North Dakota § 57-39.2-26.2 Allocation of revenues to senior citizen services and programs matching fund - Continuing appropriation

North Dakota Statutes

§ 57-39.2-26.2 — Allocation of revenues to senior citizen services and programs matching fund - Continuing appropriation

North Dakota § 57-39.2-26.2

Title 57Taxation

Ch. 57-39.2Sales Tax

This text of North Dakota § 57-39.2-26.2 (Allocation of revenues to senior citizen services and programs matching fund - 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 § 57-39.2-26.2 (2026).

Text

matching fund - Continuing appropriation.
Notwithstanding any other provision of law, a portion of sales, use, and motor vehicle excise
tax collections equal to the amount of revenue that would have been generated by a levy of
eighty-seven and one-half percent of one mill on the taxable valuation of all property in the state
subject to a levy under section 57-15-56 in the previous taxable year must be deposited by the
state treasurer in the senior citizen services and programs fund during the period from July first
through December thirty-first of each year. The state tax commissioner shall certify to the state
treasurer the portion of sales, use, and motor vehicle excise tax revenues which must be
deposited in the fund as determined under this section. Revenues deposited in the senior cit

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matching fund - Continuing appropriation.
Notwithstanding any other provision of law, a portion of sales, use, and motor vehicle excise
tax collections equal to the amount of revenue that would have been generated by a levy of
eighty-seven and one-half percent of one mill on the taxable valuation of all property in the state
subject to a levy under section 57-15-56 in the previous taxable year must be deposited by the
state treasurer in the senior citizen services and programs fund during the period from July first
through December thirty-first of each year. The state tax commissioner shall certify to the state
treasurer the portion of sales, use, and motor vehicle excise tax revenues which must be
deposited in the fund as determined under this section. Revenues deposited in the senior citizen
services and programs fund are provided as a standing and continuing appropriation for
allocation as provided in subsection 5 of section 57-15-56. Any unexpended and unobligated
amount in the senior citizen services and programs fund at the end of any biennium must be
transferred by the state treasurer to the state general fund.