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    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 296A.18, as well
as the net proceeds from the sale of all-terrain vehicles forfeited pursuant to section 169A.63,
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;
    (2) administration, enforcement, and implementation of sections 84.773 to 84.929;
    (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;
    (5) grants-in-aid to local safety programs;
    (6) enforcement and public education grants to local law enforcement agencies; and
    (7) maintenance of minimum-maintenance forest roads designated under section 89.71,
subdivision 5
, and county forest roads that are part of a designated trail system within state forest
boundaries as established under section 89.021.
    The distribution of funds made available through grant-in-aid programs must be guided by
the statewide comprehensive outdoor recreation plan.
History: 1984 c 647 s 6; 1986 c 452 s 14; 1989 c 335 art 4 s 19; 1995 c 230 s 5; 1Sp1997 c
2 s 4; 1998 c 299 s 30; 2000 c 478 art 2 s 7; 2003 c 128 art 1 s 32; 2007 c 57 art 1 s 30

Official Publication of the State of Minnesota
Revisor of Statutes