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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 | - | - | - | TAX 2-153.102 |
| Diesel: 20 Cents | - | - | - | TAX 2-153.202 |
| LPG: 15 Cents | - | - | - | TAX 2-153.301 |
| Gasohol: 20 Cents | - | - | - | TAX 2-153.102 |
| Highway Motor-Fuel Tax Fund, Comptroller of Public Accounts, General Fund..... |
100 percent (gasoline, diesel and LPG) |
Gross Receipts, after distributors' allowances | Gross receipts of tax are initially placed in this fund and allocations are made from this fund. |
TAX 2-153.503 TAX 2-153.504 TAX 2-153.505 |
| Tax Administration Fund..... | 1 percent (gasoline, diesel and LPG) |
Collection and administration of tax. | Unexpended balance at the end of each fiscal year reverts for apportionment with bulk of tax. |
TAX 2-153.501 |
| Amount required | Refunds | |||
| Unrefunded tax on fuel used in boats |
Distributed as follows: | TAX 2-153.502 | ||
| Available School Fund..... | 25 percent | Aid to public schools | TAX 2-153.502 | |
| General Fund..... | 75 percent | Recreational purposes and enforcement of the Water Safety Act |
May be appropriated only to the Parks and Wildlife Department. | TAX 2-153.502 |
| General Fund..... | Other unclaimed refundable tax on fuel used off-highway |
State general purposes | TAX 2-153.5025 | |
| Remainder | Distributed as follows: | |||
| Available School Fund..... | 25 percent (gasoline) 25 percent (diesel) 25 percent (LPG) |
Aid to public schools. | ||
| TAX 2-153.503; TAX 2-153.504; TAX 2-153.505 |
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| State Highway Fund..... | 50 percent (gasoline) 75 percent (diesel) 75 percent (LPG) |
Construction, maintenance and administration of State highways; State highway patrol. |
This is a common fund receiving motor-fuel, motor-vehicle, motor-carrier and other revenues. (See Tables MV-106 and S-106.) Expenditures are made from combined revenues. |
TAX 2-153.503; TAX 2-153.504; TAX 2-153.505 |
| 25 percent (gasoline) | Distributed as follows: | |||
County and Road District Highway Fund, Board of County and District Road Indebtedness..... |
$7,300,000 | Subject to expenditure by counties for right-of-way, construction and maintenance of lateral roads, farm-to-market roads and State highways, and related incidental costs and debt service on bonds sold to finance these activities. |
Distribution among the counties is as follows: 1/5 on basis of area of each county to total of all counties; 2/5 on basis of rural population according to last preceding Federal Census; 2/5 on basis of lateral road mileage, determined by the ratio of the mileage of the lateral roads in the county to the total mileage of lateral roads in the State as of January 1 of the year of allocation as determined by the State-Federal Highway Planning Survey and SDHPT (Texas Transportation Code 256.002) |
TAX 2-153.503 |
| State Highway Fund..... | Remainder | Construction, reconstruction, improvement and maintenance of farm-to-market roads. |
TAX 2-153.503 | |
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