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Motor Vehicle Fuel Tax - MVFT
In the State of Washington, the state motor vehicle fuel tax (MVFT), currently 37.5 cents/gallon, is shared among the cities, counties and the state Department of Transportation. This includes a dedication of a portion of the MVFT to grant programs managed by the County Road Administration Board (CRAB) and the Transportation Improvement Board (TIB). The most recent MVFT increase was primarily dedicated to the Transportation Partnership Account (TPA) utilized for legislatively selected transportation projects. (Select “distribution chart” for a tabular portrayal of the statutory distribution of MVFT.)
Between the Rural Arterial Program (RAP), the County Arterial Preservation Program (CAPP), and the regular county distribution, counties receive a share approximately equal to 5.96 cents per gallon, plus a small amount from the TPA dedicated to CAPP. The county total share of the MVFT is approximately 16% of the net state fuel taxes collected. State law describes the basic processes and authorities to perform the biennial and annual update calculations, with CRAB having the responsibility to perform these calculations pertaining to the counties' share of MVFT.
During the mid-1950's, the county fuel tax regular, or "normal", distribution formula was significantly changed, creating what is known as the 10-30-30-30" formula. Since then there have been only a few minor revisions. The counties' share of the state motor vehicle fuel tax (less administrative, island county refunds and special studies deductions) is divided among the 39 counties as follows: 10% shared equally, 30% based on "equivalent" population, 30% based on "road costs" and 30% based on "money needs".
For more information refer to the County MVFT Reports page. Statutory references include: RCW 46.68.090, 46.68.120, 46.68.122, and 46.68.124.
Contact roadlog@crab.wa.gov for more information.