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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: 26 Cents | - | - | 12¢ in §75-9004(a); 14¢ in §75-9502 | See remarks |
| Diesel: 30.9 Cents | - | - | 12¢ in §75-9004(a); 18.9¢ in §75-9502 | See remarks |
| LPG: 19.0 | - | - | Alternative fuels are taxed on a gasoline gallon equivalent basis. (§75-9004(a) and §75-9004(d)) | See remarks |
| Gasohol: 26 Cents | - | - | Same as gasoline | See remarks |
| Rates consist of a 12 cent flat rate and variable rate.
The variable excise tax (Oil Company Franchise Tax) consists of four parts and is imposed at the rates of 60 mills 55 mills, 38.5 mills and an additional 55 mills per dollar of average wholesale price as determined by the Department of Revenue. Although the fuel price range is set from 90 cents to $1.25 per gallon, the average wholesale price per gallon is 90.1 cents effective January 1, 2001. The LPG tax rate is computed on a cents per gallon equivalent basis. |
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| Motor License Fund..... | Refunds | Amount required. | 75-9017(h) | |
| Motor License Fund..... | 4.3 cents, aviation gasoline; 2.0 cents, jet fuel |
To promote the development of a system of airport facilities which are adequate to meet the needs of safety in air travel and the economic growth of the Commonwealth. |
Funds are appropriated to the Department of Transportation to be
used for State-owned airport operations and capital improvements, and to provide funds on a matching basis to local governments for capital improvements at locally-owned airports. |
Constitution, Art. 8, §11 |
| Boat Fund, Pennsylvania Fish and Boat Commission... |
Revenues from motorboat use |
To promote watercraft safety, maintain and develop boating waterways, and enforce boating laws and regulations on the inland waters of the Commonwealth. |
Refunds of the 12 cents tax are made to the Boat Fund of the Pennsylvania
Fish Commission based on survey reports submitted annually by boat owners. |
72-2611q |
| Department of Environmental Resources... |
See Remarks | Motorized and nonmotorized recreational trails. | An amount equal to revenues from off-highway recreational vehicle
use is appropriated through the General Fund to the Department of Environmental Resources. This appropriation does not come from motor-fuel revenues, and does not reduce the amount available to be deposited in the Motor License Fund for highway purposes. |
75-9017(d) |
| Liquid Fuels Tax Fund..... | 0.5 cent | Construction and maintenance of roads, highways and bridges within the county; and county aid to cities, boroughs, towns and townships for roads and streets. |
No expenditures may be made for new construction without prior
approval by the Department of Transportation; no moneys may be allocated to political subdivisions until Department approval of project. The 0.5 cent is deposited directly into Liquid Fuels Tax Fund and never enters the Motor License Fund. |
75-9010(a) |
| Motor License Fund..... | 11.5 cents | Distributed as follows: | Motor License Fund receipts are to be used solely for highway purposes
and shall not be diverted to any other use. |
75-9010(e)(3) |
| Payments to Municipalities..... |
20 percent | (1) Maintenance, repair, construction, or reconstruction of such public roads or streets for which the municipalities are responsible. (2) Acquisition, maintenance, repair and operation of street signs, traffic signs and traffic signal control systems. |
20 percent of the amount deposited in the Motor License Fund is
appropriated out of the Motor License Fund on a 50 percent mileage and a 50 percent population formula, except that no municipality may receive less than the amount allocated during the fiscal year ending June 30, 1969. |
75-9511(d); 72-2615.3 |
| Department of Transportation..... |
80 percent | Pay principal and interest on bonds, administration, engineering, construction, right-of-way acquisition, transportation safety, maintenance, and operation of the State highway system. |
Constitution, Art. 8, §11 |
|
| Motor License Fund..... | 5.4 cents | Distributed as follows: | This represents 60 mils of the Oil Franchise Tax. | 75-9502 |
| Conservation and Department of Natural Resources..... |
$1,000,000 | Maintenance of forestry roads. | 75-9106(b) | |
| State Conservation Commission..... |
$4,000,000 | Maintenance and improvement of dirt and gravel roads. | 75-9106(b) | |
| Remainder | Distributed as follows: | |||
| State Highway Transfer and Restoration Restricted Account..... |
3/60 | To maintain functionally-local highways which have been transferred from State to municipal control. |
Transfer of funds to municipalities requires authorization by the Governor. | 75-9511 |
| Municipalities..... | 7/60 | Local highway maintenance and construction. | Calculated as 20 percent of 35 mills of the tax. Distributed on
basis of mileage and population as noted above. |
75-9511 |
| First Class Cities..... | Amount required | Local highway maintenance and construction. | Increment needed to raise basic allocation to an amount equal to
2 percent of oil company wholesale revenues from sales of gasoline delivered to retail outlets in First Class Cities. |
75-9511 |
| Department of Transportation..... |
22/60 | State highway maintenance. | 75-9511 | |
| Department of Transportation..... |
Remainder | See authorized expenditures above. | Constitution, Art. 8, §11 |
|
| Motor License Fund..... | 55 mills | Distributed as follows: | This represents 55 mils of the Oil Franchise Tax. | 75-9502 |
| Department of Environmental Resources..... |
2 percent | |||
| Municipalities..... | 12 percent | Local highway maintenance and construction. | Distributed on basis of mileage and population as noted above. | 75-9502 |
| Pennsylvania Turnpike Commission..... |
14 percent | Turnpike extension. Interstate connectors to turnpike. | 75-9502 | |
| County Maintenance Districts..... |
42 percent | Maintenance. | 75-9502 | |
| Department of Transportation..... |
17 percent | Highway capital projects. | 75-9502 | |
| Department of Transportation..... |
13 percent | Reconstruction and maintenance of bridges. | 75-9502 | |
| Motor License Fund..... | 38.5 mills | Distributed as follows: | This represents 38.5 mils of the Oil Franchise Tax. | 75-9502 |
| Municipalities..... | 12 percent | Local highway maintenance and construction. | 75-9502 | |
| Department of Transportation..... |
88 percent | Distributed as follows: | 75-9502 | |
| County Maintenance Districts..... |
57 percent | Maintenance. | 75-9502 | |
| Department of Transportation..... |
43 percent | Statewide highway restoration, betterment and resurfacing program. |
75-9502 | |
| Highway Bridge Improvement Restricted Account, Motor License Fund..... |
55 mills | Bridge improvements. | This represents the additional 55 mils of the Oil Franchise Tax. | 75-9502 |
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