1. Fees from registration of off -highway vehicles must be deposited with the state treasurer and credited to the highway tax distribution fund. 2. The off-highway vehicle trail tax must be deposited in the off -highway vehicle fund in the state treasury. The parks and recreation department may, on appropriation by the legislative assembly, expend from that fund moneys for establishing off -highway vehicle facilities, use areas, and safety and education programs, and on enforcement of this chapter. The department may also use the fund to make grants to political subdivisions, governmental agencies, and nonprofit organizations for the purpose of developing and improving off -highway vehicle facilities and use areas and on promoting off-highway vehicle safety and education. The department may also use the fund to make grants to law enforcement agencies for the purpose of enforcing laws applicable to off -highway vehicles and to the use of off -highway vehicle facilities and use areas.
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