Article 14, Section 10 of the MN Constitution states that only taxed fuel used for “ON” road purposes can be deposited into the Highway User Tax Distribution Fund.  Fuel used for “OFF” road purposes is then placed into a fund created and appropriated by the Legislature that is managed by the Department of Natural Resources.


A Gas Tax Story


                      Fuel Up....  Your ATV...   Gas Tax $...   $ is appropriated by legislature... $ to the DNR for trails.... ATV'ers enjoying those trails           


ATV'ers fuel up in YOUR town.. ATV'ers need a place to stay in YOUR town... ATV'ers eat in YOUR town... ATV'ers help support YOUR

local businesses...