1.__Establishment of account. The department shall establish, through the Department of Administrative and Financial Services, Office of the State Controller, the Marine Highway account, referred to in this section as "the account," in the Highway Fund.

2.__Purpose of account.__The purpose of the account is to allow the Highway Fund to provide support to the Maine State Ferry Service that was previously provided by the General Fund because ferries are an integral part of the highway system and carry motor vehicles and are the only method of vehicular transportation available to and from the islands.

3.__Calculation.__The account is not considered a General Fund appropriation or Highway Fund allocation for highway purposes in order to calculate the annual funding for the Urban-Rural Initiative Program pursuant to section 1803-B.

§4210-D. Accounting

The department shall comply with accounting policies and procedures promulgated by the Department of Administrative and Financial Services, Office of the State Controller.__Any changes in accounting methodology proposed by the department must be approved by the Office of the State Controller.

Sec. GGG-4. 23 MRSA §7103, as amended by PL 2005, c. 248, §1, is repealed.

Sec. GGG-5. 23 MRSA §7103-A is enacted to read:

§7103-A.__Deposit into State Transit, Aviation and Rail

Transportation Fund account

Effective October 1, 2005, the Treasurer of State shall receive all revenue derived from the tax levied pursuant to Title 36, chapter 361 and taxes paid under Title 36, section 1865 and shall deposit all revenue in a separate account to be known as the State Transit, Aviation and Rail Transportation Fund account.

Sec. GGG-6. 36 MRSA §1865, as enacted by PL 2003, c. 498, §7 and affected by §12, is amended to read:

§1865. Deposit of use taxes paid on certain fuels

The Treasurer of State shall deposit all use taxes received for fuel consumed by vehicles operating on rails and qualifying for a fuel tax refund under section 3218 and taxed under this