(a) The department shall collect a fee of $40 for each permit issued under this subchapter. Of each fee, $19.70 shall be deposited to the credit of the general revenue fund and of the remainder:
(1) 90 percent shall be deposited to the credit of the state highway fund; and
(2) 10 percent shall be deposited to the credit of the Texas Department of Motor Vehicles fund.
(b) The board, in consultation with the Texas Department of Transportation, shall adopt rules concerning fees for each annual permit issued under Section 623.095(c) at a cost not to exceed $3,000.
(c) The department may establish an escrow account within the Texas Department of Motor Vehicles fund for the payment of permit fees.