(a) There is created on the books of the Treasurer of State, Auditor of State, and Chief Fiscal Officer of the State a trust fund to be known as the “Manufactured Housing Recovery Fund”.
(b) The fund shall consist of trust fund receipts derived from fees assessed under this chapter by the Arkansas Manufactured Home Commission and shall be used for such purposes as are set out in §§ 20-29-104 — 20-29-108, 20-29-109 [repealed], and 20-29-110.
(c) No money shall be expended from the fund for any purpose except at the direction of the commission.
(d) The fund shall be administered, disbursed, and invested under the direction of the commission.
(e)
(1) All incomes derived through investment of the fund shall be credited to the fund as investment income.
(2) For the purposes of investment, moneys invested and interest earned thereon shall be administered as trust funds pursuant to the State Treasury Management Law, § 19-3-501 et seq.
(f) Further, all moneys deposited into the fund shall not be subject to any deduction, tax, levy, or any other type of assessment.