Section 40-17-74.1

Distribution of supplemental net tax.

Three-fifths of the supplemental net tax proceeds on gasoline as defined in Section 40-17-70, shall be deposited in the State Treasury to the credit of the Public Road and Bridge Fund of the state Department of Transportation, and shall be used exclusively in the construction, repair, maintenance, and operation of public roads and bridges in this state, including public roads in state parks and any toll road or toll bridge constructed by the state Department of Transportation or maintained and operated by it or under its supervision. It is further provided that of the receipts collected under the provisions of this section dedicated to the State Public Road and Bridge Fund, the sum of $1,000,000 shall be set aside in the fiscal year ending September 30, 1992 and the sum of at least $500,000 for the fiscal year ending September 30, 1993 and in each fiscal year thereafter, to coordinate with the Department of Conservation and Natural Resources on the construction, maintenance, and repair of public roads in the state's park system. The remaining two-fifths of the supplemental net tax proceeds shall be distributed, as provided for distribution of the net tax proceeds, according to Sections 40-17-72, 40-17-73, and 40-17-74. Provided, however, any local laws or general laws of local application now in effect regarding the distribution of the tax levied by Section 40-17-31 shall govern the distribution of the amounts allocated or apportioned within every county by this section; provided further, that the Legislature may by general or local laws prescribe other distributions within counties to local governments. The two-fifths of the supplemental net tax proceeds shall be used for the same purposes and deposited in the same state, county, and municipal funds as provided by Section 40-17-224. Provided, however, where the use is by a county, the funds may be used to match federal aid on any projects that meet the requirements for federal funding and the funds may also be used for new construction without regard to the provision that 90 percent of the county's paved road system has achieved a grade of 85 percent based on the State of Alabama Department of Transportation annual maintenance report of county roads and bridges.

(Acts 1992, No. 92-203, p. 486, §3.)