Syfert Injury Law Firm
Your Trusted Partner in Personal Injury & Workers' Compensation
Call Now: 904-383-7448Your Trusted Partner in Personal Injury & Workers' Compensation
Call Now: 904-383-7448(a) Except as hereinafter provided, the appropriation for each department, officer, bureau, board, commission, agency, or institution for which appropriation is made shall be for a specific sum of money; and no appropriation shall allocate to any object the proceeds of any particular tax or fund or a part or percentage thereof.
(b) An amount equal to all money derived from motor fuel taxes received by the state in each of the immediately preceding fiscal years, less the amount of refunds, rebates, and collection costs authorized by law, is hereby appropriated for the fiscal year beginning July 1, of each year following, for all activities incident to providing and maintaining an adequate system of public roads and bridges in this state, as authorized by laws enacted by the General Assembly of Georgia, and for grants to counties by law authorizing road construction and maintenance, as provided by law authorizing such grants. Said sum is hereby appropriated for, and shall be available for, the aforesaid purposes regardless of whether the General Assembly enacts a general appropriations Act; and said sum need not be specifically stated in any general appropriations Act passed by the General Assembly in order to be available for such purposes. However, this shall not preclude the General Assembly from appropriating for such purposes an amount greater than the sum specified above for such purposes. The expenditure of such funds shall be subject to all the rules, regulations, and restrictions imposed on the expenditure of appropriations by provisions of the Constitution and laws of this state, unless such provisions are in conflict with the provisions of this paragraph. And provided, however, that the proceeds of the tax hereby appropriated shall not be subject to budgetary reduction. In the event of invasion of this state by land, sea, or air or in case of a major catastrophe so proclaimed by the Governor, said funds may be utilized for defense or relief purposes on the executive order of the Governor.
(c) A trust fund for use in the reimbursement of a portion of an employer's workers' compensation expenses resulting to an employee from the combination of a previous disability with subsequent injury incurred in employment may be provided for by law. As authorized by law, revenues raised for purposes of the fund may be paid into and disbursed from the trust without being subject to the limitations of subparagraph (a) of this Paragraph or of Article VII, Section III, Paragraph II.
(d) As provided by law, additional penalties may be assessed in any case in which any court in this state imposes a fine or orders the forfeiture of any bond in the nature of the penalty for all offenses against the criminal and traffic laws of this state or of the political subdivisions of this state. The proceeds derived from such additional penalty assessments may be allocated for the specific purpose of meeting any and all costs, or any portion of the cost, of providing training to law enforcement officers and to prosecuting officials.
(e) The General Assembly may by general law approved by a three-fifths' vote of both houses designate any part or all of the proceeds of any state tax now or hereafter levied and collected on alcoholic beverages to be used for prevention, education, and treatment relating to alcohol and drug abuse.
(f) The General Assembly is authorized to provide by law for the creation of a State Children's Trust Fund from which funds shall be disbursed for child abuse and neglect prevention programs. The General Assembly is authorized to appropriate moneys to such fund and such moneys paid into the fund shall not be subject to the provisions of Article III, Section IX, Paragraph IV(c), relative to the lapsing of funds.
(g) The General Assembly is authorized to provide by law for the creation of a Seed-Capital Fund from which funds shall be disbursed at the direction of the Advanced Technology Development Center of the University System of Georgia to provide equity and other capital to small, young, entrepreneurial firms engaged in innovative work in the areas of technology, manufacturing, or agriculture. Funds shall be disbursed in the form of loans or investments which shall provide for repayment, rents, dividends, royalties, or other forms of return on investments as provided by law. Moneys received from returns on loans or investments shall be deposited in the Seed-Capital Fund for further disbursement. The General Assembly is authorized to appropriate moneys to such fund and such moneys paid into the fund shall not be subject to the provisions of Article III, Section IX, Paragraph IV(c) relative to the lapsing of funds. The General Assembly shall be authorized to provide by law for any matters relating to the purpose or provisions of this subparagraph.
(h) The General Assembly is authorized to provide by general law for additional penalties or fees in any case in any court in this state in which a person is adjudged guilty of an offense against the criminal or traffic laws of this state or an ordinance of a political subdivision of this state. The General Assembly is authorized to provide by general law for the allocation of such additional penalties or fees for the construction, operation, and staffing of jails, correctional institutions, and detention facilities by counties.
(i) The General Assembly is authorized to provide by general law for the creation of an Indigent Care Trust Fund. Any hospital, hospital authority, county, or municipality is authorized to contribute or transfer moneys to the fund and any other person or entity specified by the General Assembly may also contribute to the fund. The General Assembly may provide by general law for the dedication and deposit of revenues raised from specified sources for the purposes of the fund into the fund. Moneys in the fund shall be exclusively used for primary health care programs for medically indigent citizens and children of this state, for expansion of Medicaid eligibility and services, or for programs to support rural and other health care providers, primarily hospitals, who disproportionately serve the medically indigent. Any other appropriation from the Indigent Care Trust Fund shall be void. Contributions and revenues deposited to the fund shall not lapse and shall not be subject to the limitations of subparagraph (a) of this Paragraph or of Article VII, Section III, Paragraph II. Contributions in the fund which are not appropriated as required by this subparagraph shall be refunded pro rata to the contributors thereof, as provided by the General Assembly.
(j) The General Assembly is authorized to provide by general law for the creation of an emerging crops fund from which to pay interest on loans made to farmers to enable such farmers to produce certain crops on Georgia farms and thereby promote economic development. The General Assembly is authorized to appropriate moneys to such fund and moneys so appropriated shall not be subject to the provisions of Article III, Section IX, Paragraph IV(c), relative to the lapsing of appropriated funds. Interest on loans made to farmers shall be paid from such fund pursuant to such terms, conditions, and requirements as the General Assembly shall provide by general law. The General Assembly may provide by general law for the administration of such fund by such state agency or public authority as the General Assembly shall determine.
(k) The General Assembly is authorized to provide by general law for additional penalties or fees in any case in any court in this state in which a person is adjudged guilty of an offense involving driving under the influence of alcohol or drugs or reckless driving. The General Assembly is authorized to provide by general law for the allocation of such additional penalties or fees to the Brain and Spinal Injury Trust Fund, as provided by law, for the specified purpose of meeting any and all costs, or any portion of the costs, of providing care and rehabilitative services to citizens of the state who have survived neurotrauma with head or spinal cord injuries. Moneys appropriated for such purposes shall not lapse. The General Assembly may provide by general law for the administration of such fund by such authority as the General Assembly shall determine.
(l) The General Assembly is authorized to provide by general law for the creation of a roadside enhancement and beautification fund from which funds shall be disbursed for enhancement and beautification of public rights of way; for allocation and dedication of revenue from tree and other vegetation trimming or removal permit fees, other related assessments, and special and distinctive wildflower motor vehicle license plate fees to such fund; that moneys paid into the fund shall not lapse, the provisions of Article III, Section IX, Paragraph IV(c) notwithstanding; and for any matters relating to the purpose or provisions of this subparagraph. An Act creating such fund and making such provisions effective January 1, 1999, or later may originate or have originated in the Senate or the House of Representatives.
(m) There shall be within the Department of Agriculture a dog and cat reproductive sterilization support program to control dog and cat overpopulation and thereby reduce the number of animals housed and killed in animal shelters, which program shall be administered by the Commissioner of Agriculture. In order to fund the program, there shall be issued beginning in 2003 specially designed license plates promoting the program. The General Assembly shall provide by law for the issuance of such license plates and for the dedication of certain revenue derived from fees for such plates to the support of the program. All such dedicated revenue derived from special license plate fees, any funds appropriated to the department for such purposes, and any voluntary contributions or other funds made available to the department for such purposes and all interest thereon shall be deposited in a special fund for support of the program, shall not be used for any purpose other than support of the program, and shall not lapse. The General Assembly may provide by law for all matters necessary or appropriate to the implementation of this paragraph.
(n) The General Assembly may provide by law for the issuance and renewal of special motor vehicle license plates that motor vehicle owners may optionally purchase and renew for additional fees. The General Assembly may provide for all or a portion of the net revenue, as defined by the General Assembly, derived from the additional fees charged for any such special license plate to be dedicated to an agency, fund, or nonprofit corporation to implement or support programs related to the nature of the special license plate, as intended by the authorizing statute. Any dedication of funds enacted pursuant to the authority of this subparagraph may be in whole or in part for the ultimate use of a nonprofit corporation, without limitation by Article III, Section VI, Paragraph VI, if the General Assembly determines that the license plate program and such appropriation will benefit both the state and the nonprofit corporation. Any law enacted pursuant to the authority of this subparagraph may provide that funds dedicated pursuant to such law shall not lapse as otherwise required by Article III, Section IX, Paragraph IV(c). Any law enacted pursuant to the authority of this subparagraph shall be required to receive a two thirds' majority vote in both the Senate and the House of Representatives.
(o) The General Assembly may provide by general law for additional penalties in any case in any court in this state in which a person is adjudged guilty of keeping a place of prostitution, pimping, pandering, pandering by compulsion, solicitation of sodomy, masturbation for hire, trafficking of persons for sexual servitude, or sexual exploitation of children and may impose assessments on adult entertainment establishments as defined by law; and such appropriated amount shall not lapse as required by Article III, Section IX, Paragraph IV(c) and shall not be subject to the limitations of subparagraph (a) of this Paragraph, Article III, Section V, Paragraph II, Article VII, Section III, Paragraph II(a), or Article VII, Section III, Paragraph IV. The General Assembly may provide by general law for the allocation of such assessments and additional penalties to the Safe Harbor for Sexually Exploited Children Fund for the specified purpose of meeting any and all costs, or any portion of the costs, of providing care and rehabilitative and social services to individuals in this state who have been or may be sexually exploited. The General Assembly may provide by general law for the administration of such fund by such authority as the General Assembly shall determine.
(o) The proceeds of any excise tax imposed by general law on the sale of fireworks or consumer fireworks in this state shall be dedicated to the provision of trauma care, fire services, and local public safety purposes in Georgia. The General Assembly shall provide by general law for the use, dedication, and deposit of revenues raised from any such excise tax on fireworks or consumer fireworks. Contributions and revenues deposited for such purposes shall not lapse and shall not be subject to the limitations of subparagraph (a) of this Paragraph or of Article VII, Section III, Paragraph II.
(Ga. Const. 1983, Art. 3, § 9, Para. 6; Ga. L. 1986, p. 1631, § 1/SR 330; Ga. L. 1988, p. 2106, § 1/HR 552; Ga. L. 1988, p. 2125, § 1/SR 347; Ga. L. 1988, p. 2126, § 1/SR 350; Ga. L. 1990, p. 2441, § 1/HR 796; Ga. L. 1992, p. 3333, § 1/HR 840; Ga. L. 1998, p. 1683/SR 144; Ga. L. 1998, p. 1688/SR 559; Ga. L. 2002, p. 1503, § 1/HR 264; Ga. L. 2006, p. 1112, § 1/HR 1564; Ga. L. 2014, p. 887, § 1/HR 1183; Ga. L. 2015, p. 1497, § 1/SR 7; Ga. L. 2016, p. 877, § 1/SR 558.)
- Amendment of the Georgia Constitution proposed by Ga. L. 2018, p. 1138, § 1/HR 238, if ratified, would add a new subparagraph to read as follows: "(p) The General Assembly is authorized to provide by general law that up to 80 percent of all moneys received by the state from the levy of a tax on the sale and use of goods and services, as defined by general law, collected by establishments classified under the 2007 North American Industry Classification Code 451110, sporting goods stores, in the immediately preceding fiscal year will be paid into and dedicated to the Georgia Outdoor Stewardship Trust Fund for the purpose of protecting and preserving conservation land, as more specifically provided for by general law. Any general law adopted pursuant to this Paragraph shall provide for automatic repeal not more than ten years after its effective date, provided that such repeal date may be extended for a maximum of ten additional years. The revenues dedicated pursuant to this subparagraph shall not lapse, the provisions of Article III, Section IX, Paragraph IV(c) to the contrary notwithstanding, and such revenues shall not be subject to the limitations of subparagraph (a) of this Paragraph or Article VII, Section III, Paragraph II(a)."
- Art. III, Sec. IX, Para. VI; Art. III, Sec. X, Para. VII; Art. VII, Sec. II, Para. III.
- Provider Payment Agreement Act, § 31-8-179 et seq.
Financing of state transportation system generally, § 32-2-2.
Roadside enhancement and beautification, § 32-6-75.1 et seq.
Creation of subsequent injury trust fund, § 34-9-352.
Grants for road construction and maintenance, § 36-17-20.
Use of fuel tax money for emergency defense purposes, § 38-2-172.
Disposition of collected revenues, § 48-2-17.
Motor fuel and road taxes generally, Ch. 9, T. 48.
Peace Officer and Prosecutor Training Fund Act of 1983, § 15-21-70 et seq.
Jail Construction and Staffing Act, § 15-21-90 et seq.
- The constitutional amendment (Ga. L. 1986, p. 1631, § 1) which added subparagraph (f) was approved by a majority of the qualified voters voting at the general election held on November 4, 1986.
The constitutional amendment (Ga. L. 1988, p. 2106, § 1) which added subparagraph (g) authorizing the creation of a Seed-Capital Fund to provide equity and other capital to certain firms engaged in innovative work in the areas of technology, manufacturing, or agriculture, providing for payments into the fund and disbursements therefrom, and providing for returns on loans and investments was approved by a majority of the qualified voters voting at the general election held on November 8, 1988.
The constitutional amendment (Ga. L. 1988, p. 2125, § 1) which added subparagraph (g) (redesignated as subparagraph (h) by Ga. L. 1990, p. 2441, §§ 1, 2, approved November 6, 1990) authorizing the General Assembly to provide for additional penalties or fees in criminal or traffic cases, and to allocate such penalties or fees for the construction, operation, and staffing of jails, correctional institutions, and detention facilities by counties was approved by a majority of the qualified voters voting at the general election held on November 8, 1988.
The constitutional amendment (Ga. L. 1988, p. 2126, § 1) which added subparagraph (g) (redesignated as subparagraph (i) by Ga. L. 1990, p. 2441, §§ 1, 2, approved November 6, 1990) authorizing the creation of an Indigent Care Trust Fund and authorizing contributions thereto and appropriations therefrom was approved by a majority of the qualified voters voting at the general election held on November 8, 1988.
The constitutional amendment (Ga. L. 1988, p. 2110, § 1) which would have added a new subparagraph authorizing the creation of an Export Finance Fund from which funds shall be disbursed for a Georgia export finance program to provide loan guarantees, insurance, and coinsurance, to support the export of certain goods, services, and agricultural commodities produced or grown primarily in Georgia, and to provide for payments into the fund and disbursements therefrom was defeated at the general election on November 8, 1988.
The constitutional amendment (Ga. L. 1990, p. 2441, §§ 1, 2) which redesignated the last two subparagraphs designated as subparagraph (g) as subparagraphs (h) and (i), respectively, and added subparagraph (j) was approved by a majority of the qualified voters voting at the general election held on November 6, 1990. Ga. L. 1990, p. 2441, also repealed and superseded the amendments proposed in Ga. L. 1990, p. 2445, relating to an emerging crops loan fund.
The constitutional amendment (Ga. L. 1992, p. 3333, § 1) which revised subparagraph (i) to provide for the dedication and deposit of revenues raised from specified sources for the purposes of funding an Indigent Care Trust Fund; to provide that moneys in the fund shall be exclusively used for primary health care programs for medically indigent citizens and children, for expansion of Medicaid eligibility and services, or for programs to support rural and other health care providers who disproportionately serve the medically indigent; and to provide that contributions and revenues deposited to the fund shall not lapse, was approved by a majority of the qualified voters voting at the general election held on November 3, 1992.
The constitutional amendment (Ga. L. 1992, p. 3339, §§ 1, 2) which would have redesignated subparagraph (b) as subparagraph (b)(1) and would have added subparagraph (b)(2) with provisions as to a Transportation Trust Fund, was defeated at the general election on November 3, 1992.
The constitutional amendment (Ga. L. 1998, p. 1683) which added subparagraph (k), relating to the Brain and Spinal Injury Trust Fund, was approved by a majority of the qualified voters voting at the general election held on November 3, 1998.
The constitutional amendment (Ga. L. 1998, p. 1684) which would have created the Land, Water, Wildlife, and Recreation Heritage Fund, was defeated at the general election held on November 3, 1998.
The constitutional amendment (Ga. L. 1998, p. 1688) which added the second subparagraph (k) (now (l)), relating to a roadside enhancement and beautification fund, was approved by a majority of the qualified voters voting at the general election held on November 3, 1998.
The constitutional amendment (Ga. L. 2002, p. 1503, § 1), which added subparagraph (m), was approved by a majority of the qualified voters voting at the general election held November 5, 2002.
The constitutional amendment (Ga. L. 2006, p. 1112, § 1), which added subparagraph (n), was approved by a majority of the qualified voters voting at the general election held on November 7, 2006.
The constitutional amendment proposed by Ga. L. 2010, p. 1261, § 1, which would have added subparagraph (o) to add a $10.00 tag fee on private passenger vehicles for state-wide trauma care, was defeated at the general election held on November 2, 2010.
The constitutional amendment (Ga. L. 2014, p. 887, § 1/HR 1183) which inserted "or reckless driving" at the end of the first sentence of subsection (k), was ratified at the general election held on November 4, 2014.
The constitutional amendment (Ga. L. 2015, p. 1497, § 1/SR 7) which added the first subparagraph (o) was ratified at the general election held on November 8, 2016.
The constitutional amendment (Ga. L. 2016, p. 877, § 1/SR 558) which added the second subparagraph (o) was ratified at the general election held on November 8, 2016.
- For article, "Health: Care and Protection of Indigent and Elderly Patients," see 30 Ga. St. U.L. Rev. 153 (2013). For comment discussing paragraph (c), see 13 Ga. St. B.J. 50 (1976).
- The purpose of this and other paragraphs on appropriation control is to end the practice of allocating or earmarking particular taxes for the use by any specific department, and to require the General Assembly to appropriate from the general fund specific amounts for each fiscal year for the support of each department or agency. Gregory v. Hamilton, 215 Ga. 735, 113 S.E.2d 395 (1960) (see Ga. Const. 1983, Art. III, Sec. IX, Para. VI).
- Plaintiffs' mandamus claims were improperly denied as the plaintiffs did not have an adequate legal remedy to challenge the constitutionality of Ga. L. 2015, pp. 236, 241-264, §§ 5-8 (HB 170) by pursuing a refund action because the plaintiffs did not argue that H.B. 170 illegally assessed taxes against the plaintiffs, but, rather, the plaintiffs argued that it violated the state constitution by allowing revenues from taxes on motor fuels to be apportioned for purposes other than on roads and bridges; thus, the relief the plaintiffs sought was broader than the relief provided by the statute, O.C.G.A. § 48-9-3, which was limited to a refund of the assessed taxes plus interest, and the trial court erred in concluding that the refund statute was an adequate legal remedy for the plaintiffs' claims. Ga. Motor Trucking Ass'n v. Georgia Dep't of Revenue, 301 Ga. 354, 801 S.E.2d 9 (2017).
- The General Assembly was not prohibited from imposing as a condition for granting state funds for road construction and maintenance that for a county to be eligible a tax credit must be given on homesteads first and then on tangible personal property (exclusive of motor vehicles and trailers) in accordance with the formulas prescribed in the Act. Brown v. Wright, 231 Ga. 686, 203 S.E.2d 487 (1974).
General Assembly may attach reasonable conditions to its monetary grants to counties for road construction and maintenance. Brown v. Wright, 231 Ga. 686, 203 S.E.2d 487 (1974).
- The 1952 amendment to this paragraph (Ga. L. 1951, p. 849), neither expressly nor by necessary implication, divests the Highway Department (now Department of Transportation) of the power conferred by Ga. Const. 1976, Art. IX, Sec. VI, Para. I(a) (see Ga. Const. 1983, Art. IX, Sec. III, Para. I) to contract for the use of bridge facilities from the State Bridge Building Authority (now Georgia Highway Authority) for highway purposes, and to pay annual or monthly rentals for the use of them during the contract period. McLucas v. State Bridge Bldg. Auth., 210 Ga. 1, 77 S.E.2d 531 (1953).
- O.C.G.A. § 19-14-21 is part of an enrolled Act (Ga. L. 1987, p. 1133) conclusively presumed to have been enacted in accordance with constitutional requirements and although subsection (b) of that section is invalid because it violates the proscription against "earmarked" taxes it does not invalidate the remainder of the section. Collins v. Woodham, 257 Ga. 643, 362 S.E.2d 61 (1987).
Environmental assurance fee provided for by O.C.G.A. § 12-13-10 is not motor fuel tax within the meaning of subparagraph (b) of Ga. Const. 1983, Art. III, Sec. IX, Para. VI. Luke v. Georgia Dep't of Natural Resources, 270 Ga. 647, 513 S.E.2d 728 (1999).
- Trial court did not err in dismissing the plaintiffs' complaint that local sales and use taxes on motor fuels were not allocated to the maintenance and construction of public roads and bridges as the Motor Fuel Provision revealed that motor fuel taxes were limited to per-gallon taxes on distributors of motor fuel, and did not include sales and use taxes imposed on retail sales of motor fuels because the local sales and use taxes authorized by Ga. L. 2015, pp. 236, 241-264, §§ 5-8 (HB 170) were separate and distinct from the taxes on distributors and were not "motor fuel taxes" as that term was used in the Motor Fuel Provision; and, as a result, the defendants had no duty to appropriate for public roads an amount of revenue equal to the proceeds from local sales and use taxes. Ga. Motor Trucking Ass'n v. Georgia Dep't of Revenue, 301 Ga. 354, 801 S.E.2d 9 (2017).
Cited in State Ports Auth. v. Arnall, 201 Ga. 713, 41 S.E.2d 246 (1947); Weeks v. Georgia State Hwy. Auth., 217 Ga. 14, 120 S.E.2d 620 (1961).
Purpose of this paragraph is to require General Assembly to make a yearly appropriation of specific sum of money for each department or agency. 1972 Op. Att'y Gen. No. 72-112 (see Ga. Const. 1983, Art. III, Sec. IX, Para. VI).
- Governor, as director of budget, is authorized to restrict and curtail legislative appropriations where anticipated income of state would otherwise be exceeded. 1952-53 Op. Att'y Gen. p. 276.
This paragraph generally prohibits state organizations from collecting money and using that money for their own programs. 1971 Op. Att'y Gen. No. 71-126 (see Ga. Const. 1983, Art. III, Sec. IX, Para. VI).
- This paragraph and Ga. Const. 1976, Art. VII, Sec. II, Para. III (see Ga. Const. 1983, Art. VII, Sec. III, Para. II), preclude both the practice of allocating particular sources of income for the use of a particular agency and the allocation of the fees, or any part of the fees, collected by the various examining boards to meet their expenses, and further preclude any implied commitment on the part of the General Assembly to appropriate to the examining boards an amount equal to the total fees generated. 1976 Op. Att'y Gen. No. 76-93 (see Ga. Const. 1983, Art. III, Sec. IX, Para. VI).
- A statute which attempts to earmark receipts from certain revenue sources as an appropriation to a certain agency is unconstitutional. 1972 Op. Att'y Gen. No. 72-107.
- While this paragraph and Ga. Const. 1976, Art. VII, Sec. II, Para. III (see Ga. Const. 1983, Art. VII, Sec. III, Para. II) do not specifically provide that money recovered for contractual violations or delinquent accounts be paid into the treasury, such money must be paid into the state treasury, and not earmarked. 1971 Op. Att'y Gen. No. 71-126 (see Ga. Const. 1983, Art. III, Sec. IX, Para. VI).
Failure to appropriate full estimated amount committed by para. VI(b), freeing a corresponding amount of estimated available funds for appropriation for other purposes, is unconstitutional. 1980 Op. Att'y Gen. No. 80-30 (see Ga. Const. 1983, Art. III, Sec. IX, Para. VI).
- The General Assembly may by legislation authorize courts, when assessing additional penalty provided for under paragraph (d), to make such assessment at time bond is set. 1981 Op. Att'y Gen. No. U81-43. (see Ga. Const. 1983, Art. III, Sec. IX, Para. VI).
- To construct and maintain a system of public roads, streets, sidewalks, bridges, and appurtenances, and to provide traffic control devices and equipment to control and accommodate the flow of traffic therein would be "activities incident to providing and maintaining an adequate system of public roads and bridges in this State" under the provisions of this paragraph, and Ga. L. 1965, p. 458, § 1 (see now O.C.G.A. § 36-40-41) declares the same within its latitude. 1965-66 Op. Att'y Gen. No. 65-40 (see Ga. Const. 1983, Art. III, Sec. IX, Para. VI).
- The lawful method of distribution of funds to the Georgia Real Estate Commission calls for the Secretary of State to exercise the Secretary's discretion in dividing the total appropriation for the joint secretary's office among the various examining boards including the Georgia Real Estate Commission. 1976 Op. Att'y Gen. No. 76-93.
- The General Assembly may not set aside a continuing appropriation for 31 years for the purpose of developing ports under the jurisdiction of the State Ports Authority. 1945-47 Op. Att'y Gen. p. 645.
Department of Transportation may not utilize motor fuel tax funds to construct walkways on bridges for purpose of fishing. 1975 Op. Att'y Gen. No. 75-96.
Department of Transportation is authorized to construct and maintain airports, but use of funds for that purpose, unless specifically appropriated by the legislature, would be unconstitutional. 1962 Op. Att'y Gen. p. 267.
- Motor fuel tax funds may not lawfully be used by the Department of Transportation for the planning, designing, purchase of right of way and easements, construction, and maintenance of ways for the sole travel of bicycles off the State Highway System. 1973 Op. Att'y Gen. No. 73-133.
- Interest earned on motor fuel tax revenues is constitutionally appropriated for activities incident to the construction and maintenance of roads and bridges. 1984 Op. Att'y Gen. No. 84-6.
- The Subsequent Injury Trust Fund is not subject to the requirement that monies be paid into the general fund of the state treasury. 1993 Op. Att'y Gen. No. 93-28.
- 39 Am. Jur. 2d, Highways, Streets, and Bridges, § 130 et seq.
- 81A C.J.S., States, § 404 et seq.
- Particularity of specification of purpose required in appropriation bill, 20 A.L.R. 981.