2010 Pennsylvania Code
Title 75 - VEHICLES
Chapter 90 - Liquid Fuels and Fuels Tax
9010 - Disposition and use of tax.

     § 9010.  Disposition and use of tax.
        (a)  Payment to Liquid Fuels Tax Fund.--One-half cent per
     gallon of the tax collected under section 9004(a) (relating to
     imposition of tax, exemptions and deductions) shall be paid into
     the Liquid Fuels Tax Fund of the State Treasury. The money paid
     into that fund is specifically appropriated for the purposes set
     forth in this chapter.
        (b)  Payment to counties.--
            (1)  The money paid into the Liquid Fuels Tax Fund,
        except that which is refunded, shall be paid to the
        respective counties of this Commonwealth on June 1 and
        December 1 of each year in the ratio that the average amount
        returned to each county during the three preceding years
        bears to the average amount returned to all counties during
        the three preceding years.
            (2)  All money received by the counties under paragraph
        (1) shall be deposited and maintained in a special fund
        designated as the County Liquid Fuels Tax Fund. No other
        money shall be deposited and commingled into the County
        Liquid Fuels Tax Fund, except in a county which does not have
        sufficient money in such special fund to provide for payments
        designated in the current annual budget.
                (i)  Payment from that special fund shall be for the
            following purposes:
                    (A)  Construction, reconstruction, maintenance
                and repair of roads, highways, bridges and curb ramps
                from a road or highway to provide for access by
                individuals with disabilities consistent with Federal
                and State law.
                    (B)  Property damages and compensation of viewers
                for services in eminent domain proceedings involving
                roads, highways and bridges.
                    (C)  Construction, reconstruction, operation and
                maintenance of publicly owned ferryboat operations.
                    (D)  Interest and principal payments on road,
                bridge or publicly owned ferryboat operation bonds or
                sinking fund charges for such bonds becoming due
                within the current calendar year.
                    (E)  Acquisition, maintenance, repair and
                operation of traffic signs and traffic signals.
                    (F)  Erection and maintenance of stop and go
                signal lights, blinkers and other like traffic
                control devices.
                    (G)  Indirect costs, including benefit costs,
                overhead and other administrative charges for those
                county employees directly engaged in eligible
                projects. Expenditures under this clause may not
                exceed 10% of the yearly allocation to the county.
                    (H)  Individual vehicle liability insurance for
                equipment purchased under the fund. Expenditures
                under this clause may not exceed 10% of the yearly
                allocation to the county.
                (ii)  The county for the purpose of payments under
            subparagraph (i) may borrow and place in the special fund
            money not in excess of the liquid fuels tax funds to be
            received during the current calendar year. Loans shall be
            repaid from the special fund before the expiration of the
            current calendar year and not thereafter. Money so
            received and deposited shall be used only for the
            following purposes:
                    (A)  Construction, reconstruction, maintenance
                and repair of roads, highways, bridges and curb ramps
                from a road or highway to provide for access by
                individuals with disabilities consistent with Federal
                and State law.
                    (B)  Payment of property damage and compensation
                of viewers for services in eminent domain proceedings
                involving roads, highways and bridges occasioned by
                the relocation or construction of highways and
                bridges.
                    (C)  Construction, reconstruction, operation and
                maintenance of publicly owned ferryboat operations.
                    (D)  Payment of interest and sinking fund charges
                on bonds issued or used for highways and bridge
                purposes and publicly owned ferryboat operations.
                    (E)  Acquisition, maintenance, repair and
                operation of traffic signs and traffic signals.
                (iii)  No expenditures from the special fund shall be
            made by the county commissioners for new construction on
            roads, bridges, curb ramps or publicly owned ferryboat
            operations without the approval of the plans for
            construction by the department.
                (iv)  The county commissioners shall not allocate
            money from the special fund to any political subdivision
            within the county until the application and the contracts
            or plans for the proposed expenditures have been made on
            a form prescribed by the department.
                (v)  The county commissioners of each county shall
            make to the department, by January 15 for the period
            ending December 31, on a form prescribed by the
            department a report showing the receipts and expenditures
            of the money received by the county from the Commonwealth
            under this section. Copies of the report shall be
            transmitted to the department and to the Department of
            the Auditor General for audit.
                (vi)  Upon the failure of the county commissioners to
            file the report or to make any payments, allocations or
            expenditures in compliance with this section, the
            department shall withhold further payments to the county
            out of the Liquid Fuels Tax Fund until the delinquent
            report is filed, the money is allocated or the
            expenditures for the prior 12 months are approved by the
            department.
        (c)  Allocation of money.--The county commissioners may
     allocate and apportion money from the County Liquid Fuels Tax
     Fund to the political subdivisions within the county in the
     ratio as provided in this subsection. When the unencumbered
     balance in the County Liquid Fuels Tax Fund is greater than the
     receipts for the 12 months immediately preceding the date of
     either of the reports, the county commissioners shall notify the
     political subdivisions to make application within 90 days for
     participation in the redistribution of the unencumbered balance.
     Redistribution shall be effected within 120 days of the date of
     either of the reports. The county commissioners may distribute
     the unencumbered balance in excess of 50% of the receipts for
     the previous 12 months to the political subdivisions making
     application in the following manner:
            (1)  Fifty percent of the money shall be allocated and
        apportioned among the political subdivisions within the
        county in the ratio which the total mileage of all roads and
        streets maintained by each political subdivision making
        application bears to the total mileage of all the roads and
        streets maintained by all political subdivisions making
        application in the county as of January 1 of the year in
        which an allocation is made.
            (2)  The remaining 50% of the money shall be allocated
        and apportioned among the same political subdivisions on a
        population basis in the ratio which the population in each
        political division making an application bears to the total
        population of all political subdivisions making application.
            (3)  In the case of an emergency and upon approval of the
        Department of Transportation, the county commissioners may
        enter into contracts and obligations for the expenditure of
        the estimated liquid fuels tax receipts for a period not
        exceeding two years and receive a credit for expenditures
        against subsequent receipts. No county may carry over any
        credit balance against future fuel tax receipts from year to
        year.
        (d)  Copies of laws.--The Department of Transportation shall
     annually issue to the county commissioners and to the corporate
     authorities of the political subdivisions in the counties copies
     of the laws with special reference to pertinent provisions and
     regulations relating to the receipts and expenditures of any
     funds authorized to be apportioned, allocated or expended.
        (e)  Appropriation.--
            (1)  Notwithstanding the provisions of this subsection
        and notwithstanding the provisions of section 3 of the act of
        June 1, 1956 (1955 P.L.1944, No.655), referred to as the
        Liquid Fuels Tax Municipal Allocation Law, the entire
        revenues from 1¢ of the tax imposed by this chapter are
        hereby appropriated to the Department of Transportation.
            (2)  The following apply insofar as consistent with
        section 9102 (relating to distribution of State highway
        maintenance funds):
                (i)  Except as provided in subparagraph (ii), the
            department shall use the revenues appropriated to it
            under this subsection for the maintenance and resurfacing
            of secondary roads.
                (ii)  The revenues shall be apportioned by the
            department for expenditure in the several counties of
            this Commonwealth in the ratio that the total mileage of
            State highways in any county bears to the total mileage
            of State highways in this Commonwealth.
            (3)  The remaining tax collected under section 9004(a),
        the tax of 1 1/2¢ a gallon imposed and assessed on liquid
        fuels used or sold and delivered for use as a fuel in
        propeller-driven aircraft or aircraft engines, the tax of 1
        1/2¢ a gallon on liquid fuels used or sold and delivered for
        use as a fuel in jet or turbojet-propelled aircraft or
        aircraft engines in lieu of other taxes, all penalties and
        interests and all interest earned on deposits of the Liquid
        Fuels Tax Fund shall be paid into the Motor License Fund.
        This money is specifically appropriated for the same purposes
        for which money in the Motor License Fund is appropriated by
        law.

        Cross References.  Section 9010 is referred to in section
     9511.11 of this title.