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§7-27-14. Creation of County Road Improvement Account

(a) Account created. – There is hereby created in the State Treasury a Special Revenue Revolving Fund account known as the "County Road Improvement Account” which is an interest-bearing account that shall be invested in the manner described in section nine-c, article six, chapter twelve of this code, with the interest income a proper credit […]

§7-27-3. Definitions

For purposes of this article: (1) “Business” means any activity engaged in by any person, or caused to be engaged in by any person, with the object of direct or indirect economic gain, benefit or advantage, and includes any purposeful revenue generating activity in a county of this state that imposes transportation sales and use […]

§7-27-4. Creation of County Road Construction Project Plan

§7-27-4. Creation of county road construction project plan. A county commission may, upon its own initiative or upon application of: (1) a highway authority; (2) a local, county or regional economic development authority; or (3) any resident of the county, propose creation of a road construction project plan for the county, or propose an amendment […]

§7-27-2. Purpose and Findings

(a) The Legislature hereby makes the following findings: (1) Roads maintained by the Department of Transportation include: