The All-Terrain Vehicle Account is established as a separate account in the State Parks and Recreation Department Fund, to be accounted for separately. Interest earned by the All-Terrain Vehicle Account shall be credited to the account. After deduction of expenses of collection, transfer and administration, including the expenses of establishment and operation of Class I, Class III and Class IV all-terrain vehicle safety education courses and examinations under ORS 390.570, 390.575 and 390.577, the following moneys shall be transferred to the account:
ORS 390.555