Source: https://www.fhwa.dot.gov/policyinformation/motorfuel/hwytaxes/2008/s106.cfm
Timestamp: 2017-07-24 22:45:31
Document Index: 345738000

Matched Legal Cases: ['Art. 4', '§30', 'Art. 4', '§30', 'Art. 4', '§30', 'Art. 4', '§30', 'Art. 4', '§30', 'Art. 4', '§30', 'Art. 4', '§30', 'Art. 4', '§30', 'Art. 4', '§30', '§32', '§ 2', '§ 58', '§ 58']

Table S-106 – Highway Taxes and Fees 2008 – Motor Fuel Data and the Highway Trust Fund – OHPI – FHWA
Provisions Governing the Allocation for Highway Purposes of Certain State Taxes, Fees, and Appropritions
Table S-106
Status as of January 1, 2008 STATE AND SOURCE OF FUND
STATE CODESECTION
Lubricating Oil Excise Tax (4 cents per gallon)State Public Road and Bridge Fund Net revenueSee Table MF-106 for authorized distribution. 40-17-223
Lubricating Oil Inspection Fee (15 cents per gallon)State Public Road and Bridge Fund / Agriculture FundNet revenueSee Table MF-106 for authorized distribution. 8-17-91
Sales TaxHighway-User Revenue FundAllocation 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 TaxHighway-User Revenue Fund31.5 percentSee Table MF-106 for authorized distribution.Motor-Vehicle License Tax equal to $4 per $100 assessed value (minimum fee $10 per year).28-1591
Severance Tax on Natural ResourcesCounty Highway Fund 12.5 percent of 97 percentConstruction, 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 StoneCounty Highway Fund87.5 percent of 97 percentConstruction, 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-wayState Highway and Transportation Department Fund50 percentSee Table MF-106 for authorized distribution. 19-6-405
4.75 percent Sales and Use Tax on Motor-Vehicle FuelsPublic Transportation Account State Transportation FundNet revenueState and local transportation planning and transit support. Rev & Tax 7102
Specific Ownership Tax on Motor Vehicles: Class A - For Hire VehiclesCounty and City General FundAll 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 PropertySpecial Purpose Account, Highway- Users Tax Fund50 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 GamingState Highway FundAppropriationIntended 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)
Aviation Fuel Tax: Department of RevenueAmount requiredRefundsRefunds 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 FuelGeneral Revenue Fund7.3 percentService charge for general State government expense and review of agency programs and budgets. 215.20
State Transportation Trust FundSee remarksSee 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 FundSee remarksSee 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
3 percent Sales Tax on Motor Fuel used on HighwaysState General FundAll 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)
$2.00 Annual Insurance Underwriters FeeDriver Education FundAll 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 FundAllSee Table MF-106 for authorized distribution. 251-5
Tour Vehicle Surcharge Tax (see remarks)State Highway FundAllSee 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
–––As of April 1, 2000, that portion of general sales tax revenue which had been transferred to the Motor Fuel Tax Fund was discontinued35 ILCS 120/3
Petroleum Diminution FeesRoad-Use Tax FundAllConstruction, 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 RentalsRoad-Use Tax FundAllConstruction, maintenance, and supervision of public roadways. 422C.5
Charges on the Use of Highway Right-of-WayLiving Roadway Trust FundAll 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 VehiclesCounty General Funds$1.00 from each tax payment collectedGeneral purposes. 423.14(2)a
Department of Inspections and AppealsAppropriationSalaries, 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 Fund25%, up to $4,250,000 quarterlyTo fund corrective action for petroleum releases into the environment. State General FundAmount 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 Authority327I.26
Road Use Tax FundRemainder 423.43(2)
20% of revenue Primary Road Fundone-halfFor use on the commercial and industrial highway network. Road Use Tax Fundone-halfConstruction, maintenance, and supervision of public roadways. KANSAS
5.3 percent Sales TaxState Highway Fund13/106 of revenue collectedSee 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 FundSpecial City and County Highway Fund$12 to $14 million per fiscal yearSee 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
Coal Severance Tax and Natural Resources Severance and Processing TaxesLocal 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 county90 percent of Coal Severance Tax proceedsSee above2/3 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 county10 percent of Coal Severance Tax proceeds See aboveDistribution 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 coalSee aboveDistribution based on tax collected on minerals severed in each county.42.470
Coal Severance TaxState Road FundSee remarksPayment 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
Mineral Leases on State-Owned LandParish Royalty Road Fund10 percent of royaltiesConstruction 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
7 percent Corporate Income TaxGasoline and Motor-Vehicle Revenue Account10.714286 percent of net revenuesSee 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$30,928,000General purposes. TG 2-615
RemainderDistribution as follows: TG 2-616
6 percent Sales Tax on Motor Fuel, Motor Vehicles, and Auto PartsComprehensive Transportation Fund See remarksSee Table MF-106 for authorized distribution.Receives not less than 6.975 percent (27.9 percent of 25 percent) of revenues.205.75
Other Oil Tax, 5.75 cents per gallon on all Other Oil, except oil used in aviationState Highway Fund and County Road FundAll 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 villages18.5 percent of net sales tax revenue returned to municipality where generatedRoad, bridge, and street construction.Excludes sales tax revenue generated from mining activities or from contractor services.27-65-75
Incorporated cities, towns, and villages$13,500,000Road, 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$3,000,000Construction 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 FundNet 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 ContractorsState Highway FundSee remarksConstruction, 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
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 RemainderConstruction, reconstruction and maintenance of State Highway System.See Table MF-106 for authorized distribution and expenditures.144.445
Additional 1 percent use taxDistribution 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 taxDistribution as follows:Collected by the Department of Revenue.144.020
State Road Fund 73 percentSee Table MF-106 for authorized distribution. Constitution Art. 4 §30(b)(2)
State Transportation Fund 2 percentFor 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 taxDistribution as follows: State Road Bond Fund75 percentState Road Bond Debt ServiceAs 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 Fund25 percent 1/2 of additional 1 percent sales taxDistribution 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)
1/2 of additional 1 percent sales tax School District Trust Fund100 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.
State Excise Tax on Motor VehiclesHighway Trust FundAll See Table MF-106 for authorized distribution.Collected by State Tax Commissioner.77-1240.01
Sales TaxCarson City, Churchill Nye & White Pine counties0.25%Public Roads A377.030
New Development TaxClark County Washoe County (Impact Fee)$0.50/$500 Based on number of service units in the new developmentConstruction, Maintenance of Roads. Capacity-only improvements on regional roads. 278.710; 278B.230
Room TaxClark County1.0%Construction, maintenance of roads. 244.3351
Property TaxCounties with population over 100,00012% 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 TaxApplies statewide, currently Clark County and Wahoe County primarilyRemainder 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 TaxClark County, Churchill County, White Pine County1¢ 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 TaxClark CountyUp to 4 cents per gallonMust 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
Severance Tax on Natural Resources, Oil and GasSeverance Tax Bonding FundAllDebt 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 AppropriationSpecific 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 VehiclesGeneral Fund$172,543,306.00General purposes. 105-187.9
State Highway Trust FundRemainderSee Table MF-106 for authorized distribution. 105-187.9
$.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 FundAll 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
Boat and Motor License and Excise Taxes, Motor Vehicle Excise and Rental Taxes, Manufactured Home TaxesState, County and City Road and Street Funds4 percent of the 3.25 percent excise tax of vehicle valuation, 6 percent rental taxSee 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 ResourcesCounty Highway Construction and Maintenance Fund10 percent Construction and maintenance of county roads.Collected by State Tax Commission. Proceeds distributed to county of origin.68-1004
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 VehiclesState Highway FundAll 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 lessState Highway FundAll 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 HomesMotor Vehicle Fund15 percent Defray costs of titling, registration and unusual use of the highway. 32-5-16.2
County Highway Fund85 percent Construction and maintenance of county roads.Retained by county in which collected.32-5-16.2
Environmental Assurance Fee: 0.4 cents per gallonPetroleum Underground Storage Tank Fund0.4 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 gallonLocal Government Fund$12,017,000 annuallyCounty 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 Fund2 percentAdministration. 67-3-0006(a)
Highway Fund RemainderConstruction and maintenance. 67-3-0006(a)
Coal Severance TaxCountiesNet revenues after administrative costs.County highways and stream cleaning.Collected by State Department of Revenue.67-7-110
Mineral Severance TaxCounty Road FundNet revenues after administrative costsConstruction, maintenance and repair of county road systemCollected by State Department of Revenue.67-7-201; 67-7-207
6.25 percent Excise (Sales) Tax on Lube Oil used in Motor VehiclesState Highway FundAll 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 FundAll See Table MF-106 for authorized distribution. 6673a-1
4.65 percent Sales and Use TaxTransportation Fund1/16 percent of tax Used for transportation projects.Began July 1, 2003.59-12-103; 72-12-102
Corridor Preservation FundUp to .25% Sales & Use TaxPreserve hwy corridors, acquisition costs, LT SWThis 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 PlanningOnly a few counties collect this tax.41-1a-1222 (vehicles rag fee)
Department of Transportation 50 percent of the cost of each improvement projectUsed 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 Fund1/64th percent tax rate. 8.3% of state revenues.For sole use of costs of construction, reconstruction or renovation of State and Federal HighwaysBegan on January 1, 2000 General Obligations Bond pay off in 2020.59-12-103(7)(a); 72-2-118
State General Fund 90,000,000For sole use of costs of construction and reconstruction of State and Federal HighwaysTake Effect 1/1/0859-12-103(10)
General FundCritical Highway Needs Fund90,000,000For sole use of costs of construction and reconstruction of State and Federal Highways Take Effect 1/1/0859-12-103(10)(b); 72-2-125(4), 72-2-125(6)
2.5 percent Motor Vehicle Rental TaxCorridor Preservation Revolving Loan FundRemainderUsed 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 FundAllEstablish, 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 Lane72-2-120; 72-6-118
Sales TaxTransportation Trust Fund1/7 of total receiptsSee Table MF-106 for authorized distributionFund receives 1/2 percent of 3 1/2 percent sales tax.58.1-638
General FundTransportation Trust Fund2/3 of General Fund Balance § 2.2-1514.
Bureau of InsurancePriority Transportation Fund1/3 of total insurance premiums collected by the Bureau of InsurancePriority Projects § 58.1-2531
Recordation TaxComptroller3 cents of total tax2 cents to Mass Transit 1 cent to Highway Maintenance and Operation Fund § 58.1-815.4
Public safety and education assessment on traffic fines and penalties.Public Safety and Education Account AppropriationTraffic safety education, highway safety, and winter recreation parking 43.08.250
4 percent Sales Tax on Propane, Butane, Liquefied Gas and Compressed Natural GasState Highway Fund10 percentConstruction, 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 coalState Highway FundAllConstruction, 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 gasState Highway Fund1/3 of revenuesConstruction, 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 AccountState Highway FundSee remarksConstruction, 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)