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Highway revenues in the State of Oregon depend on three major sources:
Net revenues from the above taxes and fees are deposited into an account known as the State Highway Fund. With minor exceptions, the Oregon Constitution (Article IX, Section 3a) dedicates the highway revenues for the construction, improvement, maintenance, operation and use of public highways, roads, streets and roadside rest areas. Except for the special provisions of ORS 366.543, the distribution of State Highway Funds to the State, cities, and counties as provided for under ORS 366.524 is calculated based on the following formula:
| Recipient |
Percent |
Basis for Distribution |
| State |
60.05% |
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| Cities |
15.57% |
Population (ORS 366.805) |
| Counties |
24.38% |
Vehicle Registration (ORS 366.530) |
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