In cases of cities and towns incorporated subsequent to January 1, 1954, said cities and towns are entitled to such proportionate share of the highway users tax fund, subject to the same provisions and limitations as cities and incorporated towns included in the provisions of this part 2 before said date.
Source: L. 53: p. 508, § 14. CRS 53: § 120-12-14. C.R.S. 1963: § 120-12-14.