States collect taxes and fees from motor vehicle users and use the revenues to support a variety of transportation (and non-transportation) expenditures. States generally have more flexibility in the varieties of taxes they collect, as well as in how they dispose of those taxes. Taxes imposed by states and localities are collected and administered by various agencies, departments, and offices, depending on how a particular tax or fee is structured or designated in state and local law.
Other significant sources of state revenue include tolls, general fund appropriations, and bond proceeds.
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