TP&D revenues are generated from sales tax on diesel fuel, sales tax due to state tax on gasoline above nine cents per gallon, and “over spill” sales tax (4.75% tax on taxable goods, including gasoline, in excess of revenue generated from 5% state sales tax on all taxable goods, except gasoline): State Transit Assistance (STA) Program The STA program is a source of funding for transportation planning and mass transportation purposes as specified by the California Legislature derived from 50 percent of TP&D revenues. Transit Capital Improvement (TCI) Program TCI is an annual state program funded by the California Transportation Commission with Transportation Planning & Development and Article XIX (state gas tax) funds. Eligible uses include: abandoned railroad rights-of-way acquisition; bus rehabilitation; fixed guideway/rolling stock for commuter rail, urban rail and intercity rail; grade separation; intermodal transfer stations serving various transportation modes ferry projects, vessels & terminals, and short-line railroad rehabilitation.