1.1 	A bill for an act
1.2 	relating to natural resources; modifying purposes of the all-terrain vehicle 
1.3 	account; modifying amount of gasoline usage attributable to all-terrain vehicle 
1.4 	operation;amending Minnesota Statutes 2006, sections 84.927, subdivision 2; 
1.5 	296A.18, subdivision 4.
1.6 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.7 	Section 1. Minnesota Statutes 2006, section 84.927, subdivision 2, is amended to read:
1.8 		Subd. 2.Purposes. Subject to appropriation by the legislature, money in the 
1.9 	all-terrain vehicle account may only be spent for:
1.10 	(1) the education and training program under section 84.925; 
1.11 	(2) administration, enforcement, and implementation of sections 84.773 to 84.929; 
1.12 	(3) acquisition, maintenance, and development of vehicle trails and use areas;
1.13 	(4) grant-in-aid programs to counties and municipalities to construct and maintain 
1.14 	all-terrain vehicle trails and use areas;
1.15 	(5) grants-in-aid to local safety programs; and
1.16 	(6) enforcement and public education grants to local law enforcement agencies.; and
1.17 	(7) maintenance of minimum-maintenance forest roads designated under section 
1.18 	89.71, subdivision 5, and county forest roads that are part of a designated trail system 
1.19 	within state forest boundaries as established under section 89.021.
1.20 	The distribution of funds made available through grant-in-aid programs must be 
1.21 	guided by the statewide comprehensive outdoor recreation plan.

1.22 	Sec. 2. Minnesota Statutes 2006, section 296A.18, subdivision 4, is amended to read:
1.23 		Subd. 4.All-terrain vehicle. Approximately 0.150.27 of one percent of all gasoline 
1.24 	received in or produced or brought into this state, except gasoline used for aviation 
2.1 	purposes, is being used for the operation of all-terrain vehicles in this state, and of the total 
2.2 	revenue derived from the imposition of the gasoline fuel tax, 0.150.27 of one percent is 
2.3 	the amount of tax on fuel used in all-terrain vehicles operated in this state.