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: (1) administration, enforcement, and implementation of sections 84.787 to 84.795 ; (2) acquisition, maintenance, and development of off-highway motorcycle trails and use areas; (3) grants-in-aid to counties and municipalities to construct and maintain off-highway motorcycle trails and use areas; and (4) grants for enforcement and public education to local law enforcement agencies. (b) The distribution of funds made available for grants-in-aid must be guided by the statewide comprehensive outdoor recreation plan.
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