§ 39-24-05 — Disposition of registration fees and trail tax - Transfer from highway tax distribution fund

distribution fund.
Fees from registration of snowmobiles must be deposited with the state treasurer and
credited to the highway tax distribution fund. The snowmobile trail tax must be deposited in a

state snowmobile fund in the state treasury. Additionally, an amount equal to the tax collected on
forty gallons [151.42 liters] of motor vehicle fuel multiplied by the number of collector
snowmobiles and snowmobiles registered under this chapter must be transferred annually from
the highway tax distribution fund, before allocation of the fund under section 54-27-19, and
credited to the state snowmobile fund. The parks and recreation department may, upon
appropriation by the legislative assembly, expend from such fund moneys it deems necessary
for purposes of administering snowmobile safety programs and establishing and maintaining
snowmobile facilities and programs.