Disposition of proceeds of taxes on motor fuel.
Section 361
SEC. 361. Disposition of proceeds of taxes on motor fuel. — The proceeds of the tax on motor fuel prescribed in subsections (b), (c), and (d) of section 142 of this Code shall be distributed as follows: Twenty per centum shall accrue to the provincial road and bridge funds of the different provinces in proportion to the population in each province as shown in the latest available census and the remaining eighty per centum of said money shall be deposited in the National Treasury to constitute a special fund for the maintenance, reconstruction, improvement, and, where practicable, for the construction of provincial and national roads and bridges, to be apportioned by the Secretary of Public Works and Communications to the different provinces in the following proportions: Twenty per centum equally among all the provinces; Twenty per centum in proportion to the combined length of first and second-class roads maintained through out the previous year in each province; Twenty per centum in proportion to the land area; and Twenty per centum in the discretion of the Secretary of Public Works and Communications for the maintenance, improvement, or construction of interprovincial and coast-to-coast roads, or for the maintenance and improvement of roads subject to unusually heavy traffic. The sub province of Catanduanes shall be considered as a province separate and independent from the Province of Albay for the purposes of this section. Chartered cities shall each receive a share equal to that of a province: Provided, That the share corresponding to the chartered cities together with the share corresponding to the province to which said cities were formerly attached shall in no case exceed the whole amount which corresponded to the city and the province together prior to their separation. The eighty per centum of the funds herein set aside are appropriated exclusively for the maintenance, reconstruction, improvement, and, where practicable, for the construction of provincial and national roads and bridges; and the said funds shall be expended only upon projects to be designated by the Secretary of Public Works and Communications.