HIGHWAY TAXES AND FEES: HOW THEY ARE COLLECTED AND DISTRIBUTED, 1981

This publication includes tabular information regarding State laws that provide for the taxation of motor fuel, fee schedules for registering motor vehicles and the distribution of these taxes and fees. Also included are tables that show the use of other State taxes for highways and the involvement of Federal agencies and Federal funds in highway activities. These tables have appeared at various times in the annual publication, "Highway Statistics," but in the future, will be presented as a separate publication on a periodic basis. The information presented is based on data obtained from State authorities and the laws of the various States. Data on motor fuel, including the State gallonage tax rates on gasoline, diesel, L.P.G. and gasohol and sales taxes on motor fuel are summarized in Table MF-121. Tables MF-101 through MF-105 provide data on State laws for administering gasoline and special-fuel taxes, Tables MF-107 through MF-109 give the State licenses and fees imposed on wholesalers, retailers and users of motor fuel and Table MF-110 gives the fee schedule for the inspection of liquid fuels. Table MF-106 details the legal provisions governing the disposition of State motor-fuel tax receipts. Data on motor vehicles, summarized in Table MV-103, includes the fee schedule for registering automobiles, single-unit trucks, tractor-trucks, and semitrailers and the typical fee for each class of vehicle, including 3-axle and 5-axle combinations. Table MV-106 gives the provisions governing the disposition of State motor-vehicle and motor-carrier receipts. Two additional tables are included to show other sources of income for highways. Table S-106 shows the allocation of State taxes, other than highway-user taxes, for highways. Table F-106 lists the provisions governing the allocation of Federal funds for highway purposes. Much of the data on this table is obtained from the Federal budget. It should be noted that there are different effective dates for the material contained in the various tables. Data included in the MF-100 series, except for Table MF-106, is effective as of January 1, 1980. Information in the 106 series and MV-103 is effective as of January 1, 1981. (Author)

Media Info

  • Features: Tables;
  • Pagination: 90 p.

Subject/Index Terms

Filing Info

  • Accession Number: 00334680
  • Record Type: Publication
  • Files: TRIS, USDOT
  • Created Date: Sep 16 2001 12:00AM