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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

MAINE

NAME OF FUND
OR AGENCY
AMOUNT OF PROPORTION OBJECTS OF EXPENDITURE REMARKS STATE CODE
SECTION
Gasoline: 22 Cents - - - 36-2903
Diesel: 23 Cents - - - 36-3203
LPG: 21 Cents - - - 36-3203
Gasohol: 22 Cents - - - 36-2903
General Highway Fund,
State Department of
Transportation.....
All Distributed as follows: The General Highway Fund receives entire motor-fuel tax
and motor-vehicle revenue (See Table MV-106) except aviation
fuels which are deposited in the State General Fund. Also, motor-fuel
tax refunds are made for nonhighway use and for shrinkage allowance.
Allocations are made from combined revenues by the legislature.
23-1651; 36-3203
Department of Marine
Resources and Boating
Facilities Fund.....
2 percent of all
motor fuel
Refunds and improvement of commercial
fishing and recreational boating facilities.
Net funds distributed 20 percent to Department of Marine Resources
and 80 percent to Boating Facilities Fund. Total not to exceed
$2,000,000 annually.
36-2903-A
Inland Fisheries and Wildlife,
Snowmobile Trail Fund.....
0.5 percent of all
motor fuel
Improvement of recreational snowmobiling. Fund is distributed 10 percent to Inland Fish and Game, and 90
percent to Snowmobile Trail Fund.
36-2903-B
Other Agencies ..... Appropriation Administrative expenses related to collection
and refund of motor fuel and special fuel taxes,
accounting, auditing, purchasing, and legal services
rendered to the State Department of Transportation;
all of the preceding as allocated by the legislature.
Includes the Department of Administration, Bureau of Public
Improvements, Department of Finance and State Claims Board.
 
Secretary of State,
Motor-Vehicle Division.....
Appropriation Administration, including collection and refund of
motor-vehicle fees.
   
State Police..... Appropriation Support of highway police. 50 percent of total operating cost.  
Local Road Assistance
Program.....
See remarks Assistance to local governments for maintenance of
local roads and streets.
Apportionment to local communities is based on the average mileage
of roads maintained in the summer and in the winter by the
municipality. The current distribution is $600 per mile.
23-1803-B
Department of
Transportation.....
Appropriation Debt service on State highway and bridge obligations,
State highway construction, maintenance, and
administration of the State Department of
Transportation as appropriated by the legislature.
   
 

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