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Highway Taxes and Fees: How They Are Collected and Distributed - 2001

STATE LICENSES AND FEES ON USERS OF MOTOR FUEL 1/

BASED ON INFORMATION OBTAINED FROM STATE
AUTHORITIES AND ON THE LAWS OF THE STATE
TABLE MF-109
STATUS AS OF JANUARY 1, 2001
STATE TYPE TERM RATE
($)
ADMINISTRATIVE AGENCY DISPOSITION OF
REVENUE 2/
REMARKS
             
Alabama International Fuel Tax Agreement (IFTA) Decal Jan. 1-Dec. 31 21.00 Department of Revenue Public Road and Bridge Fund Fee set to recover costs of administering International
Fuel Tax Agreement
             
Alaska Certificate of use Annual - - - Certificate is required from buyer to purchase fuel without tax.
             
Arizona Special fuel user license Continuous 10.00 Department of Transportation, Motor Vehicle Division Highway Users Revenue Fund -
             
Arkansas Gasoline bonded user license Continuous - Department of Finance and - -
Distillate special fuel user   - Administration, Motor Fuel - -
license     Tax Section    
Liquefied gas special fuel user permit Annual Varies   Apportionment Fund From $164 to $609 ($130 to $260 for farm vehicle),
based on class of vehicle in lieu of gallonage tax.
Liquefied Petroleum Gas Board
permit - Class 8
Annual 200.00 Liquefied Petroleum Gas Board Liquefied Petroleum Gas Board Fund -
             
California Special fuel user permit Continuous - Board of Equalization - -
             
Colorado IFTA license and decals Calendar year - Department of Revenue General Fund -
             
Connecticut Motor carrier decal Calendar year 10.00 Department of Revenue Services Special Transportation Fund -
             
Delaware Special fuel user license July 1- June 30 10.00 Department of Transportation,
Motor Fuel Tax Administration
Transportation Trust Fund -
             
Dist. of Col. - - - - - -
             
Florida Motor carrier fuel tax permit Annual 4.00 Department of Highway Safety and Motor Vehicles Fuel Tax Collection Trust Fund Not applicable to motor carriers in other IFTA member jurisdictions.
             
Georgia Motor carrier fuel tax permit Annual 3.00 Department of Revenue, Motor Fuel Tax Unit General Fund Fee is per vehicle of more than 2 axles (including buses),
road tractors and 2-axle vehicles over 26,000 lbs. g.v.w.
             
Hawaii - - - - - -
             
Idaho Special fuel user permit Continuous - Tax Commission Tax Commission Administration -
IFTA permit Annual 4.00     -
             
Illinois MFUT / IFTA decal Annual 3.75 Department of Revenue Motor Fuel Tax Fund -
             
Indiana Eligible purchaser Continuous - Special Tax Division Motor Vehicle Highway Account -
             
Iowa user's license Continuous - Department of Revenue - -
             
Kansas Refund permit 3 Years 6.00 Department of Revenue, Motor General Fund -
Liquefied petroleum license   5.00 Fuel Tax Section   -
International Fuel Tax 1 Year 10.00 Customer Relations, Oil, Gas,   Rate: 10.00 first vehicle, 1.00 each additional vehicle
Agreement     Petroleum Segment    
Motor carrier fuel trip permit 1 Trip through State 10.00 Department of Revenue State highway fund Authorized in lieu of motor fuel tax
             
Kentucky Motor carrier fuel tax permit Annual - Transportation Cabinet Road Fund Short-term permits available for buses combination with 3 or more axles.
             
Louisiana Special fuel user license Continuous - Department of Revenue - -
             
Maine Special fuel user license/decal Annual 5.00 per truck Bureau of Motor Vehicles State highway fund -
             
Maryland Special fuel user license Annual - Comptroller, Motor Fuel Tax Division

Transportation Trust Fund,
Waterways Improvement Fund
and Fisheries Research and Development Fund.

-
             
Massachusetts IFTA permit Calendar year 8.00 Department of Revenue Highway Fund Fee is per motor carrier fleet.
Special fuel supplier license   1.00     -
Special fuel user-seller license   1.00     -
             
Michigan Diesel motor carriers (3 or more axles, over 26,000 pounds) Calendar year - Department of Treasury, Motor Fuel Tax Division Transportation Fund Pays 6 cents per gallon less at pump. Quarterly report required.
             
Minnesota Special fuel bulk purchaser license Dec. 1-Nov. 30 25.00 Department of Revenue, Petroleum Division General Fund -
             
Mississippi - - - - - -
             
Missouri Special fuel user license Continuous - Department of Revenue - -
             
Montana IFTA license Calendar year 2.00 Department of Transportation General Fund IFTA Decal fee is $2.00 per vehicle.
             
Nebraska Fuel Permit 72 Hours 2.00 Department of Motor Vehicles Highway Trust Fund Imposed on IFTA qualified vehicles entering the State, but not IFTA licensed.
             
Nevada Special fuel user's license Calendar year - Department of Motor Vehicles and Public Safety, Motor and Public Safety, Motor - -
             
New Hampshire Special fuel user license Jan. 1-Dec. 31 5.00 Department of Safety, Road Toll Administration Highway Fund -
             
New Jersey Special fuel seller/user license 3 years 150.00 Division of Taxation General Fund -
             
New Mexico Temporary special fuel user permit 48 hours 5.00 Motor Transportation Division Road Fund Fee is per vehicle.
             
New York - - - - - -
             
North Carolina 3/ Highway fuel use tax registration Annual - Department of Revenue, Motor Fuel Tax Division   Applies to vehicles with 3 or more axles, g.v.w
             
North Dakota - - - - - -
             
Ohio - - - - - Ohio requires a permit, but does not charge a fee.
             
Oklahoma Special fuel dealers license Continuous 1,000.00 Tax Commission Retained by Tax Commission to defray unpaid accounts -
             
Oregon Special fuel user license Continuous - Department of Transportation - No license required for vehicle with gross combined
weight less than 26,000 lbs. if tax paid at time of sale.
             
Pennsylvania Alternative fuel dealer-user license Continuous - Department of Revenue, Bureau of Motor Fuel Taxes - -
             
Rhode Island - - - - - -
             
South Carolina User identification 2 years - Department of Public Safety Highway Fund, additional fee to Motor Transportation
Fund for distribution to incorporated areas.
-
             
South Dakota Special fuel user license Annual - Department of Revenue, Motor Vehicle Division - -
             
Tennessee Limited user permit Continuous - Department of Revenue - -
             
Texas Refund filing fee - 1.50 Comptroller of Public Accounts Comptroller's enforcement -
Interstate trucker, gasoline Continuous -     -
and diesel fuel          
Interstate trucker permit, Continuous -     -
liquefied gas          
Diesel fuel user Continuous -     -
Diesel prepaid user and Annual -     Prepaid annual rate based on vehicle
liquefied gas prepaid user         weight.
             
Utah 4/ Special fuel user permit Annual - Tax Commission Transportation Fund -
             
Vermont Special fuel powered motor vehicle license fee Annual See remarks Department of Motor Vehicles Transportation Fund Fuel user license incorporated into registration fee (Vermont registered only).
Fuel user license required for vehicles registered in other States.
(See also Table MV-103.)
             
Virginia Bulk user license Continuous - Department of Motor Vehicles - -
             
Washington IFTA license Annual - Department of Licensing, Prorate and Fuel Tax Services Motor Vehicle Fund -
Refund permit Continuous -   - -
             
West Virginia Motor carrier road tax and/or IFTA decal Jan.1-Dec. 31 5.00 Department of Transportation, Division of Motor Vehicles State Road Fund Fee is per vehicle.
             
Wisconsin Supplier license Continuous - Department of Revenue Transportation Fund -
             
Wyoming Special fuel user license Continuous 10.00 Department of Transportation Department of Transportation -

1/ The licenses and fees given in this table are in most cases for the purpose of defraying the costs of regulating the distribution of motor fuel and allied products. Several States provide temporary user permits for hehicles that are not customarily operated in the State. These temporary permits are not shown in this table.
2/ Information shown is as reported by the States and may not be complete in some cases.
3/ Only vehicles weighing 26,000 pounds or mor or having three or more axles are required to carry a permit.
4/ Interstate truks weighing 26,000 lbs. or more or having 3 or ore axles are required to carry a permit. If licensed under IFTA, no fee is charged. Otherwise fees are $40.00 for combination truck and $20.00 for single-unit truck.

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