(b) The commissioner shall deposit taxes in the Minnesota agricultural and economic account in the special revenue fund if:

1. (1) the taxes are derived from sales and use of property and services purchased for the construction and operation of an agricultural resource project; and

2. (2) the purchase was made on or after the date on which a conditional commitment was made for a loan guaranty for the project under section 41A.04, subdivision 3.

   The commissioner of management and budget shall certify to the commissioner the date on which the project received the conditional commitment. The amount deposited in the loan guaranty account must be reduced by any refunds and by the costs incurred by the Department of Revenue to administer and enforce the assessment and collection of the taxes.

(c) The commissioner shall deposit the revenues, including interest and penalties, derived from the taxes imposed on sales and purchases included in section 297A.61, subdivision 3, paragraph (g), clauses (1) and (4), in the state treasury, and credit them as follows:

1. (1) first to the general obligation special tax bond debt service account in each fiscal year the amount required by section 16A.661, subdivision 3, paragraph (b); and
2. (2) after the requirements of clause (1) have been met, the balance to the general fund.

(g) Each month the commissioner must deposit an amount equal to the estimated revenues derived from the taxes imposed under section 297A.62, subdivision 1, on the sale and purchase of motor vehicle repair and replacement parts in the state treasury and credit:

1. (1) a percentage to the highway user tax distribution fund as follows:

   1. (i) 43.5 percent in each of fiscal years 2024 and 2025;
   2. (ii) 43 percent in fiscal year 2026;
   3. (iii) 41 percent in fiscal year 2027;
   4. (iv) 36 percent in fiscal year 2028;
   5. (v) 30 percent in fiscal year 2029;
   6. (vi) 36 percent in each of fiscal years 2030 to 2034;
   7. (vii) 38.5 percent in fiscal year 2035;
   8. (viii) 41 percent in fiscal year 2036; and
   9. (ix) 43.5 percent in fiscal year 2037 and thereafter;

2. (2) a percentage to the transportation advancement account under section 174.49 as follows:

   1. (i) 3.5 percent in fiscal year 2024;
   2. (ii) 4.5 percent in fiscal year 2025;
   3. (iii) 5.5 percent in fiscal year 2026;
   4. (iv) 7.5 percent in fiscal year 2027;
   5. (v) 14.5 percent in fiscal year 2028;
   6. (vi) 21.5 percent in fiscal year 2029;
   7. (vii) 28.5 percent in fiscal year 2030;
   8. (viii) 36.5 percent in fiscal year 2031;
   9. (ix) 44.5 percent in fiscal year 2032; and
   10. (x) 56.5 percent in fiscal year 2033 and thereafter; and

3. (3) the remainder in each fiscal year to the general fund.

   After each February forecast, and prior to the following April 15, the commissioner shall estimate the monthly deposit amount for use in the following fiscal year based on the estimate of average revenue derived from the taxes imposed under section 297A.62, subdivision 1, on the sale and purchase of motor vehicle repair and replacement parts from the department's three most recent consumption tax models. For purposes of this paragraph, "motor vehicle" has the meaning given in section 297B.01, subdivision 11, and "motor vehicle repair and replacement parts" includes (i) all parts, tires, accessories, and equipment incorporated into or affixed to the motor vehicle as part of the motor vehicle maintenance and repair, and (ii) paint, oil, and other fluids that remain on or in the motor vehicle as part of the motor vehicle maintenance or repair. For purposes of this paragraph, "tire" means any tire of the type used on highway vehicles, if wholly or partially made of rubber and if marked according to federal regulations for highway use.

(h) 81.56 percent of the revenues, including interest and penalties, transmitted to the commissioner under section 297A.65, must be deposited by the commissioner in the state treasury as follows:

1. (1) 47.5 percent of the receipts must be deposited in the heritage enhancement account in the game and fish fund, and may be spent only on activities that improve, enhance, or protect fish and wildlife resources, including conservation, restoration, and enhancement of land, water, and other natural resources of the state;
2. (2) 22.5 percent of the receipts must be deposited in the natural resources fund, and may be spent only for state parks and trails;
3. (3) 22.5 percent of the receipts must be deposited in the natural resources fund, and may be spent only on metropolitan park and trail grants;
4. (4) three percent of the receipts must be deposited in the natural resources fund, and may be spent only on local trail grants;
5. (5) two percent of the receipts must be deposited in the natural resources fund, and may be spent only for the Minnesota Zoological Garden, the Como Park Zoo and Conservatory, and the Duluth Zoo; and
6. (6) 2.5 percent of the receipts must be deposited in the pollinator account established in section 103B.101, subdivision 19.

(l) The commissioner must deposit the revenues, including interest and penalties minus any refunds, derived from the sale of items regulated under section 624.20, subdivision 1, that may be sold to persons 18 years old or older and that are not prohibited from use by the general public under section 624.21, in the state treasury and credit:

1. (1) 25 percent to the volunteer fire assistance grant account established under section 88.068;
2. (2) 25 percent to the fire safety account established under section 297I.06, subdivision 3; and

3. (3) the remainder to the general fund.

   For purposes of this paragraph, the percentage of total sales and use tax revenue derived from the sale of items regulated under section 624.20, subdivision 1, that are allowed to be sold to persons 18 years old or older and are not prohibited from use by the general public under section 624.21, is a set percentage of the total sales and use tax revenues collected in the state, with the percentage determined under Laws 2017, First Special Session chapter 1, article 3, section 39.