How are state highway funds distributed?
Highway user revenue from the collection of motor fuel taxes and vehicle registrations along with a portion of sales tax for transportation and Leading Idaho Funds are deposited in the Local Highway Distribution Fund. These funds are distributed quarterly to local highway jurisdictions for the maintenance and operations of local roads. Seventy percent of the distribution is directed to Counties and Highway Districts based on their proportion of Improved Road Miles (IRM) and Motor Vehicle Registration (MVR) revenue. Thirty percent goes to cities based on their population. The Local Highway Technical Assistance Council (LHTAC) also receives a small percentage of the distribution to support their operations.