Finds that there is a need for a county road emergency fund to pay for unexpected costs arising from natural or man-made events that damage county road infrastructure.

Permits the county road administration board to create an emergency revolving loan program to award emergency loans, after a county, state, or federal emergency proclamation, to small counties for emergency projects.

Establishes the county road administration board emergency loan account for receipts from loan repayments and other revenues derived from transfers, gifts, grants, or bequests to the county road administration board for emergency projects.