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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

DELAWARE

NAME OF FUND
OR AGENCY
AMOUNT OF PROPORTION OBJECTS OF EXPENDITURE REMARKS STATE CODE
SECTION
Gasoline: 23 Cents - - - 30-5110
Diesel: 22 Cents - - - 30-5132
LPG: 22 Cents - - - 30-5132
Gasohol: 23 Cents - - - 30-5110
Transportation Trust Fund, All Distributed as follows: Managed by the Delaware Transportation
Authority. Disbursements are subject to
legislative appropriation. The fund also
receives motor-vehicle fees, and tolls from
the Delaware Turnpike. (See Table MV-106)
30-5119
Office of State Treasury..... Amount required Refunds of tax. Transportation Trust Fund reimburses State
Treasury for refunds paid.
30-5120;
2-1415
Municipal Street Aid
Fund.....
Amount appropriated in
the annual Bond and
Capital Improvement Act.
Local city street improvements, right-of-way,
police equipment, other transportation costs
and related debt service.
Allocated to each municipality 40 percent on
the basis of population, 60 percent on the basis
of the mileage of streets maintained by the
municipality.
30-5162;
30-5163
Delaware Transportation
Authority.....
Remainder To finance the costs of roads, highways
and other transportation facilities.
  30-5119

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