15-70-127. Bridge and road safety and accountability restricted account. (1) There is a bridge and road safety and accountability restricted account in the state special revenue fund provided for in 17-2-102. All interest and income earned on the account must, in accordance with the provisions of 17-2-124, be deposited to the credit of the account and any unexpended balance in the account must remain in the account. Revenue from the gasoline and special fuels taxes must be deposited in the account pursuant to 15-70-403(2)(c) and (3)(c).

(2) The money in the account is restricted as provided in Article VIII, section 6, of the Montana constitution and may be used only for statutory refunds and adjustments and for providing annual funding as follows:

(a) for use by the department of transportation for the construction, reconstruction, maintenance, and repair of highways and bridges in the state selected and designated by the transportation commission:

(i) $12.5 million for fiscal year 2018; and

(ii) 35% or $9.8 million, whichever is greater, for fiscal year 2019 and thereafter;

(b) the remainder for the local government road construction and maintenance match program provided for in 15-70-130.