The state forester reserve account is established as a special account in the state treasury. All moneys received for charges in excess of the cost of production of seedlings from the state nursery must be deposited in the reserve account. The state forester may use the reserve account within limits of legislative appropriations for expenses relating to nursery seedling losses or other unanticipated events requiring additional funding as determined necessary by the state forester. If the balance of the state forester reserve account exceeds one million five hundred thousand dollars, charges for state nursery seedlings must not exceed estimated production costs until the account balance is less than one million two hundred thousand dollars, at which time the state forester may charge one hundred ten percent of production costs.