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

Back to Table MF-106 State List

PROVISIONS GOVERNING THE DISPOSITION OF STATE MOTOR-FUEL TAX RECEIPTS

BASED ON INFORMATION OBTAINED FROM STATE
AUTHORITIES AND ON THE LAWS OF THE STATE
TABLE MF-106
STATUS AS OF JANUARY 1, 2001

TEXAS

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
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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