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

Back to Table MF-106 State List

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

ARIZONA

NAME OF FUND OR AGENCY AMOUNT OF PROPORTION OBJECTS OF EXPENDITURE REMARKS STATE CODE SECTION
Gasoline: 18 Cents - - - 28-5606
Diesel: 26 Cents - - - 28-5606
LPG: 18 Cents - - - 28-5606
Gasohol: 18 Cents - - - 28-5606
      Included in diesel is an additional 9 cent per gallon use fuel tax
on motor carriers. (§28-5708)
Motor Vehicle Division..... Amount required Refunds of tax.   28-6538
State Aviation Fund..... Unclaimed refunds Promotion of aviation. Tax (5 cents a gallon) on fuel used for aviation purposes is eligible for refund
if claimed within specified time limit of 12 months.
28-5611
Lake Improvement Fund..... Determined by formula Improvement of water recreational facilities, including
administrative costs of DOT (1 percent).
The formula is based on a watercraft fuel use survey that is made every three years. 28-5616
Off-Highway Vehicle Recreation Fund..... .55 percent Informational and educational program on off-highway vehicle
recreation, law enforcement, and facility development.
  28-5617
Highway-User Revenue Fund..... Net revenue Distributed as follows: This is a common fund receiving motor-fuel, motor-vehicle, motor-carrier,
motor-vehicle license and other revenues. (See Tables MV-106 and S-106)
Expenditures are made from combined revenues. Highway bond debt service
has first claim on these funds if needed.
28-6538
Economic Strength Project Fund.....    $1,000,000 Construction and maintenance of economic strength (highway) projects. Used for highway projects that provide economic benefits to the State or
to local jurisdictions.
28-6534
Arizona Highway Patrol Fund.....    $10,000,000 Highway Patrol expenses. Appropriations of $10,000,000 after July 1, 1999. 28-6537
   Remainder Distributed as follows:   28-6538
State Highway Fund.....       50.5 percent Distributed as follows:   28-6538
      minimum of 12.6 percent Distributed as follows:   28-6538
Counties (1.2 million population or more).....          75 percent For design, right-of-way purchase or construction of controlled
access highways, arterial streets that are included in the regional
transportation plan of the county and the state highway
system.
Distributed to each county based on population. 28-6538
Counties (400,000 to 1.2 million population).....          25 percent For design, right-of-way purchase or construction of controlled access
highways, arterial streets that are included in the regional
transportation plan of the county and the state highway system.
Distributed to each county based on population. 28-6538
State Highway Fund.....       maximum of $5,000,000 Acquisition, construction or improvement of entry roads into State parks
or roads in State parks.
  28-6538
State Highway Fund.....       Remainder Support of Motor Vehicle Division, including collection and
administration of motor-fuel, motor-vehicle, and motor-carrier taxes;
administration of Department of Transportation;
construction and maintenance of State highways; debt
service; Arizona Highways magazine.
At least 15 percent of funds must be expended on controlled access highways
located in counties of 400,000 or more population. Arizona Highways magazine
fund is legislatively limited to a maximum appropriation of $500,000 annually.
28-6538
Counties.....     19 percent Construction, improvement, maintenance of county highways or
bridges; interest and redemption of county highway bonds.
Distributed to each county by the ratio of total sales of motor fuel within the county
to total statewide sales.
28-6538
Incorporated Cities and Towns.....     27.5 percent Improvement, construction, and maintenance of municipal
streets and highways; associated administrative expenses;
retirement of future issues of bonds for such purposes.
Distributed 1/2 on the basis that the population of each city bears to the population
of all cities within the State and 1/2 distributed first on the basis of the county of origin
of sales of motor fuel and further apportioned among the several cities and towns
within the county on the proportion of population of each city or town to the total of
all cities and towns in the county.
28-6538
Cities (over 300,000 population).....     3 percent Construction and right-of-way of streets. Distributed to each city based on population. 28-6538
 

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