23-2-108 . Trails and recreational facilities account. (1) There is a trails and recreational facilities account in the state special revenue fund established in 17-2-102 . (2) There must be paid into the account: (a) money collected pursuant to 61-3-321 (19)(a)(iii); and (b) money from marijuana taxes deposited under 16-12-111 . (3) Money in the account may only be used by the department to provide trails and recreational facilities grants pursuant to 23-2-109 . (4) Interest and income earned on the account and any unspent or unencumbered money in the account at the end of a fiscal year must remain in the account.
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