1.1 	A bill for an act
1.2 	relating to natural resources; requiring a study of
1.3 	certain unrefunded gasoline tax.
1.4 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.5 	Section 1. DETERMINATION OF TAX ALLOCATION; REPORT TO
1.6 	LEGISLATURE.
 1.7 	The commissioners of natural resources, revenue, and
1.8 	transportation shall jointly:
1.9 	(1) determine the amount of unrefunded gasoline tax
1.10 	attributable to all-terrain vehicle use in the state on each of
1.11 	the following:
1.12 	(i) private land;
1.13 	(ii) public land, excluding road rights-of-way;
1.14 	(iii) road rights-of-way; and 
1.15 	(iv) grant-in-aid trails;
1.16 	(2) recommend the proportion of the amount determined in
1.17 	clause (1) that should be allocated to the all-terrain vehicle
1.18 	account in the natural resources fund; and 
1.19 	(3) report to the legislature by March 1, 2006, with an
1.20 	appropriate proposed revision to Minnesota Statutes, section
1.21 	296A.18.