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Distribution of sales tax on gasoline and fuels. Requires the department of state revenue to determine for each calendar quarter the amount, if any, to be transferred from the state gross retail and use tax on gasoline and special fuel to the state highway fund and the local road and street account. Provides for the amount of the transfer to be based on a percentage of the difference, if any, between: (1) the most recent statewide average retail price per gallon of gasoline and special fuel; and (2) the average retail price per gallon of gasoline and special fuel as of July 1, 2004. Provides for 70% of the amount to be transferred to the state highway fund and 30% of the amount to be transferred to the local road and street account for distribution to counties, cities, and towns. Requires the auditor of state to make the first transfer before August 1, 2006.
