The Office of State Treasurer is responsible for the following distributions to political subdivisions.
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.
Airport Infrastructure Fund
Distribution Frequency – Biannually (Dependent on revenue)
This fund consists of all monies deposited into the fund pursuant to NDCC 57-51.1-07.5, capped at $20 million per biennium. This fund may be spent by the aeronautics commission to provide grants to airports for infrastructure projects in accordance with NDCC 2-05-23.
Carbon Dioxide Pipeline Exemption
Distribution Frequency - Annually (February)
Annual distributions to counties for payments in lieu of property taxes during the time a carbon dioxide pipeline is exempt from taxation under 57-06-17.1 pursuant to NDCC 57-06-17.2.
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.
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.
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.
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.
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.
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.
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).
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.
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).
County Aid
Distribution Frequency - Monthly (January - December)
Relating to the sales, gross receipts, use and motor vehicle excise taxes. A portion of the taxes are distributed to the county with the lowest ratio of taxable property values per capita and a population of more than ten thousand as spelled out in NDCC 57-39.2-26.3.
County and Township Infrastructure Fund
Distribution Frequency – Biannually (Dependent on revenue)
The County and Township Infrastructure Fund allocates up to $115,000,000 per biennium to non-oil-producing counties and townships for “road and bridge infrastructure projects” as per NDCC 57-51.1-07.8. The distribution allocates 13% of the amount appropriated goes to townships, and 87% to counties. County allocations are based on the most recently completed Upper Great Plains Transportation Institute’s needs study. All counties receiving money from this distribution must report on how those dollars were utilized during the subsequent biennium.
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.
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.
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
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.
Legacy Earnings Highway Distribution Fund
Distribution Frequency – Biennially
Legacy Fund Earnings are deposited into this fund in accordance with NDCC 21-10-13, capped at $100 million per biennium. These funds are distributed out for highway projects in accordance with NDCC 54-27-19.3.
Legacy Earnings Township Highway Aid Fund
Distribution Frequency – Biennially
Each Biennium, $10 million in Legacy Fund Earnings flows into the Legacy Earnings Township Highway Aid Fund via the Legacy Earnings Highway Distribution Fund formula in NDCC 54-27-19.3 and spent in accordance with NDCC 54-27-19.4. These dollars are distributed to townships in non-oil-producing counties based on the length of the road miles for each township. These funds must be deposited in the township road and bridge fund and used for road and bridge purposes. For any counties that have unorganized townships, the county shall retain those funds and use them for the benefit of that unorganized township and those dollars must be deposited into the county road and bridge fund.
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.
Municipal Infrastructure Fund
Distribution Frequency – Biannually (dependent on revenue)
The Municipal Infrastructure Fund allocates up to $115,000,000 per biennium to cities in non-oil-producing counties for “essential infrastructure projects” as per NDCC 57-51.1-07.7. The amounts received by these cities is determined by the factors including population, population growth percentage and percentage increase in taxable property valuation. All cities receiving money from this distribution must report on how those dollars were utilized during the subsequent biennium.
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.
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
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.
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.
Primary Residence Property Tax Credit
Distribution Frequency - Annually (June)
Relating to property tax credit for property tax due on the individual’s primary residence. Certifications are done by counties and moneys are distributed to counties annually pursuant to NDCC 57-02-08.10.
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.
State Aid
Distribution Frequency - Monthly (January - December)
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
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.
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.
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.
Tribal Alcohol
Distribution Frequency – Quarterly (January, April, July, October)
Alcohol tax collections distributed to the tribes quarterly pursuant to the agreements between the state and individual tribes.
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.