28-6391. Transportation excise tax distribution in counties with four hundred thousand persons or less; county regional area road fund
A. In a county with a population of four hundred thousand persons or less, the officer collecting transportation excise tax monies pursuant to section 42-6107 shall immediately transfer the monies to the state treasurer. The state treasurer shall deposit the monies in a fund designated for the county as the county's regional area road fund. The state treasurer shall hold monies in the county's regional area road fund as a trustee for the county and the cities and towns in the county.
B. The county and the cities and towns in the county that receive the transportation excise tax monies have the beneficial interests in the fund.