1. A trails account is created in the trust fund. Ten percent of the moneys credited to the trust fund shall be allocated to the account.
2. The department of transportation and the department of natural resources shall use moneys in the account to support initiatives related to the design, establishment, maintenance, improvement, and expansion of land trails.
3. The department of natural resources may use the account to support the design, establishment, maintenance, improvement, and expansion of water trails.