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: (1) administration, enforcement, and implementation of sections 84.773 to 84.8045 ; (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.
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