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 fund.
Subject to appropriation by the legislature, money in the off-road vehicle account may only be spent for:
(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.