HIGHWAY USER TAX DISTRIBUTION FUND

Apportionment

Municipal turnback account, Minn. Statutes 2026 161.083 to 161.085

Set-asides, Minn. Statutes 2026 161.081

Trunk highway fund, see TRUNK HIGHWAY FUND

Appropriations from

Expenditure requirements, prohibitions, Minn. Statutes 2026 161.045

License plate costs, Minn. Statutes 2026 168.381

Motor vehicle registration tax refunds, Minn. Statutes 2026 168.022, 168.63

Motor vehicle sales tax refunds, Minn. Statutes 2026 297B.031

Reports given of fund details to legislature, Minn. Statutes 2026 16A.11

Constitutional provisions, Minn. Const. art 11 s 3, art 14 s 5

Creation, Minn. Const. art 11 s 3, art 14 s 5

Deposits to

Drivers' license reinstatement fees, Minn. Statutes 2026 171.186

Investment returns, Minn. Statutes 2026 161.081

License plate fees

Drive-away in transit motor vehicle transporters, Minn. Statutes 2026 168.057

Generally, Minn. Statutes 2026 168.12

Motor vehicle registration fees

Monthly series registration extension, Minn. Statutes 2026 168.017

Reregistration fees, excessive gross weight, Minn. Statutes 2026 168.013

Motor vehicle registration taxes, Minn. Statutes 2026 168.013, 168.25

Motor vehicle repair parts, Minn. Statutes 2026 297A.94

Motor vehicle sales taxes, Minn. Statutes 2026 297B.09

Motor vehicles, excess weight violations, Minn. Statutes 2026 169.871, 299D.03

Rental motor vehicle registration fees, Minn. Statutes 2026 297A.94

Temporary nonresident vehicle permit fees, Minn. Statutes 2026 168.091

Expenditures report, Minn. Statutes 2026 161.089

Investment of funds, generally, Minn. Statutes 2026 11A.21, 161.081

Payments from

County state-aid highway fund, deposits to, Minn. Statutes 2026 162.05

Expenditure requirements, prohibitions, Minn. Statutes 2026 161.045

Forecasts, Minn. Statutes 2026 174.03

Municipal state-aid street fund, deposits to, Minn. Statutes 2026 162.11

Revenues, forecasts, Minn. Statutes 2026 174.03

Transfers from

Motor fuel taxes, unrefunded, motor vehicles used on forest roads, Minn. Statutes 2026 296A.18

Transfer to Minnesota state transportation bond account, Minn. Statutes 2026 174.51

Transfer to transportation fund, Minn. Statutes 2026 174.50