North Dakota § 57-39.10-07 Alcoholic beverages wholesale tax revenue allocation and distribution - Refunds - Continuing appropriation

North Dakota Statutes

§ 57-39.10-07 — Alcoholic beverages wholesale tax revenue allocation and distribution - Refunds - Continuing appropriation

North Dakota § 57-39.10-07

Title 57Taxation

Ch. 57-39.10State-Tribal Alcohol, Tobacco, and Alcoholic Beverages Gross Receipts Tax Agreements

This text of North Dakota § 57-39.10-07 (Alcoholic beverages wholesale tax revenue allocation and distribution - Refunds - Continuing appropriation) 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 § 57-39.10-07 (2026).

Text

Refunds - Continuing appropriation.

1.The tax commissioner shall certify and transfer to the state treasurer for deposit in the tribal allocation fund, a special fund created in the state treasury, tax revenues allocated to a tribe or tribes under subsection 4 of section 57-39.10-03. Tax revenues collected under section 57-39.10-03 are provided as a standing and continuing appropriation to the state treasurer for distribution on a quarterly basis.

2.Refunds of the tax imposed under chapters 5-01, 5-02, and 5-03 which are subject to an agreement under section 57-39.10-03 must be paid from the state general fund and are provided to the state treasurer as a standing and continuing appropriation.

3.The tax commissioner shall determine the reservation of the tribe or tribes to which the refu

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Refunds - Continuing appropriation.
1. The tax commissioner shall certify and transfer to the state treasurer for deposit in the
tribal allocation fund, a special fund created in the state treasury, tax revenues
allocated to a tribe or tribes under subsection 4 of section 57-39.10-03. Tax revenues
collected under section 57-39.10-03 are provided as a standing and continuing
appropriation to the state treasurer for distribution on a quarterly basis.
2. Refunds of the tax imposed under chapters 5-01, 5-02, and 5-03 which are subject to
an agreement under section 57-39.10-03 must be paid from the state general fund and
are provided to the state treasurer as a standing and continuing appropriation.
3. The tax commissioner shall determine the reservation of the tribe or tribes to which the
refund paid under subsection 2 is attributable. The refund, including interest at the rate
prescribed in section 5-03-06, must be reimbursed to the state general fund from the
first available moneys deposited in the tribal allocation fund on behalf of the tribe or
tribes to which the refund is attributable.