(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:

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

   1. (i) the Department of Public Safety;
   2. (ii) the State Tax Commission;
   3. (iii) the Division of Finance;
   4. (iv) the Utah Travel Council; and
   5. (v) any other amounts appropriated or transferred for any other state agencies not a part of the department; and
2. (b) the amount of sales and use tax revenue deposited in the Transportation Fund in accordance with Section 59-12-103.

(2)

1. (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.
2. (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.