1.1    .................... moves to amend H. F. No. 3625, the first committee engrossment,
1.2as follows:
1.3Page 5, after line 29, insert:

1.4    "Sec. 5. Minnesota Statutes 2006, section 297A.94, is amended to read:
1.5297A.94 DEPOSIT OF REVENUES.
1.6    (a) Except as provided in this section, the commissioner shall deposit the revenues,
1.7including interest and penalties, derived from the taxes imposed by this chapter in the state
1.8treasury and credit them to the general fund.
1.9    (b) The commissioner shall deposit taxes in the Minnesota agricultural and economic
1.10account in the special revenue fund if:
1.11    (1) the taxes are derived from sales and use of property and services purchased for
1.12the construction and operation of an agricultural resource project; and
1.13    (2) the purchase was made on or after the date on which a conditional commitment
1.14was made for a loan guaranty for the project under section 41A.04, subdivision 3.
1.15The commissioner of finance shall certify to the commissioner the date on which the
1.16project received the conditional commitment. The amount deposited in the loan guaranty
1.17account must be reduced by any refunds and by the costs incurred by the Department of
1.18Revenue to administer and enforce the assessment and collection of the taxes.
1.19    (c) The commissioner shall deposit the revenues, including interest and penalties,
1.20derived from the taxes imposed on sales and purchases included in section 297A.61,
1.21subdivision 3
, paragraph (g), clauses (1) and (4), in the state treasury, and credit them
1.22as follows:
1.23    (1) first to the general obligation special tax bond debt service account in each fiscal
1.24year the amount required by section 16A.661, subdivision 3, paragraph (b); and
1.25    (2) after the requirements of clause (1) have been met, the balance to the general
1.26fund.
2.1    (d) The commissioner shall deposit the revenues, including interest and penalties,
2.2collected under section 297A.64, subdivision 5, in the state treasury and credit them to the
2.3general fund. By July 15 of each year the commissioner shall transfer to the highway user
2.4tax distribution fund an amount equal to the excess fees collected under section 297A.64,
2.5subdivision 5
, for the previous calendar year.
2.6    (e) For fiscal year 2001, 97 percent; for fiscal years 2002 and 2003, 87 percent; and
2.7for fiscal year 2004 and thereafter, 72.43 percent of the revenues, including interest and
2.8penalties, transmitted to the commissioner under section 297A.65, must be deposited by
2.9the commissioner in the state treasury as follows:
2.10    (1) 50 percent of the receipts must be deposited in the heritage enhancement account
2.11in the game and fish fund, and may be spent only on activities that improve, enhance, or
2.12protect fish and wildlife resources, including conservation, restoration, and enhancement
2.13of land, water, and other natural resources of the state;
2.14    (2) 22.5 percent of the receipts must be deposited in the natural resources fund, and
2.15may be spent only for state parks and trails;
2.16    (3) 22.5 percent of the receipts must be deposited in the natural resources fund, and
2.17may be spent only on metropolitan park and trail grants;
2.18    (4) three percent of the receipts must be deposited in the natural resources fund, and
2.19may be spent only on local trail grants; and
2.20    (5) two percent of the receipts must be deposited in the natural resources fund,
2.21and may be spent only for the Minnesota Zoological Garden, the Como Park Zoo
2.22and Conservatory, the Pine Grove Zoo in Little Falls, and the Duluth Zoo. Zoos not
2.23currently accredited by the American Zoological Association may expend funds under this
2.24paragraph only for purposes that will assist the zoo to obtain accreditation.
2.25    (f) The revenue dedicated under paragraph (e) may not be used as a substitute
2.26for traditional sources of funding for the purposes specified, but the dedicated revenue
2.27shall supplement traditional sources of funding for those purposes. Land acquired with
2.28money deposited in the game and fish fund under paragraph (e) must be open to public
2.29hunting and fishing during the open season, except that in aquatic management areas or
2.30on lands where angling easements have been acquired, fishing may be prohibited during
2.31certain times of the year and hunting may be prohibited. At least 87 percent of the money
2.32deposited in the game and fish fund for improvement, enhancement, or protection of fish
2.33and wildlife resources under paragraph (e) must be allocated for field operations."
2.34Renumber the sections in sequence and correct the internal references
2.35Amend the title accordingly