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Highway Taxes and Fees: How They Are Collected and Distributed - 2001

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PROVISIONS GOVERNING THE DISPOSITION OF STATE MOTOR-FUEL TAX RECEIPTS

BASED ON INFORMATION OBTAINED FROM STATE
AUTHORITIES AND ON THE LAWS OF THE STATE
TABLE MF-106
STATUS AS OF JANUARY 1, 2001

ALABAMA

 
NAME OF FUND
OR AGENCY
AMOUNT OF PROPORTION OBJECTS OF EXPENDITURE REMARKS STATE CODE
SECTION
      Rates shown composed of the following parts:  
  Gasoline: 18 Cents - - 7¢ and 5¢ in §40-17-31; 4¢ in §40-17-220; 2¢ in §8-17-87 See remarks
  Diesel: 19 Cents - - 13¢ in §40-17-2; 4¢ in §40-17-220; 2¢ in §8-17-87 See remarks
  LPG: 17 Cents - - 13¢ in §40-17-2; 4¢ in §40-17-220; In-State vehicles must
pay annual flat fee in lieu of excise tax.
40-17-165
  Gasohol: 18 Cents - - Same as gasoline. See remarks
      Rates shown for gasoline, diesel and gasohol include 2 cents per gallon inspection fee.  
  2 cents (gasoline/diesel) This represents the inspection fee.  
Department of Agriculture and Industries.....    Amount required Refunds of inspection fee.   8-17-91
Agricultural Fund.....      $2,100,000 Collection and administration of inspection fee. Monthly payments of $175,000. 8-17-91
     Net Revenue Distributed as follows:
Counties.....           13.87 percent Construction, reconstruction, resurfacing, restoration, and rehabilitation. Distributed equally among the counties. 8-17-91
State Public Road and Bridge Fund.....           $4,907,772 For use in matching federal-aid discretionary funds. Monthly payments of $408,981. 8-17-91
Municipalities.....           2.76 percent Planning, construction, maintenance and debt service. Distributed as follows: 45.45 percent distributed equally and 54.55
percent based on population.
8-17-91
Public Road and Bridge Fund.....           Remainder See authorized distribution below.    
  16 cents (gasoline),17 cents (diesel/LPG)      
Department of Revenue.....    Amount required Refunds of motor-fuel tax. Only 15 cents per gallon of gasoline is refunded for agricultural use. 40-17-102
Department of Revenue.....    Appropriation Collection and administration of tax.   40-17-13
State Department of Aeronautics.....    Tax on aviation use Promotion of aviation.   40-17-31
Department of Conservation...     0.35 percent (gasoline) To improve boating and boating facilities, seafood and
salt water sports fishing.
Sixty percent to the State Water Safety Fund of the Water Safety Division
and 40 percent to the Seafood Fund of the Seafood Division. Does not apply
to aviation fuel.
40-17-31
   Net revenue Distributed as follows:
       13 cents (gasoline)   Composed of the 7 cent tax, 2 cents of the 5 cent tax, and the 4 cent tax. Also
receives taxes on lubricating oil. (See Table S-106). (See State code §40-17-72;
§40-17-74.1; §40-17-223; and §40-17-162).
See remarks
Counties and Municipalities.....           55 percent Resurfacing, restoration, rehabilitation of roads, bridges and streets. Allocation to counties of 45.45 percent distributed equally among 67 counties and
54.55 percent distributed based on population. Of each county's allocation, 10 percent
distributed to municipalities based on municipal population ratio.
40-17-72; 40-17-223
State Public Road and Bridge Fund.....           45 percent See authorized distribution below. (See State code §40-17-72; §40-17-223) See remarks
State Public Road and Bridge Fund.....   3 cents (gasoline),
  17 cents (diesel),
  17 cents (LPG)
Distributed as follows: Also receives motor-fuel distributors license filing fee (§40-12-193), annual LPG permit
fees (§40-17-162), and 75 percent of fines relating to motor-fuel tax laws (§40-12-202).
(See State code §40-17-13; §40-17-72; §40-17-74.1; §40-17-222; §40-17-223).
See remarks
Highway Sinking Fund.....      9/21 Debt service of bonds issued by Alabama Highway Finance Corporation.   40-17-72
Highway Sinking Fund.....      Amount Required Debt service of bonds issued by Alabama Highway Finance Corporation. To be used only to the extent that motor-vehicle license taxes and registration fees are
insufficient to cover debt service on all bonds.
40-17-72
Counties.....      Amount Required Amount needed to bring each county up to the base annual county distribution
($550,000 per county) if not achieved under the 55 percent distribution above.
  40-17-72
Department of Conservation
and Natural Resources.....
     $500,000 Construction, maintenance, and repair of public roads in the park system.   40-17-74.1
State Department of Transportation.....      Remainder Administration, construction and maintenance of State highways.   40-17-72

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