(a) An apportionment of money from the Highway Users Tax Account shall not be made to a city unless the city has set up, by ordinance, a special gas tax street fund. (b) All amounts paid to each city out of the Highway Users Tax Account shall be deposited in its special gas tax street fund. (c) In making any expenditure, a city shall follow the law governing it in regard to the doing of the particular type of work in cases that are not exclusively municipal affairs. (d) A state officer or employee shall not be liable for anything done, or omitted to be done, by a city in the performance of any work. (e) Interest received by a city from the investment of money in its special gas tax street fund shall be deposited in the fund and shall be used for street purposes.
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