The State Highway Construction and Maintenance Fund: A Survey of Revenue Sources

Report No: 73-R42

Published in 1974

About the report:

There are two basic parts to the report. First, the state sources of revenue for the Highway Fund for the fiscal year 1972-73 are identified to depict the current method of highway funding. (A study of revenues generated on the federal level is not included, since any change in the makeup or structure of the Fund would most probably be effected with the state resources.) The revenues from each of these sources were computed from the reports of the various state agencies involved in their collection. These revenues are compared with the sums which, according to the State Comptroller's report, are actually remitted to the Highway Fund. This first part is presented under the heading "Revenue Sources of the State Highway Construction and Maintenance Fund. 1972-73." The second part of the paper (pages 3-38) describes in detail each revenue source listed in the Comptroller's report for the fiscal year ending June 30, 1973, along with the various steps involved in its collection. In addition, wherever possible, an attempt is made to present a historical perspective of the development of these sources of highway revenues from the birth of the Highway Commission to the present.

Disclaimer Statement:The contents of this report reflect the views of the author(s), who is responsible for the facts and the accuracy of the data presented herein. The contents do not necessarily reflect the official views or policies of the Virginia Department of Transportation, the Commonwealth Transportation Board, or the Federal Highway Administration. This report does not constitute a standard, specification, or regulation. Any inclusion of manufacturer names, trade names, or trademarks is for identification purposes only and is not to be considered an endorsement.


Other Authors

Thomas Daniel, Linda Raab

Last updated: February 6, 2024

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