§ 36 §2903-D — Distribution of gasoline taxes for nonhighway recreational vehicle programs

This section establishes the percentage of gasoline taxes that are attributable to snowmobile, all-terrain vehicle and motorboat gasoline purchases and equitably distributes that percentage among the appropriate state agencies for the administration of programs and the enforcement of laws relating to the use of those recreational vehicles. For the purposes of this section, the term "total gasoline tax revenues" means the total excise tax on internal combustion engine fuel sold or used within the State, but not including internal combustion fuel sold for use in the propulsion of aircraft.
1.
Motorboats.
Of total gasoline tax revenues, 1.4437% is distributed among the following agencies in the following manner:
2.
Snowmobiles.
Of total gasoline tax revenues, 1.0068% is distributed among the following agencies in the following manner:
3.
All-terrain vehicles.
Of total gasoline tax revenues, 0.4593% is distributed among the following agencies in the following manner:
The State Tax Assessor shall certify to the State Controller by the 15th day of each month the amounts to be distributed and credited under this section as of the close of the State Controller's records for the previous month.

Legislative History

PL 2001, c. 693, §7 (NEW). PL 2001, c. 693, §11 (AFF). PL 2003, c. 414, §§B66,67 (AMD). PL 2003, c. 414, §D7 (AFF). PL 2003, c. 614, §9 (AFF). PL 2003, c. 695, §B26 (AMD). PL 2003, c. 695, §C1 (AFF). PL 2005, c. 397, §A49 (AMD). PL 2011, c. 657, Pt. W, §§5, 7 (REV). PL 2013, c. 405, Pt. A, §24 (REV). PL 2019, c. 452, §14 (AMD). PL 2019, c. 501, §29 (AMD). PL 2023, c. 668, §§1, 2 (AMD).