(1) There is an underground storage tank account within the state special revenue fund established in 17-2-102. There must be paid into the account:
(a) revenues from underground storage tank permit and notification fees; and
(b) corrective action costs, damages, and penalties recovered under section 9003 of the federal Resource Conservation and Recovery Act of 1976, as amended.
(2) Appropriations may be made from the underground storage tank account for the following purposes only:
(a) state and local government costs of implementing the underground storage tank leak prevention program;
(b) state and local government costs relating to the investigation of leaking underground storage tanks; or
(c) state costs relating to the administration of the administrative penalty program.