(1) There is an oil and gas natural resource distribution account in the state special revenue fund. The collections allocated to the account from 15-36-331 (2)(b) must be deposited in the account to be used as provided in 15-36-332 (7).
(2) There is a coal natural resource account in the state special revenue fund. The collections allocated to the account from 15-35-108 (9) must be deposited in the account. The account receives earnings from the coal board fund as provided in 17-5-703. The money in the account is allocated to the coal board provided for in 2-15-1821 and may be used only for local impact grants provided for in 90-6-205 through 90-6-207 and costs related to the administration of the grant awards.