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(except revenues received by the City in accordance with Streets and Highways Code Section 2107.5), if any, received by the City from taxes imposed on the purchase of motor vehicle fuels and any payments, subventions, or reimbursements received by the City from the State in lieu of such revenues. Gas Tax Revenues are received by the City, as applicable, and held and maintained in the Gas Tax Fund of the City. See " Statewide Gas Tax Apportionments" below. Statewide Gas Tax Apportionments Statewide Gas Tar Apportionments. Apportionment to the City of per gallon gas taxes that comprise the City's Gas Tax Revenues is made monthly by the Controller of the State pursuant to Sections 2103, 2105, 2106, and 2107 of the California Streets and Highways Code (respectively, "Section 2103," "Section 2105," "Section 2106," and "Section 210T). Section 2103. In March 2010, subsequent to the issuance of the 2017 Certificates, a part of a special budget session called by Governor Schwarzenegger, the State legislature enacted a swap of State sales taxes on gasoline for a gasoline excise tax. Intended to be "revenue neutral," the gas tax swap provided the State legislature with greater flexibility in the use of funds, in particular relieving the general fund from the cost of State transportation debt service payments. The gas tax swap set forth the following: 1. Repealed the State sales tax on gasoline, excluding certain local rates; 2. Increased the excise tax on gasoline by 17.322 cents and added an annual adjustment mechanism intended to ensure the new excise tax provides, over time, the same amount of revenues expected from the sales tax on gas (no more, no less); 3. Increased the sales tax on diesel by 1.75 percent and allocates 75 percent to local transit agencies and 25 percent to state transit programs. The excise tax on diesel is reduced from 18 cents to 13.6 cents. Sales tax revenues from diesel must go to transit funding; and 4. Provided for a speck allocation of the funds among state and local transportation needs. Revenues from such excise tax rate authorized pursuant to California Streets & Highways Code Section 2103 are now allocated as follows: 1. State transportation debt service; and 2. Remainder allocated: a. 44 percent to the State Transportation Improvement Program (STIP); b. 12 percent State Highway Operation and Protection Program (SHOPP); and C. 44 percent evenly split between cities and counties using current HUTA formulas. Section 2103 funds are allocated to cities on a per capita basis and to counties 75 percent based on the proportion of registered vehicles and 25 percent based on the proportion of maintained county road miles. Section 2105. Pursuant to Section 2105, cities are apportioned a sum equal to 5.8 percent of the per gallon tax under Section 7360 of the Revenue and Taxation Code, 11.5 percent of any per gallon tax in excess of nine cents ($0.09) per gallon under Sections 8651, 8651.5 and 8651.6 of the Revenue and Taxation Code, and 6.5 percent of the per gallon tax under Sections 60050 and 60115 of the Revenue and Taxation Code. Section 2106. Pursuant to Section 2106, a sum equal to the net revenue derived from 5.8 percent of the per gallon tax under the Motor Vehicle Fuel License Tax Law (Part 2, commencing with Section 7301, of Division 9 55A-96