(a) There is created on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State a special revenue fund to be known as the “Boating Safety Account Fund”.
(b) The fund shall consist of those special revenues as specified in § 19-42-201(20).
(c) The fund shall be distributed in the manner and to the various funds as provided in § 27-101-111.