(1) There is appropriated to the department from the Transportation Fund annually an amount equal to 30% of an amount which the director of finance shall compute in the following manner: The total revenue deposited into the Transportation Fund during the fiscal year from state highway-user taxes and fees, minus those amounts appropriated or transferred from the Transportation Fund during the same fiscal year to: (a) the Department of Public Safety; (b) the State Tax Commission; (c) the Division of Finance; (d) the Utah Travel Council; (e) the road usage charge program created in Section 72-1-213.1; and (f) any other amounts appropriated or transferred for any other state agencies not a part of the department.

(a) the Department of Public Safety;

(b) the State Tax Commission;

(c) the Division of Finance;

(d) the Utah Travel Council;

(e) the road usage charge program created in Section 72-1-213.1; and

(f) any other amounts appropriated or transferred for any other state agencies not a part of the department.

(2) (a) Except as provided in Subsection (2)(b), all of the money appropriated in Subsection (1) shall be apportioned among counties and municipalities for class B and class C roads as provided in this title. (b) The department shall annually transfer $500,000 of the amount calculated under Subsection (1) to the State Park Access Highways Improvement Program created in Section 72-3-207.

(a) Except as provided in Subsection (2)(b), all of the money appropriated in Subsection (1) shall be apportioned among counties and municipalities for class B and class C roads as provided in this title.

(b) The department shall annually transfer $500,000 of the amount calculated under Subsection (1) to the State Park Access Highways Improvement Program created in Section 72-3-207.

(3) Each quarter of every year the department shall make the necessary accounting entries to transfer the money appropriated under this section for class B and class C roads.

(4) The funds appropriated for class B and class C roads shall be expended under the direction of the department as the Legislature shall provide.