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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 |
---|---|---|---|---|
Diesel: 22.5 Cents | - | - | - | 452A.3 |
LPG: 20 Cents | - | - | - | 452A.3 |
Gasohol: 19 Cents | - | - | - | 452A.3 |
Aviation fuel is taxed at 8 cents per gallon and jet
fuel is taxed at 3 cents per gallon. |
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Motor-Fuel Tax Refund Account..... |
Amount required | Payment of refunds by Director of Revenue and Finance. | 452A.77 | |
Department of Revenue and Finance..... |
Amount required | For administration and enforcement of motor fuel tax program | $992,986 appropriated for FY 2001. | |
State General Fund..... | Tax on aviation fuel and jet fuel |
For upgrading airport facilities. | Aviation fuel is taxed at 8 cents per gallon and jet fuel is taxed
at 3 cents per gallon. |
452A.82 |
State General Fund..... | First $411,311 of 0.9 of 1 percent of motor- fuel tax collected |
For acquisition, development, and maintenance of recreation boating facilities by the Department of Natural Resources. |
0.9 of 1 percent represents the portion of motor fuel tax attributable
to motor fuel use in watercraft. The amount distributed is reduced by the cost of administration and refunds. |
452A.84 |
Rebuild Iowa Infrastructure Fund..... |
0.9 of 1 percent of motor- fuel tax collected less $411,311 |
Dredging and renovation of natural lakes; public boating facilities and navigation aids and recreational boating activities of the Department of Natural Resources |
This percentage is subject to review by a legislative study committee
every 4 years. Transfer is reduced by 3 percent for administration costs and by the amounts refunded to commercial fishermen. |
|
Road Use Tax Fund..... | Net revenue | Distributed as follows: |
This is a common fund receiving collections from motor-fuel |
452A.79 |
Department of Transportation: |
Allocation as follows: | Only DOT costs which are related to highway costs are payable from the Road Use Tax Fund. |
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(1) License Plates..... | Amount required | For payment of labor and materials required for production of license plates, decals, emblems and other related material. |
Estimated $2,500,000 in FY 2001. | 312.2(6) |
(2) Traffic Safety Improvements..... |
0.5 percent of Road User Tax Fund |
For county, city and State traffic improvement projects. | Estimated $5,169,000 in FY 2001. | 312.2(16) |
(3) Registration..... | $650,000 | For providing equipment and support to county treasurers for vehicle registration and titling. |
312.2(21) | |
(4) Driver's License Suspensions..... |
$225,000 | For cost of notice and personal delivery of service of driver license suspension, revocation or hearing. |
321.211 | |
(5) Driver's License Costs..... | Appropriation | For production of motor vehicle operator licenses | $2,103,000 in FY 2001. (00 Acts, Ch. 1216, Sec.2(1)) | |
(6) DOT Administration..... | Appropriation | Administration of the State DOT. | $33,361,480 in FY 2001. (00 Acts, Ch. 1216, Sec. 2(2)) | See remarks |
(7) Personnel Expenses..... | Appropriation | For paying Department of Personnel for administering the merit system on behalf of DOT |
$37,500 in FY 2001. (00Acts, Ch. 1216, Sec. 2(3)) | |
(8) Personnel Expenses..... | Appropriation | For unemployment compensation | $17,000 in FY 2001. (00 Acts, Ch. 1216, Sec. 2(4)) | |
(9) Personnel Expenses..... | Appropriation | For paying Department of Personnel for paying workers' compensation claims on behalf of DOT |
$77,000 in FY 2001. (00 Acts, Ch. 1216, Sec. 2(5)) | |
(10) Administration..... | Appropriation | For payment to General Fund for indirect cost recoveries | $92,000 in FY 2001. (00 Acts, Ch. 1216, Sec. 2(6)) | |
(11) Auditing Expenses..... | Appropriation | For reimbursement to State Auditor for audit expenses | $42,000 in FY 2001. (00 Acts, Ch. 1216, Sec. 2(7)) | |
(12) Driver Licensing..... | Appropriation | For costs associated with the county issuance of drivers' licenses |
$20,000 in FY 2001 . (00 Acts, Ch. 1216, Sec. 2(8)) | |
(13) Information Service..... | Appropriation | For transfer to the Department of Public Safety for operating a toll-free telephone road and weather conditions information service |
$100,000 in FY 2001. (00 Acts, Ch. 1216, Sec. 2(9)) | |
(14) Scale Facilities..... | Appropriation | For improvements to scale facilities | $940,000 in FY 2001. (00 Acts, Ch. 1216, Sec. 2(10)) | |
(15) Administration..... | Appropriation | For membership in the North America's superhighway corridor coalition |
$50,000 in FY 2001. (00 Acts, Ch. 1216, Sec. 2(11)) | |
Primary Road Fund: | Allocation as follows: | |||
(1) State parks and Institutional Roads..... |
0.65 percent | For construction and maintenance of roads and parking facilities in State parks, institutions, area schools and State fairgrounds. |
Estimated $6,720,000 in FY 2001. | 312.2(5) |
(2) Services for Cities..... | $500,000 | For paying expenses incurred by the DOT in providing certain specified services to cities. |
312.2(5) | |
(3) State Primary Roads..... | $7,100,000 | For construction, maintenance and administration of State primary roads. |
312.2(7) | |
(4) State Primary Roads..... | $4,400,000 | For construction, maintenance and administration of State primary roads. |
This allocation is a result of increased truck registration fees
and is a partial compensation for allowing trucks to operate on State primary roads with increased weight allowances. |
312.2(10) |
Highway Grade Crossing Safety Fund..... |
$700,000 | For safety studies at railroad crossings and installation of safety equipment. |
312.2(5) | |
Highway Railroad Grade Crossing Surface Repair Fund..... |
$900,000 | For surface maintenance and repair at railroad crossing sites. | 312.2(5) | |
Living Roadway Trust Fund..... |
$250,000 | For integrated roadside vegetation management program. | Represents distributions of $150,000 and $100,000. Program is administered by State Department of Transportation. Revenue allocations: 47.5 percent to Department of Transportation, 32.5 percent to counties, and 20 percent to cities. |
312.2(9); 312.2(11) |
Farm-to-Market Fund..... | $1,500,000 | Construction of farm-to-market roads administered by the State Department of Transportation. |
This allocation is a result of increased truck registration fees
and is a partial compensation for allowing trucks to operate on farm-to- market roads with increased weight allowances. |
312.2(10) |
Revitalize Iowa's Sound Economy Fund..... |
1.55 cents per gallon motor and special fuel |
Highway projects that promote economic development. | Excludes aviation gasoline. To be distributed: 20/31 for primary
roads, 1/31 for secondary roads, and 10/31 for city streets. (§315.4). Estimated $33,712,000 in FY 2001. |
312.2(12) |
Secondary Road Fund..... | 0.45 cents per gallon motor and special fuel |
Construction, maintenance and administration of secondary roads. |
Estimated $9,787,000 in FY 2001. | 312.2(13) |
General Fund..... | 4 percent of Use Tax collections |
Public transit assistance. | Amount equal to 1/20 of 80 percent of revenue from use tax on motor vehicles, trailers, and motor-vehicle accessories and equipment. Estimated $11,383,000 in FY 2001. (See Table S-106) |
312.2(14) |
Motorcycle Rider Education Fund..... |
$1.00 per year of motorcycle license validity |
Safety education of motorcycle riders. | To be taken from Use tax. Estimated $174,000 in FY 2001. | 312.2(16) |
County Bridge Construction Fund..... |
$2,000,000 | Bridge construction and reconstruction. | 312.2(17)(a) | |
City Bridge Construction Fund..... |
$500,000 | Bridge construction and reconstruction. | 312.2(17)(b) | |
Appropriation | For salary adjustments | $1,113,641 in FY 2001. (00 Acts, Ch. 1219, Sec. 10(1)) | See remarks | |
Salary Adjustment Fund Department of Management..... |
Appropriation | For salaries, support, maintenance, and miscellaneous purposes |
$56,000 in FY 2001. (00 Acts, Ch. 1231, Sec. 18)) | See remarks |
Department of Personnel..... |
Appropriation | For providing personnel services for DOT | $66,760 in FY 2001. (00 Acts, Ch. 1231(26)) | See remarks |
Remainder | Distributed as follows: | |||
Primary Road Fund..... | 47.5 percent | State highway construction, maintenance and administration. |
312.2(1) | |
Counties..... | 24.5 percent | County road construction, maintenance and administration. |
Distributed among counties on the basis of 60 percent relative |
312.2(2) |
Farm-to-Market Fund..... | 8 percent | For construction of farm-to-market roads administered by the State Department of Transportation. |
Distributed among counties on the basis of 60 percent relative
needs and 40 percent relative areas. |
312.2(3) |
Cities..... | 20 percent | Construction, maintenance and administration of roads and streets within cities. |
Distributed in proportion that the population of the municipality
bears to the total municipal population of the State. |
312.2(4) |
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