Wis. Stat. § 25.40

(1) The separate nonlapsible trust fund designated as the transportation fund shall consist of the following: (a) All collections of the department of transportation and all moneys transferred under s. 84.59 (3) except all of the following: 1. Net sales taxes as determined in s. 77.61 (4) (c) . 2. Other revenues specified in ch. 218 derived from the issuance of licenses under the authority of the division of banking which shall be paid into the general fund. 3. Revenues collected under ss. 341.09 (2) (d) , (2m) (a) 1. , (4) , and (7) , 341.14 (2) , (2m) , (6) (d) , (6m) (a) , (6r) (b) 2. , (6w) , and (8) , 341.145 (3) , 341.147 (3) , 341.16 (1) (a) and (b) , (2) , (2e) , and (2m) , 341.17 (8) , 341.19 (1) , 341.25 , 341.255 (1) , (2) (a) , (b) , and (c) , and (5) , 341.26 (1) , (2) , (2m) (am) and (b) , (3) , (3m) , (4) , (5) , and (7) , 341.264 (1) , 341.265 (1) , 341.266 (2) (b) and (3) , 341.268 (2) (b) and (3) , 341.269 (2) (b) , 341.30 (3) , 341.305 (3) , 341.308 (3) , 341.36 (1) and (1m) , 341.51 (2) , and 342.14 that are pledged to any fund created under s. 84.59 (2) . 3m. Revenues collected under s. 343.21 (1) (jr) which shall be paid into the general fund. 4. Moneys paid to the Board of Regents of the University of Wisconsin System under s. 341.14 (6r) (b) 4. 4g. Fees collected under s. 341.14 (6r) (b) 9. that are deposited in the veterans trust fund. 4m. Moneys received from telecommunications providers or cable television telecommunications service providers that are deposited in the general fund and credited to the appropriation account under s. 20.395 (3) (jh) . 7. Fees collected under s. 85.14 (1) (a) that are deposited in the general fund and credited to the appropriation under s. 20.395 (5) (cg) . 10. Moneys received under s. 341.14 (6r) (b) 5. that are deposited in the conservation fund and credited to the appropriation under s. 20.370 (1) (fs) . 11. Fees collected under s. 342.07 (3) (a) that are deposited in the general fund and credited to the appropriation account under s. 20.395 (5) (ch) . 12. Fees collected under s. 341.45 (1g) (a) that are required under s. 341.45 (4m) to be deposited in the petroleum inspection fund. 13. Moneys received under s. 110.065 that are deposited in the general fund and credited to the appropriation account under s. 20.395 (5) (dh) . 13m. Moneys received under s. 341.14 (6r) (b) 3. or (fm) 2. that are deposited in the general fund and credited to the appropriation under s. 20.395 (5) (cj) . 14. Fees received under ss. 85.51 and 348.26 (2) that are deposited in the general fund and credited to the appropriation account under s. 20.395 (5) (dg) . 15. Moneys received under s. 85.52 that are deposited in the transportation infrastructure loan fund. 16. Moneys received under s. 341.14 (6r) (b) 6. that are deposited in the fund established under s. 48.982 (2e) (a) 2. 18. Moneys received under s. 85.12 that are deposited in the general fund and credited to the appropriation account under s. 20.395 (5) (dk) or (dL) . 19. Moneys received under s. 341.14 (6r) (b) 7. that are deposited in the conservation fund and credited to the appropriation account under s. 20.370 (5) (au) . 20. Moneys received under s. 341.14 (6r) (b) 8. that are deposited into the general fund and credited to the appropriation accounts under s. 20.395 (1) (ig) and (5) (cL) . 21. Moneys received as payment for losses of and damage to state property for costs associated with repair or replacement of such property that are deposited in the general fund and credited to the appropriation account under s. 20.395 (3) (jj) . 22. Moneys received under s. 341.14 (6r) (b) 10. that are deposited into the general fund and credited to the appropriation account under s. 20.395 (5) (gi) . 23. Moneys received under s. 341.14 (6r) (b) 9m. that are deposited in the general fund and credited to the appropriation accounts under s. 20.380 (1) (ig) and (ir) . 24. Moneys received under ss. 341.14 (6r) (b) 11. and 343.21 (1) (o) that are deposited into the general fund and credited to the appropriation account under s. 20.395 (5) (gj) . 25. Moneys received under s. 341.14 (6r) (b) 12. that are deposited in the conservation fund and credited to the appropriation under s. 20.370 (1) (fs) . 26. Moneys received under s. 341.14 (6r) (b) 13. that are deposited into the general fund and credited to the appropriation accounts under ss. 20.395 (5) (ej) and (ij) and 20.835 (4) (gb) . 27. Moneys received under s. 344.63 (1) (d) that are deposited in a trust account for the benefit of the depositors and claimants. 28. Moneys received under s. 341.14 (6r) (b) 14. that are deposited into the general fund and credited to the appropriation account under s. 20.395 (5) (eg) . 29. Moneys received under s. 341.14 (6r) (b) 14m. that are deposited into the general fund and credited to the appropriation account under s. 20.395 (5) (eh) . 30. Moneys received under s. 85.63 (2) that are deposited in the general fund and credited to the appropriation account under s. 20.395 (3) (jg) . 30m. Moneys received under s. 341.14 (6r) (b) 15. that are deposited into the general fund and credited to the appropriation account under s. 20.485 (1) (gf) . 30r. Moneys received under s. 341.14 (6r) (b) 16. that are deposited into the general fund and credited to the appropriation account under s. 20.395 (5) (ei) . 31. Fees received under s. 84.01 (36) (d) that are deposited in the general fund and credited to the appropriation account under s. 20.395 (3) (eg) . 32. Moneys received under s. 341.14 (6r) (fm) 8. a. that are deposited into the general fund and credited to the appropriation account under s. 20.395 (5) (eL) . 32g. Moneys received under s. 341.14 (6r) (b) 17. that are deposited into the general fund. 32m. Moneys received under s. 341.14 (6r) (b) 17m. that are deposited into the general fund and credited to the appropriation account under s. 20.395 (5) (gh) . 33. Moneys received under s. 341.14 (6r) (b) 18. that are deposited into the general fund and credited to the appropriation account under s. 20.395 (5) (fg) . 34. Moneys received under s. 341.14 (6r) (b) 19. that are deposited into the general fund and credited to the appropriation account under s. 20.395 (5) (fh) . 35. Moneys received under s. 341.14 (6r) (b) 20. that are deposited into the general fund and credited to the appropriation account under s. 20.395 (5) (fi) . 36. Moneys received under s. 341.14 (6r) (b) 21. that are deposited into the general fund and credited to the appropriation account under s. 20.395 (5) (fj) . 37. Moneys received under s. 341.14 (6r) (b) 22. that are deposited into the general fund and credited to the appropriation accounts under s. 20.395 (5) (hi) and (hj) . (b) Motor vehicle fuel and general aviation fuel taxes and other revenues collected under ch. 78 minus the costs of collecting delinquent taxes under s. 73.03 (28) . (bm) The state rental vehicle fee under subch. XI of ch. 77 . (bt) Moneys received by the department of natural resources under s. 23.335 (4) (d) and (e) and (5) (e) . (c) Taxes on air carrier companies and railroad companies under ch. 76 and aircraft registration fees under s. 114.20 . (cd) All moneys transferred to the transportation fund from the appropriation account under s. 20.855 (4) (fm) . (ce) All moneys transferred to the transportation fund from the appropriation account under s. 20.855 (4) (fr) . (cg) All moneys transferred to the transportation fund from the appropriation account under s. 20.855 (4) (w) . (e) All moneys paid into the state treasury by any local unit of government or other sources for transportation purposes. (f) All federal aid for aeronautics, highways and other transportation purposes made available by any act of congress, subject to applicable federal regulations, except all of the following: 1. Moneys received from the federal government, for the regulation of railroads and water carriers, that are deposited in the general fund and credited to the appropriation under s. 20.155 (2) (m) . 2. Moneys received under s. 106.26 that are deposited in the general fund. (g) The investment income of the transportation fund. (ig) All moneys forwarded by county treasurers from forfeitures, fines and penalties under ch. 348 and from forfeitures for the violation of traffic regulations in conformity with ch. 348 , as provided in s. 59.25 (3) (k) and (L) . (ij) All moneys forwarded by county treasurers from railroad crossing improvement surcharges under ss. 346.177 , 346.495 , and 346.65 (4r) , as provided in s. 59.25 (3) (f) 2. (im) All moneys forwarded by county treasurers from fees under s. 351.07 (1g) , as provided in ss. 59.25 (3) (m) . (j) All moneys transferred by law from other funds. (k) Fees deposited under s. 168.128 .