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Utah Constitution
According to the Utah Constitution, the gasoline tax is to be used entirely for highways, driver education and traffic law enforcement and apparently may not be used even for other transportation needs or mitigation of the detrimental effects of over-reliance on automobiles (Article XIII Section 5).
This quote from a book chapter by Law Professor Daniel J. W. Greenwood: Utah's Constitution: Distinctively Undistinctive.
Big Oil Blog by University of Utah Student