County Use of Liquid Fuels Tax Fund

Anne X. Alpern,

Attorney General, Alan M. Ruben, Deputy Attorney General, and Harrington Adams, Deputy Attorney General,

You have asked our opinion as to whether certain items may be properly charged against the county liquid fuels tax funds held by the several counties of the Commonwealth under the provisions of the Act of May 21, 1931, P. L. 149, as amended, 72 PS §§2611a-261 lz, supp., known as The Liquid Fuels Tax Act. Specifically, you ask, may a county use the funds for the following purposes:

1. To satisfy the county’s obligation to pay the costs and fees of viewers who assess the damages…