North Dakota § 57-39.10-09 Alcoholic beverages gross receipts tax revenue allocation and distribution - Refunds - Continuing appropriation

North Dakota Statutes

§ 57-39.10-09 — Alcoholic beverages gross receipts tax revenue allocation and distribution - Refunds - Continuing appropriation

North Dakota § 57-39.10-09

Title 57Taxation

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

This text of North Dakota § 57-39.10-09 (Alcoholic beverages gross receipts 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 § 57-39.10-09 (2026).

Text

distribution - 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 5 of section 57-39.10-05. Tax revenues collected under section 57-39.10-05 are not subject to section 57-39.2-26.1, and 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 chapter 57-39.6, which are subject to an agreement under section 57-39.10-05, must be paid from the state general fund, and are provided to the state treasurer as a standing and continuing appropriation.

3.Refunds of taxes paid under this section mus

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distribution - 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 5 of section 57-39.10-05. Tax revenues
collected under section 57-39.10-05 are not subject to section 57-39.2-26.1, and 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 chapter 57-39.6, which are subject to an agreement
under section 57-39.10-05, must be paid from the state general fund, and are provided
to the state treasurer as a standing and continuing appropriation.
3. Refunds of taxes paid under this section must be reimbursed to the state general fund,
with interest at the rate prescribed in section 57-39.2-25, from the first available
moneys deposited in the tribal allocation fund.
4. The tax commissioner shall determine the reservation of the tribe or tribes to which the
refund is attributable. The refund, including interest, must be reimbursed from the first
available moneys deposited in the tribal allocation fund on behalf of the tribe or tribes
to which the refund paid under this section is attributable.