67-3-205. Aircraft registration account -- source of funds -- allocation. (1) There is an account in the state special revenue fund to which must be credited all money received from fees paid in lieu of tax on aircraft, as required in 15-24-304 and this part, and all penalties collected for registration violations, as provided in 67-3-202.
(2) Money in the account is allocated as follows:
(a) 90% to the state general fund; and
(b) 10% to the department for the purpose of administering and enforcing aircraft registration.
(3) The allocations required in subsection (2) must be made when received by the department.