CHAPTER 226

An Act to restrict the purposes for which the revenues from certain taxes
may be expended.
; [H 151]

Approved March 12, 1954
Be it enacted by the General Assembly of Virginia:

1. § 1. Notwithstanding any other provision of law, no portion of the
revenue derived from the taxes levied under §§ 58-628, 58-711, and 58-744
of the Code of Virginia, as amended, except upon aviation fuel, shall be
expended for any purpose other than the purposes hereinafter set forth:

(a) The construction and reconstruction of highways, streets, bridges,
tunnels and ferries and the maintenance thereof ;

(b) The acquisition of land, bridges, tunnels and ferries required
therefor ;

‘((c) The purchase of equipment required therefor ;

(d) The employment of such personnel as may be required therefor ;

(e) Structures required in connection with the foregoing;

(f) Expenditures directly and necessarily required for the fore-
going purposes including retirement of revenue bonds and no other reason.

As used above, the word “revenue” shall be construed to include only
net revenues remaining after the making of any refunds for nonhighway
use of motor fuel or fuels, as defined in §§ 58-687 and 58-732, as now pro-
vided by law, and shall not be construed to mean any revenue from taxes
levied upon aviation fuel.

§ 2. The State Comptroller shall not issue any warrant on such
revenues in violation of the provisions of this act.