(1) There is a trails and recreational facilities account in the state special revenue fund established in 17-2-102.
(2) There must be paid into the account:
(a) money collected pursuant to 61-3-321 (19)(a)(iii); and
(b) money from marijuana taxes deposited under 16-12-111.
(3) Money in the account may only be used by the department to provide trails and recreational facilities grants pursuant to 23-2-109.
(4) Interest and income earned on the account and any unspent or unencumbered money in the account at the end of a fiscal year must remain in the account.