Revenues · Intergovernmental Program Revenue
3740 Gasoline Tax — Section 2103
ProposedSince 2027.03
- What it is
- Highway Users Tax Account apportionments under Streets and Highways Code 2103.
- Accounting standard
- Agencies that do not split gasoline tax by section use 3212.
Where it reports on the Cities FTR
| Fund type | FTR line |
|---|---|
| Governmental funds | Form 20 R03 Gasoline TaxFUNC_GAS_TAX General column when the function is 0000, Functional column otherwise. Same as 3212. |
| Government-wide ledger (980) | Not reported. Government-wide revenues and expenses are not reported; the FTR uses fund-basis activity. |
| Enterprise funds (water example) | Form 12 R54 Other Intergovernmental StateOTHR_INTERGOV_STATE Same as 3212. |
| Internal service funds | Form 03 R15 Other Nonoperating RevenuesOTHR_NONOP_REV Same as 3212. |
| Fiduciary funds (pension trust example) | Form 30.5 R17 Other AdditionsPEN_ADDITIONS_OTHR Column for the trust or custodial fund type. Same as 3212. |
Enterprise placement is shown for a water fund; other enterprise funds use the same line on their own form. Check any combination in the FTR finder.