There is created in the state treasury a state forest road account in the special revenue fund, consisting of money credited under section 296A.18, subdivision 7 . Money in the state forest road account is appropriated to the commissioner and remains available until expended for:
(1) acquisition, development, maintenance, and administration of state forest roads under the jurisdiction of the commissioner of natural resources; and
(2) the commissioner's share of the cost of cooperative maintenance agreements made with other providers of forest roads.