There is established a fund known as the "County Road and School Fund from Forest Reserves," comprised of:
(1) money which shall come into the hands of the state treasurer from the United States under the Act of May 23, 1908, 16 U.S.C. Sec. 500 et seq., and all acts amendatory thereof and supplementary thereto; and
(2) money paid under the act described in Subsection (1) that:
(a) has come into the hands of the state treasurer; and
(b)
(i) the state treasurer had not apportioned to counties as of February 24, 2009; or
(ii) were apportioned to a county by the state treasurer, but were returned by the county to the state treasurer on or before June 15, 2009.