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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: 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; |
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| 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 |
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| 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. |
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| Department of Rail and Public Transportation..... |
Appropriation | Mass transit aid to regional transportation commissions or local governments. |
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| Department of Transportation..... |
Appropriation | Highway maintenance, operations, planning, research, and administration. Truck weight enforcement. |
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| 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. |
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| Department of Rail and Public Transportation..... |
Appropriation | See above. | ||
| Department of Transportation..... |
Remainder | Highway construction, reconstruction and maintenance. |
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