<?xml version='1.0' encoding='utf-8'?>
<section article="gtr" article_name="Transportation" number="8-402" title_number="8" title_name="Highways" subtitle_number="4" subtitle_name="Highway User Revenues">
  <level label="a">
    <text>There is a Gasoline and Motor Vehicle Revenue Account in the Transportation Trust Fund.</text>
  </level>
  <level label="b">
    <text>All revenues collected from the following, after deductions provided by law, shall be credited to the Gasoline and Motor Vehicle Revenue Account:</text>
    <level label="1">
      <text>All of the motor vehicle fuel tax;</text>
    </level>
    <level label="2">
      <text>Except as otherwise provided by law, two–thirds of the revenue from the vehicle titling tax, excluding revenue attributable to:</text>
      <level label="i">
        <text>A vehicle titling tax rate in excess of 6%; or</text>
      </level>
      <level label="ii">
        <text>The vehicle titling tax imposed on rental vehicles under § 13–809(c)(1)(ii) of this article;</text>
      </level>
    </level>
    <level label="3">
      <text>Except for revenues collected under Title 13, Subtitle 9, Parts III and IV of this article, vehicle registration fees;</text>
    </level>
    <level label="4">
      <text>The revenue disbursed to this Account under § 2–614 of the Tax – General Article; and</text>
    </level>
    <level label="5">
      <text>80% of the funds distributed on short–term vehicle rentals under § 2–1302.1 of the Tax – General Article to the Transportation Trust Fund from the sales and use tax.</text>
    </level>
  </level>
  <level label="c">
    <text>For fiscal year 2020 and each fiscal year thereafter, revenue credited to the Account shall be used as provided in § 3–216 of this article.</text>
  </level>
</section>
