Modifies provisions relating to the apportionment of motor fuel tax proceeds

HB 1383 modifies motor fuel tax rates for various fuels, including setting time-based increases for compressed natural gas, liquefied natural gas, and propane, and establishes a new tax on motor fuel that rises from 2.5 cents per gallon in 2021 to 12.5 cents per gallon by 2025. It also revises how tax revenue is distributed: 60% to counties based on road mileage and rural land valuation (with a $5 million minimum rural land value), 20% split between the two largest cities, and 20% based on agricultural land acreage. This bill directly affects motor fuel consumers through tax rate changes and determines how funds flow to counties, cities, and the state transportation commission. The changes apply to tax collections starting October 1, 2021, and update the apportionment formula for motor fuel tax proceeds.