State Revenue Distributions

Medium

The Office of State Treasurer is responsible for the following distributions to political subdivisions.

Medium
Airline Tax

Distribution Frequency - Annually (May) 

Relating to taxes imposed on air carrier transportation property.  Distributed to the cities or municipal airport authorities where the airlines make regularly scheduled landings pursuant to NDCC 57-32-04.

www.legis.nd.gov/cencode/t57c32.pdf

City Cigarette Tax

Distribution Frequency - Biannually (June, December)

Relating to taxes imposed the sales, use or storage of tobacco products in the state.   A portion of the moneys is distributed biannually to cities based on last official federal census.  The remainder is allocated to the general fund pursuant to NDCC 57-36-31.

www.legis.nd.gov/cencode/t57c36.pdf

City/County Sales Tax

Distribution Frequency - Monthly (January - December) 

Based on agreements with cities and counties with approved home rule charters to collect any sales, use, or gross receipts taxes assessed by such city or county.  The collected taxes are then distributed back to the appropriate city or county on a monthly basis pursuant to NDCC 57-01-02.1.

www.legis.nd.gov/cencode/t57c01.pdf

City Motor Vehicle Rental

Distribution Frequency - Monthly (January - December) 

Based on agreements with cities and counties with approved home rule charters to collect any sales, use, or gross receipts taxes assessed by such city or county.  The collected taxes are then distributed back to the appropriate city or county on a monthly basis pursuant to NDCC 57-01-02.1.

www.legis.nd.gov/cencode/t57c01.pdf

City/County Occupancy Tax

Distribution Frequency - Monthly (January - December) 

Based on agreements with cities and counties with approved home rule charters to collect any sales, use, or gross receipts taxes assessed by such city or county.  The collected taxes are then distributed back to the appropriate city or county on a monthly basis pursuant to NDCC 57-01-02.1.

www.legis.nd.gov/cencode/t57c01.pdf

City/County Restaurant & Lodging

Distribution Frequency - Monthly (January - December) 

Based on agreements with cities and counties with approved home rule charters to collect any sales, use, or gross receipts taxes assessed by such city or county.  The collected taxes are then distributed back to the appropriate city or county on a monthly basis pursuant to NDCC 57-01-02.1.

www.legis.nd.gov/cencode/t57c01.pdf

Coal Conversion

Distribution Frequency - Monthly (January - December) 

Relating to taxes paid monthly by coal conversion facilities for the privilege of producing coal products. Tax is measured by gross receipts from facilities and a portion is distributed monthly to the county general fund, cities, and school districts in coal conversion counties pursuant to NDCC 57-60-15.

www.legis.nd.gov/cencode/t57c60.pdf

Coal Conversion Shortfall

Distribution Frequency - Annually (February) 

Annual distributions to cities, schools and county general fund of coal conversion counties in an amount that would prevent the county from receiving less coal conversion tax in a calendar year than the amount that county received in the preceding calendar year pursuant to NDCC 57-60-14 (2).

www.legis.nd.gov/cencode/t57c60.pdf

Coal Severance

Distribution Frequency - Monthly (January - December)

Relating to taxes paid on severed coal.  A portion of the tax collected is distributed monthly to the county general fund, cities and school districts within coal-producing counties pursuant to NDCC 57-62-02.

www.legis.nd.gov/cencode/t57c62.pdf

Coal Severance Shortfall

Distribution Frequency - Annually (January)

Annual distributions to the cities, schools and the county general fund of a coal-producing county in an amount to offset 30% (50% prior to 2018) of the amount of that county’s share of coal severance tax revenue was allocated to a non-coal-producing county in the previous year pursuant to NDCC 57-62-02 (3)b(5).

www.legis.nd.gov/cencode/t57c62.pdf

Disabled Veterans Homestead Tax Credit

Distribution Frequency - Annually (June)

Relating to property tax credit for honorably discharged disabled veterans.  Certifications are done by counties and moneys are distributed to counties annually pursuant to NDCC 57-02-08.8.      

www.legis.nd.gov/cencode/t57c02.pdf

Electric Generation Transmission

Distribution Frequency - Annually (March)

This distribution is based on taxes assessed on companies for electric generation, distribution and transmission.  The moneys are distributed annually to counties pursuant to NDCC 57-33.2-19.

www.legis.nd.gov/cencode/t57c33-2.pdf

Flood Control - Annual

Distribution Frequency - Annually (January)

Relating to lease payments received on federal lands that were acquired by the US for flood control purposes.  This is federal money sent to the state and distributed to the counties annually pursuant to Federal CFDA #: 12.112.

Flood Control - Monthly

Distribution Frequency - Monthly (January-December)

Relating to mineral development payments received on federal lands that were acquired by the US for flood control purposes.  This is federal money sent to the state and distributed to the counties monthly pursuant to Federal CFDA #: 15.433.

Forest Service

Distribution Frequency - Annually (January)

US Forest Service payments paid to the state and then distributed to applicable counties annually pursuant to Federal CFDA #: 10.665.

Highway Tax

Distribution Frequency - Monthly (January-December)

This distribution is based on collections of motor vehicle registration, fuel taxes, use taxes and special fuels excise taxes.  Distributed monthly to counties and cities monthly pursuant to NDCC 54-27-19. See Flow Chart Here

www.legis.nd.gov/cencode/t54c27.pdf

Homestead Tax

Distribution Frequency - Annually (June)

Tax Credits are possible for individuals sixty-five years of age or older or permanently and totally disabled.  Credit payments are certified and moneys distributed annually to counties pursuant to NDCC 57-02-08.1.

www.legis.nd.gov/cencode/t57c02.pdf

Mineral Management

Distribution Frequency - Quarterly (March, June, September, December)

Mineral royalties from Federal lands are distributed quarterly to counties pursuant to NDCC 15.1-27-25 and Federal CFDA #: 15.437.

www.legis.nd.gov/cencode/t15-1c27.pdf

New Jobs

Distribution Frequency - Quarterly (March, June, September, December)

Job Service of North Dakota coordinates the New Jobs Training Program which works to expand primary sector business.  The program costs are repaid to the business sector quarterly pursuant to NDCC 52-02.1.

www.legis.nd.gov/cencode/t52c02-1.pdf

Oil and Gas Gross Production

Distribution Frequency - Monthly (January - December)

Related to the taxes assessed on the production of oil and gas within the state.  A portion of the funds are distributed monthly to the county general fund, cities, school districts and townships in oil-producing counties pursuant to NDCC 57-51-15. See Flow Chart Here

www.legis.nd.gov/cencode/t57c51.pdf

Oil Extraction/Gross Production (Tribal)

Distribution Frequency - Monthly (January - December)

A portion of oil extraction and gross production revenues from wells on tribal lands is distributed to the Three Affiliated Tribes monthly per the Three Affiliated Tribes Oil and Gas Agreement pursuant to NDCC 57-51.2-02.

www.legis.nd.gov/cencode/t57c51-2.pdf

Prepaid Wireless

Distribution Frequency - Quarterly (January, April, July, October)

Fees are collected from prepaid wireless retailers in the state and moneys are distributed quarterly to a joint powers entity for the purpose of implementing emergency services communications systems for the state’s political subdivisions pursuant to NDCC 57-40.6-15.

www.legis.nd.gov/cencode/t57c40-6.pdf

Senior Mill/Levy Match

Distribution Frequency - Annually (February)

Relating to the matching funds distributed annually to counties who have levied a tax or otherwise appropriated money for senior citizens services.  The funds are matched up to 87.5% of one mill levied or appropriated at the county level and distributed pursuant to NDCC 57-15-56.

www.legis.nd.gov/cencode/t57c15.pdf

State Aid

Distribution Frequency - Quarterly (January, April, July, October)

Relating to the sales, gross receipts, use and motor vehicle excise taxes. A portion of the taxes are distributed pursuant to a population-based formula as spelled out in NDCC 57-39.2-26.1. See Flow Chart Here

www.legis.nd.gov/cencode/t57c39-2.pdf

Taylor Grazing

Distribution Frequency - Annually (January)

Federal payment for rents on federal lands paid to counties annually pursuant to NDCC 15.1-27-24 and Federal CFDA #: 15.227.

www.legis.nd.gov/cencode/t15-1c27.pdf

Telecommunication

Distribution Frequency - Annually (March)

This distribution is based on gross receipt tax revenues of telecommunications carriers. The Office of State Treasurer distributes amounts to counties annually pursuant to NDCC 57-34-05.

www.legis.nd.gov/cencode/t57c34.pdf

Township Road

Distribution Frequency - Quarterly (January, April, July, October)

Related to funds allocated to township roads through the highway tax distribution formula.  This distribution is made quarterly based on the length of township road miles in each county pursuant to NDCC 54-27-19.1.

www.legis.nd.gov/cencode/t54c27.pdf

Tribal Cigarette Tax

Distribution Frequency - Monthly (January- December)

Cigarette tax collections distributed to the tribes monthly pursuant to the agreements between the state and individual tribes.

Tribal Highway Tax

Distribution Frequency - Monthly (January- December)

Highway tax collections distributed to the tribes monthly pursuant to the agreements between the state and individual tribes.