(1) There is a major repair long-range building program account in the capital projects fund type to fund major repair projects.
(2) Cigarette tax revenue is deposited in the account pursuant to 16-11-119.
(3) Coal severance taxes are allocated to and deposited in the account under 15-35-108.
(4) Interest earnings, project carryover funds, administrative fees, and miscellaneous revenue must be retained in the account.