(a) One-sixth (1/6) of the money in the cigarette tax fund is annually appropriated as follows:

1. (1) The amount to which subsection (d) applies is annually appropriated to the division of soil conservation for the purpose set forth in subsection (d).

2. (2) The remainder of one-sixth (1/6) of the money in the cigarette tax fund is annually appropriated as follows:

   1. (A) One million eight hundred thousand dollars ($1,800,000) shall be transferred to the state construction fund ( IC 7.1-4-8 ).
   2. (B) The remainder is appropriated to the department of natural resources for the purposes set forth in subsections (b) and (c).

(b) The department of natural resources shall use at least two percent (2%) but not more than twenty-one percent (21%) of the money appropriated under this section for:

1. (1) flood control and water resource projects, including multiple-purpose reservoirs; and

2. (2) applied research related to technical water resource problems.

   The department of natural resources may use the money to which this subsection applies to plan, design, acquire land for, or construct the projects.

(d) The division of soil conservation of the Indiana state department of agriculture shall use at least forty-three percent (43%) of the money appropriated under this section for soil conservation.

As added by Acts 1977, P.L.89, SEC.2. Amended by P.L.96-1987, SEC.4; P.L.70-1991, SEC.5; P.L.80-1993, SEC.6; P.L.1-1995, SEC.52; P.L.241-2005, SEC.1; P.L.95-2016, SEC.2; P.L.108-2019, SEC.129.