Section 27-72-305 - State Aid Road Fund(a)(1) There is created in the State Treasury a fund to be known as the State Aid Road Fund, to which the Treasurer of State shall transfer one hundred percent (100%) of the revenues credited to the State Highway Special Construction Account of the State Highway and Transportation Department Fund each month until an aggregate total of thirteen million dollars ($13,000,000) each fiscal year is so transferred, there to be used for construction, reconstruction, and improvements of the state aid road system.(2)(A) For the fiscal year beginning July 1, 2000, the limitation on the transfer of funds in this subsection (a) shall be increased to fifteen million dollars ($15,000,000);(B) For the fiscal year beginning July 1, 2001, the limitation on the transfer of funds in this subsection (a) shall be increased to seventeen million dollars ($17,000,000);(C) For the fiscal year beginning July 1, 2002, the limitation on the transfer of funds in this subsection (a) shall be increased to nineteen million dollars ($19,000,000); and(D) For the fiscal year beginning July 1, 2003, and for all fiscal years thereafter, there shall be no limitation on the transfer of funds to the State Aid Road Fund.(b)(1) All revenues deposited into the State Aid Road Fund shall be apportioned to each county as prescribed in § 27-72-309 for the distribution of mileage on the state aid road system among the various counties.(2) The apportioned funds shall remain for a period of two (2) years from the date they are apportioned.(3) Any unused funds shall be returned to the State Aid Road Fund for redistribution in accordance with the above formula.(4) For a county to receive these funds, they must be matched in the ratio of ninety percent (90%) state aid road funds to not less than ten percent (10%) county matching funds, and the county must comply with all provisions of this subchapter.Acts 1973, No. 445, § 13; 1975, No. 607, § 3; 1975 (Extended Sess., 1976), No. 1037, § 2; 1983, No. 467, § 1; 1985, No. 996, § 1; A.S.A. 1947, § 76-459; reen. Acts 1987, No. 863, § 2; Acts 1993, No. 670, § 1; 1999, No. 1028, § 5.