105-449.125. Distribution of tax revenue among various funds and accounts.
(a) Distribution to Funds. - The Secretary shall allocate the amount of revenue collected under this Article from an excise tax of one-half cent (1/2 ) a gallon to the following funds and accounts in the percentages indicated:
| Fund or Account | Amount |
| Commercial Leaking Petroleum | |
| Underground Storage Tank Cleanup Fund | Sixty-two and one-half |
| percent (62.5%) | |
| Water and Air Quality Account | Twenty-eight and one- |
| tenth percent (28.1%). |
(b) (Effective until July 1, 2021) Distribution of Remaining Revenue. - The Secretary shall allocate the remaining excise tax revenue collected under this Article, including any revenue that is allocated but not distributed under subsection (a) of this section, as follows:
(1) Eighty-one percent (81%) to the Highway Fund.
(2) Nineteen percent (19%) to the Highway Trust Fund.
(b) (Effective July 1, 2021 until July 1, 2022) Distribution of Remaining Revenue. - The Secretary shall allocate the remaining excise tax revenue collected under this Article, including any revenue that is allocated but not distributed under subsection (a) of this section, as follows:
(1) Eighty percent (80%) to the Highway Fund.
(2) Twenty percent (20%) to the Highway Trust Fund.
(b) (Effective July 1, 2022) Distribution of Remaining Revenue. - The Secretary shall allocate the remaining excise tax revenue collected under this Article, including any revenue that is allocated but not distributed under subsection (a) of this section, as follows:
(1) Seventy-five percent (75%) to the Highway Fund.
(2) Twenty-five percent (25%) to the Highway Trust Fund.
(c) Accounting. - The Secretary shall charge a proportionate share of a refund allowed under this Article to each fund or account to which revenue collected under this Article is credited. The Secretary shall credit revenue or charge refunds to the appropriate funds or accounts on a monthly basis.