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General Laws

[ Subsection (a) effective until July 1, 2014. For text effective July 1, 2014, see below.]

  Section 2ZZZ. (a) There shall be established and set up on the books of the commonwealth a separate fund to be known as the Commonwealth Transportation Fund, which shall be used exclusively for financing transportation-related purposes. There shall be credited to the fund all fees received by the registrar of motor vehicles under section 34 of chapter 90, all receipts paid into the treasury of the commonwealth and directed to be credited to the Commonwealth Transportation Fund under chapters 64A, 64E, 64F and any other applicable general or special law and all amounts appropriated into the fund by the general court. The fund shall be subject to appropriation and shall be used for transportation related expenses of the executive office of transportation or any successor agency or authority, including to pay or reimburse the General Fund for payment of debt service on bonds issued by, or otherwise payable under a lease or other contract assistance agreement by, the commonwealth for transportation purposes.

[ Subsection (a) as amended by 2013, 46, Sec. 25 effective July 1, 2014. See 2013, 46, Sec. 85. For text effective until July 1, 2014, see above.]

  (a) There shall be established and set up on the books of the commonwealth a separate fund to be known as the Commonwealth Transportation Fund, which shall be used exclusively for financing transportation-related purposes. There shall be credited to the fund all fees received by the registrar of motor vehicles under section 34 of chapter 90, all receipts paid into the treasury of the commonwealth and directed to be credited to the Commonwealth Transportation Fund under chapters 21J, 64A, 64E, 64F and any other applicable general or special law and all amounts appropriated into the fund by the general court. The fund shall be subject to appropriation and shall be used for transportation related expenses of the executive office of transportation or any successor agency or authority, including to pay or reimburse the General Fund for payment of debt service on bonds issued by, or otherwise payable under a lease or other contract assistance agreement by, the commonwealth for transportation purposes.

  (b) Notwithstanding subsection (a), the crediting of receipts from the tax imposed under chapter 64A to the fund shall not affect the obligations of the commonwealth relating to notes issued under sections 9 to 10D, inclusive, of chapter 11 of the acts of 1997 and the pledge of receipts from the portion of the tax per gallon imposed under said chapter 64A equal to 10 cents per gallon, to secure the payment of such bonds under the circumstances described in the trust agreements relating to such notes is hereby ratified and confirmed in all respects and shall remain in full force and effect as long as any such notes issued as of July 1, 2009 remain outstanding under their terms and secured by funds in the fund.

[ Subsection (c) effective until July 1, 2013. For text effective July 1, 2013, see below.]

  (c) In addition to those revenues credited to the fund under subsection (a) there shall be credited to the fund all monies received by the commonwealth equal to .385 percent of the receipts from sales, as defined by chapter 64H, and .385 per cent of the sales price of purchases, as defined by chapter 64I, from that portion of the taxes imposed under said chapters 64H and 64I as excises upon the sale and use at retail of tangible property or of services, and upon the storage, use or other consumption of tangible property, or of services, including interest thereon or penalties, but not including any portion of the taxes that constitute special receipts within the meaning of subsection (b1/2) of section 10 of chapter 152 of the acts of 1997 or within the meaning of said subsection (b1/2); provided, however, that if in a fiscal year the amount credited to the fund under this subsection is less than $275,000,000, then the comptroller shall transfer an amount from the General Fund to make up the difference between the amount credited to the fund and $275,000,000, not later than September 1 of the following fiscal year.

[ Subsection (c) as amended by 2013, 46, Sec. 26 effective July 1, 2013. See 2013, 46, Sec. 83. For text effective until July 1, 2013, see above.]

  (c) In addition to those revenues credited to the fund under subsection (a) there shall be credited to the fund all monies received by the commonwealth from the receipts from sales of motor vehicles under sections 3, 25 and 26 of chapter 64H and all monies received by the commonwealth on the sales price of purchases of motor vehicles under sections 4, 26 and 27 of chapter 64I, from the taxes imposed under said chapters 64H and 64I as excises upon the sale and use at retail of motor vehicles and upon the storage, use or other consumption of motor vehicles, including interest thereon or penalties; provided however, such amount shall not include any portion of the taxes that constitute special receipts within the meaning of subsection (b1/2) of section 10 of chapter 152 of the acts of 1997. The amount credited to the fund under this subsection shall be net of the dedicated sales tax revenue amount transferred to the Massachusetts Bay Transportation Authority State and Local Contribution Fund under section 35T of chapter 10 and to the School Modernization and Reconstruction Trust Fund under section 35BB of said chapter 10.

  (d) Not less than the following amounts shall annually be distributed from the fund to the Massachusetts Bay Transportation Authority and regional transit authorities:

  (1) $160,000,000 to the Massachusetts Bay Transportation Authority or any fund controlled by the authority in each fiscal year; and

  (2) $15,000,000 to regional transit authorities organized under chapter 161B or predecessor statutes in each fiscal year.

[ Subsection (e) added by 2013, 46, Sec. 27 effective July 24, 2013 until July 1, 2020. Deleted by 2013, 46, Sec. 28. See 2013, 46, Sec. 88.]

  (e) In addition to those revenues credited to the fund under subsections (a) and (c), for fiscal years 2015 to 2020, inclusive, the comptroller shall transfer the following amounts from the General Fund to the fund: (1) $75,000,000 for fiscal year 2015; (2) $96,000,000 for fiscal year 2016; (3) $40,000,000 for fiscal year 2017; (4) $40,000,000 for fiscal year 2018; (5) $120,000,000 for fiscal year 2019; and (6) $210,000,000 for fiscal year 2020.

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