Transportation Code
Transportation Finances Act
Section 107
Appropriation from Transportation Fund -- Deposit in class B and class C roads account.
     72-2-107.   Appropriation from Transportation Fund -- Deposit in class B and class C roads account.
     (1) There is appropriated to the department from the Transportation Fund annually an amount equal to 30% of an amount which the director of finance shall compute in the following manner: The total revenue deposited into the Transportation Fund during the fiscal year from state highway-user taxes and fees, minus:
     (a) those amounts appropriated or transferred from the Transportation Fund during the same fiscal year to:
     (i) the Department of Public Safety;
     (ii) the State Tax Commission;
     (iii) the Division of Finance;
     (iv) the Utah Travel Council; and
     (v) any other amounts appropriated or transferred for any other state agencies not a part of the department; and
     (b) the amount of sales and use tax revenue deposited in the Transportation Fund in accordance with Section 59-12-103.
     (2) (a) Except as provided in Subsection (2)(b), all of this money shall be placed in an account to be known as the class B and class C roads account to be used as provided in this title.
     (b) The director of finance shall annually transfer $500,000 of the amount calculated under Subsection (1) to the department as dedicated credits for the State Park Access Highways Improvement Program created in Section 72-3-207.
     (3) Each quarter of every year the director of finance shall make the necessary accounting entries to transfer the money appropriated under this section to the class B and class C roads account.
     (4) The funds in the class B and class C roads account shall be expended under the direction of the department as the Legislature shall provide.

Amended by Chapter 391, 2010 General Session
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