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    Subdivision 1. Registration revenue. Fees from the registration of off-road vehicles and
unrefunded gasoline tax attributable to off-road vehicle use under section 296A.18 must be
deposited in the state treasury and credited to the off-road vehicle account in the natural resources
    Subd. 2. Purposes. Subject to appropriation by the legislature, money in the off-road vehicle
account may only be spent for:
(1) administration, enforcement, and implementation of sections 84.773 to 84.805;
(2) acquisition, maintenance, and development of off-road vehicle trails and use areas;
(3) grant-in-aid programs to counties and municipalities to construct and maintain off-road
vehicle trails and use areas;
(4) grants-in-aid to local safety programs; and
(5) enforcement and public education grants to local law enforcement agencies.
History: 1993 c 311 art 2 s 7; 1994 c 587 art 12 s 2; 1998 c 299 s 30; 2003 c 128 art 1 s 26