84.927 Registration fees; unrefunded gasoline tax; allocation.
Subdivision 1. Registration revenue. Fees from the registration of all-terrain vehicles and the unrefunded gasoline tax attributable to all-terrain vehicle use under section 296.16, as well as the net proceeds from the sale of all-terrain vehicles forfeited pursuant to section 169.1217, shall be deposited in the state treasury and credited to the all-terrain vehicle account in the natural resources fund.
Subd. 2. Purposes. Subject to appropriation by the legislature, money in the all-terrain vehicle account may only be spent for:
(1) the education and training program under section 84.925;
(3) acquisition, maintenance, and development of vehicle trails and use areas;
(4) grant-in-aid programs to counties and municipalities to construct and maintain all-terrain vehicle trails and use areas; and
(5) grants-in-aid to local safety programs.
The distribution of funds made available through grant-in-aid programs must be guided by the statewide comprehensive outdoor recreation plan.