Any highway users tax fund money withheld by the state treasurer from allocation to any city or incorporated town, for any reason, shall in no case be withheld for a period to exceed six months from the date that the payment is to be made. After the six-month period has expired and the municipality has failed to correct the reason for withholding, the state treasurer shall pay the withheld funds to the county in which the city or incorporated town from which the funds are withheld is located, which funds shall be spent on the streets of said city or incorporated town.
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