§ 57-60-14 — Allocation of revenue - Continuing appropriation (Effective through June 30, 2026)

North Dakota § 57-60-14

• Jurisdiction: North Dakota
• Title 57: Taxation
• Ch. 57-60: Coal Conversion Facilities Privilege Tax

Text

June 30, 2026)
1. At least quarterly, the state treasurer shall allocate:
a. The lignite research tax collections under section 57-60-02.2 to the lignite
research fund for the purposes under section 57-61-01.5.
b. The remaining coal conversion tax collections under section 57-60-02 to the
county.
2. Notwithstanding any other provision of law, the allocation under this section to each
county may not be less in each calendar year than the amount certified to the state
treasurer for each county under this section in the immediately preceding calendar
year. For a county that has received less in a calendar year than the amount certified
to the state treasurer for that county in the immediately preceding calendar year, not
later than January tenth of the following year, the county auditor shall calculate the
amount that is due under this subsection and submit a statement of the amount to the
state treasurer. The state treasurer shall verify the stated amount and make the
required payment under this subsection to the county, from collections received under
section 57-60-02, not later than March first of the following year. The funds needed to
make the distribution to counties under this subsection are appropriated on a
continuing basis for making these payments. Money received by a county under this
subsection must be distributed pursuant to section 57-60-15.
3. Notwithstanding any other provision of law, for a county in which is located a coal
conversion facility that was not a coal conversion facility under this chapter before

January 1, 2002, for years after 2002, subsection 2 applies to allocations to that
county under this section, except that for a county described in this subsection,
amounts received for any calendar year must be allocated by the county in the same
manner property taxes for the facility were allocated for taxable year 2001.
Allocation of revenue - Continuing appropriation. (Effective after June 30, 2026, and
through June 30, 2031)
1. At least quarterly, the state treasurer shall allocate:
a. The lignite research tax collections under section 57-60-02.2 to the lignite
research fund for the purposes under section 57-61-01.5.
b. The remaining portion of the coal conversion state share after the exemption
under section 57-60-02.2 to the legacy fund to become part of the principal of the
legacy fund. For purposes of this subdivision, "coal conversion state share" has
the same meaning as subsection 1 of section 57-60-02.2.
c. The remaining portion of the generating plant state share after the exemption
under section 57-60-02.2 to the legacy fund to become part of the principal of the
legacy fund. For purposes of this subdivision, "generating plant state share" has
the same meaning as subsection 2 of section 57-60-02.2.
d. The remaining coal conversion tax collections under section 57-60-02 to the
county.
2. Notwithstanding any other provision of law, the allocation under this section to each
county may not be less in each calendar year than the amount certified to the state
treasurer for each county under this section in the immediately preceding calendar
year. For a county that has received less in a calendar year than the amount certified
to the state treasurer for that county in the immediately preceding calendar year, not
later than January tenth of the following year, the county auditor shall calculate the
amount that is due under this subsection and submit a statement of the amount to the
state treasurer. The state treasurer shall verify the stated amount and make the
required payment under this subsection to the county, from collections received under
section 57-60-02, not later than March first of the following year. The funds needed to
make the distribution to counties under this subsection are appropriated on a
continuing basis for making these payments. Money received by a county under this
subsection must be distributed pursuant to section 57-60-15.
3. Notwithstanding any other provision of law, for a county in which is located a coal
conversion facility that was not a coal conversion facility under this chapter before
January 1, 2002, for years after 2002, subsection 2 applies to allocations to that
county under this section, except that for a county described in this subsection,
amounts received for any calendar year must be allocated by the county in the same
manner property taxes for the facility were allocated for taxable year 2001.
Allocation of revenue - Continuing appropriation. (Effective after June 30, 2031)
(Contingent effective date - See note)
1. The state treasurer shall no less than quarterly allocate all moneys received from all
coal conversion facilities in each county pursuant to the provisions of this chapter,
fifteen percent to the county and eighty-five percent to the state, except moneys
received from the tax imposed by subsection 3 of section 57-60-02, which must be
allocated to the state. From the amount allocated to the state under this subsection:
a. Five percent must be allocated to the lignite research fund, for the purposes
defined in section 57-61-01.5; and
b. The remaining amount must be deposited in the legacy fund to become part of
the principal of the legacy fund.
2. Notwithstanding any other provision of law, the allocation under this section to each
county may not be less in each calendar year than the amount certified to the state
treasurer for each county under this section in the immediately preceding calendar
year. For a county that has received less in a calendar year than the amount certified
to the state treasurer for that county in the immediately preceding calendar year, not
later than January tenth of the following year, the county auditor shall calculate the
amount that is due under this subsection and submit a statement of the amount to the

state treasurer. The state treasurer shall verify the stated amount and make the
required payment under this subsection to the county, from collections received under
section 57-60-02, not later than March first of the following year. The funds needed to
make the distribution to counties under this subsection are appropriated on a
continuing basis for making these payments. Money received by a county under this
subsection must be distributed pursuant to section 57-60-15.
3. Notwithstanding any other provision of law, for a county in which is located a coal
conversion facility that was not a coal conversion facility under this chapter before
January 1, 2002, for years after 2002, subsection 2 applies to allocations to that
county under this section, except that for a county described in this subsection,
amounts received for any calendar year must be allocated by the county in the same
manner property taxes for the facility were allocated for taxable year 2001.
57-60-15. Duty of state treasurer - Allocation to political subdivisions.
Moneys allocated to counties under the provisions of section 57-60-14 must be apportioned
as follows:
1. Thirty percent of all revenues allocated to any county must be paid by the state
treasurer to the incorporated cities of the county based upon the population of each
incorporated city according to the last official regular or special federal census or the
census taken in accordance with the provisions of chapter 40-02 in case of a city
incorporated subsequent to such census.
2. Forty percent of the revenues allocated to any county must be paid to the county
treasurer who shall deposit it in the county general fund to be used for general
governmental purposes.
3. Thirty percent of all revenues allocated to any county must be apportioned by the state
treasurer to school districts within the county on the average daily membership basis,
as certified to the state treasurer by the county superintendent of schools.