U.S. Department of Transportation
Federal Highway Administration
1200 New Jersey Avenue, SE
Washington, DC 20590
202-366-4000
Based on information obtained from state authorities and on the law of the states
Table S-106
Status as of January 1, 2008
| STATE AND SOURCE OF FUND | NAME OF FUND OR AGENCY | AMOUNT OR PROPORTION | OBJECTS OF EXPENDITURE | REMARKS | STATE CODESECTION |
|---|---|---|---|---|---|
| ALABAMA | |||||
| Lubricating Oil Excise Tax (4 cents per gallon) | State Public Road and Bridge Fund | Net revenue | See Table MF-106 for authorized distribution. | 40-17-223 | |
| Lubricating Oil Inspection Fee (15 cents per gallon) | State Public Road and Bridge Fund / Agriculture Fund | Net revenue | See Table MF-106 for authorized distribution. | 8-17-91 | |
| ARIZONA | |||||
| Sales Tax | Highway-User Revenue Fund | Allocation | See Table MF-106 for authorized distribution. | If annual increase in sales tax revenue exceeds 7 percent, a portion of the State general fund share (by formula) is transferred to this fund. | 42-1342 |
| Motor-Vehicle License Tax | Highway-User Revenue Fund | 31.5 percent | See Table MF-106 for authorized distribution. | Motor-Vehicle License Tax equal to $4 per $100 assessed value (minimum fee $10 per year). | 28-1591 |
| ARKANSAS | |||||
| Severance Tax on Natural Resources | County Highway Fund | 12.5 percent of 97 percent | Construction, maintenance and administration of county roads. | Represents 12.125 percent of gross receipts collected by the Commissioner of Revenue and returned to county of origin. Distribution excludes receipts from timber and timber products. | 26-58-124 |
| Additional 3 cents per ton Severance Tax on Stone and Crushed Stone | County Highway Fund | 87.5 percent of 97 percent | Construction, reconstruction, maintenance and repair of county roads and bridges. | Represents distributions of 12.5 percent and 75 percent of 97 percent of gross receipts collected by the Commissioner of Revenue. The 12.5 percent portion is returned to county of origin, and the 75 percent portion is distributed to the County-Aid Highway Fund to be allocated by formula. (See Table MF-106). | 26-58-113 |
| Proceeds from Sale of Pine grown on State Highway right-of-way | State Highway and Transportation Department Fund | 50 percent | See Table MF-106 for authorized distribution. | 19-6-405 | |
| CALIFORNIA | |||||
| 4.75 percent Sales and Use Tax on Motor-Vehicle Fuels | Public Transportation Account State Transportation Fund | Net revenue | State and local transportation planning and transit support. | Rev & Tax 7102 | |
| COLORADO | |||||
| Specific Ownership Tax on Motor Vehicles: | |||||
| Class A - For Hire Vehicles | County and City General Fund | All | Construction, maintenance and administration of the county highway system. | Collected by Department of Revenue and apportioned to counties and cities in proportion to the State highway system mileage of each. | 42-3-107 |
| Specific Ownership Tax on Classified Personal Property | Special Purpose Account, Highway- Users Tax Fund | 50 cents on each item of classified personal property. Remainder retained by the county in which vehicle registered. | Operation of a statewide distributive data processing system for processing motor-vehicle registration and title documents. | Collected by County Clerk and Recorder acting as an agent for the Department of Revenue. | 42-3-107 |
| Gross Proceeds Tax on Gaming | State Highway Fund | Appropriation | Intended for proposed or anticipated transportation needs attributed to limited gaming, and to reimburse CDOT for emergency repairs and road modifications attributed to limited gaming activities. | Appropriations may be made from the initial 50 percent distribution to the State General Fund and from 50 percent of the unexpended balance in the Limited Gaming Fund. | 12-47.1-701(1) |
| FLORIDA | |||||
| Aviation Fuel Tax: | Department of Revenue | Amount required | Refunds | Refunds are not to exceed 0.6 percent of wages to an air carrier's instate employees. | 206.9855 |
| 6.9 cents per gallon Excise Tax on All Aviation Fuel | General Revenue Fund | 7.3 percent | Service charge for general State government expense and review of agency programs and budgets. | 215.20 | |
| State Transportation Trust Fund | See remarks | See Table MF-106 for authorized distribution. | Net revenues are deposited in the State Transportation Fund. Aviation fuel tax revenues are used to support an aviation and airport work program which is administered by the Department of Transportation. The program includes airport access transportation projects that improve direct airport access and are on airport property. | 206.9845; 332.007 | |
| Rental Car Surcharge: ($2.00 per day for first 30 days) | State Transportation Trust Fund | See remarks | See Table MF-106 for authorized distribution. | After the assessment of the 7 percent service charge for general government and administrative costs are paid, 80 percent of revenues are distributed to the State Transportation Fund. Other distributions include: 15.75 percent to the Tourism Promotional Trust Fund, and 4.25 percent to the International Trade and Promotion Trust Fund. | 212.0606; 215.20 |
| GEORGIA | |||||
| 3 percent Sales Tax on Motor Fuel used on Highways | State General Fund | All | See Table MF-106 for authorized distribution. | This is the "Second Motor-Fuel Tax". Motor-Fuel is also subject to 1 percent of the regular 4 percent State sales tax. Proceeds from that 1 percent are used for State general purposes. Nonhighway fuel is subject to the regular State sales tax. | 91A-5015; Constitution 2-1406(b)(1) |
| HAWAII | |||||
| $2.00 Annual Insurance Underwriters Fee | Driver Education Fund | All | Driver education. | University of Hawaii Community College administers driver education program for motorcycle and motor scooter operators. | 431:10G-107 |
| Rental Motor Vehicle Surcharge Tax ($2.00 per day) | State Highway Fund | All | See Table MF-106 for authorized distribution. | 251-5 | |
| Tour Vehicle Surcharge Tax (see remarks) | State Highway Fund | All | See Table MF-106 for authorized distribution. | $65.00 per month for each tour vehicle over 25 seats. $15.00 per month for each tour vehicle with 8 to 25 seats. | 251-5 |
| ILLINOIS | |||||
| – | – | – | As of April 1, 2000, that portion of general sales tax revenue which had been transferred to the Motor Fuel Tax Fund was discontinued | 35 ILCS 120/3 | |
| IOWA | |||||
| Petroleum Diminution Fees | Road-Use Tax Fund | All | Construction, maintenance, and supervision of public roadways. | Total volume of fuel deposited in an underground tank multiplied by a diminution rate of .1%, multiplied by a cost factor determined by the Iowa Comprehensive Underground Storage Tank Board to yield the greater of either an amount calculated to yield $17,000,000 per year, or $10 (affectively 1 cent per gallon). Reviewed at least annually. | 424.3(5) |
| 5 percent Sales Tax on Auto Rentals | Road-Use Tax Fund | All | Construction, maintenance, and supervision of public roadways. | 422C.5 | |
| Charges on the Use of Highway Right-of-Way | Living Roadway Trust Fund | All | Development and implementation of integrated roadside vegetation plans. | Program is administered by State Department of Transportation. Revenue to be expended: 56 percent on State Dept. of Transportation projects, | 314.20, 314.21 |
| 5 percent Use Tax on New and Used Motor Vehicles | County General Funds | $1.00 from each tax payment collected | General purposes. | 423.14(2)a | |
| Department of Inspections and Appeals | Appropriation | Salaries, support, maintenance, and miscellaneous purposes. | $1,543,342 appropriated for FY2008. | 217(14) 2007 Acts of the G.A. | |
| Remainder Distributed as follows: | 423.26 | ||||
| 80% of revenue: | 423.43(1) | ||||
| Comprehensive Underground Storage Tank Fund | 25%, up to $4,250,000 quarterly | To fund corrective action for petroleum releases into the environment. | |||
| State General Fund | Amount required, not to exceed $2,000,000 per yr. | For payment of obligations or leases guaranteed by the Iowa Rail Finance Authority. | To be appropriated to the Iowa Rail Finance Authority | 327I.26 | |
| Road Use Tax Fund | Remainder | ||||
| 423.43(2) | |||||
| 20% of revenue | |||||
| Primary Road Fund | one-half | For use on the commercial and industrial highway network. | |||
| Road Use Tax Fund | one-half | Construction, maintenance, and supervision of public roadways. | |||
| KANSAS | |||||
| 5.3 percent Sales Tax | State Highway Fund | 13/106 of revenue collected | See Table MF-106 for authorized distribution. | Equivalent to a 0.65 percent tax (13/106 of 5.3 percent). Remaining 4.65 percent deposited in State General Fund. | 79-3620; |
| Property Tax Fund | Special City and County Highway Fund | $12 to $14 million per fiscal year | See Table MF-106 for authorized distribution. | Amounts are collected in the General Fund. Two transfers are made per year to the Special City and County Highway Fund. | 79-3425i; 79-6a04; 79-6a10 |
| KENTUCKY | |||||
| Coal Severance Tax and Natural Resources Severance and Processing Taxes | Local Government Economic Assistance Fund | 12 percent of coal severance taxes; 50 percent of severance taxes on minerals other than coal. | 30 percent must be expended on coal haul road system; 70 percent may be expended for mass transit systems, roads and streets, public safety, environmental protection, health, recreation, libraries, social services, industrial and economic development, vocation education, workforce training, or secondary wood industry development. Distributed as follows: | Collected by the Revenue Cabinet. Distribution and grant programs administered by Finance Cabinet. 10 percent of the funds distributed to the counties (see below) from the coal and mineral severance taxes will be allotted to incorporated cities in those counties on the basis of population. | 42-450; 42-4585 |
| Each coal-producing county | 90 percent of Coal Severance Tax proceeds | See above | 2/3 distributed to counties on basis of severance tax collections, 1/3 distributed equally based on per capita income, ton miles of resource roads and population. | 42.470 | |
| Non-coal producing county | 10 percent of Coal Severance Tax proceeds | See above | Distribution on basis of 30 percent geographic area, 40 percent ton-miles and 30 percent per capita income. | 42.470 | |
| Mineral-producing counties | All proceeds except those derived from coal | See above | Distribution based on tax collected on minerals severed in each county. | 42.470 | |
| Coal Severance Tax | State Road Fund | See remarks | Payment of lease rentals to Kentucky Turnpike Authority for resource recovery roads debt service. | Allocation of coal severance taxes to the Road Fund will occur only in the event that Road Fund resources are insufficient to meet lease rental payments. | 143.090 |
| LOUISIANA | |||||
| Mineral Leases on State-Owned Land | Parish Royalty Road Fund | 10 percent of royalties | Construction of roads; operation and maintenance of automobile ferries. | Collected by Department of Natural Resources. Credited to parish where production occurred and subject to expenditure by the State Department of Transportation and Development. | 30:136 |
| MARYLAND | |||||
| 7 percent Corporate Income Tax | Gasoline and Motor-Vehicle Revenue Account | 10.714286 percent of net revenues | See Table MF-106 for authorized distribution. | Department of Transportation's share is pledged to Consolidated Transportation Bonds. | TG 10-105; TG 2-614 |
| General Fund | $30,928,000 | General purposes. | TG 2-615 | ||
| Remainder | Distribution as follows: | TG 2-616 | |||
| MICHIGAN | |||||
| 6 percent Sales Tax on Motor Fuel, Motor Vehicles, and Auto Parts | Comprehensive Transportation Fund | See remarks | See Table MF-106 for authorized distribution. | Receives not less than 6.975 percent (27.9 percent of 25 percent) of revenues. | 205.75 |
| MISSISSIPPI | |||||
| Other Oil Tax, 5.75 cents per gallon on all Other Oil, except oil used in aviation | State Highway Fund and County Road Fund | All | See Table MF-106 for authorized distribution. | Collected by State Tax Commission. | 27-5-101; 27-57-315 |
| Sales Tax (see remarks) | Incorporated cities, towns, and villages | 18.5 percent of net sales tax revenue returned to municipality where generated | Road, bridge, and street construction. | Excludes sales tax revenue generated from mining activities or from contractor services. | 27-65-75 |
| MISSISSIPPI | |||||
| Incorporated cities, towns, and villages | $13,500,000 | Road, bridge, and street construction. | $1,125,000 distributed monthly. Allocated on basis of sales of gasoline and diesel fuel. | 27-65-75 | |
| State Aid Road Fund | $3,000,000 | Construction and reconstruction of state-aid road system, and administrative costs of division. | $250,000 distributed monthly. | 27-65-75 | |
| Motor Vehicle Ad Valorem Tax Reduction Fund | Net revenue from sales tax on sale of personal property and the additional tax on retail sales of private carriers of passengers and light carriers of property. | To pay counties for the reduction in motor vehicle ad valorem tax revenues incurred by local taxing districts as a result of the ad valorem tax credit for private carriers of passengers and light carriers of property. | Also receives sales tax revenues for rental or lease of private carriers. | 27-65-75 | |
| 3.5 percent Sales Tax on Contractors | State Highway Fund | See remarks | Construction, reconstruction of highways, or debt service on highway bonds. | Dedicated to the "Four-Lane Highway Program" from proceeds of tax on contracts for "Construction and Reconstruction of Highways under Four-Lane Highway Program." | 27-65-75 |
| MISSOURI | |||||
| 4 percent Use Tax on Purchase Price of Motor Vehicles (only applies when sales tax is not applicable) | 3 percent use tax | Distribution as follows: | Collected by Department of Revenue. | 144.440 | |
| Department of Revenue | Amount required | Expenses of administration and enforcement of use tax. | 144.445 | ||
| State Highways and Transportation Department Fund | Remainder | Construction, reconstruction and maintenance of State Highway System. | See Table MF-106 for authorized distribution and expenditures. | 144.445 | |
| Additional 1 percent use tax | Distribution as follows: | A Missouri constitutional amendment effective January 1, 1980, provided that an increase in State license fees and taxes on certain motor vehicles in effect January 1, 1980, shall be distributed: 75 percent to the State Road Fund, 15 percent to the cities and 10 percent to the counties. | |||
| State Road Fund | 75 percent | See Table MF-106 for authorized distribution. | Constitution Art. 4 §30(b)(3) | ||
| Incorporated Cities and towns | 15 percent | See Table MF-106 for authorized distribution. | Constitution Art. 4 §30(b)(3) | ||
| County-Aid Road Trust Fund | 10 percent | See Table MF-106 for authorized distribution. | Constitution Art. 4 §30(b)(3) | ||
| 4.225 percent Sales Tax on Motor Vehicles and Trailers | 1/2 of 3 percent sales tax | Distribution as follows: | Collected by the Department of Revenue. | 144.020 | |
| State Road Fund | 73 percent | See Table MF-106 for authorized distribution. | Constitution Art. 4 §30(b)(2) | ||
| State Transportation Fund | 2 percent | For public transit and other transportation purposes. | Expended under direction and supervision of the Highway and Transportation Commission. | Constitution Art. 4 §30(b)(2) | |
| Incorporated Cities and Towns | 15 percent | See Table MF-106 for authorized distribution. | (Same distribution formula as motor fuel.) | Constitution Art. 4 §30(b)(2) | |
| County-Aid Road Trust Fund | 10 percent | See Table MF-106 for authorized distribution. | (Same distribution formula as motor fuel.) | Constitution Art. 4 §30(b)(2) | |
| 1/2 of 3 percent sales tax | Distribution as follows: | ||||
| State Road Bond Fund | 75 percent | State Road Bond Debt Service | As of 7-1-08, 100 percent of the 2 percent will be deposited into the State Road Bond fund and none of the Sales Tax on Motor Vehicles and Trailers will go to the State General Revenue Fund. | Constitution Art. 4 §30(b)(2) | |
| State General Revenue Fund | 25 percent | ||||
| 1/2 of additional 1 percent sales tax | Distribution as follows: | A Missouri constitutional amendment effective January 1, 1980, provided that an increase in State license fees and taxes on certain motor vehicles in effect January 1, 1980, shall be distributed: 75 percent to the State Road Fund, 15 percent to the cities and 10 percent to the counties. | |||
| State Road Fund | 73 percent | See Table MF-106 for authorized distribution. | Constitution Art. 4 §30(b)(3) | ||
| State Transportation Fund | 2 percent | For public transit and other transportation purposes. | Expended under direction and supervision of the Highway and Transportation Commission. | Constitution Art. 4 §30(b)(2) | |
| Incorporated cities and towns | 15 percent | See Table MF-106 for authorized distribution. | Constitution Art. 4 §30(b)(3) | ||
| County-Aid Road Trust Fund | 10 percent | See Table MF-106 for authorized distribution. | Constitution Art. 4 §30(b)(3) | ||
| 1/2 of additional 1 percent sales tax | |||||
| School District Trust Fund | 100 percent | ||||
| MONTANA | |||||
| STATE GENERAL FUND | $3,050,205 | – | This amount will increase by 1.5% each State Fiscal year beginning July 1, 2008 | 15-1-122, MONTANA CODES ANNOTATED - Montana codes annotated. | |
| NEBRASKA | |||||
| State Excise Tax on Motor Vehicles | Highway Trust Fund | All | See Table MF-106 for authorized distribution. | Collected by State Tax Commissioner. | 77-1240.01 |
| NEVADA | |||||
| Sales Tax | Carson City, Churchill Nye & White Pine counties | 0.25% | Public Roads | A377.030 | |
| New Development Tax | Clark County Washoe County (Impact Fee) | $0.50/$500 Based on number of service units in the new development | Construction, Maintenance of Roads. Capacity-only improvements on regional roads. | 278.710; 278B.230 | |
| Room Tax | Clark County | 1.0% | Construction, maintenance of roads. | 244.3351 | |
| Property Tax | Counties with population over 100,000 | 12% of $0.05/$100 AV ad valorem for capital projects as of July 1, 2008. Scheduled increases until 2012. | Construction, Maintenance, and Improvements of roads in that county. | 354.59815 | |
| Rental Car Tax | Applies statewide, currently Clark County and Wahoe County primarily | Remainder of 1/4 of up to 4% recovery surcharge for vehicle licensing and taxes paid by lesser after distribution for earmarked non-highway projects. | Must be used exclusively for the construction, reconstruction, improvement and maintenance of highways in that county. | 482.313; 244A.810 through 244A.870 | |
| Governmental Services Tax | Clark County, Churchill County, White Pine County | 1¢ per dollar of vehicle valuation as defined by statute. | Construction, Maintenance, and Improvements of highways with limited access in that county. | 371.045; 371.047 | |
| Jet Fuel Tax | Clark County | Up to 4 cents per gallon | Must be used by the governmental entity receiving it to pay the cost of transportation projects related to airports, including access on the ground to airports. | 365.203; 365.545 | |
| NEW MEXICO | |||||
| Severance Tax on Natural Resources, Oil and Gas | Severance Tax Bonding Fund | All | Debt service on severance tax bonds authorized by the legislature for a variety of projects, including some highway projects. | Severance tax rates are indexed to CPI. may be adjusted for extended periods of low prices for oil. | 7-1-6.23; '7-27-8 |
| State Road Fund | Appropriation | Specific local road projects. | See appendix to Chapter 7, Article 27 for authorizations from bond proceeds. | ||
| NORTH CAROLINA | |||||
| 3 percent Use Tax on Retail Value of Motor Vehicles | General Fund | $172,543,306.00 | General purposes. | 105-187.9 | |
| State Highway Trust Fund | Remainder | See Table MF-106 for authorized distribution. | 105-187.9 | ||
| NORTH DAKOTA | |||||
| $.04 per gallon special fuel and 2 percent LPG excise tax on fuel used for nonhighway purpose. fuel and 1 percent LPG for heating oil. | Highway Tax Distribution Fund | All | See Table MF-106 for authorized distribution. | Collected by Motor Fuel Tax Section. (Tax applies to consumer sales of agricultural, railroad, industrial, and heating fuel.) | 57-43.2-03; 57-43.2-18 |
| OKLAHOMA | |||||
| Boat and Motor License and Excise Taxes, Motor Vehicle Excise and Rental Taxes, Manufactured Home Taxes | State, County and City Road and Street Funds | 4 percent of the 3.25 percent excise tax of vehicle valuation, 6 percent rental tax | See Table MF-106 for authorized distribution. | Various highway and nonhighway related fees and taxes are distributed for highway and nonhighway purposes as shown on Table MV-106. The other State taxes listed here support highway functions to the extent that highway allocations exceed highway revenues in any given year. | 47-1104; 68-2102, 68-2103 |
| Severance Tax on Natural Resources | County Highway Construction and Maintenance Fund | 10 percent | Construction and maintenance of county roads. | Collected by State Tax Commission. Proceeds distributed to county of origin. | 68-1004 |
| SOUTH DAKOTA | |||||
| Replacement of Big Game Licenses (10%) | Transferred from State Highway Fund | $1,033,269.10 | Construction and maintenance of township highways. | Distributed to county of origin. | 31-2-14.3 |
| 3 percent Excise Tax on New and Used Motor Vehicles | State Highway Fund | All | Construction and maintenance of State highways. | Collected by county treasurers at time of registration. | 32-5B-17 |
| 4.5 percent Gross Receipts Tax on Vehicle Rentals of 28 days or less | State Highway Fund | All | Construction and maintenance of State highways. | Tax is in addition to use tax (Chapter 10-46) and retail sales and service tax (Chapter 10-45). Tax is in lieu of excise tax on new vehicles (§32-5B-17). | 32-5B-20 |
| 3 percent Sales Tax on Purchase Price of Mobile Homes | Motor Vehicle Fund | 15 percent | Defray costs of titling, registration and unusual use of the highway. | 32-5-16.2 | |
| County Highway Fund | 85 percent | Construction and maintenance of county roads. | Retained by county in which collected. | 32-5-16.2 | |
| TENNESSEE | |||||
| Environmental Assurance Fee: 0.4 cents per gallon | Petroleum Underground Storage Tank Fund | 0.4 cents per gallon | To provide for the stability of the petroleum underground storage tank fund. | Any deposits to the fund which would result in the balance exceeding $50,000,000 shall be transferred to the Highway Fund. | 67-3-20007; 68-215-110 |
| Special Privilege Tax of 1 cent per gallon, and Export Tax of 0.0005 cent per gallon | Local Government Fund | $12,017,000 annually | County roads and city streets. | $381,583 to counties and $619,833 to cities per month based on population. $10,000 per month of cities' share allocated to University of Tennessee, Center for Government Training. | 67-3-0006(b) |
| State General Fund | 2 percent | Administration. | 67-3-0006(a) | ||
| Highway Fund | Remainder | Construction and maintenance. | 67-3-0006(a) | ||
| Coal Severance Tax | Counties | Net revenues after administrative costs. | County highways and stream cleaning. | Collected by State Department of Revenue. | 67-7-110 |
| Mineral Severance Tax | County Road Fund | Net revenues after administrative costs | Construction, maintenance and repair of county road system | Collected by State Department of Revenue. | 67-7-201; 67-7-207 |
| TEXAS | |||||
| 6.25 percent Excise (Sales) Tax on Lube Oil used in Motor Vehicles | State Highway Fund | All | See Table MF-106 for authorized distribution. | Collected by State Comptroller on that portion of motor oils and lubricating oils consumed on public highways. | TAX 151.801 |
| Lease Rental of State Highway, Right-of-way and Air Space Rights. | State Highway Fund | All | See Table MF-106 for authorized distribution. | 6673a-1 | |
| UTAH | |||||
| 4.65 percent Sales and Use Tax | Transportation Fund | 1/16 percent of tax | Used for transportation projects. | Began July 1, 2003. | 59-12-103; 72-12-102 |
| Corridor Preservation Fund | Up to .25% Sales & Use Tax | Preserve hwy corridors, acquisition costs, LT SW | This is a local option for the county to do if they feel necessary. | 59-12-1703(2)(b); (ii) (Sales tax) | |
| Up to $10 registration fee | Trans Planning | Only a few counties collect this tax. | 41-1a-1222 (vehicles rag fee) | ||
| Department of Transportation | 50 percent of the cost of each improvement project | Used for critical highway needs. | 72-3-207 | ||
| Transportation Fund (B&C Roads) | 30% | Transferred to UDOT 30% of highway-user taxes and fees minus funds to Public Safety, Tax Commission, Travel Council, and other state agencies and placed in the Class B and Class C roads account. | See Table MF-106 for authorized distribution. | 72-2-107; 72-2-108 | |
| Centennial Highway Fund | 1/64th percent tax rate. 8.3% of state revenues. | For sole use of costs of construction, reconstruction or renovation of State and Federal Highways | Began on January 1, 2000 General Obligations Bond pay off in 2020. | 59-12-103(7)(a); 72-2-118 | |
| State General Fund | 90,000,000 | For sole use of costs of construction and reconstruction of State and Federal Highways | Take Effect 1/1/08 | 59-12-103(10) | |
| General Fund | Critical Highway Needs Fund | 90,000,000 | For sole use of costs of construction and reconstruction of State and Federal Highways | Take Effect 1/1/08 | 59-12-103(10)(b); 72-2-125(4), 72-2-125(6) |
| 2.5 percent Motor Vehicle Rental Tax | Corridor Preservation Revolving Loan Fund | Remainder | Used to fund loan applications made by Utah Department of Transportation at the request of local governments. | Funds are used by the Utah Department of Transportation to acquire real property for right-of-way, pay interest on debts incurred, and for administrative costs up to 1.5 percent. | 59-12-1201; 72-2-117 |
| Tollway Restricted Special Revenue Fund | All | Establish, expand, and operate tollways and related facilities including design, construction, reconstruction, operation, maintenance, enforcement, impacts from tollways, and the acquisition of right-of-way. acquisition of right-of-ways. | Express Toll Lane | 72-2-120; 72-6-118 | |
| VIRGINIA | |||||
| Sales Tax | Transportation Trust Fund | 1/7 of total receipts | See Table MF-106 for authorized distribution | Fund receives 1/2 percent of 3 1/2 percent sales tax. | 58.1-638 |
| General Fund | Transportation Trust Fund | 2/3 of General Fund Balance | § 2.2-1514. | ||
| Bureau of Insurance | Priority Transportation Fund | 1/3 of total insurance premiums collected by the Bureau of Insurance | Priority Projects | § 58.1-2531 | |
| Recordation Tax | Comptroller | 3 cents of total tax | 2 cents to Mass Transit 1 cent to Highway Maintenance and Operation Fund | § 58.1-815.4 | |
| WASHINGTON | |||||
| Public safety and education assessment on traffic fines and penalties. | Public Safety and Education Account | Appropriation | Traffic safety education, highway safety, and winter recreation parking | 43.08.250 | |
| WYOMING | |||||
| 4 percent Sales Tax on Propane, Butane, Liquefied Gas and Compressed Natural Gas | State Highway Fund | 10 percent | Construction, maintenance and administration of State highways. (See Table MF-106) | 39-15-111(e); 39-15-104 | |
| 1 percent severance tax on surface coal and underground coal | State Highway Fund | All | Construction, maintenance and administration of State highways. (See Table MF-106) | This distribution is effective until July 1, 2001 when these tax revenues will be distributed to the Severance Tax Distribution Account. See remarks below. The road construction funds of certain counties receive a share of a 2.25 percent sub distribution. | 39-14-111(d)(iii); 39-14-801(c)(v); 39-14-111(f)(ii) |
| 2 percent severance tax on crude oil, lease condensate and natural gas | State Highway Fund | 1/3 of revenues | Construction, maintenance and administration of State highways. (See Table MF-106) | This distribution is effective until July 1, 2001 when these tax revenues will be distributed to the Severance Tax Distribution Account. See remarks below. | 39-14-211(d)(iii); 39-14-801(c)(v) |
| Severance Tax Distribution Account | State Highway Fund | See remarks | Construction, maintenance and administration of State highways. (See Table MF-106) | Effective July 1, 2001, revenues generated from severance taxes will be deposited in the Severance Tax Distribution Account. The State Highway Fund will then receive 3.53 percent of deposits in the account. On July 1, 2001 and on July 1 of the following even-numbered years, the State Park Road Account will receive from the 3.53 percent distribution an amount necessary to bring the unencumbered balance to $500,000. | 39-14-801(c)(v) |
