North Dakota § 54-27-19.2 Reporting of number of motor vehicles registered on Indian reservations - Use for determining each county's share of highway tax distribution fund

North Dakota Statutes

§ 54-27-19.2 — Reporting of number of motor vehicles registered on Indian reservations - Use for determining each county's share of highway tax distribution fund

North Dakota § 54-27-19.2

Title 54State Government

Ch. 54-27Fiscal Administration

This text of North Dakota § 54-27-19.2 (Reporting of number of motor vehicles registered on Indian reservations - Use for determining each county's share of highway tax distribution fund) is published on Counsel Stack Legal Research, covering North Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.D. Cent. Code § 54-27-19.2 (2026).

Text

Use for determining each county's share of highway tax distribution fund.
Before the tenth day of each month, each governing body of an Indian reservation having a
motor vehicle registration ordinance may report the number of motor vehicles registered on the
reservation to the director of the department of transportation. The director of the department of
transportation shall multiply the number of motor vehicles reported by a factor that represents
the portion of funds in the highway tax distribution fund derived from taxes on motor fuels and
other special fuels during the most recent fiscal year. The director of the department of
transportation shall report the resulting product to the state treasurer for incorporation into the
county distribution formula in subsection 2 of section 54-27

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Use for determining each county's share of highway tax distribution fund.
Before the tenth day of each month, each governing body of an Indian reservation having a
motor vehicle registration ordinance may report the number of motor vehicles registered on the
reservation to the director of the department of transportation. The director of the department of
transportation shall multiply the number of motor vehicles reported by a factor that represents
the portion of funds in the highway tax distribution fund derived from taxes on motor fuels and
other special fuels during the most recent fiscal year. The director of the department of
transportation shall report the resulting product to the state treasurer for incorporation into the
county distribution formula in subsection 2 of section 54-27-19 as follows:
1. Where the boundaries of the Indian reservation do not encompass more than one
county, the director of the department of transportation shall credit the total product to
that county.
2. Where the boundaries of the Indian reservation encompass more than one county, the
director of the department of transportation shall allocate the product to each county
containing a portion of the Indian reservation in the ratio of the number of reservation
registered motor vehicles in that county to the total of reservation registered motor
vehicles in all the counties containing a portion of that Indian reservation. If the number
of reservation registered motor vehicles in a county containing a portion of an Indian
reservation is not available, the director of the department of transportation shall
allocate the product to each county containing a portion of an Indian reservation in the
ratio of the number of miles of county roads, as designated under section 24-05-16,
within the county on the reservation to the total of the number of miles of county roads
on the reservation.