Source: http://www.fhwa.dot.gov/ohim/hwytaxes/2001/arkansas.htm
Timestamp: 2014-04-18 18:57:13
Document Index: 482145018

Matched Legal Cases: ['§26', '§26', '§26', '§26', '§26', '§26', '§26', '§26', '§26', '§26', '§26']

Rates shown are composed of the following parts:
Gasoline: 20.5 Cents
8.5¢ in§26-55-205(a); 1¢ in§26-55-205(b); 4¢ in§26-55-1002; 5¢ in§26-55-1201; 2¢ in§26-55-1006
Diesel: 22.5 Cents
9.5¢ in§26-56-201(a)(1), 1¢ in(a)(2), 4¢ in(d); 2¢ in26-56-502; 2¢ in§26-56-601; 4¢ in§26-56-201(e)
LPG: 16.5 Cents
7.5¢ in§26-56-301; 4¢ in§26-56-502; 5¢ in§26-56-601
Gasohol: 20.5 Cents
Petroleum Storage Tank Fund.....
0.1 cent (gasoline/diesel)
Clean-up of tank spills.
This is the Petroleum Environmental Assurance Fee. This fee continues until the balance in the Petroleum Storage Tank Trust Fund reaches $15,000,000. The fee is then adjusted quarterly, whenever the Trust Fund falls below $12,000,000 or exceeds $15,000,000. 8-7-906
State Apportionment Fund.....
20.5 cents gas; 22.5 cents diesel; 16.5 cents LPG
Distributed as follows: This is a common fund receiving motor-fuel and motor-vehicle revenues and distribution is made from combined revenues. (See Table MV-106)
27-70-203
Constitutional and Fiscal Agencies Fund .....
Cost of general State government, including the cost of collection and administration Constitutional and Fiscal of motor-fuel taxes.
Three percent of gross collection is deducted each month prior to distribution.
27-70-206
Interstate Motor- Fuel Tax Refund Fund.....
Paying refunds for overpayment of motor-fuel taxes and special motor- fuel taxes by interstate users.
The estimated amount of refund is determined quarterly by the Director of the Department of Finance and Administration.
26-56-215
Gasoline Tax Refund Fund.....
Gasoline tax refunds for agricultural use.
Certified by Commissioner of Revenues. Not to exceed
$2,500,000 during any fiscal year.
Additional 1 cent tax on gasoline, gasohol and diesel.
27-70-103
State-Aid Road Fund (Counties)..... $13,000,000 Construction, reconstruction, and improvement of roads on the State-aid road system (County).
Distributed among the 75 counties as follows: 25 percent on area, 25 percent on rural population, and 50 percent equally. Must be matched by 10 percent of county funds.
27-72-305
State Highway Special Construction Account.....
Construction of roads and highways on the State highway system.
County-Aid Fund..... 15 percent
Construction, maintenance and administration of county roads. Distributed monthly among the 75 counties as follows: 31 percent on area, 17.5 percent on motor-vehicle licenses fees, 17.5 percent on total population, 13.5 percent on rural population and 20.5 percent equally. No county may use more than 20 percent of revenues for public transportation. 27-70-206
Municipal-Aid Fund..... 15 percent
Construction, maintenance and administration of municipal streets. Distributed monthly among municipalities on population basis
as per latest Federal census. Cities with population greater than 50,000 may use no more than 10 percent of revenues for public transportation. Cities with population less than or equal to 50,000 may use no more than 20 percent of revenues for public transportation. 27-70-206
State Highway and Transportation Department Fund.....
70 percent Construction, maintenance and administration of State highways. 27-70-206