Md. Code, Nat. Res. § 5-1011

(a) In this section, “Fund” means the Off–Highway Recreational Vehicle Trail Fund. (b) There is an Off–Highway Recreational Vehicle Trail Fund. (c) The purpose of the Fund is to maintain and construct trails for off–highway recreational vehicles. (d) The Secretary shall administer the Fund. (e) (1) The Fund is a special, nonlapsing fund that is not subject to § 7–302 of the State Finance and Procurement Article. (2) The State Treasurer shall hold the Fund separately, and the Comptroller shall account for the Fund. (f) The Fund consists of: (1) Revenue distributed to the Fund under § 13–814(b) of the Transportation Article; (2) Money appropriated in the State budget for the Fund; and (3) Any other money from any other source accepted for the benefit of the Fund. (g) The Fund may be used only to: (1) Maintain trails for off–highway recreational vehicles on State park land that was purchased or leased by the Department before January 1, 2017; (2) Maintain and construct trails for off–highway recreational vehicles on State park land that is purchased or leased by the Department on or after January 1, 2017; and (3) Maintain and construct trails for off–highway recreational vehicles on any land that is not State park land that is purchased or leased by the Department. (h) (1) The State Treasurer shall invest the money of the Fund in the same manner as other State money may be invested. (2) Any interest earnings of the Fund shall be credited to the General Fund of the State. (i) Expenditures from the Fund may be made only in accordance with the State budget. (j) Money expended from the Fund for maintaining and constructing trails for off–highway recreational vehicles is supplemental to and is not intended to take the place of funding that otherwise would be appropriated for maintaining and constructing trails for off–highway recreational vehicles.