There is hereby created in the hands of the state treasurer a fund to be known as the "Code Fund." All funds in the hands of the state treasurer credited to the "Idaho Code Fund" are hereby transferred, appropriated to and made a part of the code fund, together with any and all moneys now or hereafter remitted to and received by the state treasurer for deposit in the code fund pursuant to section 73-213 , Idaho Code. At the beginning of each fiscal year those moneys in the Idaho code fund that exceed the prior year's expenditures, excluding a transfer by appropriation, by twenty-five percent (25%) or more shall be transferred to the general fund.
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