Fees from the registration of off-highway motorcycles and the unrefunded gasoline tax attributable to off-highway motorcycle use under section 296A.18 must be deposited in the state treasury and credited to the off-highway motorcycle account in the natural resources fund.
(a) Subject to appropriation by the legislature, money in the off-highway motorcycle account may only be spent for:
(2) acquisition, maintenance, and development of off-highway motorcycle trails and use areas; and
(3) grants-in-aid to counties and municipalities to construct and maintain off-highway motorcycle trails and use areas.
(b) The distribution of funds made available for grants-in-aid must be guided by the statewide comprehensive outdoor recreation plan.