There is hereby created a fund which shall be known as the farm-to-market road fund which shall be made up as follows:
1. All federal aid secondary road funds received by the state.
2. All road use tax funds by law credited to the farm-to-market road fund.
3. All other funds which may, under the provisions of this chapter or any other law, be credited or appropriated for the use of the farm-to-market road fund.
Allocation of funds, §312.2