HIGHWAYS AND BRIDGES
40-702. State highway account -- Establishment. For the purpose of carrying out the provisions of this title, there is established in the dedicated fund of the state treasury an account to be known as the state highway account, which account shall include:
(1) All moneys received by the state treasurer for deposit to the state highway account.
(2) All fines, penalties and forfeitures incurred and collected for violations of the provisions of this title, except as otherwise provided.
(3) All donations to the state from any source for the construction and improvement of highways.
(4) All moneys received from local boards under joint contracts for the construction of state highways.
(5) All federal surface transportation funds received from the United States government, including, but not limited to, funds received pursuant to chapter 1 of title 23, United States Code, for the national highway systems program, the surface transportation program, the highway bridge program, the minimum guarantee program, the federal lands highways program and other similar programs under successor laws.
(6) Other moneys which may be provided by law for the construction and improvement of state highways.
(7) Interest earned on the investment of idle moneys in the state highway account shall be paid to the state highway account.