2006 Minnesota Code
Chapters 83A - 84 Natural Resources
Chapter 84 Department of Natural Resources
Section 84.927 ALL-TERRAIN VEHICLE ACCOUNT; RECEIPTS AND ALLOCATIONS.

84.927 ALL-TERRAIN VEHICLE ACCOUNT; RECEIPTS AND ALLOCATIONS.
Subdivision 1. Registration revenue. 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.
Subd. 2. Purposes. 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;
(2) administration, enforcement, and implementation of sections 84.773 to 84.929;
(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; and
(6) enforcement and public education grants to local law enforcement agencies.
The distribution of funds made available through grant-in-aid programs must be guided by
the statewide comprehensive outdoor recreation plan.
History: 1984 c 647 s 6; 1986 c 452 s 14; 1989 c 335 art 4 s 19; 1995 c 230 s 5; 1Sp1997 c
2 s 4; 1998 c 299 s 30; 2000 c 478 art 2 s 7; 2003 c 128 art 1 s 32

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