special Reserved License Plates:   Additional $35 fee to the regular registration fees. For license plates containing more than three letters of numerals  
  Bureau of Motor Vehicles Fund $5 per plate Collection and administration.   4503.42; 4501.25
  State Highway Safety Fund $30 per plate Enforcement of motor vehicle and traffic laws   4503.42; 4501.06
   Special State-Reserved License Plates:   Additional $10.00 fee to the regular registration fees.  
  Bureau of Motor Vehicles Fund $7.50 per plate    
  State Highway Safety Fund $2.50 per plate    
   Operator's Licenses:    
2 Deputy Registrars $3.50 per license Collection expenses. Service fees charged by local officials. Registrars receive a $1.50 lamination fee, and $0.90 when vision test is required . 4506.08; 4507.24; 4507.50 (A); 4507.23 (F)
  State Highway Safety Fund $12.00 per license Enforcement of motor vehicle and traffic laws.   4506.08; 4507.23 (G)
  Bureau of Motor Vehicles Fund Remainder Collection and administration. Used to pay the expenses of administering the law relative to the powers and duties of the registrar of motor vehicles. 4507.24; 4501.25
   Special Taxes:    
5.2 Public Utilities Fund; Highway Obligation Bond Fund Amount required Maintaining the nonrailroad transportation activities of the public utilities commission; Taxes imposed by 4921.18 and 4923.11 May be used, as required, for retirement and interest on debt incurred by state for highway improvements. 4923.12
  State Highway Safety Fund Remainder Administration.   4923.12
   Vehicle Certificate of Titles:    
7 Clerk of Courts $2.25 per title Collection and administration. Net fees paid to registrar of motor vehicles for distribution. Clerk of Courts also receives $4.25 per notation of lien and $4.75 of $5.00 fee per certified copy. 4505.09(A)
  Bureau of Motor Vehicles Fund 25 cents per title Administrative expenses relative to registration and operation of motor vehicles, and to provide reimbursement to hospitals for indigents injured in motor vehicle accidents. Receives remainder of notation of lien and certified copy fees. 4505.09(B)(1)
  Motor Vehicle Dealers Board Fund 4 cents per title Administration.   4505.09(B)(2)
  Highway Operating Fund 21 cents per title Construction and maintenance of State highways.   4505.09(B)(2)
  Motor Vehicle Sales Audit Fund 25 cents per title Investigation of sales and use tax returns for motor vehicles.   4505.09(B)(2)
  Automated Title Processing Fund $2.00 per title Maintain automated title processing system.   4505.09(B)(3)
   Fines and Penalties:    
8 General Revenue Fund 45% of the fine   See remarks 5503.04
  Trauma and Emergency Medical Services Grants Fund 5% of the fine    
  Municipality or County 50% of the fine    
   Other:    
9,12,13 Department of Public Safety All Collection and administration.   4501.06;
OKLAHOMA
1,2,7 Motor License Agents $3.56 per registration; $2.25 per certificate of title; $2.00 per driver license Collection expenses. Additional fees for mailing: $2.00 plates, $1.00 decals, titles. 47-1141.1
1 General Revenue Fund $3.00 additional registration fee State general purposes   47-1104
10 General Revenue Fund $400,000 State general purposes   47-1133
11 General Revenue Fund $5.00 per oversize and overweight permits Collection expenses.   47-116
  General Revenue Fund Remainder of oversize permit fees State general purposes.   47-116
1,2,4,5.1,7,10,11,12   Remainder Distributed as follows: Distribution includes the proceeds from nonhighway taxes, including sales and boating levies. (See Table S-106) 47-116, 47-1104
  School Districts 36.2 percent School Districts Beginning July 1, 2001, amount increased to 35.91 percent. 47-1104B
  General Revenue Fund 44.84 percent State general purposes. State highway patrol is supported by an appropriation from State General Revenue Fund. Beginning July 1, 2001, amount decreased to 45.29 percent. 47-1104C
  State Transportation Fund 0.31 percent See Table MF-106 for authorized distribution. Beginning July 1, 2001, amount increased to 0.31 percent. 47-1104D
  Counties 7. 24 percent Construction and maintenance of county roads, and debt service on bonds issued for road purposes. Distributed to counties: 40 percent in proportion of county road mileage and 60 percent in proportion to population. Beginning July 1, 2001, amount increased to 7.18 percent. 47-1104E
  County Road Fund 2.59 percent Matching Federal-aid funds for construction of county roads. Township highways & Bridges Beginning July 1, 2001, amount increased to 2.56 percent. 47-1104F
  County Highway Fund 3.62 percent For county roads. Distribution determined by State DOT. Beginning July 1, 2001, amount increased to 3.59 percent 47-1104G
  County General Funds 0.83 percent Support of County Government Beginning July 1, 2001, amount increased to 0.82 percent. 47-1104H
  Cities and Incorporated Towns 3.10 percent Construction and maintenance of streets. In an emergency, surplus funds may be used for general purposes. Distributed in proportion of population. Beginning July 1, 2001, amount increased to 3.08 percent. 47-1104I
  Oklahoma Law Enforcement Retirement Fund 1.24 percent Pension and retirement fund. Fund also receives $10.00 registration penalty. Beginning July 1, 2001, amount increased to 1.23 percent. 47-1104J
  Wildlife Conservation Fund 0.03 percent Funds are used for fish habitat restoration and in the fish hatchery system for fish production. 75 percent paid to habitat restoration and 25 percent to fish hatchery system. 47-1104K
13 Department of Public Safety $1.00 per inspection sticker Distributed as follows: Represents State share of the $5.00 inspection fee. 47-858
  General Revenue Fund 50 cents State general purposes.   47-858
   50 cents Distributed as follows:   
  Patrol Vehicle Revolving Fund $500,000 Purchase of patrol vehicles.   47-858
  Oklahoma Law Enforcement Remainder Oklahoma Law Enforcement Retirement Fund   47-858
  Retirement Fund     
OREGON
1      
1 Dept. of Transportation, Driver and Motor Vehicles Suspense Account Amount required Collection, administration and refunds. Certain fees on motorcycles, snowmobiles, all-terrain vehicles and operators are used for safety education and recreation trails and areas. 802.110
  Environmental Quality Information Account Net revenues from the sale of customized plates Prevention of vandalism and cleanup of litter.   802.110;
  State and County Parks Registration fees for campers, motor homes, and travel trailers Development of parks.   366.512
1,7,9,12.1 Highway Fund Remainder See Table MF-106 for authorized distribution.   306.505
2 Dept. of Transportation, Driver and Motor Vehicles Suspense Account Amount required Collection, administration and refunds.   802.110
  Motor Vehicle Accident Fund $4.00 per operator's license per year Defray hospitalization costs of indigents involved in motor vehicle accidents.   802.110
  Student Driver Training Fund $2.00 per operator's license per year High school student driver training program administered by the Department of Education. Balance in fund at end of fiscal year reverts to the Highway Fund. 802.110
  Motorcycle Safety subaccount, Transportation Safety Account $7.00 per motorcycle license Motorcycle safety promotion and public education.   802.110
  Safety Education Fund 25 cents per license Traffic safety education programs for each age group from kindergarten through college.   802.110
  Highway Fund Remainder See Table MF-106 for authorized distribution.   802.110
4,5.1,11,13 Motor Carrier Account, Public Utilities Commission Amount required Collection and administration. Balance of $800,000 kept in account. 767.860
  Highway Fund Remainder See Table MF-106 for authorized distribution.   767.635
8 Highway Fund See Remarks See Table MF-106 for authorized distribution. Fund receives 1/2 of receipts when prosecution initiated by Motor Vehicle Division Weighmaster.  
PENNSYLVANIA
1 Highway Bridge Improvement Account (Motor License Fund) Amount required Bridge repairs. Portion of fee for vehicles over 26,001 pounds plus surtax of 6 cents per gallon on fuel consumed in State. A $5.00 fee is levied on the initial registration of motor vehicles to be paid into the Catastrophic Loss Fund for motor vehicle injuries where costs exceed $100,000. 75-1916
2 Motorcycle Safety Education Account $2.00 of motorcycle operator's permit For administration and motorcycle safety education. Also receives $2.00 of renewals, learner's and replacement permits. 75-7905
1,2,7,10,13 Motor License Fund Remainder See Table MF-106 for authorized distribution.   75-1904
RHODE ISLAND
1,2,5.2,7,9,10,11,13 Department of Education $3.00 per motorcycle registration Driver education.   31-6-1
  State General Fund Remainder State general purposes. Some appropriations for highway purposes are made from the General Fund. 31-6-13; 31-38-12
SOUTH CAROLINA      
2.1 State Highway Fund All See Table MF-106 for authorized distribution. Unless otherwise specified to law 12-28-310
1,7,8,9,10,13 State Highway Fund All See Table MF-106 for authorized distribution. Includes additional $15.00 fee for special personalized motor-vehicle license plates. 56-1-710;
5.1 Department of Transportation Amount required Collection and administration.   12-31-250
   Remainder Distributed as follows:   
  State Highway Fund 30 percent See Table MF-106 for authorized distribution.   12-31-250
  State General Fund Remainder State general purposes.   12-31-250
12.1 State Highway Fund 80 percent See Table MF-106 for authorized distribution.   12-31-220
  State General Fund 20 percent State general purposes.   12-31-220
SOUTH DAKOTA
1 Special Revenue Fund Additional $3.00 fee per motorcycle registration Motorcycle safety education and courses. Revenue not appropriated remains in fund for use in the next fiscal year solely for purposes of motorcycle safety education. 32-5-10.2
  Motor Vehicle Fund $2.00 per snowmobile registration Administration.   32-5-9.2
  Snowmobile Trails Fund $18.00 per snowmobile registration Construction and improvement of snowmobile trails. Also receives proceeds of 3 percent initial registration tax on snowmobiles. 32-5-9.1
  Waste and Environmental Fund 25 cents per tire, $1.00 maximum per vehicle Solid waste source reducing, recycling and waste management.   34A-6
   Remainder Distributed as follows:   
  Motor Vehicle Fund 2 percent Administration.   32-11-4.1
  License Plate Special Revenue Fund 2.5 percent Manufacture and distribution of license plates. Includes additional fees for special motor-vehicle license plates. All excess moneys to be transferred to the Local Government Highway and Bridge Fund. 32-11-4.1;
      32-11-33
  Local Government Highway and Bridge Fund 54 percent Constructing and maintaining highways, streets and bridges. Apportioned to counties, municipalities and townships based on factors established by State law (Section 32-11-35). 32-11-4.1
  County Road and Bridge Fund 22.5 percent Grading, constructing, planning, dragging, and maintaining county roads and bridges.   32-11-4.1; 32-11-2
  County Special Highway Fund 14 percent Construction, reconstruction and maintenance of county and/or township roads and bridges. Retained by county. If the county in which funds are collected has completed construction of county highway systems, the amount in the special highway fund shall be used for township roads. 32-11-4.1
  Municipalities 5 percent Construction and maintenance of streets and alleys. Distributed on basis of street mileage. In any county having no municipalities, the amount is placed in the County Road and Bridge Fund of the county. 32-11-4.1
5.1,12.1 Motor Vehicle Fund .5 percent Administration. Includes proportional registration fees on commercial vehicles. 32-10-35
  License Plate Special Revenue Fund 1 percent Manufacture and distribution of license plates.   32-10-35
  State Highway Fund 57 percent See Table MF-106 for authorized distribution.   32-10-35
  Counties 41.5 percent Distributed as follows:   32-10-35
      
  County Road and Bridge Fund 54 percent Grading, constructing, planning, dragging, and maintaining county roads and bridges.   32-11-4.1; 32-11-2
  County Special Highway Fund 34 percent Construction, reconstruction and maintenance of county and/or township roads and bridges. Retained by county. If the county in which funds are collected has completed construction of county highway systems, the amount in the special highway fund shall be used for township roads. 32-10-35
  Municipalities 12 percent Construction and maintenance of streets and alleys. Distributed on basis of street mileage. In any county having no municipalities, the amount is placed in the County Road and Bridge Fund of the county. 32-10-35
2,7,8,9,10, 13 Motor Vehicle Fund All Collection and administration. (See State code §32-3-30.2; §32-6B-13; §32-11-29; §32-11-32; §32-12-16) Includes penalties on late application for new certificates of title after transfer. See remarks
11 State General Fund All Collection and administration expenses are paid from a $14,055,420 of highway patrol's cost in FY 2000.  
    State Highway Fund transfer as approved by the State Legislature.   
TENNESSEE
1,9,10 County Court Clerks $2.50 per registration Collection expenses. Service fees charged by local officials. In counties with a population over 825,000 service fee is $1.50 per registration. 55-6-104
  Motorcycle Rider Safety Fund $2.00 per motorcycle registration Administration and expenses of the Motorcycle Rider Education Program.   55-51-104
  Police Pay Supplement Fund $1.00 per registration    55-4-111
  Motor Vehicle Account 2.5 percent additional fee on freight motor carriers Motor vehicle safety enforcement activities of the Department of Safety. Referred to as a safety inspection fee. 55-4-113(b);
  Counties and Cities 95 percent of mobile home registrations Local schools and general funds.   55-6-107(a)
   Remainder Distributed as follows:   
  State General Fund 2 percent Collection and administration.   55-6-107
  Highway Fund 98 percent Construction, maintenance and administration of State highways. (See Table MF-106)   55-6-107
2 Police Pay Supplement Fund $1.00 per 2-year and 4-year operator's and chauffeur's licenses Highway patrol pay.   55-50-324
  Motorcycle Rider Safety Fund $1.00 fee per motorcycle operator's license Motorcycle rider safety education.   55-50-324
  Department of Safety $2.00 per operator's and chauffeur's license fee Interstate and Defense Highway Emergency Service Program. Any surplus used to fund highway patrol longevity pay plan and purchase of highway patrol vehicles. 55-50-324
  State General Fund Remainder State general purposes. Department of Safety is supported by an appropriation from the State General Fund. Also, up to $1,000,000 per year is transferred from prior year revenues, and is earmarked for personal services and employee benefits in the Department of Safety Budget. 55-50-324
5,11 Highway Fund Annual permits for oversize, overweight and movement of natural resource products Highway maintenance.   55-4-126
7 County Court Clerks $3.00 per title Collection expenses. Service fees charged by local officials. 50 cents per title to the Tennessee Consolidated Retirement System. 55-6-104
  Division of Motor Vehicles 50 cents per title Improving the processing and review of titles to reduce odometer fraud. Subject to annual appropriation. 55-2-112
   Additional $5.00 fee per title Distributed as follows:   
  Division of Motor Vehicles $1.50 per title Debt service on State park bonds. Any excess funds shall be earmarked for the purpose of capital projects in State parks. 55-6-101
  Department of Environment and Conservation Remainder Capital renovation and improvement programs for camp sites, marinas and cabins at State parks.   55-6-101
  State General Fund Remainder Collection and administration.   55-6-103
8   3 cents and 5 cents per pound overload taxes Distributed as follows:   
  Highway Fund 80 percent See Table MF-106 for authorized distribution.   55-6-107
  General Fund 20 percent Collection and administrative expenses.   55-6-107
  General Fund Oversize and overweight fines and penalties. State general purposes.   55-7-206
12.1 Department of Transportation, Department of Public Safety All Administration and enforcement of special permits and zone license provisions.   55-4-115
13 Motor Vehicle Account All Distributed as follows:   65-15-201
  Highway patrol 10 percent maximum Compensation for expenses incurred in enforcement of motor-carrier regulations.   4-7-112
  Public Service Commission Remainder Expenses incurred in inspection, control and supervision of motor carriers.   65-15-116(e)
TEXAS
1 County Assessor - Collector $1.90 per registration Collection and administration. Retained by county of collection. Added $1.00 mail fee is retained by county of collection for handling and postage. 502.109
  All-Terrain Vehicle Safety Fund Additional $6.00 fee per registration Expenses of all-terrain vehicle operator education and certification program. Registration required only when used or to be used on public property. 502.169
  County Road and Bridge Fund Up to $360,000 (See remarks) Local road construction and maintenance. 100 percent of net collections for first $60,000 plus $350 for each mile of county road, not to exceed 500 miles, maintained by the county according to the latest data available from the TDOT; 50 percent of collections made until the additional amount equals the sum of $125,000 for each calendar year. 502.102
  County Road and Bridge Fund See remarks Local road construction and maintenance. An amount equal to 5 percent of the motor-vehicle sales tax and penalties collected in the preceding year.  
  State Highway Fund Remainder See Table MF-106 for authorized distribution. Also receives additional $15 fee for tow truck license plates. 502.281
2,12.1 General Revenue Fund All State general purposes. Department of Public Safety receives an appropriation from the General Revenue Fund. 502.281
5 State Motor-Carrier Fund and State Motor Transportation Fund Amount required Collection and administration.   Chapter 1452 Bill 1
  State Highway Fund 10 percent of transfers See Table MF-106 for authorized distribution.   Chapter 1452 Bill 1
  Railroad Commission Remainder Support of the Railroad Commission.   Chapter 1452 Bill 1
  Operating Fund     
7 County Assessor-Collector $5.00 per certificate Paid to Officer's Salary Fund.   501.138
  General Revenue Fund $5.00 per certificate State general purposes.   501.138
  State Highway Fund $3.00 per certificate See Table MF-106 for authorized distribution.   501.138
9,11 State Highway Fund All See Table MF-106 for authorized distribution. (See State code §116-6686; §116-6701a(3) ) See remarks
13 Motor Vehicle Inspection Fund $5.50 per vehicle safety inspection Administrative expenses and supplemental retirement benefits.   548.501; 548.502
UTAH
1 Off-Highway Vehicle Account (General Fund) Off-highway vehicle registration fees Funds used for construction, improvement, operation maintenance, mitigation, match, and education of off-highway vehicle facilities.   41-22-19
  Centennial Highway Trust Fund $10.00 per motorcycle, motor vehicle, vintage vehicle, or commercial trailer registration fee; Costs of construction, major reconstruction, or major renovation to State and Federal highways.   41-1a-1201(6)( i )
   $10.00 per commercial sub trailer alternative to registration fee    
   $1.00 per trailer, semitrailer, commercial trailer or sub trailer, or truck registration fee See above.   41-1a-1201(6)(ii); 41-1a-1206(1)( c) '(i,ii)(d)(ii)
   $2.00 per motor vehicle (over 14,000 pounds) registration fee See above.   41-1a-1201(6)(iii); 41-1a-1206(1)(e)( ii )
   $3.00 per farm truck (over 12,000 pounds but not exceeding 14,000 pounds) registration fee See above.   41-1a-1201(6)(iv); 41-1a-1206(1)(d)( i )
   $4.50 per motor vehicle (over 12,000 pounds but not exceeding 14,000 pounds) registration fee See above.   41-1a-1201(6)(v); 41-1a-1206(1)(e)( i )
  Motorcycle Rider Education Program, Transportation Fund $5.00 per motorcycle registration Motorcycle rider training.   53-3-905(1)
  Automobile Driver's Education Tax Account (Uniform School Fund) $2.50 of registration fee Driver's education in high schools.   41-1a-1204; 41-1a-1205
  Uninsured Motorist Account $1.00 of registration fee Establish a data file to identify uninsured motorists. Commercial vehicles are exempt from this fee, but are included in the uninsured motorist data file. 41-1a-1218 (1)(a)
  Transportation Fund Remainder See Table MF-106 for authorized distribution.   41-1a-1201(2)
2 Motorcycle Rider Education Program, Transportation Fund $2.50 per motorcycle license Motorcycle rider training.   53-3-905 (1)
  Department of Public Safety Restricted Account, Transportation Fund Remainder Costs incurred by the Driver's License Division in carrying out the Uniform Driver License Act.   53-3-106;
5.1,7 Transportation Fund All See Table MF-106 for authorized distribution.   41-1a-1201(2),(3)(b)
8 Class B&C Roads Fund Truck overweight fines See Table MF-106 for authorized distribution.   72-7-404
9 State General Fund All State general purposes.   41-3-602
13 State Highway Patrol All fees charged to license inspection stations Administrative expenses of motor vehicle safety inspection program and Utah Highway patrol's safety inspection section. Coverage includes Utah-based interstate commercial motor carriers. 53-8-204
VERMONT
1,2,6,7,9,10,11      
  Transportation Fund, State All See Table MF-106 for authorized distribution.   19-11; 32-8912
  Treasury     
VIRGINIA
1 Department of State Police $1.50 per registration Administrative costs of the official motor vehicle safety inspection program.   46.2-1168
  Special Fund for Emergency Medical Services $4.00 per registration Emergency medical services. 2.5 percent to Virginia Association of Volunteer Rescue Squads. 13.5 percent to State Department of Health for training, recruitment and retention. 31.75 percent to Rescue Squad Assistance Fund. 27.25 percent to State Department of Health for emergency medical services. 25 percent to local governments for training, equipment and supplies. 46.2-694
  Emissions Inspection Program $2.00 per registration for vehicles registered in certain localities. Administrative costs of the official motor vehicle safety inspection program.   
  Motorcycle Rider Safety Training Program Fund $3.00 per motorcycle registration Collection costs. Contracts with regional cycle rider safety training cycle centers.   46.2-1191
   Remainder    
  Motor Vehicle Special Fund 20 percent Collection expenses and administrative costs. Unused balances may be transferred to the Transportation Trust Fund at the discretion of the Secretary of Transportation. 46.2-686
  Transportation Trust Fund See Remarks See Table MF-106 for authorized distribution. Revenues from registration fee increases authorized by Acts of Assembly, 1986 Special Session, are credited to this fund. 33.1-23.03:1
  Highway Maintenance and Operating Fund Remainder See Table MF-106 for authorized distribution.   46.2-206
2,7,9,10,12.1 Driver Education Fund $1.50 per operator's license Driver education.   46.2-332
  Motor Vehicle Dealer Board Fund Amount required Franchise and independent dealers and salesperson licenses. Administrative costs of dealer regulation and licensing 46.2-1503.3
  Motor Vehicle Special Fund Remainder Collection expenses and administrative costs. Unused balances may be transferred to the Transportation Trust Fund at the discretion of the Secretary of Transportation. 46.2-333; 46.2-627; 46.2-685; 46.2-1520
4.1,6,8,11 Transportation Trust Fund See Remarks See Table MF-106 for authorized distribution. Revenues from motor vehicle sales tax, rental tax and road tax increases authorized by Acts of Assembly, 1986 Special Session, are credited to this fund. 33.1-23.03:1
  Highway Maintenance and Operating Fund Remainder See Table MF-106 for authorized distribution.   46.2-206
13 Department of Environmental Quality $11.40 or $17.00 perinspection depending upon where the vehicle is registered. Costs of program including: administration, maintenance of air quality and correction and prevention of nonattainment status.   
WASHINGTON
1   Combined vehicle licensing fees    
  Highway Safety Fund $2.00 per registration; $1.00 additional fee   If collected by county auditor or agent, $2.00 is credited to current county expense fund. Additional fee credited in same manner. 46.68.035; 46.16.71
   Remainder Distributed as follows:   46.68.035
  State Patrol 22.36 percent Highway policing and enforcement of vehicle size and weight restrictions.   46.68.035
  Puget Sound Ferry Operations Account 1.375 percent To partially finance ferry system maintenance and operations.   46.68.035
  Transportation 2003 Account (Nickel Account) 5.237 percent Used for transportation projects or improvements.   
  Transportation Partnership Account 11.533 percent Used for transportation projects or improvements.   
  Motor Vehicle Fund Remainder See Table MF-106 for authorized distribution.   46.68.035
   All other additional registration fees    
  RV Account $3.00 per recreational vehicle registration Construction and maintenance of recreational vehicle sanitary disposal systems at rest areas on Federal-aid highways.   46.16.063
  Issuing Agency $3.00 per registration Collection and administrative costs. Service fees for collecting officials. See note on Table MF-106 regarding distribution of Motor Vehicle Fund. 46.01.140(4);
  Island Counties See remarks Road and street purposes. All of the fees from San Juan and 50 percent of the fees from Island County returned to respective county, and in turn credited to each city, town and road district in the county on the basis of assessed valuation. 46.68.080
   Basic $30.00 registration fee    
  State Patrol $20.35 per renewal; $20.35 per original Highway policing and enforcement of vehicle size and weight restrictions. Subject to legislative appropriation. State Patrol receives all but $3.40 of the standard motor vehicle registration renewal fee. 46.68.030
  Puget Sound Ferry Operations Account $0.93 per renewal; To partially finance ferry system maintenance and   46.68.030
   $2.02 per original operating deficit.   
  Motor Vehicle Fund $7.63 per renewal; $8.72 per original See Table MF-106 for authorized distribution. Additional fee of 10 cents per automobile to defray costs of highway studies. 46.68.030
2 Motorcycle Safety Education Account $10.00 per original motorcycle endorsement; $25.00 per renewal Motorcycle safety education. Also receives $2.50 instruction permit fees. 46.20.505; 46.20.510
  Highway Safety Fund $20.00 per original or renewal commercial driver's license; $25.00 per original or renewal operator driver's license Collecting and administering driver license laws, driver improvement, financial responsibility, cost of furnishing abstracts of driving records and maintaining records. This fund also receives fees for heavy vehicle examinations and endorsements; occupational operator's licensing; instruction permits; fines, abstracts of driving records, forfeitures and special assessments from motor-vehicle violations. 46.20.49;
3,5.1,11,13 Public Service Revolving Fund All Collection and administration of Utilities and Transportation Commission. Funds are from fees and permits sold by Utilities and Transportation Commission. 81.24.010
5.1,7,9,10,12.1,13 Motor Vehicle Fund All See Table MF-106 for authorized distribution. Includes fees and permits sold by the State Department of Transportation. 46.16.160(9); 46.68.020
6 Multimodal Transportation Fund All For transportation projects. In-lieu motor-vehicle excise tax of 5.9 percent of the contract price on rental vehicles. 82.08.020(2)
8 Public Safety and Education Account 25 percent of interest earned from fines and penalties. Crime victims' programs, driver improvement programs, driver training in public schools.   43.08.250
13 Freight Mobility Multimodal Account and Multimodal Transportation Account Vehicle Weight License Fee - Motor homes Only $75.00 per renewal; $75.00 per original; Used for transportation purposes, or for facilities and activities that reduce the number of vehicles or load weights on the state roads and highways. Funds are used to mitigate the impact of vehicle loads on the state roads and highways and is separate and distinct from other vehicle license fees. 46.68.310; 46.68.310
  Freight Mobility Multimodal Account and Multimodal Transportation Account Vehicle Weight License Fee - Other than Motor homes - Varies --- see remarks Used for transportation purposes, or for facilities and activities that reduce the number of vehicles or load weights on the state roads and highways. These fees are based on scale weight of non-combined license vehicles other than motor homes. Funds are used to mitigate the impact of vehicle loads on the state roads and highways and is separate and distinct from other vehicle license fees. 46.68.310; 46.68.310; 46.16.0621
WEST VIRGINIA
1,9,10 Motor Vehicle Department Amount required Collection and administration.   17A-2-22
  Motorcycle Safety Fund $2.00 per motorcycle registration Motorcycle safety programs.   17A-10-3b
  Motorcycle License Examination Fund $2.00 per motorcycle registration Administering exams, including driving test.   17A-10-3b
  Highway Litter Control Fund $1.00 per registration Highway litter control programs.   17A-10-15
  State Road Fund Remainder See Table MF-106 for authorized distribution.   17-3-1, 17A-2-22
2 Motorcycle License Examination Fund Motorcycle learner's permit fees Administering exams, including driving test.   17B-2-5
  General Fund $3.00 of learner's permit fees To be appropriated to Department of Public Safety for road law enforcement.   17B-2-5
  Motorcycle Safety Fund Motorcycle driver licensing fees To defray the costs of implementing and administering a motorcycle safety education program.   17B-2-8
  Combined Voter Registration and Driver's Licensing Fund 50 cents per driver's license Costs of establishing and administering program to allow voter registration at DMV offices.   17B-2-8
  State Road Fund Remainder See Table MF-106 for authorized distribution.   17A-2-21
4.1 State Tax Department Amount required Payments due and owing to another IFTA jurisdiction   11-14A-11; 11-14B-11
  State Road Fund Remainder See Table MF-106 for authorized distribution.   11-14A-13
5.1 Public Service Commission All Administration and enforcement.   24-6-6; 24-6A-4,5; 24-6B-1
6,7 State Road Fund All Matching Federal funds allocated for West Virginia.   17A-3-4
8 Department of Education All, less court costs Support of free schools.   Constitution Art. 12; Section 5
13 Department of Public Safety Amount required Support of Motor Vehicle Inspection Division's and State police barracks' needs.   17C-16-5
  State Road Fund Remainder See Table MF-106 for authorized distribution.   17C-16-5
WISCONSIN
1      
  Revenue Bond Account Amount required Debt service on revenue bonds. Amount retained by trustee for debt service in FY 2007: $152,682,800. 84.59
1,2,7,9,10,11,12,13      
  Transportation Fund Remainder See Table MF-106 for authorized distribution.   84.59
WYOMING
1 Motorcycle Safety Program Account $7.00 per motorcycle registration Administration and implementation of motorcycle safety program including motorcycle rider training courses.   31-5-1506(c)(i)
  County General Fund 50 percent of duplicate registrations, plates, stickers In counties where fees were collected.   31-3-103(e)
2 Motorcycle Safety Program Account $3.00 per motorcycle license endorsement Administration and implementation of motorcycle safety program including motorcycle rider training courses.   31-3-103(h); 31-5-1506(c)(ii)
6 Counties 50 percent of 4 percent surcharge on rental vehicles Construction and maintenance of county roads. Allocated on ratio of each county's total miles of primary, secondary and Interstate highways to total miles of primary, secondary and Interstate miles in the State. 31-3-103(g)(ii)
7 County General Fund $6.00 per title Collection and administration.   31-2-506
  County Abandoned Vehicle Account $1.00 per title    31-3-103(f)
1,2,4,5.2,7,8,      
9,11,12.1,13 State Highway Fund Remainder See Table MF-106 for authorized distribution. (See State code §31-3-103(c); §31-7-104; §31-18-406(c); §31-18-804(k)) See remarks

Footnotes

1/ Fees A1153:F1180 taxes that do not produce revenue appreciable A425:F450 excess of the cost of collection and administration have been omitted.

2/ Motor-vehicle and motor-carrier revenue have been grouped, insofar as possible, in accordance with the following classification:

  1. Registration fees. Includes "plate fees," "tag fees," etc.
  2. Operator's, chauffeur's and motor-carrier driver's license fees. For states that distribute these fees separately, operator's licenses are shown as 2.1, chauffeur's licenses as 2.2 and motor-carrier driver licenses as 2.3.
  3. Gross receipts taxes. Special taxes on motor carriers, excluding gross receipts taxes that are levied in connection with general State sales taxes or that are imposed on all transportation companies or public utilities.
  4. Weight-distance ( mileage, ton-mile, and passenger-mile) taxes.
  5. Special license fees, franchise taxes and special weight fees. Where imposed on weight or capacity basis, these taxes are designated as 5.1; where on a flat rate basis, they are designated as 5.2.
  6. Special taxes. Vehicle license fee ( in lieu tax) in California; use tax in Illinois and Kentucky; titling tax in Delaware, District of Columbia, Maryland, North Dakota, Vermont, Virginia and West Virginia; sales tax in Montana; excise tax (in lieu tax) in Washington; privilege tax (ad valorem property tax) in Nevada; excise tax in New Mexico.
  7. Certificate of title fees.
  8. Fines and penalties. (Represents only that portion received and retained by the State. Excludes traffic fines.)
  9. Dealers' licenses.
  10. Transfer and reregistration fees.
  11. Certificate or permit fees.
  12. Caravan or in-transit fees. Special trip permits are designated as 12.1.
  13. Miscellaneous fees. Supervision and inspection fees, etc.