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Ernest Ellison Auditor General Tallahassee

QUESTIONS:

1. With reference to the 80 percent and the 20 percent portions of the surplus second gas tax, under the Constitution and Ch. 77-165, Laws of Florida, may a board of county commissioners budget, appropriate, and expend such tax revenues for the repair and maintenance of existing roads and bridges, having in mind particularly the provisions of s. 336.41(3), F. S., as amended and enacted by s. 11 of Ch. 77-165, Laws of Florida?

2. May such revenues be used for `overhead' costs of the county identifiable as relating exclusively to a specific…