1.1 	A bill for an act
1.2 	relating to natural resources; requiring a study of
1.3 	certain unrefunded gasoline tax.
1.4 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.5 	Section 1. DETERMINATION OF TAX ALLOCATION; REPORT TO
1.6 	LEGISLATURE.
 1.7 	The commissioners of natural resources, revenue, and
1.8 	transportation shall jointly determine the amount of unrefunded
1.9 	gasoline tax attributable to all-terrain vehicle use in the
1.10 	state and shall report to the legislature by March 1, 2006, with
1.11 	an appropriate proposed revision to Minnesota Statutes, section
1.12 	296A.18.