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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

ARKANSAS

NAME OF FUND
OR AGENCY
AMOUNT OF PROPORTION OBJECTS OF EXPENDITURE REMARKS STATE CODE
SECTION
      Rates shown are composed of the following parts:  
Gasoline: 20.5 Cents - - 8.5¢ in§26-55-205(a); 1¢ in§26-55-205(b); 4¢ in§26-55-1002;
5¢ in§26-55-1201; 2¢ in§26-55-1006
See Remarks
Diesel: 22.5 Cents - - 9.5¢ in§26-56-201(a)(1), 1¢ in(a)(2), 4¢ in(d); 2¢ in26-56-502;
2¢ in§26-56-601; 4¢ in§26-56-201(e)
See Remarks
LPG: 16.5 Cents - - 7.5¢ in§26-56-301; 4¢ in§26-56-502; 5¢ in§26-56-601 See Remarks
Gasohol: 20.5 Cents - - Same as gasoline. See Remarks
Petroleum Storage Tank Fund..... 0.1 cent (gasoline/diesel) Clean-up of tank spills. This is the Petroleum Environmental Assurance Fee.
This fee continues until the balance in the Petroleum Storage
Tank Trust Fund reaches $15,000,000. The fee is then
adjusted quarterly, whenever the Trust Fund falls below
$12,000,000 or exceeds $15,000,000.
8-7-906
State Apportionment Fund..... 20.5 cents gas; 22.5 cents diesel;
16.5 cents LPG
Distributed as follows: This is a common fund receiving motor-fuel and motor-vehicle
revenues and distribution is made from combined revenues.
(See Table MV-106)
27-70-203
Constitutional and Fiscal
Agencies Fund .....
   3 percent Cost of general State government, including
the cost of collection and administration
Constitutional and Fiscal of motor-fuel taxes.
Three percent of gross collection is deducted each month
prior to distribution.
27-70-206
Interstate Motor- Fuel Tax
Refund Fund.....
   Amount required Paying refunds for overpayment of
motor-fuel taxes and special motor- fuel
taxes by interstate users.
The estimated amount of refund is determined quarterly by
the Director of the Department of Finance and Administration.
26-56-215
Gasoline Tax Refund Fund.....    Amount required Gasoline tax refunds for agricultural use. Certified by Commissioner of Revenues. Not to exceed
$2,500,000 during any fiscal year.
27-70-206
   1 cent Distributed as follows: Additional 1 cent tax on gasoline, gasohol and diesel. 27-70-103
State-Aid Road Fund (Counties).....       $13,000,000 Construction, reconstruction, and
improvement of roads on the
State-aid road system (County).
Distributed among the 75 counties as follows: 25 percent on
area, 25 percent on rural population, and 50 percent equally.
Must be matched by 10 percent of county funds.
27-72-305
State Highway Special
Construction Account.....
      Remainder Construction of roads and highways on the
State highway system.
  27-70-103
   Remainder Distributed as follows:
County-Aid Fund.....       15 percent Construction, maintenance and
administration of county roads.
Distributed monthly among the 75 counties as follows:
31 percent on area, 17.5 percent on motor-vehicle licenses
fees, 17.5 percent on total population, 13.5 percent on rural
population and 20.5 percent equally. No county may use
more than 20 percent of revenues for public transportation.
27-70-206
Municipal-Aid Fund.....       15 percent Construction, maintenance and
administration of municipal streets.
Distributed monthly among municipalities on population basis
as per latest Federal census. Cities with population greater
than 50,000 may use no more than 10 percent of revenues
for public transportation. Cities with population less than or
equal to 50,000 may use no more than 20 percent of
revenues for public transportation.
27-70-206
State Highway and
Transportation Department Fund.....
      70 percent Construction, maintenance and
administration of State highways.
  27-70-206
   

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