74-1321.

Excise tax on railroad transporting freight; similar appropriation; how used.

All revenue derived from the tax levied pursuant to section 74-1320, together with such other funds as may be appropriated by the state for the same purposes, shall be placed in the Grade Crossing Protection Fund and may be allocated and expended in the same manner as other money in such fund for the purpose of constructing, rehabilitating, relocating, or modifying railroad grade separation facilities.