1.1                          A bill for an act 
  1.2             relating to natural resources; establishing the 
  1.3             snowmobile trails board; creating a snowmobile trails 
  1.4             fund; providing for distribution of tax proceeds; 
  1.5             appropriating money; amending Minnesota Statutes 1994, 
  1.6             section 297A.44, subdivision 1; proposing coding for 
  1.7             new law in Minnesota Statutes, chapter 85. 
  1.8   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.9      Section 1.  [85.0185] [SNOWMOBILE TRAILS BOARD.] 
  1.10     Subdivision 1.  [CREATION; MEMBERSHIP.] The snowmobile 
  1.11  trails board shall consist of nine members.  The governor shall 
  1.12  appoint three members, the speaker of the house of 
  1.13  representatives shall appoint two members, the senate committee 
  1.14  on committees shall appoint two members, and the Minnesota state 
  1.15  sheriffs' association shall appoint one member.  The 
  1.16  commissioner of natural resources or the commissioner's designee 
  1.17  shall be a member of the board.  The membership terms, 
  1.18  compensation, removal of members, and filling of vacancies on 
  1.19  the board shall be as provided in section 15.0575.  The board 
  1.20  members shall annually select from their membership a chair and 
  1.21  other officers as they deem necessary. 
  1.22     Subd. 2.  [PURPOSE; POWERS; DUTIES.] (a) The snowmobile 
  1.23  trails board shall promote the development of recreational 
  1.24  snowmobile trails, enhance the safety of snowmobile trails, and 
  1.25  enhance the enforcement of laws related to the use of snowmobile 
  1.26  trails through the following activities: 
  2.1      (1) develop procedures to be followed by the board in 
  2.2   receiving and reviewing requests for grants; 
  2.3      (2) develop standards to be followed by the board in the 
  2.4   distribution of grants; 
  2.5      (3) receive and review requests for grants, in accordance 
  2.6   with the procedures in clause (1); 
  2.7      (4) distribute grants to local governmental units to 
  2.8   provide snowmobile trail safety and enforcement training to 
  2.9   enforcement officers, in accordance with the standards in clause 
  2.10  (2); 
  2.11     (5) distribute grants to local governmental units to 
  2.12  acquire, develop, maintain, or connect snowmobile trails, in 
  2.13  accordance with the standards in clause (2); 
  2.14     (6) provide snowmobile trail safety and enforcement 
  2.15  training to:  (i) conservation officers of the department of 
  2.16  natural resources, or (ii) county sheriffs' departments; and 
  2.17     (7) administer the state trails fund. 
  2.18     (b) The board may: 
  2.19     (1) accept gifts and grants to the board and distribute the 
  2.20  gifts and grants in accordance with the instructions of the 
  2.21  donor insofar as the instructions are consistent with law; and 
  2.22     (2) contract as necessary in the performance of its duties. 
  2.23     (c) A minimum amount equal to the revenue derived from the 
  2.24  tax imposed at a rate of one percent on annual sales described 
  2.25  in section 297A.44, subdivision 1, paragraph (e), shall be 
  2.26  distributed annually by the snowmobile trails board to county 
  2.27  sheriffs' departments to provide snowmobile trail safety 
  2.28  training and to enhance public safety. 
  2.29     (d) The procedures and standards developed by the 
  2.30  snowmobile trails board under paragraph (a), clauses (1) and 
  2.31  (2), are not rules for purposes of chapter 14, and are not 
  2.32  subject to the rulemaking procedures of that chapter.  
  2.33     Subd. 3.  [SNOWMOBILE TRAILS FUND; APPROPRIATION.] The 
  2.34  snowmobile trails fund consists of the tax proceeds credited to 
  2.35  it by law.  The amount credited to the snowmobile trails fund is 
  2.36  appropriated to the snowmobile trails board to pay necessary 
  3.1   administrative expenses and to fulfill the duties specified in 
  3.2   subdivision 2. 
  3.3      Subd. 4.  [LIABILITY OF RECIPIENTS.] Recipients of grants 
  3.4   from the snowmobile trails board are afforded the same 
  3.5   protection and are held to the same standard of liability as a 
  3.6   political subdivision under chapter 466 for activities 
  3.7   associated with the administration, design, construction, 
  3.8   maintenance, and grooming of snowmobile trails. 
  3.9      Sec. 2.  Minnesota Statutes 1994, section 297A.44, 
  3.10  subdivision 1, is amended to read: 
  3.11     Subdivision 1.  (a) Except as provided in paragraphs (b), 
  3.12  (c), and (d) to (e), all revenues, including interest and 
  3.13  penalties, derived from the excise and use taxes imposed by 
  3.14  sections 297A.01 to 297A.44 shall be deposited by the 
  3.15  commissioner in the state treasury and credited to the general 
  3.16  fund.  
  3.17     (b) All excise and use taxes derived from sales and use of 
  3.18  property and services purchased for the construction and 
  3.19  operation of an agricultural resource project, from and after 
  3.20  the date on which a conditional commitment for a loan guaranty 
  3.21  for the project is made pursuant to section 41A.04, subdivision 
  3.22  3, shall be deposited in the Minnesota agricultural and economic 
  3.23  account in the special revenue fund.  The commissioner of 
  3.24  finance shall certify to the commissioner the date on which the 
  3.25  project received the conditional commitment.  The amount 
  3.26  deposited in the loan guaranty account shall be reduced by any 
  3.27  refunds and by the costs incurred by the department of revenue 
  3.28  to administer and enforce the assessment and collection of the 
  3.29  taxes.  
  3.30     (c) All revenues, including interest and penalties, derived 
  3.31  from the excise and use taxes imposed on sales and purchases 
  3.32  included in section 297A.01, subdivision 3, paragraphs (d) and 
  3.33  (l), clauses (1) and (2), must be deposited by the commissioner 
  3.34  in the state treasury, and credited as follows: 
  3.35     (1) first to the general obligation special tax bond debt 
  3.36  service account in each fiscal year the amount required by 
  4.1   section 16A.661, subdivision 3, paragraph (b); and 
  4.2      (2) after the requirements of clause (1) have been met, the 
  4.3   balance must be credited to the general fund. 
  4.4      (d) The revenues, including interest and penalties, derived 
  4.5   from the taxes imposed on solid waste collection services as 
  4.6   described in section 297A.45, except for the tax imposed under 
  4.7   section 297A.021, shall be deposited by the commissioner in the 
  4.8   state treasury and credited to the general fund to be used for 
  4.9   funding solid waste reduction and recycling programs. 
  4.10     (e) The following revenues, including interest and 
  4.11  penalties, shall be deposited in the state treasury and, after 
  4.12  deduction of reasonable expenses for administration, credited to 
  4.13  the snowmobile trails fund created under section 1, for 
  4.14  distribution as provided in that section: 
  4.15     (1) revenues derived from the tax imposed at a rate of five 
  4.16  percent on new and used snowmobile sales, including sales of 
  4.17  repair and replacement parts and auxiliary equipment for 
  4.18  snowmobiles, occurring between July 1, 1996, and June 30, 1998, 
  4.19  under sections 297A.02, subdivision 1, and 297A.14, subdivision 
  4.20  1; and 
  4.21     (2) revenues derived from the tax imposed at a rate of four 
  4.22  percent on new and used snowmobile sales, including sales of 
  4.23  repair and replacement parts and auxiliary equipment for 
  4.24  snowmobiles, occurring between July 1, 1998, and June 30, 2000, 
  4.25  under sections 297A.02, subdivision 1, and 297A.14, subdivision 
  4.26  1. 
  4.27     Sec. 3.  [COMMISSIONER OF REVENUE; FORMS.] 
  4.28     The commissioner of revenue shall change the tax forms and 
  4.29  instructions as necessary to ensure that the tax proceeds under 
  4.30  section 2 are properly computed for credit to the snowmobile 
  4.31  trails fund. 
  4.32     Sec. 4.  [EXPIRATION DATE.] 
  4.33     Section 1 expires July 1, 2000.