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

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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

VIRGINIA

NAME OF FUND
OR AGENCY
AMOUNT OF PROPORTION OBJECTS OF EXPENDITURE REMARKS STATE CODE
SECTION
Gasoline: 17.5 Cents - - - 58.1-2105
Diesel: 16 Cents - - - 58.1-2116
LPG: 16 Cents - - - 58.1-2116
CNG: 16 Cents - - - 58.1-2116
Gasohol: 17.5 Cents - - Same as gasoline. 58.1-2105
      An additional 19.5 cents per gallon tax is imposed on fuel
purchased for vehicles weighing 26,000 pounds or more or having
3 or more axles. A credit of 16 cents for all motor fuel or
diesel, or 10 cents for LPG is granted for fuel purchased in the State.
58-1-2701;
58-1-2706;
      Not included in the rates shown are the fuel sales tax in certain local
transportation districts and an additional 0.2 cent fee which is imposed
on all fuel sold, delivered, or used in Virginia for the Virginia Petroleum
Storage Tank Fund. This fee increases to 0.6 cent when the fund balance
falls below $3,000,000 and resumes at 0.2 cent when the fund balance
reaches $6,000,000.
58.1-1720;
62.1-44.34:13
State Treasury..... All Distributed as follows:   58.1-2146
Department of Motor
Vehicles .....
Amount required Refunds of tax.   58.1-2146
Department of Aviation..... Tax on aviation fuel Promotion of aviation; construction
and maintenance of airports.
  58.1-2146
Transportation Trust Fund..... 2.5 cents gasoline,
1 cent diesel
Distributed as follows: Trust Fund receives proceeds of motor vehicle and sales tax increases
effective after December 31, 1986. (See Tables MV-106 and S-106)
33.1-23.03:1
Commonwealth Port Fund.....    4.2 percent Port capital needs.   33.1-23.03:2
        33.1-23.03:2
Commonwealth Airport
Fund.....
   2.4 percent Airport capital and operating expenditures.    
Commonwealth Mass
Transit Fund.....
   8.4 percent Mass transit capital and operating expenditures.   33.1-23.03:2 
Highway Construction
Trust Fund.....
   85 percent Highway construction, reconstruction
and maintenance.
  33.1-23.03:2
Transportation Trust Fund..... Remainder Distributed as follows:   58.1-2146
Department of Motor
Vehicles.....
   1 percent Collection and administrative expenses.   58.1-2146
Virginia Agricultural
Foundation Fund.....
   0.5 cent on
   agricultural fuel
Agricultural research.   58.1-2146
Commission of Game and
Inland Fisheries, Game
Protection Funds.....
   1.5 cents on
   commercial
   marine fuel
Game protection and activities of direct benefit
to the boating public.
Of tax remaining after refunds made for commercial boats and ships.
From tax paid by commercial fishing, oystering, clamming and crabbing;
DOT receives 1.5 cents for construction, improvement and maintenance
of public docks use by said boats.
58.1-2146
Marine Resources
Commission, Soil and
Water Conservation Board,
and Transportation Board...
   See remarks Improving public docks, Improving commercial and
sport fisheries in State tidal waters, and
environmental improvements.
From noncommercial marine use, a sum established by
the General Assembly
58.1-2146
Highway Maintenance
and Operating Fund.....
   Remainder Distributed as follows: Also receives motor-vehicle revenue. (See Table MV-106)  
Counties not in State
Secondary System.....
      Appropriation For construction and maintenance of county highways. All but two counties (Arlington and Henrico) have elected to place
their roads under State control.
 
Cities.....       Appropriation Maintenance of streets, roads and bridges
in cities and towns.
Paid annually to cities and towns (of more than 3,500 population) for
maintenance and improvement, including construction and reconstruction
on approved extensions of primary highways and other streets that meet
minimum requirements as to type and width.
 
Department of Rail and
Public Transportation.....
      Appropriation Mass transit aid to regional transportation commissions
or local governments.
   
Department of
Transportation.....
      Appropriation Highway maintenance, operations, planning, research,
and administration. Truck weight enforcement.
   
Transportation Trust Fund.....       Remainder Distributed as follows: Trust Fund receives remainder of revenues not required for non-capital
expenditures. These funds are not subject to the distribution shown above
for revenues from the tax increases effective after December 31, 1986.
 
Department of Rail and
Public Transportation.....
         Appropriation See above.    
Department of
Transportation.....
         Remainder Highway construction, reconstruction and maintenance.    

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