United States Department of Transportation - Federal Highway Administration FHWA HomeFeedback
OHPI Logo Office of Highway Policy Information
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

WYOMING

NAME OF FUND
OR AGENCY
AMOUNT OF PROPORTION OBJECTS OF EXPENDITURE REMARKS STATE CODE
SECTION
Gasoline: 14 Cents - - §39-17-104(a) = 11¢ thru 6/30/02 thereafter 13¢; §39-17-104(d) = 2¢ thru 6/30/02; §39-17-104(c) = 1¢ See Remarks
Diesel: 14 Cents - - §39-17-204(a) = 11¢ thru 6/30/02 thereafter 13¢; §39-17-204(c) = 2¢ thru 6/30/02; §39-17-104(b) = 1¢ See Remarks
LPG: None - - See Table S-106.
Gasohol: 14 Cents - - §39-17-104(a) = 11¢ thru 6/30/02 thereafter 13¢; §39-17-104(d) = 2¢ thru 6/30/02; §39-17-104(c) = 1¢ See Remarks
Department of Transportation All Distributed as follows: §39-17-111 = Gasoline/Gasohol Distribution; §39-17-211= Diesel Fuel Distribution See Remarks
Corrective Action
Account and Environmental
Policy Financial
Responsibility Account.....
Like Amount of 1¢
to DEQ from DOT's
from Ear-Marked Rev
for Corrective Action
Leaking Underground Storage Financial Responsibility and
Corrective Action accounts.
A like amount of 1¢ motor fuel collections is diverted from WYDOT's Ear-Marked
State oil and gas Severance Taxes to Wyoming's Department of Environmental Quality
for "Corrective Action and Financial Responsibility" concerning Leaking Underground
Motor Fuel storage facilities. One cent additional tax ceases when the balance of the
"Corrective Action Account" and the Environmental Pollution Financial Responsibility
Account" each exceeds $10,000,000. The Tax resumes after the balance in either
account drops below $4,000,000.
§35-17-104(c)
§35-17-204(b)
§35-11-1424
§35-11-1427
11 cents (diesel) Distributed as follows:
State Highway Fund.....    Amount required Collection and administrative expenses. Deduction not to exceed 2 percent.  
     Remainder
County Road Funds.....       20 percent Improvement and maintenance of county roads. Distributed as follows: 1/3 according to area, 1/3 according to rural population,
and 1/3 according to the most recent assessed valuation.
 
Municipal Street Fund.....       5 percent Improvement and maintenance of municipal streets. Distribution based on the ratio of a municipality's population to the total population
of all municipalities within the state.
 
State Highway Fund.....       75 percent Maintenance and construction of State highways.    
11 cents (gasoline) Distributed as follows: Includes distribution of gasohol revenues. Also includes distribution of sales and use
taxes on LPG and CNG to State Highway Fund. (See Table S-106).
 
Cities, Towns, Counties.....    Net receipts from
   aviation use
Maintenance of airports. After deduction for collection and administrative expenses, remainder is distributed to the city, town or
county where the airport is located.
 
Department of Commerce.....    See remarks To improve snowmobile trails. Deduct an amount collected on fuel used in snowmobiles, computed by multiplying the number of
snowmobiles for which registration and user fees have been paid during the current fiscal
under W.S. 31-2-404(a)(i) and 31-2-409(a)(ii) times $16.25 plus the number
of snowmobiles for which registration fees have been paid during the current
fiscal year under W.S. 31-2-404(a)(ii) times $32.50. The amount computed shall be
credited to an account within the earmarked revenue fund to be expended by
the Department of State Parks and Cultural Resources to improve snowmobile trails.
 
Department of Commerce.....    See remarks Improvement of publicly owned boating facilities Until June 30, 2003, deduct an amount collected on fuel used in motorboats, computed
by multiplying the number of motorboats numbered during the current fiscal year
under W.S. 41-13-102 and five thousand (5,000) nonresident motorboats times $16.25.
The amount computed shall be credited to an account within the earmarked revenue
fund to be expended by the Department of State Parks and Cultural Resources to
improve facilities for use by motorboats and motorboat users at State parks and State
recreation areas and to provide grants to governmental entities for improvement of
publicly owned boating facilities at public parks and recreational facilities.
 
     Remainder Distributed as follows:
County Roads.....       13.5 percent Improvement and maintenance of county roads. Distributed as follows: 1/3 according to area, 1/3 according to rural population, and
1/3 according to the most recent assessed valuation.
 
County Road Fund.....       14 percent Distributed as follows: The department shall allocate to each county a share based 50 percent upon the ratio which the
rural population of each county including the population within the cities and towns with less
than one thousand four hundred (1,400) bears to the total rural population of the State according
to the last federal census and 50 percent on the ratio which the area of the county bears to
the total area of the State. Any interest earned on invested funds allocated to counties shall
be retained by each county and shall be used for project costs as provided by W.S. 24-2-110(a);
 
State Highway Fund..... See Remarks Counties' contribution to the Technology Transfer Center. Except that an amount equal to the contribution required of the counties for the
cost of the university's technology transfer program under W.S. 21-17-115(a)(ii) or
 
Incorporated Cities and Towns..... 15 percent Construction and maintenance of streets and alleys. Allocated 75 percent based on the location of gasoline sales, and 25 percent on population.  
State Highway Fund..... See remarks Cities' and towns' contribution to the Technology Transfer
Center.
To the highway fund, an amount equal to the contribution required of the cities and
town for the cost of the university's technology transfer program under W.S. 21-17-115(a)(iii)
or$31,250.00, whichever is less.
 
State Highway Fund..... 57.5 percent Construction/Maintenance/Enforcement Wyoming Constitutional Provision Article 15 Section 016 shows the disposition of fees, excises
and license taxes on vehicles and gasoline.
No moneys derived from fees, excises, or license taxes levied by the State and exclusive
of registration fees and licenses or excise taxes imposed by a county or municipality,
relating to registration, operation or use of vehicles on public highways, streets or alleys,
or to fuels used for propelling such vehicles, shall be expended for other than cost of
administering such laws, statutory refunds and adjustments allowed therein, payment of
highway obligations, costs for construction, reconstruction, maintenance and repair of
public highways, county roads, bridges, and streets, alleys and bridges in cities and
towns, and expense of enforcing state traffic laws.
 

Back to Table MF-106 State List

OHPI Home | Highway Taxes and Fees 2001


FHWA Home | Feedback
FHWA
United States Department of Transportation - Federal Highway Administration