80-10-104. Allocation of assessment. The assessment provided for in 80-10-103 must be collected by the department, and up to 1% must be retained by the department for costs of collection. The balance must be deposited in the state special revenue fund with 25% for use by the cooperative extension service and 75% for use by the agricultural experiment station in programs recommended by the fertilizer advisory committee provided for in 2-15-1516 and approved by the respective directors.