(a) There is hereby created within the State Road Fund a special revenue account to be known as the State Road Construction Account held in the State Treasury to be expended by the Division of Highways for construction, maintenance and repair of public highways and bridges in this state. The State Road Construction Account created in this section is a special revenue account in the State Treasury and is not part of the state General Revenue Fund.

(b) The State Road Construction Account shall consist of:

(1) All or any portion of the proceeds of any parkway revenue bonds issued pursuant to section ten of this article that the Parkways Authority, in its discretion, may credit to the State Road Construction Account, notwithstanding any provision of said section to the contrary;

(2) Any appropriations, grants, gifts, contributions or other revenues received by the State Road Construction Account from any source; and

(3) All interest earned on moneys held in the account.

(c) The funds in the special revenue account created by this section will be expended by the Division of Highways for the costs of acquisition, construction, reconstruction, maintenance, improvement or repair of public highways and bridges, as contained in the Division of Highways’ Statewide Transportation Improvement Plan as it existed on June 1, 2017, or the West Virginia Division of Highways SOS Transportation Investment Program Candidate Project List dated May 3, 2017, in the following counties:

(1) Raleigh County;

(2) Fayette County;

(3) Wyoming County;

(4) Mercer County;

(5) Kanawha County;

(6) Greenbrier County;

(7) Monroe County;

(8) Summers County;

(9) McDowell County; and

(10) Nicholas County.

(d) (1) Expenditures of funds from the State Road Construction Account shall be supplemental to and in addition to all other funds scheduled to be allocated to any other projects as contained in the Division of Highways’ Statewide Transportation Improvement Plan as it existed on June 1, 2017, or the West Virginia Division of Highways SOS Transportation Investment Program Candidate Project List dated May 3, 2017, that are located in the counties listed in subsection (c) of this section.

(2) Expenditures of funds from the State Road Construction Account shall also be supplemental to and in addition to all other funds scheduled to be allocated to any other projects as contained in the Division of Highways’ Statewide Transportation Improvement Plan as it may be amended or revised from time to time, or the West Virginia Division of Highways SOS Transportation Investment Program Candidate Project List dated May 3, 2017 and as it may be amended or revised from time to time, that are located in the counties listed in subsection (c) of this section.

(3) Funds from the State Road Construction Account may not be used in lieu of any other funds available for projects as contained in the Division of Highways’ Statewide Transportation Improvement Plan, or the West Virginia Division of Highways SOS Transportation Investment Program Candidate Project List dated May 3, 2017 and as it may be amended from time to time, that are located in the counties listed in subsection (c) of this section.”