Mississippi Code Title 55. Parks and Recreation § 55-3-21

There is hereby established in the State Treasury a revolving fund to be used by the State Forestry Commission to carry out the provisions of the will of William W. Kurtz, dated July 12, 1940, which donated one thousand seven hundred sixty (1,760) acres of forestland in Greene County to the State of Mississippi to be held, protected, administered and improved by the State Forestry Commission as a state forest. The fund shall be called the Kurtz State Forest Revolving Fund, and money for the fund shall accrue from any revenues derived from the Kurtz State Forest including, but not limited to, timber sales, hunting leases, permit fees, and stump and naval stores operations. The State Forestry Commission is authorized to expend a portion of the moneys in the fund to purchase in the name of the State of Mississippi other lands, not to exceed five hundred (500) acres, which are contiguous to or located near the lands donated by the Kurtz will, for the purpose of expanding the Kurtz State Forest. The State Forestry Commission also may expend moneys in the fund for the purposes described in Section 55-3-23. The State Treasurer shall invest all moneys in the fund, and interest earned on the investments shall be paid back into the fund and not into the General Fund. The fund shall be audited annually by the State Auditor.