The cost of the planning, acquisition, construction, erection and maintenance of such roadside rests may be paid out of moneys in the treasuries of the counties or townships which erect the roadside rests or may be paid out of moneys available in the county liquid fuels tax fund created by the act of May 21, 1931 (P.L. 149), known as "the liquid fuels tax act".
36 P.S. § 2676