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