AGO Opinion Topics: USE FUEL TAX

(1)  The department of natural resources may use public funds to acquire by eminent domain or otherwise a system of special use roads for the management, protection and harvest of timber on public lands.  Such roads held in fee may be used by individuals and corporations pursuant to department regulation on a cost apportionment basis. (2)  Truck travel confined exclusively to such special use roads is not subject to state use fuel tax and licensing requirements applicable to public highway operation. (3)   If the fee is acquired in such lands and the land becomes unnecessary, it may be sold by the commissioner, but if only a use is acquired, it may be abandoned.