DIGEST OF INTRODUCED BILL
County motor fuel tax. Provides that a county that does not have a county motor vehicle excise surtax and a county wheel tax may impose a county motor fuel tax at a rate of $0.01 or $0.02 per gallon of gasoline or special fuel. Requires that a county that imposes the tax must follow the procedures for adoption under the county option income tax. Prohibits the adoption of the county motor vehicle excise surtax and county wheel tax if the county motor fuel tax is in effect. Establishes a state general fund account and county and city and town motor fuel tax funds for a county in which the county motor fuel tax is imposed. Requires revenue to be collected by the state and distributed to the county and the cities and towns in the county. Provides that part of the revenue is distributed in the same manner as funds from the local road and street account. Allows the issuance of bonds payable from county and city and town motor fuel tax funds.