{"data":{"id":"us-mn/minn.-stat.-84.927","jurisdiction":"us-mn","citation":"Minn. Stat. § 84.927","heading":"ALL-TERRAIN VEHICLE ACCOUNT; RECEIPTS AND ALLOCATIONS.","body":"Subdivision 1. Registration revenue.\nFees 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.\nSubd. 2. Purposes.\n(a) Subject to appropriation by the legislature, money in the all-terrain vehicle account may only be spent for:\n(1) the education and training program under section 84.925;\n(2) administration, enforcement, and implementation of sections 84.773 to 84.928;\n(3) acquisition, maintenance, and development of vehicle trails and use areas;\n(4) grant-in-aid programs to counties and municipalities to construct and maintain all-terrain vehicle trails and use areas;\n(5) grants-in-aid to local safety programs;\n(6) enforcement and public education grants to local law enforcement agencies; and\n(7) maintenance of minimum-maintenance forest roads designated under section 89.71, subdivision 5, and county forest roads that are part of a designated trail system within state forest boundaries as established under section 89.021.\n(b) The distribution of funds made available through grant-in-aid programs must be guided by the statewide comprehensive outdoor recreation plan.","path":["NATURAL RESOURCES","CHAPTER 84. DEPARTMENT OF NATURAL RESOURCES","ALL-TERRAIN VEHICLES"],"source_url":"https://www.revisor.mn.gov/statutes/cite/84.927","current_through":"2025 Minnesota Statutes","vintage":"","retrieved_at":"2026-09-02T22:10:30Z","sha256":"221cfa91691051ebe403eac5b41b90f3c25c0dd9c4c7b249b9bf075a76cd2e60","source_id":"us-mn","stale":false,"prev":"us-mn/minn.-stat.-84.926","next":"us-mn/minn.-stat.-84.9275"},"notice":"GroundRules: Original legal text. Not legal advice."}