(a) The coastal erosion response account is an account in the general revenue fund that may be appropriated only to the commissioner and used only for the purpose of implementing this subchapter and administration of the coastal management program as provided in Subchapter F.
(b) The account consists of:
(1) all money appropriated for the purposes of this subchapter;
(2) grants to this state from the United States for the purposes of this subchapter;
(3) all money received by this state from the sale of dredged material; and
(4) penalties or costs collected under Section 61.0184 or 63.1814.

(b-1) In addition to the money described by Subsection (b), the account consists of money transferred to the account under Section 156.252, Tax Code. This subsection expires September 1, 2031.
(c) The account is exempt from the application of Section 403.095, Government Code.