Financial Management Services

Transportation Funding

Highway User Revenue Fund (HURF)

The state of Arizona taxes motor fuels and collects a variety of fees and charges relating to the registration and operation of motor vehicles on the public highways of the state. These collections include gasoline and use-fuel taxes, motor-carrier taxes, vehicle-license taxes, motor vehicle registration fees and other miscellaneous fees. These revenues are deposited in the Arizona Highway User Revenue Fund (HURF) and are then distributed to the cities, towns and counties and to the State Highway Fund. These taxes represent a primary source of revenues available to the state for highway construction, improvements and other related expenses.

Additional Information

The above audits and reports are the most current releases on their subjects and are prepared by ADOT's Office of Financial Management Services (FMS). The information and any expressions of opinion herein are subject to change without notice, and the posting of information on this website does not imply that there has been no change in the affairs of ADOT since the date of the document. For historical information, visit the Archived Audits and Reports page.