North Dakota § 57-39.2-26.3 County aid distribution fund - State treasurer - Continuing appropriation (Effective through June 30, 2027)

North Dakota Statutes

§ 57-39.2-26.3 — County aid distribution fund - State treasurer - Continuing appropriation (Effective through June 30, 2027)

North Dakota § 57-39.2-26.3

Title 57Taxation

Ch. 57-39.2Sales Tax

This text of North Dakota § 57-39.2-26.3 (County aid distribution fund - State treasurer - Continuing appropriation (Effective through June 30, 2027)) 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 § 57-39.2-26.3 (2026).

Text

(Effective through June 30, 2027)

1.There is created in the state treasury the county aid distribution fund. The fund consists of all moneys transferred to the fund under subsection 2. All moneys in the fund are appropriated to the state treasurer on a continuing basis for the purpose of providing allocations to an eligible county.

2.Notwithstanding any other provision of law, a portion of sales, gross receipts, use, and motor vehicle excise tax collections, equal to one-fourth of one percent of an amount determined by multiplying the quotient of one percent divided by the general sales tax rate, that was in effect when the taxes were collected, times the net sales, gross receipts, use, and motor vehicle excise tax collections under chapters 57-39.2, 57-39.5, 57-39.6, 57-40.2, and 57-40.

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(Effective through June 30, 2027)
1. There is created in the state treasury the county aid distribution fund. The fund
consists of all moneys transferred to the fund under subsection 2. All moneys in the
fund are appropriated to the state treasurer on a continuing basis for the purpose of
providing allocations to an eligible county.
2. Notwithstanding any other provision of law, a portion of sales, gross receipts, use, and
motor vehicle excise tax collections, equal to one-fourth of one percent of an amount
determined by multiplying the quotient of one percent divided by the general sales tax
rate, that was in effect when the taxes were collected, times the net sales, gross
receipts, use, and motor vehicle excise tax collections under chapters 57-39.2,
57-39.5, 57-39.6, 57-40.2, and 57-40.3 must be deposited by the state treasurer in the
county aid distribution fund. The tax commissioner shall certify to the state treasurer
the portion of sales, gross receipts, use, and motor vehicle excise tax net revenues
that must be deposited in the county aid distribution fund as determined under this
subsection.
3. At least quarterly, the state treasurer shall allocate the moneys in the fund to the
county with the lowest ratio of taxable property values per capita and a population of
more than ten thousand.
4. The county treasurer shall deposit all revenues received under this section in the
county general fund.

5. For purposes of determining taxable property values under this section, the state
treasurer shall use the most recent data published by the tax commissioner in the tax
levy report.
6. For purposes of determining the county's population under this section, the state
treasurer shall use the most recent actual or estimated census data published by the
United States census bureau.