67-1-301. Money -- receipt and disbursement. (1) All costs and expenses of administering this title, including the salaries of employees of the department engaged in functions pertaining to aeronautics, the expenses of members of the board, and all other disbursements necessary to carry out the purposes of this title, must be paid out of the following revenue:
(a) all gifts and all legislative appropriations to the department for aeronautics; and
(b) all money received from any branch or department of the federal government or from other sources for the purposes of this title or for the furtherance of aeronautics generally in this state.
(2) All money collected under subsection (1) must be deposited in the state treasury to the credit of the department.
(3) The following amounts must be deposited from the proceeds of the tax imposed on aviation fuel by 15-70-403(1)(c):
(a) in the aeronautics operations account provided for in 67-1-308, an amount equal to the proceeds of 0.5 cents a gallon collected under 15-70-403(1)(c) for the sole purpose of carrying out department functions pertaining to aeronautics;
(b) in the airport grant account provided for in 67-1-309, an amount equal to the proceeds of 4.5 cents a gallon.
(5) The gasoline tax imposed by the laws of this state on aviation fuel purchased and used for the operation of airplanes or aircraft may not be refunded.