(1) There is a Montana HELP Act account in the state special revenue fund to the credit of the department.
(2) Money from the following sources must be deposited in the account:
(a) the taxpayer integrity fees provided for in 15-30-2660;
(b) the outpatient hospital utilization fee provided for in 15-66-102 (3)(b);
(c) the health service corporation fee provided for in 33-2-714; and
(d) premiums paid by members pursuant to 53-6-1307.
(3) Money in the account must be used to pay for:
(a) the state share of costs, including benefits and administrative costs, of providing health care services under this part; and
(b) grants made under the HELP Act employer grant program provided for in 39-12-106.
(4) Money from the account must be used for the benefits and administrative costs of providing health care services under this part before any general fund is expended on the costs.