B is corrent. According to the guidance provided by GASB 33, motor fuel taxes are an example of a derived tax revenue. Derived tax revenues result from taxes assessed by governments on exchange transactions. The taxes are "derived" from the underlying exchange transactions. In the case of motor fuel taxes, exchange transactions between the service station and consumers provide the basis for the collection of the motor fuel taxes.
A is incorrect. Property taxes are not a derived tax revenue.
C is incorrect. Grants are not a derived tax revenue.
D is incorrect. Fines are not a derived tax revenue.
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