Section 40-17-224 Use of net tax proceeds for highway purposes.
Section 40-17-224
Use of net tax proceeds for highway purposes.
(a) Within the meaning of this section the following words and phrases shall have the following meaning:
(1) RESURFACING, RESTORATION, AND REHABILITATION (RRR). Work undertaken primarily to preserve an existing facility. Restoration and rehabilitation is considered to be work required to return the existing pavement or bridge deck (including shoulders) to a condition of adequate structural support or to a condition adequate for placement of an additional state of construction (bridge deck protective system or resurfacing). Resurfacing consists of the placement of additional surface material over the existing, restored, or rehabilitated roadway or bridge deck to improve serviceability or to provide additional strength. RRR work may include changes to geometric features, such as minor widening, flattening curves, or improving sight distances.
(2) BRIDGE REPLACEMENT. Bridge replacement includes the replacement of existing bridge structures, and if necessary, the realignment of the adjacent approaches.
(b) It is the intent of the Legislature that the proceeds of the tax collected on motor fuel, gasoline, and lubricating oil under the provisions of this article shall be used in the following manner:
(1) Where the use is by the Department of Transportation, such use shall, with the approval of the Governor, be for the construction and maintenance of public roads and bridges on the state highway system.
(2) Where the use is by a county, such use shall be for the resurfacing, restoration, and rehabilitation of the paved county roads and bridges or bridge replacement on the county road system. Such funds shall not be used for new construction unless 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's annual maintenance report of county roads and bridges. These funds shall not be used for the purchase of equipment. The net tax proceeds distributed to the county shall not be commingled with other funds of the county, including any other gasoline tax revenues, and shall be kept and disbursed by such county from a special fund only for the purposes hereinabove provided.
(3) Where the use is by a municipality, such use shall be for resurfacing, restoration and rehabilitation of roads, bridges, and streets within the municipality. The use may also be for bridge replacement within the municipality. Provided, however, from time to time, that where the use is by a municipality such funds may also be used to construct new roads and streets within such municipality. These funds shall not be commingled with other funds of the municipality including any other gasoline tax revenues and shall be kept and disbursed by such municipality from a special fund only for the purposes hereinabove provided.
(Acts 1980, No. 80-427, p. 590, §5; Acts 1987, No. 87-675, p. 1205.)