OPERATION OF THE KENTUCKY STATE AND LOCAL TAX SYSTEM IN RELATION TO MANUFACTURING DEVELOPMENT

an organization equipped to conduct the work, the department may let the city government expend the funds. With the approval of the Department of Public Works, a city may spend the money to acquire rights of way, or let it accumulate for a major project, or even spend it outside the city limits for projects helpful to the city's highway problem. Though there is variation in how and by whom the city's allotment is spent, there is not " diversion," since the cities' expenditures for streets are so much greater than their gas tax allotments.