V.I. Code tit. 33, § 3003a (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 3 - Finance|Chapter 111 - Government Funds|§ 3003a. Transportation Trust Fund

 (a) There is established a special fund to be designated as the “Transportation Trust Fund” and to be held by the Commissioner of Finance on behalf of the Government of the United States Virgin Islands separate and apart from all other funds of the Government of the Virgin Islands, or by such trustee or depository as the Government of the United States Virgin Islands shall direct, including the Virgin Islands Public Finance Authority, or a trustee for any bonds or other obligations issued by the Government of the United States Virgin Islands or the Virgin Islands Public Finance Authority and payable from such special fund. (b) The following monies shall be deposited into the Transportation Trust Fund: (1) all fines imposed by the courts for violation of traffic laws; (2) all highway users' taxes collected in the Virgin Islands on automobiles and trucks under the provisions of Title 33, chapter 4, VIC; and (3) all driver's license fees and motor vehicle registration fees collected in the Virgin Islands under the provisions of Title 20, chapter 39, VIC. (c) The Commissioner of Finance of the Government of the United States Virgin Islands is directed to maintain and provide for the administration of the said Transportation Trust Fund as a separate and distinct fund, and no funds therein shall be available for expenditure except as provided in this section 3003a. (d) All investment earnings of the Transportation Trust Fund shall be credited to the Transportation Trust Fund. (e) Monies in the Transportation Trust Fund shall be distributed as required to make all payments of principal of, premium, if any, and interest on the bonds of the Virgin Islands Public Finance Authority payable from the Transportation Trust Fund, in the amounts required by any resolution, indenture or bond declaration entered into with respect to such bonds. Subject to the limitations of any resolution, indenture or bond declaration entered into with respect to bonds payable from the Transportation Trust Fund, on the last day of each fiscal year of the Government of the Virgin Islands after all payments of principal of, premium, if any, and interest on such bonds are paid or such earlier time as there shall be on deposit in the Transportation Trust Fund sufficient funds to make all such payments with respect to such bonds, any surplus funds remaining in the Transportation Trust Fund shall be deposited as follows: (1) in an amount equal to the lesser of such surplus or the amount of driver's license fees and motor vehicle registration fees collected in the Virgin Islands under the provisions of Title 20, chapter 39, VIC, and deposited in the Transportation Trust Fund pursuant to section 3003a, subsection (b), paragraph (4), to the General Fund; and (2) the remaining amount of such surplus, if any, to the Road Fund. (f) In connection with the bonds, notes or other evidences of indebtedness issued by the Government pursuant to Act No. 5883 (Bill No. 20–0164), Section 5, as amended, the Governor by written declarations or declaration may direct that, so long as such bonds, notes or other evidences of indebtedness issued are outstanding, all or any portion of amounts required by this section to be deposited in the General Fund and the Road Fund pursuant to Title 33, chapter 111, section 3003a(c), Virgin Islands Code, as amended, shall be deposited, upon collection or thereafter, into the St. Croix Economic Development Fund.