(a) The Texas recreation and parks account is a separate account in the general revenue fund. Except as provided by Subsection (b), money in the account may be used only for:
(1) grants under this subchapter to a county or municipality with a population of less than 500,000;
(2) grants under this subchapter to any other political subdivision that is not a county or municipality; or
(3) planning for, and acquisition, operation, and development of, outdoor recreation and conservation resources of this state and the administrative expenses incident to the projects or programs authorized under Subchapter D, Chapter 13.
(b) Money deposited to the credit of the account under § 24.003(a)(1) may be used only for the purposes described by § 151.801(c-1), Tax Code.