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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

NEW HAMPSHIRE

NAME OF FUND
OR AGENCY
AMOUNT OF PROPORTION OBJECTS OF EXPENDITURE REMARKS STATE CODE
SECTION
Gasoline: 19.5 Cents - - 18¢ in §260:32; 1.5¢ in §146-D:3 See remarks
Diesel: 19.5 Cents - - Same as gasoline. See remarks
LPG: 18 Cents - - - 260:52; 260.32
Gasohol: 19.5 Cents - - Same as gasoline. See remarks
      The gasoline, diesel, and gasohol rates shown include a 1.5 cent additional tax for the
Oil Discharge and Disposal Cleanup Fund but do not include the additional tax for the
Oil Pollution Control Fund, which is assessed on a broad range of petroleum products.
State Treasurer..... Amount required Refunds of tax.   260:50
Aeronautical Fund..... Tax on aviation fuel   Revenues are deposited into State Aeronautical Fund. Expenditures for air navigation facilities
and airport construction must be authorized by Aeronautical Fund appropriations.
422:42
Fish and Game
Department, and
Department of Safety.....
Unrefunded tax
on motorboat fuel
Promotion of safety on and development of water
navigation facilities.
Use in motorboats is refundable. Portion not claimed for refunds is paid 1/2 to Division of
Safety Service and 1/2 to the Fish and Game Department.
260:60
State Overhead
Charges.....
Amount required All charges against Highway Fund for Department of
Transportation, Department of Safety and Highway Safety
Agency. Includes collection expenses.
Appropriation annually from the Highway Fund for general overhead State charges. 260:59
Oil Discharge And Disposal
Cleanup Fund.....
1.5 cent (gasoline,
diesel, gasohol)
Reimbursement for costs incurred in cleaning up oil
discharges and disposals in the ground waters, surface
waters and soils of the state.
The tax is suspended when the fund balance exceeds $10,000,000 and reinstated whenever
the fund drops below $5,000,000.
146-D:3
State Highway Fund..... 18 cents Distributed as follows: This is a common fund receiving net revenues from motor-vehicle registrations, operator
licenses, motor-fuel taxes (road tolls), and other special charges and taxes. Appropriations
and expenditures are made from the common fund sources, revenue sources, except for
certain motor-vehicle fees. (See Table MV-106)
6:12; 260:59
     2 cents Distributed as follows:   235:23-a
Highway and Bridge
Betterment Account.....
      88 percent Highway construction, reconstruction and resurfacing;
bridge construction, reconstruction and maintenance.
Allocated among each State highway district. 50 percent distributed based on class I, class II
and class III highway mileage excluding turnpikes; 50 percent distributed based on|
population.
235:23-a
Local Highway Aid Fund.....       12 percent Local road construction, reconstruction, and maintenance. Allocated among cities, towns, and unincorporated places. 50 percent distributed based on
class IV and class V highway mileage; 50 percent distributed based on population.
235:23-a
Department of Safety.....    Appropriation State highway patrol.    
State Treasurer.....    Amount required Interest and redemption of highway bonds.   6:13-b
Department of Justice.....    Amount required Legal services for Department of Transportation.   228:75
State and Town Bridge
Aid.....
   Allocation Construction and reconstruction of bridges on class II, IV
and V highways, and matching Federal-aid funds.
Funds are matched by cities and towns. 234:10
State-Aid Construction
and Reconstruction.....
   Matched allotments Construction and reconstruction of class II highways (State
secondary system).
Expended under direction of Department of Transportation. Funds are allotted to, and
matched by, cities and towns.
235:14
Highway Block Grant Aid
(Cities and Towns).....
   See remarks Construction, reconstruction and maintenance of class IV
and V highways (city streets and town roads).
Funds not less than 12 percent of revenue collected in preceding year (Apportionment A).
Funds of at least $400,000 based on a mileage and valuation formula (Apportionment B).
Paid to towns and cities in quarterly increments, on a 1/2 mileage and 1/2 population formula.
235:23
Department of
Transportation.....
   Remainder Construction, maintenance, and administration of State
highways.
An amount equal to 1/15 of the Beer Tax must be dedicated for litter control from existing
revenues of the Department of Transportation.
6:12(f)
Highway Surplus
Account.....
   See remarks Reallocation to highway purposes. At close of fiscal year, unused appropriations and excess funds are deposited in this account. 228:11

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