142.345. Motor fuel tax fund created--disbursement, transfer. - Missouri Statutes

Motor fuel tax fund created--disbursement, transfer.

142.345. 1. There is created the "Motor Fuel Tax Fund". Allrevenues derived from the motor fuel tax imposed upon highwayusers as an incident to their use of the highways of the state shall bedeposited in the state treasury to the credit of this fund.

2. The moneys deposited to the credit of the motor fuel tax fundshall be disbursed or transferred as follows:

(1) The amount of the tax collected with respect to fuel not used forpropelling motor vehicles on state highways shall be transferred to thestate highways and transportation department fund to be refunded by thestate as provided by law;

(2) The amount of actual costs of collection, apportionment and ofmaking refunds shall be transferred to the state highways andtransportation department fund for reimbursement by appropriation, to theagencies or departments of government incurring these costs, subject to thelimitations of section 226.200, RSMo;

(3) A percentage of the net proceeds shall be transferred to thecounty aid road trust fund as provided in article IV, section 30(a) of thestate constitution;

(4) A percentage of the net proceeds shall be allocated to theseveral cities, towns and villages entitled thereto pursuant to theprovisions of article IV, section 30(a) of the state constitution;

(5) All the remaining net proceeds in excess of the allocations tocounties and cities, towns and villages shall be transferred to the statehighways and transportation department fund.

(L. 1963 p. 192 § 1, A.L. 1972 S.B. 263, A.L. 1992 S.B. 797, A.L. 2000 H.B. 1742)

CROSS REFERENCE:

Federal census results to be used for distribution of revenue, when, RSMo 66.351