Highway Users Tax Account
Cal. SHC § 2126
California Statutes
(
a) The money appropriated pursuant to Item 9675-101-890 of the Budget Act of 1985 (Chapter of the Statutes of 1985) is hereby appropriated to the Controller for allocation to counties and cities for street and highway maintenance and reconstruction, 55 percent to the cities for allocation pursuant to subdivision (
b) and percent to the counties for allocation pursuant to subdivision (c). (b)
(1) The amount to be allocated to a city, including a city and county, equals the amount available for allocation to the cities pursuant to subdivision (
a) times the ratio of the total allocation it received pursuant to
Section over all allocations made pursuant to that
section during the prior fiscal year.
(2) In the case of a city whose incorporation was effective between July 1, 1984, and October 2, 1986, inclusive, and which did not receive the equivalent of a full year allocation of funds appropriated for allocation pursuant to subdivision (
a) of
Section of
Chapter of the Statutes of or pursuant to subdivision (
a) of this section, the amount calculated for allocation pursuant to subdivision (
b) of that
Section shall be increased by an amount which will provide the city an amount equivalent to the total allocation it would have received pursuant to subdivisions (
a) and (
b) of that
Section and subdivision (
a) of this section. (
c) Fifty-five percent of the funds payable under this
section to counties, including a city and county, shall be apportioned among the counties in the proportion that the number of fee-paid and exempt vehicles registered in each county bears to the total number of fee-paid and exempt vehicles which are registered in the state. Forty-five percent of the funds payable under this
section to counties, including a city and county, shall be apportioned among the counties in the proportion that the number of miles of maintained county roads in each county bears to the total number of miles of maintained county roads in the state. (
d) For purposes of this section: (1) “Maintenance” means (
A) patching and (
B) overlay and sealing. (2) “Reconstruction” does not include widening to increase the traffic capacity of a street or highway, but does include any widening of the roadway if the widening is necessary to bring the roadway width to the desirable minimum width consistent with the geometric design criteria of the department for nonfreeway 3R (reconstruction, resurfacing, and rehabilitation) projects. (
e) The Controller shall allocate the funds available for that Item 9675-101-890 within days after they become available to the state.