Residents spend about $208 million per year on OHV activities, and nearly all their entire out-of-pocket trip costs are for gasoline. We estimate that OHV users buy about 6.6 million gallons of gasoline per year. With a base tax of $0.27 per gallon, resident OHV users in Montana generate over $1.8 million in revenue for the state highway trust fund.
Attached document published January 2014