85-1-332. Disposition of money collected. (1) For the purpose of carrying out the provisions of this chapter and other water resource authority, powers, and duties that are conferred upon the department by law, the following money must be deposited in the water storage state special revenue account created by 85-1-631:

(a) all gifts, donations, bequests, and devises made to the state for purposes of this chapter and proceeds of the sale of the gifts, donations, bequests, and devises; and the proceeds of the sale or redemption of and the interest earned by the securities purchased or acquired with money received under this subsection;

(b) all reimbursements for money advanced for the payment of the assessments upon state, school-granted, and other public lands for the improvement of the lands as provided by law;

(c) all reimbursements for money advanced for the investigation and survey of reclamation, electrification, and rehabilitation systems or projects proposed to be financed in whole or in part by the reclamation of lands and diking, drainage, and diking and drainage dams for conservation of water to be used in reclamation of land or stock reservoirs or for the construction, maintenance, and operation of plants or projects for the manufacture or distribution of electric current;

(d) all reimbursements for costs of surveys and investigations for money advanced to counties, cities, or towns or their proportion of the cost of the surveys and investigations or from any other sources;

(e) except as otherwise provided by law, all income or profit and revenue of the works and all money received from the sale or disposal of water, use of water, water storage, or other service and from the operation, lease, sale, or other disposition of the works, property, and facilities acquired under this chapter; and

(f) except as otherwise provided by law, all sums received by the department for the use of electricity in excess of the maintenance and operation of the electrification system or project.

(2) All sums of money donated or contributed by the federal government or any department or agency of the federal government must be deposited in a federal special revenue account.