United States Department of Transportation - Federal Highway Administration FHWA HomeFeedback
OHPI Logo Office of Highway Policy Information
Highway Taxes and Fees: How They Are Collected and Distributed - 2001

Back to Table MF-106 State List

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 JERSEY

NAME OF FUND
OR AGENCY
AMOUNT OF PROPORTION OBJECTS OF EXPENDITURE REMARKS STATE CODE
SECTION
Gasoline: 10.5 Cents - - - 54:39-27
Diesel: 13.5 Cents - - - 54:39-64.3
LPG: 5.25 Cents - - - 54:39-27.1
Gasohol: 10.5 Cents - - - 54:39-27
State Treasurer..... Amount required Refunds of tax.   54:39-73
Airport Safety Fund..... Tax on aviation fuel Airport safety.   54:39-71
Department of Commerce
and Navigation.....
$90,000 Construction, maintenance, and
improvement of inland waterways.
  54:39-74
Transportation Trust Fund... 9 cents Planning, construction, and repair of State
transportation systems, including public
transportation, highways and other
transportation; debt service on
transportation bonds and aid to
local governments.
9 cents of motor-fuel tax is constitutionally dedicated to
fund. Revenue from increased motor-vehicle registration
and other fees (not less than $30,000,000 a year)
dedicated to fund (Chapter 73, 1984 Laws). Minimum
annual appropriation of $405,000,000 required.
Constitution
Article 8, §2, ¶4;
27:1B-20
State General Fund..... Remainder Subject to appropriation for highways or
other purposes
Excess revenues from road-user taxes go into the State General Fund,
together with revenues from many other sources, and lose their identity.
Appropriations for highway purposes are made from the Transportation
Trust Fund and the General Fund, and the latter may be construed as
derived from road-user tax revenue insofar as highway appropriations do
not exceed such net revenues.

Back to Table MF-106 State List

OHPI Home | Highway Taxes and Fees 2001


FHWA Home | Feedback
FHWA
United States Department of Transportation - Federal Highway Administration