Miss. Code Ann. § 57-119-1: Miss. Code Ann. § 57-119-1

(1) There is created in the State Treasury a special fund to be designated as the “Gulf Coast Restoration Fund” (GCRF). The GCRF shall consist of funds required to be deposited into the GCRF by Section 27-103-302 , funds appropriated or otherwise made available by the Legislature in any manner, and funds from any other source designated for deposit into the GCRF. Unexpended amounts remaining in the GCRF 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 GCRF shall be deposited to the credit of the GCRF.

(2) Monies in the GCRF shall be administered by the Mississippi Development Authority (MDA), and shall be used, upon appropriation by the Legislature, to provide assistance to applicants through programs or projects authorized by this chapter. Monies in the GCRF shall be used only for programs or projects that are located in the Gulf Coast region as defined in the federal RESTORE Act, or twenty-five (25) miles from the northern boundaries of the three (3) coastal counties of Harrison, Hancock and Jackson, but not to expand beyond the boundaries of Hancock, Harrison, Jackson, Pearl River, Stone, and George Counties. If a county is included in the coastal zone, then the county seat and the land lying to the east, west and south within that county would be considered a part of the coastal zone.