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.