Highway-User Taxation, Financing of State Highways, and Highway Mileage
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HIG,HWAY STATISTICS U. S. DEPARTMENT OF COMMERCE BUREAU OF PUBLIC ROADS H I G H WAY STATISTICS U. S. DEPARTMENT OF COMMERCE BUREAU OF PUBLIC ROADS UNITED STATES GOVERNMENT PRINTING OFFICE, WASHINGTON: 1950 For sale by the Superintendent of Documents, U. S. Government Printing Office, Washington 25, D. C. Price 65 cents ' PREFACE This pamphlet, the fourth of an annual series, presents the 1948 statistical and analytical tables of general interest on the subjects of motor fuel, motor vehicles, highway-user taxation, financing of State highways, and highway mileage. The brief text is intended only to call attention to information of par- ticular interest or significance, to supply definitions of the terms used in the tables, and to point out the limitations of the data presented. Many of the tables in this pamphlet were issued separately so that the information could be made available at the earliest possible date. However, the public reception of previous Highway Statistics publications indicates that the issuance of the tables in assembled, permanent form makes the data much more convenient and serviceable to their users. Prior editions of Highway Statistics are for sale by the Superintendent of Documents, U. S. Government Printing Office, Washington 25, D. C., at the following prices: Highway Sta- tistics, 1945, 35 cents; Highway Statistics, 7946, 50 cents; Highway Statistics, 1947, 45 cents. In addition to the annual pamphlets, and supplementing them, the Bureau of Public Roads has published Highway Statistics, Summary to 1945, in which are presented selected historical summaries of highway data carried from the earliest years that available information warrants. This publication is also for sale by the Superintendent of Documents, at 40 cents a copy. The Bureau has recently issued a new bulletin, The Financing of Highways by Counties and Local Rural Governments, 1931-41, which presents a dis- cussion, and detailed statistical data by States, on county and local rural government receipts, expenditures, and debt for rural highways during the 11- year period. The bulletin is for sale by the Superintendent of Documents at 45 cents a copy. COVER: &id- over the Potomac River at Harpers Ferry. CONTENTS Table hdatormel ............................................... State motor-fuel tax receipts ........................................ Motor -fuel consumption ........................................... Analysis of motor-fuel usage ........................................ Total motor-fuel consumption by months ................................ Highway use of motor fuel by months .................................. Nonhighway use of motor fuel ....................................... Basic provisions of State motor-fuel tax laws ............................. State tarcation of use-fuel .......................................... State motor -fuel tax loss and expense allowances .......................... Administrative organization for State motor-fuel tax collection ................. Exemption and refund provisions of State motor-fuel taxation .................. State licenses and fees imposed on wholesale distributors of motor fuel ........... State licenses and fees imposed on retail dealers in motor fuel ................. State liquid-fuels inspection on fees ................................... Miscellaneous State motor -fuel licenses and fees .......................... Gasoline tax rates by years ......................................... Motor fuel exempted or refunded ..................................... MWrVeMcles ............................................ 25 State motor -vehicle registrations ..................................... 26 State motor-vehicle receipts ........................................ 27 Publicly owned vehicles in the United States .............................. 28 Truck and tractor-truck registrations .................................. 29 BUS registrations ............................................... 30 Motor-vehicle operators' and chauffeurs' licenses ......................... 31 Trucks and tractor-trucks registered. by weight or capacity ................... 32 Classified estimate of motor -vehicle travel .............................. 34 Operation of trucks and combinations on main rural roads .................... 35 State motor-carrier tax receipts ..................................... 36 Eighway~tion........................................... 37 Disposition of State motor -fuel tax receipts .............................. 38 . Mspositi~nof State motor -vehicle receipts .............................. 39 Disposition of State motor-carrier tax receipts ........................... 40 Disposition of receipts from State imposts on highway users ................... 41 Provisions governing thb disposition of motor-fuel tax receipts ................ 42 Federal motor -vehicle tax receipts -summary ........................... 52 Federal motor-vehicle taxes paid by highway users-summary ................. 53 Federal motor-vehicle taxes paid by highway users ......................... 54 Federal taxes on motor vehicles and related products ........................ 55 MOTOR The steady flow of motor vehicles from the factor- nary studies of motor -fuel consumption. It reflects ies during 1948, in a period of general high-level eco- data as reported by the States, and is published prior nomic activity, resulted in a continuation of the up- to analysis for determination of highway andnonhigh- ward trend in motor-fuel consumption that began late way uses. in 1944. The greater numbers of vehicles on the high- The highway and nonhighway uses of motor fuel are ways consumed more than 30 billion gallons of fuel shown in tables G-21, 22, 23, and 24. These tables do during the year, an increase of almost 9 percent over not include purchases by the Federal Government for 1947. The use of motorized equipment on farms and military use, nor fuel exported from the continental in other nonhighway activities abo continued to in- United States. The figures differ in some casesfrom crease steadily, so tbat total motor-fuel consumption those in table G-2, primarily because of adjustments in 1948 exceeded 35 billion gallons. made to obtain uniformity among States and to regort The term "motor-fuelyy applies to allgasoline and gallonage as nearly as possible for the period in other fuels coming under the purview of the State which it was consumed rather than the period in which motor -fuel taxing laws. Fuels other than gasoline in- the tax was paid. Other adjustments have been made clude diesel fuel, liquefiedpetroleum gases, andthose to allow for losses from evaporation, spillage, etc., known by such names as "tractor fuel" and "power and to correct errors. fuel." These a60ther"fuels are taxed, in most States, Most of the States refund the tax paid on motor when they are used to propel vehicles on the public fuel used for nonhighway purposes. Oklahoma is now highways. the only State that permits tax exemptions for such The words tdexemption" and "refund" are not used fuel. At various times several other States have al- interchangeably: "exemption" applies where the State lowed tax exemption, but losses of revenue through tax purposely does not collect the tax; "refundy* applies evasion and difficulties of administering their exemp- to the procedure whereby the State collects the tax and tion laws have led them to abandon it in favor of the later returns it in whole or in part. Exemptions are refund procedure. The most recent change from ex- most frequently found in connection with motor fuel emptions to refunds was in Kansas, effective January purchased by the Federal Government, or in connec- 1, 1950. tion with allowances for loss through evaporation, In all States that allow refunds or exemptions for spillage, etc. Refunds are usually granted for nonhigh- nonhighway uses, the total gallonage claimed to be way uses of motor fuel such as in agriculture, aviation, used for such purposes is known, and nearly all of construction, and water and rail transportation. these States keep records classified by type of use. Table G-1 shows the motor-fuel taxcollections of For States that tax all motor fuel regardless of use, all States. The last column of the table, "adjusted net allowing neither exemptions nor refunds, the nonhigh- total receipts," gives the motor-fuel portion of State way portion has been estimated on the basis of the re- highway-user revenues. The tax on aviation gasoline ports of adjoining States and of States having similar is, in most States, refunded or placed in a special economic characteristics. fund for aviation purposes. Where the amounts of Tables G-101 through 110 record the State pro- motor-fuel tax paid on aviation gasoline havebeen re- visions for taxing motor fuel, including a brief sum- ported separately, the gross tax received is included mary of the administrative organization, fuel inspec- in the collections shown in table G-1 and, if not paid tion requirements and fees, and the control over the out in the form of refunds, it is deducted in the next- distributing agencies and consumers of use-fuel and to-last column of that table. refund gasoline that is exercised through licensing Table G-2 reports the gallonage passing through and bonding. (Table G-106, which records the pro- State taxing channels. This table is intended primari- visions governing the disposition of motor-fuel tax ly to give data needed in tax analyses and in prelimi- revenues, is included in the section on taxation,) DLTA.llll(r 01 wmna