HRS § 243-6 — Fuel taxes, dispositions


§243-6 Fuel taxes, dispositions. The
"city and county of Honolulu fuel tax" shall be paid by the
department of taxation into the state treasury, and shall, by the state
director of finance, be paid over to the director of finance of the city and
county of Honolulu for deposit into the fund known as the "highway
fund" created by section 249-18.
The "county of Kauai fuel tax" shall
be paid by the department into the state treasury, and shall, by the state
director of finance, be paid over to the director of finance of the county of
Kauai for deposit into the fund known as the "highway fund" created
by section 249-18.
The "county of Hawaii fuel tax" shall
be paid by the department into the state treasury, and shall, by the state
director of finance, be paid over to the director of finance of the county of
Hawaii for deposit into the fund known as the "highway fund" created
by section 249-18.
The "county of Maui fuel tax"
collected on account of liquid fuel sold or used on the island of Lanai or sold
elsewhere for ultimate use on the island of Lanai, shall be paid by the
department into the state treasury, and shall, by the state director of
finance, be paid over to the director of finance of the county of Maui for
deposit into the fund known as the "highway fund" created by section
249-18, for expenditure on the island of Lanai. The "county of Maui fuel
tax" collected on account of liquid fuel sold or used on the island of
Molokai or sold elsewhere for ultimate use on the island of Molokai, shall be
paid by the department into the state treasury, and shall, by the state
director of finance, be paid over to the director of finance of the county of
Maui for deposit into the fund known as the "highway fund" created by
section 249-18, for expenditure on the island of Molokai. The remainder of the
"county of Maui fuel tax" shall be paid by the department into the
state treasury, and shall, by the state director of finance, be paid over to
the director of finance of the county of Maui for deposit into the fund known
as the "highway fund" created by section 249-18.
Each of the foregoing taxes shall be expended
for the following purposes, for the island for which the tax revenue is
specially indicated, or, if none, for the county for which the tax revenue is
indicated:
(1) For payment of interest on and redemption of any
bonds duly issued or sold on or after July 1, 1951, under chapter 47 for the
financing or aiding in financing the construction of county highway tunnels,
approach roads thereto, and highways. Such payments of interest and principal
on the bonds when due, shall be first charges on such moneys so deposited in
the fund.
(2) For acquisition, designing, construction,
reconstruction, improvement, repair, and maintenance of county main and general
thoroughfares, highways, and other streets, street lights, storm drains, and
bridges, including costs of new land therefor, when expenditures for the
foregoing purposes cannot be financed under state-federal aid projects.
(3) In the case of the city and county of Honolulu,
for payment of the city and county's share in an improvement district initiated
by the city and county for an improvement listed in [paragraph] (2) above which
is permitted to be constructed in the city and county.
(4) For the construction of county highway tunnels,
overpasses, underpasses, and bridges, where such improvement cannot be made
under state-federal aid projects.
(5) For purposes and functions connected with county
traffic control and preservation of safety upon the public highways and
streets.
(6) For purposes and functions in connection with
mass transit.
(7) For acquisition, design, construction,
improvement, repair, and maintenance of bikeways.
(8) No expenditure shall be made, out of the revenues
paid into any such fund, which will jeopardize federal aid for highway
construction.