Highway Taxes and Fees: How They Are Collected and Distributed, 1995
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Highway Taxes and Fees: How They Are Collected and Distributed, 1995

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  • Alternative Title:
    Highway Taxes & Fees: How They Are Collected and Distributed, 1995
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  • Abstract:
    This publication presents tabular information on State and Federal laws that provide for the taxation of motor fuel, motor vehicles, motor carriers, and licensed drivers, and the distribution of these taxes and fees. Also included are the tables that show the use of other State taxes for highways and the involvement of Federal agencies and Federal funds in highway activities. 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 state tax rate sof gasoline, diesel, liquefied petroleum gas, and gasohol, and sales taxes on motor fuels are summarized in Table MF-121T. Tables MF-1-1 through MF-105 provide data on State laws for administering gasoline and special-fuel taxes. Tables MF-107 through MF-109 summarize the State licenses and fees imposed on wholesalers, retailers, and users of motor fuel. 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. In States and deposit revenues in a common fund, the distribution and use of these tevenues are reported in Table MF-106.
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