Minn. Stat. § 85.43: DISPOSITION OF RECEIPTS; PURPOSE.

Fees from cross-country-ski passes shall be deposited in the state treasury and credited to a cross-country-ski account in the natural resources fund and, except for the electronic licensing system commission established by the commissioner under section 84.027, subdivision 15, are appropriated to the commissioner of natural resources for:

(1) grants-in-aid for cross-country-ski trails to:

(i) counties and municipalities for construction and maintenance of cross-country-ski trails; and

(ii) special park districts as provided in section 85.44 for construction and maintenance of cross-country-ski trails;

(2) administering the cross-country-ski trail grant-in-aid program; and

(3) developing and maintaining state cross-country-ski trails.