(a) Interest received from investments of money in funds and accounts in the charge of the comptroller shall be allocated on a monthly basis as follows:
(1) the pro rata portion of the interest received due to each constitutional fund shall be credited to that fund;
(2) the pro rata portion of the interest received due to the game, fish, and water safety fund shall be credited to that fund; and
(3) the remainder of the interest received shall be credited to the general revenue fund.
(b) The legislature may appropriate a portion of the interest under Subsection (a) to the comptroller in the amount necessary to reimburse the comptroller for costs incurred in receiving, paying, accounting for, investing, and safekeeping money in those funds and accounts. Amounts appropriated for that purpose shall be deposited to the credit of the fund established for the deposit of commissions reserved to the comptroller under § 404.052(d).

(c) If a deficit occurs in the general revenue fund, the comptroller may place with a designated depository bank an offsetting compensating balance in a special depository account known as a special demand account secured by general revenue warrants only.
(d) The comptroller is entitled to rely on the opinion and advice of the attorney general for the proper interpretation and application of this section.
(e) For each special fund or account that contains depository interest, the comptroller shall transfer from the fund or account to the general revenue fund an amount equal to the interest paid from the general revenue fund on behalf of the fund or account. In this subsection:
(1) “Account” means a subdivision of a special fund or the general revenue fund.
(2) “Fund” and “special fund” have the meanings assigned by § 403.001.
(f) The comptroller may adopt procedures and rules to administer Subsection (e).
(g) Subsection (e) applies notwithstanding any other law.