2010 Pennsylvania Code
Title 75 - VEHICLES
Chapter 95 - Taxes for Highway Maintenance and Construction
9511 - Allocation of proceeds.

     § 9511.  Allocation of proceeds.
        (a)  Deposit in Motor License Fund.--Unless otherwise
     provided in this title, all taxes, interest and penalties
     imposed by this chapter shall be deposited in the Motor License
     Fund.
        (b)  State Highway Transfer Restoration Restricted Account.--
     The amount of the proceeds deposited in the Motor License Fund
     pursuant to this chapter which, in fiscal year 1983-1984, is
     attributable to two mills of the tax imposed under section
     9502(a) (relating to imposition of tax) and which, in fiscal
     year 1984-1985 and thereafter, is attributable to three mills of
     the tax, shall be deposited in the State Highway Transfer
     Restoration Restricted Account within the Motor License Fund,
     which account is hereby created. The funds deposited in the
     State Highway Transfer Restoration Restricted Account are hereby
     annually appropriated out of the account upon authorization by
     the Governor for expenditure as provided in subsection (g).
        (c)  Basic allocation to municipalities.--An amount equal to
     20% of the proceeds deposited in the Motor License Fund pursuant
     to the "oil company franchise tax for highway maintenance and
     construction" which is attributable to 35 mills of the tax
     imposed under section 9502(a) is hereby appropriated out of the
     Motor License Fund to municipalities of this Commonwealth on the
     basis of and subject to the provisions of the act of June 1,
     1956 (1955 P.L.1944, No.655), referred to as the Liquid Fuels
     Tax Municipal Allocation Law.
        (d)  Additional allocation to municipalities.--In addition,
     an amount is hereby appropriated out of the Motor License Fund
     to municipalities of this Commonwealth on the basis of and
     subject to the provisions of the act of June 1, 1956 (1955
     P.L.1944, No.655), referred to as the Liquid Fuels Tax Municipal
     Allocation Law, equal to the amount that would be necessary to
     increase the portion of the liquid fuels and fuel use taxes
     distributed by such act to 20% of that which is deposited in the
     Motor License Fund from all liquid fuels and fuel use taxes.
        (e)  Allocation to cities of the first class.--In addition,
     an amount is hereby appropriated annually out of the Motor
     License Fund to cities of the first class equal to the
     difference between the increased amounts allocated to cities of
     the first class resulting from subsections (c) and (d) and 2% of
     oil company wholesale revenues from sales of gasoline delivered
     to retail outlets in cities of the first class, as determined by
     the Pennsylvania Secretary of Revenue in developing the official
     revenue estimate for the "oil company franchise tax for highway
     maintenance and construction." Such funds shall be used
     exclusively for maintenance, construction or reconstruction of
     highways and bridges within cities of the first class.
        (f)  Basic allocation to highway maintenance.--An amount
     equal to the proceeds of 23 mills of the "oil company franchise
     tax for highway maintenance and construction" for the fiscal
     year 1983-1984 shall be dedicated to the maintenance of any
     State highways and shall be in addition to any funds currently
     dedicated to the maintenance of any State highways. For fiscal
     year 1984-1985 and thereafter, an amount equal to the proceeds
     of 22 mills of the "oil company franchise tax for highway
     maintenance and construction" shall be dedicated to the
     maintenance of any State highway and shall be in addition to any
     funds currently dedicated to the maintenance of any State
     highways.
        (g)  Use of funds.--The funds appropriated in subsection (b)
     shall be used to pay for the costs of restoration of such
     highways as provided in Chapter 92 (relating to transfer of
     State highways) and annual payments to the municipalities for
     highway maintenance in accordance with the following:
            (1)  Annual maintenance payments shall be at the rate of
        $4,000 per mile for each highway or portion of highway
        transferred under Chapter 92, section 222 of the act of June
        1, 1945 (P.L.1242, No.428), known as the State Highway Law,
        or any statute enacted in 1981.
            (2)  Annual maintenance payments shall be paid at the
        same time as funds appropriated under the act of June 1, 1956
        (1955 P.L.1944, No.655), referred to as the Liquid Fuels Tax
        Municipal Allocation Law, except that no maintenance payment
        shall be paid for a highway until after the year following
        its transfer to the municipality.
            (3)  Annual maintenance payments under this subsection
        shall be in lieu of annual payments under the Liquid Fuels
        Tax Municipal Allocation Law.
            (4)  Annual maintenance payments under this subsection
        shall be deposited into the municipality's liquid fuels tax
        account and may be used on any streets and highways in the
        municipality in the same manner and subject to the same
        restrictions as liquid fuels tax funds paid under the Liquid
        Fuels Tax Municipal Allocation Law or, in the case of a
        county, under section 10 of the act of May 21, 1931 (P.L.149,
        No.105), known as The Liquid Fuels Tax Act.
        (h)  Allocation to Pennsylvania Turnpike Commission.--An
     amount equal to 14% of the proceeds deposited in the Motor
     License Fund pursuant to the "oil company franchise tax for
     highway maintenance and construction" imposed under section
     9502(a)(2), which amount is to be distributed under section
     9502(a)(2)(vi) for toll roads designated under the act of
     September 30, 1985 (P.L.240, No.61), known as the Turnpike
     Organization, Extension and Toll Road Conversion Act, is hereby
     appropriated monthly to the Pennsylvania Turnpike Commission.
     The Commonwealth does hereby pledge to and agree with any
     person, firm or corporation acquiring any bonds to be issued by
     the Pennsylvania Turnpike Commission and secured in whole or in
     part by a pledge of the portion of the tax known as the "oil
     company franchise tax for highway maintenance and construction"
     which is imposed by section 9502(a)(2) and distributed in the
     manner indicated in that section, including 14% for toll roads
     designated under the Turnpike Organization, Extension and Toll
     Road Conversion Act, that the Commonwealth will not limit or
     alter the rights vested in the Pennsylvania Turnpike Commission
     to the appropriation and distribution of such tax revenues.
     (July 22, 1983, P.L.122, No.32, eff. 15 days; July 10, 1984,
     P.L.704, No.148, eff. imd.; Apr. 16, 1992, P.L.169, No.31, eff.
     60 days; July 2, 1993, P.L.408, No.58, eff. imd.; Feb. 10, 1994,
     P.L.20, No.3, eff. 60 days; July 7, 2006, P.L.341, No.70, eff.
     60 days)

        2006 Amendment.  Act 70 amended subsec. (g) intro. par. and
     (1).
        1994 Amendment.  Act 3 amended subsec. (h). The amendment by
     Act 3 is identical to the amendment by Act 58 of 1993 and
     therefore the text has been merged.
        1992 Amendment.  Act 31 amended subsec. (a) and added subsec.
     (h).
        1984 Amendment.  Act 148 amended subsecs. (b) and (g).
        1983 Amendment.  Act 32 amended and relettered former subsec.
     (b) to subsec. (c), relettered former subsec. (c) to subsec.
     (d), amended and relettered former subsec. (d) to subsec. (e)
     and added a new subsec. (b) and subsecs. (f) and (g).
        References in Text.  The act of May 21, 1931 (P.L.149,
     No.105), known as The Liquid Fuels Tax Act, referred to in
     subsec. (g), was repealed by the act of April 17, 1997 (P.L.6,
     No.3). The subject matter is now contained in Chapter 90 of this
     title.
        Cross References.  Section 9511 is referred to in section
     9502 of this title.