(a) The off-highway vehicle trail and recreational area account is a separate account in the general revenue fund.
(b) The department shall deposit to the credit of the off-highway vehicle trail and recreational area account all revenue, less allowable costs, from the following sources:
(1) decal fees collected under Chapter 29;
(2) fines assessed against persons operating off-highway vehicles in violation of Chapter 29 or any other law relating to the operation of off-highway vehicles;
(3) all funding outside the general revenue fund received by the department under § 29.007; and
(4) all interest that accrues to the account.