(a) The Texas music incubator account is a dedicated account in the general revenue fund. The account is composed of:
(1) money deposited to the credit of the account under Sections 151.801(f) and 183.023(c), Tax Code;
(2) gifts, grants, and other money received by the office for the program; and
(3) other amounts deposited to the credit of the account.
(b) Money in the account may be appropriated only to the office for the purpose of paying rebates to music venues and certain music festival promoters under the program.
(c) Interest and other earnings from money in the account shall be credited to the account.
(d) On the last day of each state fiscal biennium, the comptroller shall transfer any money deposited to the account under Subsection (a)(1) that is unobligated and unexpended on that date to the general revenue fund to be used in accordance with legislative appropriation.