1. (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 those amounts appropriated or transferred from the Transportation Fund during the same fiscal year to:

   1. (a) the Department of Public Safety;
   2. (b) the State Tax Commission;
   3. (c) the Division of Finance;
   4. (d) the Utah Travel Council;
   5. (e) except as provided in Section 72-1-213.2, the road usage charge program created in Section 72-1-213.1; and
   6. (f) any other amounts appropriated or transferred for any other state agencies not a part of the department.

2. (2)

   1. (a) Except as provided in Subsections (2)(b) and (c), all of the money appropriated in Subsection (1) shall be apportioned among counties and municipalities for class B and class C roads as provided in this title.
   2. (b) The department shall annually transfer $500,000 of the amount calculated under Subsection (1) to the State Park Access Highways Improvement Program created in Section 72-3-207.
   3. (c) Administrative costs of the department to administer class B and class C roads shall be paid from funds calculated under Subsection (1).
3. (3) At least quarterly the department shall make the necessary accounting entries to transfer the money appropriated under this section for class B and class C roads.
4. (4) The funds appropriated for class B and class C roads shall be expended under the direction of the department as the Legislature shall provide.

Amended by Chapter 344, 2026 General Session