Mississippi Code Title 49. Conservation and Ecology § 49-19-29

(1) There is created in the State Treasury a special fund to be known as the Forest Improvement Revolving Fund. Money in the revolving fund shall be used by the State Forestry Commission, upon appropriation by the Legislature, to assist in the reforestation and growth improvement of the forests, woodlands, and publicly owned lands of the state, including sixteenth section lands, Camp Shelby, Columbia Training School and colleges and universities.

(2) Landowners who contract with the commission for such work shall pay to the commission its actual cost for conducting such work. Money received for this work by the commission shall be paid into the State Treasury for deposit into the revolving fund.

(3) Monies remaining in the revolving fund at the end of a fiscal year shall not lapse into the State General Fund, and any interest earned on the revolving fund shall be deposited to the credit of the revolving fund.