<a id="pl.1.3"></a><var>1.3</var>Falls;amending Minnesota Statutes 2006, section 297A.94.<br/>
<a id="pl.1.4"></a><var>1.4</var>BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:<br/>
<br/>
<a id="bill.0.1.0"></a><a id="pl.1.5"></a><var>1.5</var>    Section 1. Minnesota Statutes 2006, section 297A.94, is amended to read:<br/>
<a id="pl.1.6"></a><var>1.6</var><b>297A.94 DEPOSIT OF REVENUES.</b><br/>
<a id="pl.1.7"></a><var>1.7</var>(a) Except as provided in this section, the commissioner shall deposit the revenues, <br/>
<a id="pl.1.8"></a><var>1.8</var>including interest and penalties, derived from the taxes imposed by this chapter in the state <br/>
<a id="pl.1.9"></a><var>1.9</var>treasury and credit them to the general fund.<br/>
<a id="pl.1.10"></a><var>1.10</var>(b) The commissioner shall deposit taxes in the Minnesota agricultural and economic <br/>
<a id="pl.1.11"></a><var>1.11</var>account in the special revenue fund if:<br/>
<a id="pl.1.12"></a><var>1.12</var>(1) the taxes are derived from sales and use of property and services purchased for <br/>
<a id="pl.1.13"></a><var>1.13</var>the construction and operation of an agricultural resource project; and<br/>
<a id="pl.1.14"></a><var>1.14</var>(2) the purchase was made on or after the date on which a conditional commitment <br/>
<a id="pl.1.15"></a><var>1.15</var>was made for a loan guaranty for the project under section 
         <statute_ref>41A.04, subdivision 3</statute_ref>. <br/>
<a id="pl.1.16"></a><var>1.16</var>The commissioner of finance shall certify to the commissioner the date on which the <br/>
<a id="pl.1.17"></a><var>1.17</var>project received the conditional commitment. The amount deposited in the loan guaranty <br/>
<a id="pl.1.18"></a><var>1.18</var>account must be reduced by any refunds and by the costs incurred by the Department of <br/>
<a id="pl.1.19"></a><var>1.19</var>Revenue to administer and enforce the assessment and collection of the taxes.<br/>
<a id="pl.1.20"></a><var>1.20</var>(c) The commissioner shall deposit the revenues, including interest and penalties, <br/>
<a id="pl.1.21"></a><var>1.21</var>derived from the taxes imposed on sales and purchases included in section 
         <statute_ref>297A.61, <br/>
<a id="pl.1.22"></a><var>1.22</var>subdivision 3
         </statute_ref>, paragraph (g), clauses (1) and (4), in the state treasury, and credit them <br/>
<a id="pl.1.23"></a><var>1.23</var>as follows: <br/>
<a id="pl.2.1"></a><var>2.1</var>(1) first to the general obligation special tax bond debt service account in each fiscal <br/>
<a id="pl.2.2"></a><var>2.2</var>year the amount required by section 
         <statute_ref>16A.661, subdivision 3</statute_ref>, paragraph (b); and <br/>
<a id="pl.2.3"></a><var>2.3</var>(2) after the requirements of clause (1) have been met, the balance to the general <br/>
<a id="pl.2.4"></a><var>2.4</var>fund.<br/>
<a id="pl.2.5"></a><var>2.5</var>(d) The commissioner shall deposit the revenues, including interest and penalties, <br/>
<a id="pl.2.6"></a><var>2.6</var>collected under section 
         <statute_ref>297A.64, subdivision 5</statute_ref>, in the state treasury and credit them to the <br/>
<a id="pl.2.7"></a><var>2.7</var>general fund. By July 15 of each year the commissioner shall transfer to the highway user <br/>
<a id="pl.2.8"></a><var>2.8</var>tax distribution fund an amount equal to the excess fees collected under section 
         <statute_ref>297A.64, <br/>
<a id="pl.2.9"></a><var>2.9</var>subdivision 5
         </statute_ref>, for the previous calendar year. <br/>
<a id="pl.2.10"></a><var>2.10</var>(e) For fiscal year 2001, 97 percent; for fiscal years 2002 and 2003, 87 percent; and <br/>
<a id="pl.2.11"></a><var>2.11</var>for fiscal year 2004 and thereafter, 
         <statute_ref>72.43</statute_ref> percent of the revenues, including interest and <br/>
<a id="pl.2.12"></a><var>2.12</var>penalties, transmitted to the commissioner under section 
         <statute_ref>297A.65</statute_ref>, must be deposited by <br/>
<a id="pl.2.13"></a><var>2.13</var>the commissioner in the state treasury as follows: <br/>
<a id="pl.2.14"></a><var>2.14</var>(1) 50 percent of the receipts must be deposited in the heritage enhancement account <br/>
<a id="pl.2.15"></a><var>2.15</var>in the game and fish fund, and may be spent only on activities that improve, enhance, or <br/>
<a id="pl.2.16"></a><var>2.16</var>protect fish and wildlife resources, including conservation, restoration, and enhancement <br/>
<a id="pl.2.17"></a><var>2.17</var>of land, water, and other natural resources of the state;<br/>
<a id="pl.2.18"></a><var>2.18</var>(2) 22.5 percent of the receipts must be deposited in the natural resources fund, and <br/>
<a id="pl.2.19"></a><var>2.19</var>may be spent only for state parks and trails;<br/>
<a id="pl.2.20"></a><var>2.20</var>(3) 22.5 percent of the receipts must be deposited in the natural resources fund, and <br/>
<a id="pl.2.21"></a><var>2.21</var>may be spent only on metropolitan park and trail grants;<br/>
<a id="pl.2.22"></a><var>2.22</var>(4) three percent of the receipts must be deposited in the natural resources fund, and <br/>
<a id="pl.2.23"></a><var>2.23</var>may be spent only on local trail grants; and<br/>
<a id="pl.2.24"></a><var>2.24</var>(5) two percent of the receipts must be deposited in the natural resources fund, <br/>
<a id="pl.2.25"></a><var>2.25</var>and may be spent only for the Minnesota Zoological Garden, the Como Park Zoo <br/>
<a id="pl.2.26"></a><var>2.26</var>and Conservatory, the Pine Grove Zoo in Little Falls, and the Duluth Zoo. Zoos not <br/>
<a id="pl.2.27"></a><var>2.27</var>currently accredited by the American Zoological Association may expend funds under this <br/>
<a id="pl.2.28"></a><var>2.28</var>paragraph only for purposes that will assist the zoo to obtain accreditation.<br/>
<a id="pl.2.29"></a><var>2.29</var>(f) The revenue dedicated under paragraph (e) may not be used as a substitute <br/>
<a id="pl.2.30"></a><var>2.30</var>for traditional sources of funding for the purposes specified, but the dedicated revenue <br/>
<a id="pl.2.31"></a><var>2.31</var>shall supplement traditional sources of funding for those purposes. Land acquired with <br/>
<a id="pl.2.32"></a><var>2.32</var>money deposited in the game and fish fund under paragraph (e) must be open to public <br/>
<a id="pl.2.33"></a><var>2.33</var>hunting and fishing during the open season, except that in aquatic management areas or <br/>
<a id="pl.2.34"></a><var>2.34</var>on lands where angling easements have been acquired, fishing may be prohibited during <br/>
<a id="pl.2.35"></a><var>2.35</var>certain times of the year and hunting may be prohibited. At least 87 percent of the money <br/>
<a id="pl.3.1"></a><var>3.1</var>deposited in the game and fish fund for improvement, enhancement, or protection of fish <br/>
<a id="pl.3.2"></a><var>3.2</var>and wildlife resources under paragraph (e) must be allocated for field operations.<br/>