There is created in the State Treasury a special fund to be designated as the "2023 DeSoto County Infrastructure Improvements Fund," which shall consist of funds made available by the Legislature in any manner and funds from any other source designated for deposit into such fund. The fund shall be maintained by the State Treasurer as a separate and special fund, separate and apart from the General Fund of the state. Monies deposited into the fund shall be used by the Mississippi Department of Transportation, upon appropriation by the Legislature, to assist in paying the costs associated with infrastructure improvements on Interstate 55 from Church Road to Goodman Road in Desoto County, Mississippi. Unexpended amounts remaining in the fund at the end of a fiscal year shall not lapse into the State General Fund, and any investment earnings or interest earned on amounts in the fund shall be deposited to the credit of the fund.
Miss. Code § 65-1-185