Georgia Code Title 40. Motor Vehicles and Traffic § 40-2-151.2

(b) Under the authority granted and subject to the conditions imposed by Article III, Section IX, Paragraph VI(r) of the Constitution of Georgia, for the period beginning on July 1, 2022, and ending on June 30, 2032, all of the money collected pursuant to paragraph (19) of subsection (a) of Code Section 40-2-151, Code Section 40-2-151.1, and subsection (b) of Code Section 48-13-50.3 shall be annually appropriated to the Transportation Trust Fund established by this Code section and such funds shall not lapse as otherwise required by Article III, Section IX, Paragraph IV(c) of the Constitution of Georgia. Each annual appropriation shall be made through the General Appropriations Act and shall include all of the money collected from such sources during the most recently completed fiscal year.

(c) All of the money appropriated to the Transportation Trust Fund pursuant to subsection (b) of this Code section shall be dedicated for use and expended by the commissioner of transportation for transportation purposes and transit projects as such terms are defined in Code Section 40-2-151.1. Not more than ten percent of the funds shall be expended on transit projects.

(d) The commissioner of transportation shall prepare an accounting of the funds expended pursuant to this subsection during the most recently completed fiscal year to be provided to the Office of Planning and Budget, the House Budget and Research Office, and the Senate Budget and Evaluation Office by January 1 of each year.