§ 39-17-211 — Distribution

Wyoming § 39-17-211

• Jurisdiction: Wyoming
• Title 39: Taxation and Revenue
• Ch. 17: FUEL TAX
• Art. 2: DIESEL FUEL TAXES

Text

(a) All diesel fuels license taxes and fees received by
the department under this article shall be credited to the
proper accounts.
(b) The department shall deposit all license fees under
W.S. 39-17-206 into the state highway fund with receipt and
acknowledgement submitted to the state treasurer.
(c) All taxes collected under W.S. 39-17-204(a)(ii) shall
be deposited into the state highway fund with receipt and
acknowledgement submitted to the state treasurer. The provisions
of subsection (d) of this section shall not apply to the tax
imposed by W.S. 39-17-204(a)(ii). Any refund for any overpayment
or for any other refund authorized by law of this one cent
($.01) tax shall be taken from the taxes collected pursuant to
W.S. 39-17-204(a)(ii).
(d) The department shall:
(i) Deduct not to exceed two percent (2%) of the
taxes collected under this article corresponding to the actual
cost of the administration of this article for the month and
credit the money, from taxes collected before July 1, 1986, to a
separate account which shall be used by the department to defray
the cost of administration of this article, and from taxes
collected on or after July 1, 1986, to the general fund, and
from taxes collected on or after July 1, 1991, to the highway
fund; and
(ii) Distribute monthly the remainder as follows:
(A) Twenty percent (20%) shall be distributed to
county treasurers. Each county treasurer shall credit the
revenues to the county road fund for the improvement and
maintenance of county roads. The distribution shall be based on:
(I) One-third (1/3) in the ratio in which
the area of the county bears to the total area of the state;
(II) One-third (1/3) in the ratio in which
the rural population including the population within the cities
and towns with less than one thousand four hundred (1,400) bears
to the total rural population of the state;
(III) One-third (1/3) in the ratio in which
the assessed valuation of the county bears to the last total
assessed valuation of the state.
(B) Five percent (5%) shall be distributed to
incorporated municipalities based on the ratio that the total
population of the municipality bears to the total population of
all municipalities within the state. Each treasurer of a
municipality shall credit the revenues to the municipal street
fund for the improvement and maintenance of municipal streets;
(C) The remaining revenues shall be credited to
the state highway fund for the maintenance, construction and
reconstruction of state highways. Any funds deposited to the
highway fund under this subparagraph which are attributable to
the increase in fuel taxes authorized by 2013 Wyoming Session
Laws, Chapter 49, Section 1 and effective July 1, 2013 shall be
separately accounted for by the department of transportation.
The department shall provide a comprehensive report to the joint
appropriations interim committee and the joint transportation,
highways and military affairs interim committee on or before
November 15 of each year, from the effective date of this act
through November 15, 2020.
(iii) Deduct the pro rata share of the cost of
collecting the taxes received from jet fuel used for aircraft at
any municipal or county airport and distribute the remainder to
the city, town or county where the airport is located. These
funds shall be used for the maintenance of the airport.
(e) There is created an account within the highway fund to
be designated the multistate highway and fuel tax agreements
account which shall be set apart and maintained by the
department, to pay administrative costs of the multistate
highway transportation agreement and the international fuel tax
agreement. The department shall submit receipts and
acknowledgements to the state treasurer of all transactions
concerning the multistate highway and fuel tax agreements
account.
(f) Repealed By Laws 2003, Ch. 15, § 2.
(g) There is created an account within the highway fund to
be designated as the multi-lane highway funding account. Funds
appropriated into the multi-lane highway funding account shall
only be expended for multi-lane highway or other like
transportation projects prioritized by the transportation
commission to enhance safety and mobility and to facilitate
economic and population growth. The budget for any project
funded from this account shall include an amount for
enhancements including landscaping and public art, in an amount
not less than one-half of one percent (.5%) of the total budget
amount for the project. The department of transportation shall
coordinate the use of state funds in the account created by this
subsection in combination with any federal funds received for
road construction or repair when practical to provide additional
travel or turning lanes in the furtherance of this subsection.