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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: 21 Cents | - | - | - | 57-43.1-02 |
Gasohol: 21 Cents | - | - | - | 57-43.1-02 |
Diesel: 21 Cents | - | - | - | 57-43.2-02 |
LPG: 21 Cents | - | - | - | 57-43.2-02 |
- | - | - | 57-43.2-02 | |
Township Road Fund..... | 1 cent | Construction and maintenance of township highways and bridges. |
The 1 cent tax imposed for township highway and bridge purposes is not refundable. | 54-27-19.1 |
Fuel used for aviation, agricultural purposes, or industrial purposes |
Distributed as follows: | |||
Motor Fuel Refund Account..... |
Amount required | Refund of motor-fuel tax. | Refunds are limited to 20.5 cents for industrial users, and 14 cents for agricultural users. | 57-43.1-03.1 |
Agricultural Fuel Tax Fund..... |
0.5 cent - industrial 2 cents - agricultural |
Program for implementation of a State agricultural processing industry for agriculturally derived fuels, chemical and other products. |
Reduction of refund on motor fuel used for industrial or agricultural
purposes. |
57-43.1-03; 57-43.1-03.1 |
Highway Distribution Fund..... | 1 cent - agricultural | Program to provide production incentives to North Dakota ethanol producers. |
Reduction of refund on motor fuel used for agricultural purposes. | 57-43.1-03.1 |
Agricultural Research Fund | 4 cents - agricultural | Research activities affecting ND commodities | ||
Aeronautics Commission Fund..... |
Unclaimed refunds on aviation gasoline |
For airport use. | Also receives a 4 percent excise tax on sale price of aviation
gasoline fuel and jet aviation motor fuel on which 8 cent tax was originally levied and subsequently refunded. |
57-43.3-07 57-43.3-4 |
Highway Tax Distribution Fund..... |
Appropriation | Collection and administration of motor-fuel tax. | 57-43.1-29 | |
Highway Tax Distribution Fund..... |
Remainder (net of 19 cents) |
Distributed as follows: |
This is a common fund receiving motor-fuel revenues, a 2 percent special
fuels excise tax on |
57-43.1-28; 57-43.1-29 |
State Highway Fund..... | 63 percent | Construction, maintenance and administration of State highways, including safety. |
54-27-19 | |
Counties and Cities..... | 37 percent | For county highways and city streets. | Allocated by the State Treasurer to the counties in the proportion
that the number of motor vehicles registered in each county bears to the total motor vehicles registered in all counties of the State. The amount so allocated to each county is then distributed by the State Treasurer, 73 percent to the county for highway purposes and 27 percent to the incorporated cities of that county for street purposes. Distribution to cities is on a population basis. Provided, however, that in each county having a city with a population of 10,000 or more, the amount transferred each month into the County Highway Tax Distribution Fund shall be the difference between the amount allocated to that county and the total amount allocated and distributed to the cities in that county as computed according to the following formula: (1) The share to each city having a population of less than 1,000 shall be determined by multiplying the population of that city by the product of 1.50 times the statewide per capita average. (2) The share to each city having a population of 1,000 to 4,999, inclusive, shall be determined by multiplying the population of that city by the product of 1.25 times the statewide per capita average. (3) The share to each city having a population of 5,000 or more shall be determined by multiplying the population of that city by the statewide per capita average for all such cities. |
54-27-19 |
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