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Back to Table MF-106 State List
| 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 |
|
|---|---|---|---|---|---|
| Gasoline: 15 Cents | - | - | - | 6-6-1.1-201 | |
| Diesel: 16 Cents | - | - | - | 6-6-2.5-28 | |
| LPG: None | - | - | Owners of LPG-powered vehicles pay an annual fee. | 6-6-2.1-203 | |
| Gasohol: 15 Cents | - | - | - | 6-6-1.1-201 | |
| An additional 11 cents surtax is imposed on motor-carrier
fuel consumption. (§6-6-4.1-4.5) |
|||||
| Fish and Wildlife Fund..... | Taxes on marine use | Protecting and propagating game, fish, and birds in Indiana. Operating expenses of Department of Natural Resources. |
Also receives revenues from other sources. This fund is controlled
by the Department of Natural Resources. |
6-6-1.1-802; | |
| Motor Carrier Surtax | Distributed as follows: | ||||
| State Highway Fund..... | 45.5 percent | See authorized distribution below. | Also includes 65 percent of motor-carrier fuel tax trip permits. | 6-6-4.1-5 | |
| Motor-Vehicle Highway Account..... |
45.5 percent | See authorized distribution below. | Also includes 35 percent of motor-carrier fuel tax trip permits
and supplemental motor-carrier highway-user fee. |
6-6-4.1-5 | |
| Motor Carrier Regulation Fund..... |
9 percent | Motor-carrier regulation, auditing, and enforcement. | This fund is controlled by the Indiana Department of Revenue - Motor Fuel Tax Division. |
6-6-4.1-5 | |
| Motor Fuel Tax and Special Fuel Tax | |||||
| State Highway Road Construction and Improvement Fund..... |
6.67 percent (gasoline/gasohol) |
Major road construction and rehabilitation. Lease payments to Indiana Transportation Finance Authority (ITFA). |
6.67 percent is the equivalent of 1/15. The TFA is a quasi-governmental
agency that issues debt and funds major road construction projects. Once completed, the Indiana Department of Transportation (INDOT) leases the roads from the ITFA. These lease payments are, in turn, used for debt service. |
6-6-1.1-801.5 | |
| Special Distribution Account..... |
$50,000,000 | Distributed for road repairs as follows: | $25,000,000 paid from motor-fuel tax (gasoline/gasohol) and $25,000,000
paid from special fuels tax (LPG permits and diesel). |
6-6-1.1-801.5; 6-6-2.5-68 |
|
| Local Road and Street Account..... |
30 percent | See description below. | (See State code §6-6-1.1-801.5; §6-6-2.5-68) | See remarks. | |
| Cities and Towns..... | 9.57 percent | See description below. | Equivalent of 15/47 of 30 percent. (See State code §6-6-1.1-801.5; §6-6-2.5-68; §8-14-1-3) | See remarks. | |
| Counties..... | 20.43 percent | See description below. | Equivalent of 32/47 of 30 percent. (See State code §6-6-1.1-801.5; §6-6-2.5-68; §8-14-1-3) | See remarks. | |
| State Highway Fund..... | 40 percent | See description below. | (See State code §6-6-1.1-801.5; §6-6-2.5-68) | See remarks. | |
| Remainder | |||||
| Highway Road and Street Fund..... |
25 percent | Distributed as follows: | (See State code §6-6-1.1-802; §6-6-2.5-68) | See remarks. | |
| Primary Highway System Special Account, State Highway Fund..... |
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| 55 percent | Engineering, land acquisition, construction, resurfacing, restoration, and rehabilitation of highway facilities. |
8-14-2-3 | |||
| Local Road and Street Account..... |
45 percent | Engineering, land acquisition, construction, resurfacing, restoration, and rehabilitation of highway facilities. The payment of principal and interest on bonds sold primarily to finance road, street, or thoroughfare projects, or any local costs required to undertake recreational or reservoir road projects under IC 8-14-2-5 as amended. Some surplus funds may be used for local general purpose. |
Allocated to each county on the basis of each county's passenger
car registrations to total passenger car registrations in the State. The suballocation between the county and cities within the county is as follows: (1) In counties having a population of 50,000 or more, 60 percent of the funds shall be distributed on the basis of population and 40 percent on the basis of the ratio of city and town street mileage to county road mileage, (2) In counties having a population of less than 50,000, using the same factors above, the percentages are 20 percent and 80 percent respectively. |
8-14-2-4 | |
| Motor-Vehicle Highway Account..... |
75 percent | Distributed as follows: | This is a common fund receiving motor-fuel and motor-vehicle
revenues; expenditures are made from the combined revenues. (See Table MV-106) |
6-6-1.1-802; | |
| 6-6-2.5-68 | |||||
| State Department of Revenue..... |
Amount required | Collection, administration and refunds of motor-fuel taxes. | 6-6-1.1-803 | ||
| Bureau of Motor Vehicles..... | Appropriation | Operating expenses. | 9-2-1-1 | ||
| Office of Traffic Safety..... | Appropriation | Education and improvement of public safety and traffic management. |
8-14-1-3 | ||
| Division of School Traffic Safety Education..... |
Appropriation | Safety education program in schools. | 8-14-1-3 | ||
| State Police..... | Appropriation | Policing the highways of the State. | Represents one-half of State police appropriation. | 8-14-1-3 | |
| Remainder | |||||
| Cities and Towns..... | 15 percent | Construction, reconstruction, repair, maintenance, oiling, sprinkling, snow removal, weed and tree cutting, cleaning, grade crossings, equipment leases, traffic signs and signals, painting of structures, and law enforcement purposes. |
Allocated to cities and towns on the basis that the population
of each city and town bears to the population of all cities and towns at the last preceding U.S. Census. A maximum of 15 percent may be spent for law enforcement in cities with population under 5,000; 10 percent for larger cities. |
8-14-1-3 | |
| Counties..... | 32 percent | Construction, reconstruction and maintenance. Programs of county research and extension to be conducted by Purdue University, and financed by 0.125 percent of the counties' share of the Motor-Vehicle Highway Account. |
Distributed as follows: 5 percent equally among the counties, 65
percent based on miles of county roads, and 30 percent on basis of motor-vehicle registration vs. total State registration. |
8-14-1-3 | |
| State Highway Fund..... | 53 percent | Operation of the Department of Transportation. Construction, reconstruction, operation, maintenance, and control of State highways. |
If the remainder is less than $22,650,000, then the cities' portion
for the following year is reduced by 13 percent of such difference and the counties' portion for the following year is reduced by 54 percent of such difference. |
8-14-1-3 | |
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