Section 2113 Of Chapter 3. Highway Users Tax Account From California Streets And Highways Code >> Division 3. >> Chapter 3.

. No apportionment of money from the Highway Users Tax Fund as provided in Section 2106 or 2107 shall be made to a city unless the city has set up by ordinance a "special gas tax street improvement fund." All apportionments of such moneys shall be deposited in the "special gas tax street improvement fund." In making any expenditure a city shall follow the law governing it in regard to the doing of the particular type of work in cases which are not exclusively municipal affairs. No state officer or employee shall be liable for anything done, or omitted to be done, by any city in the performance of any work. Interest received by a city from the investment of money in its special gas tax street improvement fund shall be deposited in the fund and shall be used for street purposes.