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.
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;
(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.