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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: 24.75 Cents | - | - | 17.65¢ in §365.170; 3.6¢ in §365.180; 1.75¢ in §365.190; 1¢ in §365.192; 0.75¢ in 590.840 | See remarks |
| Diesel: 27.75 Cents | - | - | 27 cents in §366.190; 0.75 in §590.840 | See remarks |
| LPG: 22 Cents | - | - | - | 366.190 |
| CNG: 21 Cents | - | - | - | 366.190 |
| Gasohol: 24.75 Cents | - | - | - | Same as gasoline. |
| Gasoline tax disposition: | ||||
| State Highway Fund..… | 17.65 cents | Construction and maintenance of public highways. | 5 cents per gallon may not be used to purchase equipment related
to construction and maintenance of public highways. |
365.540 |
| County Gasoline Tax Fund..... | 3.6 cents | Construction, maintenance and repair of county roads, and debt service of revenue bonds. |
1.25 cents tax allocated monthly to the counties using the following
formula: (a) 25 percent in proportion to total area; (b) 25 percent in proportion to population according to the latest according to the latest available Federal census; (c) 25 percent in proportion to road and street mileage (nonfederal-aid primary roads); (d) 25 percent in proportion to vehicle mileage (nonfederal-aid primary roads). 2.35 cents allocated as above except that within counties with incorporated cities, the formula is re-applied by an internal distribution to counties/cities. County area excludes city area. |
365.550 |
| County-City..... | 1.75 cents | Construction, maintenance and repair of city streets, alleys and public highways, and debt service of revenue bonds. |
Each county's share of the 1.75 cent tax is apportioned between
the county, towns with town boards and incorporated cities according to property valuation. |
365.560 |
| County-City..... | 1 cent | Repair of existing roads, streets, and alleys, other than those maintained by the State or Federal governments. |
Apportioned by county to unincorporated areas and incorporated cities by population. | 365.196 |
| Petroleum Cleanup Trust Fund..... |
0.75 cent | Cleanup of leaking petroleum tanks. | Imposed on gasoline, diesel fuel, and heating oil. | 590.840 |
| Department of Taxation… | 0.0055 cent | Inspection fee. | 0.0005 cent is deposited in the State General Fund. 0.005 cent is transferred to the State Board of Agriculture. |
590.120 |
| County-City Regional Street and Highway Fund..... |
County optional tax, 9-cent maximum |
County & city street and highway construction projects. Bond payments. Collection, administration and refunds of tax. Administrative costs based on contract between county and Nevada Department of Taxation limited to 1/2 percent of collections. |
The regional optional gas tax of up to 9 cents is collected on
sales within county meeting requirements of creating a regional street highway commission. The following counties have adopted this tax: Carson City, 9 cents; Churchill, 9 cents; Clark, 9 cents; Douglas, 4 cents; Elko, 4 cents; Esmeralda, 4 cents; Humboldt, 9 cents; Lander, 4 cents; Lincoln, 4 cents; Lyon, 9 cents; Mineral, 9 cents; Nye, 4 cents; Pershing, 9 cents; Washoe, 9 cents; and White Pine, 4 cents. |
373.030; 373.110 |
| Department of Taxation..... | Appropriation | Gasoline tax collection and administration. | Cost of administration and collection of the gasoline tax, administered
by the Fuel Tax Division, Nevada Department of Taxation, is limited by legislative appropriations made from the State Highway Fund, not to exceed 1 percent of the total proceeds so collected. |
481.083 |
| Conservation and Natural Resources, Division of Wildlife..... |
24.805 cents (see remarks) | Improvement of boating facilities and water craft control. | These are considered excise taxes on motor fuel used in water craft.
24.805 cents times number of registered boats times average boat use. |
365.535 |
| Special-Fuel Tax Disposition: | ||||
| Motor Vehicle Fund… | Diesel: 27 Cents LPG: 22 Cents CNG: 21 Cents |
Construction and maintenance of public highways | 5 cents per gallon may not be used to purchase equipment related
to construction and maintenance of public highways. |
366.700 |
| Petroleum Cleanup Trust Fund..... |
0.75 cents | Cleanup of leaking petroleum tanks. | Imposed on gasoline, diesel fuel, and heating oil. | 590.840 |
| Department of Motor Vehicles and Public Safety….. |
Appropriation | Special-fuel tax collection and administration. | Cost of administration and collection special-fuel tax, administered
by the Compliance Enforcement Division, Department of Motor Vehicles & Public Safety, is also limited by legislative appropriation made from the State Highway Fund. |
481.083; 408.235 |
| Aviation Fuel Tax Disposition: | ||||
| County Airport Funds….. | 10 cents maximum with 2 cents mandatory plus up to 8 cents optional. |
County airport purposes and Civil Air Patrol. | By legislative action, a maximum of $85,000 is transferred to the
Civil Air Patrol prior to disbursement to counties. |
365.565 |
| Gasoline and Special Fuel Taxes Combined Disposition: | ||||
| Department of Motor Vehicles and Public Safety, Highway Patrol Division..... |
Appropriation from State Highway Fund |
Enforcement of traffic laws. | Legislative appropriation from State Highway Fund includes tax
receipts from both gasoline and special fuel. |
481.083 |
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