Miss. Code Ann. § 49-19-227

There is hereby created in the State Treasury a special fund to be designated the Forest Resource Development Fund, fiscal management and responsibility for which is hereby vested in the State Forestry Commission and which shall consist of that portion of the privilege tax on timber and timber products as authorized by Section 27-25-11, Mississippi Code of 1972, and any funds appropriated specifically therefor by the Legislature. The Legislature shall appropriate such sums as it may deem necessary including any proceeds of general obligation bonds which may be authorized by the Legislature for the support of the Forest Resources Development Program provided for under Sections 49-19-201 through 49-19-227. Those funds appropriated by the Legislature remaining in the special fund at the end of any fiscal year shall lapse into the General Fund, but other funds shall remain in the special fund.