TaBLE 89: State GasoLINE Tax Rates: InitiaL Rates, SuBseQUeENT Rates, Rate anp Use or ProcEEDS
AS OF JANUARY 1, 1930 (concluded)
Source: Official State Statutes and Secondary Sources. Compiled by National Industrial Conference Board
I Subse-
Winer quent
Rate
Cc
Cons i il When Effective
Gallop | Gallen
214.3 | Tune 22, 1929
Year
1923 1
Oklahoma. .......
1 cents to state highway construction and maintenance fund to be expended for:
1. Maintenance and repair of state highways.
2. Construction of primary system of state highways.
cent to counties, on basis of area, for construction and maintenance of county or
townshin hichwavs and bridees
75% to state highway fund for construction and maintenance of public highways
as designated by State Highway Commission.
159, to free school fund.
oD a ret—————————————————— ee i eeesegser eet
To state highway fund for construction and maintenance of the federal highway
system of highways in the state and highways leading from countv seats to the
federal system.
a t———————————————— ee inline ———
To state highway fund for construction and maintenance of highways.
75% to state highway fund for: . }
1. Payment of interest on state highway bonds issued after passage of this Act,
effective December 21, 1929. .
2. Maintenance and improvement of state highways.
25% to counties of the state for credit to county road fund.
1. 30% on basis of area, excluding National Parks.
2. 309%, on basis of rural population, last federal or state census.
3. 409, on basis of assessed valuation.
Id
1
Texas. . .
19231
”
| July 16, 1929 1 ¢
Montana. ........
1921
2,
~
2" April 1.1929 |
RR 1923] 2 . > Mar 11927
Wyoming... ..... 1023] 1 [7%] April 1,1929 |
A
4
Colorado. .........| 1919
{
1 2,3 | May1,1929 |
70% to state highway und.
27%, to counties, on basis of mileage of state highways, or construction and
maintenance of public highways.
19, to State Highway Department for construction and maintenance of streets,
roads, or highways designated by State Highway Department in towns, cities, or
counties, apportioned to counties on basis of motor vehicle licenses issued.
— Ye a ree ——
To pay interest and principal of debentures issued in anticipation of receiots from
this source.
Balance to state road fund for:
1. Construction and maintenance of state highways.
2. To meet provisions of federal-aid road law.
34% to state highway fund.
34 to counties on basis of amount of the tax received, for construction and main.
tenance of county highways and bridges.
—————————— — TE TE te rr oreer—————————————
April 1, 1925 31 To state fund in amounts sufficient to pay interest and sinking fund charges on
state road bonds.
Balance to state highway and maintenance fund.
April 1, 1925 | 4 {To state highway fund:
1. Transfers are made to county-state highway interest and redemption funds
of certain counties to cover interest and redemption payments on bonds
issued under legislative authorization prior to March 19, 1929.
CC BME, I a rm mm emm——
2 cents to motor vehicle fund for use in the construction and maintenance of
highways.
' cent to counties for construction and improvement of lateral highways.
1. 14 equally among the counties. 34 of this allotment to cities, on basis of
assessed valuation, in case of first-class counties.
1. 14 on basis of registered motor vehicles.
3. 14 on basi~ - © ~=-mker of farms, last Federal Census.
Tn state highwav fund.
1 cent tax to state highway construction fund.
2 cents tax divided as follows:
14 to state highway maintenance fund.
14 to counties on basis of registered motor vehicles, for construction and main-
ronance of rnade and bridges.
New Mexico oo
1916 | 3
{1
Arizona . . -.......
921 | 1
Hah. s:mvecsesn
I ——
2 Nevada. . . .
1923 214 |
1923 2
Washineton. ..... | 19211 1
)
Oregon........... ' 1919 “1 a3 Jan. 1,1930 @ -
California. ....... 1923] 2 Tay 29, 1927 | 3
