(a) All taxes collected under this subpart shall be remitted to Monroe County and deposited in the Monroe County Highway Repair and Maintenance Fund created in Section 45-50-245.66 to be used for paving of existing unpaved roads and the maintenance, repair, and replacement of existing public roads, highways, and bridges in the county. The funds shall not be used for any of the following:(1) Salaries, benefits, or any other form of compensation for state or contract employees, except as included in direct project costs. (2) The purchase or lease of new equipment, other than equipment purchased and permanently installed as a part of a road or bridge project authorized in this subsection. (3) The purchase of herbicides. (b) By December 1 of each year, the county commission shall annually certify to the Department of Examiners of Public Accounts that the proceeds from the tax provided for in this subpart are used solely for paving of existing unpaved roads and the maintenance, repair, and replacement of existing public roads, highways, and bridges in the county as provided in subsection (a). (Act 2021-194, § 9.)
Alabama Legal Code