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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: 20 Cents | - | - | - | 67-3-1301 |
| Diesel: 17 Cents | - | - | - | 67-3-1302 |
| LPG: 14 Cents | - | - | - | 67-3-2202 |
| Gasohol: 20 Cents | - | - | Same as gasoline. | 67-3-1301 |
| - | - | 67-3-2213 | ||
| Rates shown do not include the additional 1 cent special privilege tax and 0.4 cent environmental assurance fee on all petroleum products, or the local option 1 cent special privilege tax on gasoline that local governments may levy for local transportation funding. See Table S-106 for distribution of the additional 1.4 cents on all petroleum products. |
67-3-1303; 67-3-1304; 67-3-2104 |
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| Department of Revenue..... | Amount required |
Refunds of tax. | ||
| Highway Fund..... | 3 cents (gasoline, LPG) 2 cents (diesel) |
Construction, maintenance and administration of State highways. |
67-3-2001; 67-3-2008; 67-3-2005 |
|
| Remainder | Distributed as follows: | 17 cents gasoline, 15 cents diesel, and 11 cents LPG. | ||
| Wildlife Resources Fund..... | 0.1074 percent (gasoline) |
Administration of Boating Safety Act of 1965. | 67-3-2001(g) | |
| State Sinking Fund Bond Account, State Sinking Fund Board..... |
Amount required | Interest and redemption, all State debt. | Annual inspection fees on volatile substances, annual franchise
tax, and 1/2 annual motor-vehicle registration fees also pledged against State debt. |
67-3-2001 |
| Remainder | Distributed as follows: | Net of 17 cents gasoline, 14 cents diesel, and 11 cents LPG. | ||
| 3 cents (gasoline, diesel, LPG) |
67-3-2001; 67-3-2005; 67-3-2008 |
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| Highway Fund..... | $3,000,000 (gasoline) | For the use and benefit of certain mass transit projects. | 67-3-2001 | |
| Highway Fund..... | Remainder | For accelerating the resurfacing of the State highway system and establishing a 12 year cycle of resurfacing. |
Also receives certain motor-vehicle fees. (See Table MV-106) | |
| 3 cents (gasoline), 1 cent (LPG) |
67-3-2001; 67-3-2008 |
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| General Fund..... | See remarks | Collection and administration. | Prior to and from this distribution, from all motor-fuel revenues,
1 percent of counties' and municipalities' share is subtracted for distribution to the General Fund. |
67-3-2001 |
| Counties..... | 66 2/3 percent | See below. | 67-3-2001; 67-3-2005; 67-3-2008 |
|
| Municipalities..... | 33 1/3 percent | See below. | 67-3-2001; 67-3-2005; 67-3-2008 |
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| Remainder | Distributed as follows: | Net of 11 cents gasoline, 11 cents diesel, and 8 cents LPG. | ||
| General Fund..... | See remarks | Collection and administration. | Prior to and from this distribution, from gasoline and gasohol
revenue, 1 percent of counties' and municipalities' share and 2 percent of Highway Fund share are subtracted for distribution to General Fund. |
|
| General Fund..... | 1.62 percent (diesel, CNG) 1.58 percent (LPG) |
Collection and administration. | 67-3-2005; 67-3-2008 |
|
| Counties..... | 28.6 percent (gasoline) 24.75 percent (diesel,CNG) 28.28 percent (LPG) |
Construction and maintenance of county highways. The State Treasurer may withhold any part of funds to pay amounts owed by a county for State Old Age Assistance Fund, auditing fees, Central State Hospital dues, etc. Mass transit limited to 22.22 percent. Debt service limited to 50 percent. |
Department of Highways may administer fund and make expenditures at option of county. County trustee receives 1 percent for expenses if funds are administered by county. 1/2 of fund is distributed equally among the counties, 1/4 according to area and 1/4 according to population. |
67-3-2001; 67-3-2005; 67-3-2008 |
| Municipalities..... | 14.3 percent (gasoline) 12.38 percent (diesel,CNG) 14.14 percent (LPG) |
Construction, improvement, maintenance, administration and debt service. Mass transit limited to 22.22 percent. |
Distributed among municipalities on basis of population. | 67-3-2001; 67-3-2005; 67-3-2008 |
| Highway Fund..... | 57.1 percent (gasoline) 61.25 percent (diesel,CNG) 56.0 percent (LPG) |
Construction, maintenance and administration of State highways; and the utility relocation program. |
This fund receives the State's share of net 1 cent special petroleum tax revenues, and a portion of certain motor-vehicle revenues. (See Table MV-106) |
67-3-2001; 67-3-2005; 67-3-2008 |
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