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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

MINNESOTA

NAME OF FUND
OR AGENCY
AMOUNT OF PROPORTION OBJECTS OF EXPENDITURE REMARKS STATE CODE
SECTION
Gasoline: 20 Cents - - - 296.02
Diesel: 20 Cents - - - 296.025
LPG: 15 Cents - - Permit required for all users. 296.0261
Gasohol: 20 Cents - - - 296.02
Highway-User Tax
Distribution Fund.....
All Distributed as follows: This fund also receives revenue from motor-vehicle registration fees.
(See Table MV-106) The distribution shown is from combined revenues.
Constitution
Art. 14 §5
Gas Tax Collection and
Refunds Account.....
Amount required Costs of collection and refunds of motor-fuel tax.   16A.60
Department of Natural
Resources.....
See remarks   The department receives motor-fuel and motor-vehicle receipts, which it
deposits in the following dedicated accounts.
 
Water Recreation..... 1.5 percent Boating facilities, water improvement,
park development, and boat and water safety.
Intended to represent fuel used in motorboats. 296.16; 296.421
Snowmobile Trails and
Enforcement.....
0.75 percent Construction and maintenance of snowmobile trails,
and administration of snowmobile safety programs.
Intended to represent fuel used in snowmobiles. Also receives proceeds
from snowmobile registrations.
84.83; 296.16
All-Terrain Vehicle..... 0.15 percent Construction and maintenance of trails, grants-in-aid
to local safety programs.
Intended to represent fuel used in all-terrain vehicles. Also receives proceeds
from all-terrain vehicle registrations.
84.927; 296.16
Off-Road Vehicles.... 0.164 Construction and maintenance of trails, grants-in-aid
to local safety programs.
Intended to represent fuel used in off-road vehicles. Also receives proceeds
from off-road vehicle registrations.
84.803
Off-highway motorcycles..... 0.046 Construction and maintenance of trails, grants-in-aid
to local safety programs.
Intended to represent fuel used in Off-Highway motorcycles. Also receives
proceeds from Off-Highway motorcycle vehicle registrations.
84.797
State Forest Road..... 0.116 percent Management and maintenance of forest roads. Intended to represent fuel used on forest roads. The receipts are allocated as follows:
0.0605 percent for State forest roads and 0.555 percent for county forest roads.
296.16;
296.421
  Remainder Distributed as follows:
     95 percent Distributed as follows:  Constitution
Art. 14 §5
Trunk Highway Fund.....       62 percent Debt service on trunk highway bonds. Construction,
maintenance and administration of trunk highway
system and support of State patrol.
Amount required during coming fiscal year for debt service is transferred to Trunk
Highway Sinking Fund. This fund also receives revenue from certain motor-vehicle
fees. (See Table MV-106)
Constitution
Art. 14 §5
County-State Aid
Highway Fund.....
      29 percent Construction and maintenance of County-State Aid
roads including roads in municipalities of less than
5,000 population.
Before apportionment the following accounts are provided for: 1.5 percent set aside
to reimburse the Trunk Highway Fund for administrative costs; a sum set aside as
is necessary to provide a $300,000 disaster account; credit to a research account
not to exceed 0.25 percent of the preceding year's apportionment sum; (a sum set
aside for a State park road account in the amount of 0.75 percent of the remainder.)
The remainder identified as apportionment sum is apportioned to the several counties
under the following formula: 10 percent equally; 10 percent based on motor-vehicle
registrations; 30 percent based on County-State Aid highway mileage; 50 percent
based on current estimate of County-State aid highway needs.
Constitution
Art. 14 §5
Municipal-State Aid Street
Fund.....
      9 percent Construction and maintenance of roads in
municipalities of 5,000 or more population.
Before apportionment the following accounts are provided for: 1.5 percent set aside to
reimburse the Trunk Highway Fund for administrative costs; a sum equal to 2 percent
of the remainder set aside to provide for disaster account which shall never exceed 5
percent of the apportionment sum; credit to a research account not to exceed 0.25
percent of the preceding year's apportionment sum. The remainder identified as the
apportionment sum is apportioned to the various municipalities under the following
formula: 50 percent based on needs; 50 percent based on population.
Constitution
Art. 14 §5
  5 percent Distributed as follows:   161.081
County-State Aid Highway
Fund.....
30.5 percent Town Road Account    
County-State Aid Highway
Fund.....
16 percent Town Road Account   161.081
Municipal-State Aid Street
Fund.....
8 percent Repair and restoration of former trunk highways
reverted to municipalities.
  161.081
County State Aid Highway
Fund, Municipal State Aid
Fund or Trunk Highway Fund
53.5 percent

Flexible Highway Account Money in this account
may be used either for municipal or county turnback
projects or for regular trunk highway projects

  161.081

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