House Bill 1077 Summary

• Amends North Dakota Century Code sections 57-51-15(4) and 57-51-15(5) to eliminate the $750 per capita limitation on oil and gas gross production tax allocations to cities.

• Removes language that previously capped city allocations at $750 per capita and required excess funds to be deposited in the county general fund.

• Maintains the existing allocation structure: 45% to county general fund, 35% to school districts, and 20% to incorporated cities, with modifications for counties with population-based adjustments for seasonal tourism employment.

• Preserves the county infrastructure fund allocations with tiered distribution amounts based on county population size for school districts and townships.

• Effective for taxable events occurring after June 30, 2011.