CA AB2738

Expands allowable uses of Highway Users Tax Account funds by counties to include any streets and roads within the county, not limited to county-maintained roads.

Requires county boards of supervisors to consult with cities in the county before expending Highway Users Tax Account funds to identify opportunities for collaborative transportation projects.

Mandates that counties use Highway Users Tax Account funds equitably throughout the county to identify and improve streets and roads with the highest need.

Establishes that reimbursement for any state-mandated costs shall be made pursuant to Part 7 of Division 4 of Title 2 of the Government Code if the Commission on State Mandates determines costs are mandated by the state.