(1) There is a tribal motor fuels administration account in the state special revenue fund.
(2) The department shall deposit in the tribal motor fuels administration account administrative expenses and refunds deducted under a cooperative agreement provided for in 15-70-450.
(3) The department of transportation or the department of justice may expend the tribal motor fuels administration account only for the purposes of administering the gasoline tax and providing refunds under a cooperative agreement.