ND HB1089

State treasurer transfers first $5.5 million per biennium from highway tax distribution fund to state highway fund for administrative assistance to transferees.

Monthly allocations from remaining highway tax distribution fund: 61.3% to state department of transportation, 2.7% to township highway fund, 1.5% to public transportation fund, and 34.5% to counties based on vehicle registrations.

For counties with no cities having 10,000+ population, a statewide per capita average (27% of county allocation divided by total incorporated city population) determines city distributions.

For counties with cities having 10,000+ population, city distributions use tiered per capita multipliers: 1.50× for cities under 1,000 population, 1.25× for cities with 1,000-4,999 population, and standard rate for cities with 5,000+ population.

Federal decennial census data effective date for population-based tax distributions is July 1 following census release, retroactively applied to March 1, 2011, and declared an emergency measure.