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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

NORTH CAROLINA

NAME OF FUND
OR AGENCY
AMOUNT OF PROPORTION OBJECTS OF EXPENDITURE REMARKS STATE CODE
SECTION
Gasoline: 24.3 Cents - - §105-434; §105-449.16 See remarks
Diesel: 24.3 Cents - - Same as gasoline. See remarks
LPG: 24.3 Cents - - Same as gasoline. See remarks
Gasohol: 24.3 Cents - - Same as gasoline. See remarks
      Rates shown do not include a 0.25 cent per gallon inspection fee assessed on all
motor fuel. The tax on motor fuel is comprised of a fixed rate of 17.5 cents and a
variable rate as of January 1, 2001) calculated as the greater of 3.5 cents or
the average wholesale price of motor fuel, as computed every six months.
  Inspection Fee Distributed as follows:   119-18
Department of Revenue.....    Amount required Collection and administration.   119-18
Department of
Agriculture.....
   Amount required Collection and administration.   119-23
General Fund.....    Nonhighway and
   kerosene fees
State general purposes.   119-23
Leaking Underground
Storage Tank Funds.....
   Remainder Leaking underground storage tank correction.   119-18
  Motor-fuel Tax Distributed as follows:
Department of Revenue.....    Amount required Refunds of gasoline tax.   105-446
     Remainder Distributed as follows:
Leaking Underground
Storage Tank Funds.....
      0.5 cent Leaking underground storage tank correction. 19/32 to the Commercial Leaking Petroleum Underground Storage Tank
Cleanup Fund, 3/32 to the Noncommercial Leaking Petroleum Underground
Storage Tank Cleanup Fund, and 10/32 to the Water and Air Quality
Account Fund.
105-449.125
        Remainder Distributed as follows:
State Highway Fund.....       75 percent Distributed as follows: Also receives motor-vehicle, motor-carrier and other revenues. (See Table MV-106.)
Appropriations are from combined revenues unless otherwise indicated.
105-449.125
Wildlife Resources
Commission.....
         1/6 of 1 percent Commission expenses.   105-449.126
State Treasurer .....          1 cent motor-fuel
         tax revenues
Interest and redemption of State highway bonds.    
Dept. of Transportation,
Secretary of Transportation
and Staff Units (Public
Transportation Division).....
         Appropriation General administration. Appropriation is the greater of $1,645,000 or 50 cents times the number of registered vehicles. 136-16.8
Division of Motor
Vehicles.....
         Appropriation Collection of motor-vehicle registration fees and
motor-carrier taxes; administration of motor-vehicle and
driver license laws.
    
Municipalities.....          1.75 cent          motor-fuel
         tax revenues
Construction, reconstruction and maintenance of municipal
streets and construction of bikeways located within ROW.
Allocated to eligible cities and towns, 75 percent on the basis of population and 25 percent
on the basis of mileage of public streets that are not a part of the State Highway system.
136-41.1
Secondary Roads Paving
Program.....
         1.75 cent          motor-fuel
         tax revenues
Construction, reconstruction and maintenance of secondary
roads.
Department of Transportation spends these funds on the basis of unpaved State-maintained
secondary road mileage. The formula for the first $68,670,000 does not include vehicle usage,
while the formula for all additional allocations includes only roads with more than
50 vehicles per day.
136-44.2A
Department of Public
Instruction.....
         Appropriation Driver training and safety education in public schools.    
Department of Crime
Control & Public Safety.....
         Appropriation State highway patrol.  
Air Cargo Authority.....          Appropriation Administration for Air Cargo Center.    
Division of Highways.....          Remainder Administration, construction, maintenance and betterment
of State primary and secondary highways, municipal
extensions, and scenic parkways.
 
State Highway Trust
Fund.....
      25 percent Distributed as follows: Also receives motor-vehicle, motor-carrier and other revenues. (See Tables MV-106 and S-106)
Appropriations shown are from combined revenues unless otherwise indicated. If any
Federal-aid Highway program funds are received for a Trust Fund project, an equivalent
amount will be transferred from the Trust Fund to the State Highway Fund. In the first quarter
after the Secretary of Transportation certifies that sufficient revenue has accumulated to fund
all designated projects (Chapter 136-14), the Trust Fund will be eliminated, and all of its
funding sources will revert to the State Highway Fund.
105-445,
105-449.16
Department of
Transportation.....
         Amount required Administration of Trust Fund. Not to exceed 4.5 percent of total revenue. 136-176
           Remainder Distributed as follows:
Municipalities.....             6.5 percent Construction, reconstruction and maintenance of municipal
streets.
For distribution, see above. 136-176
Secondary Roads Paving
Program.....
            6.5 percent Construction, reconstruction and maintenance of county
roads.
For distribution, see above. If the Department determines that all State-maintained unpaved
roads can be paved within six years with non-Trust Fund revenues, then the 6.5 percent
allocated for secondary roads will revert to the Division of Highways and be added to the
"Intrastate system" allocation.
136-176
Division of Highways.....             25.05 percent Plan, design, and construct urban loops.   136-176
Division of Highways.....             61.95 percent Plan, design, and construct projects of the "intrastate system".   136-176

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