ND HB1208

Reduces motor vehicle fuel tax from 23 cents to 11 cents per gallon, special fuel tax from 23 cents to 11 cents per gallon, propane tax from 2 percent to 1 percent, diesel and other special fuels tax from 4 cents to 2 cents per gallon, and aviation fuel tax from 8 cents to 4 cents per gallon.

Creates new section 54-27-19.3 requiring monthly transfers from the state general fund based on the difference between old and new tax rates, with amounts distributed to township highway fund (2.7%), public transportation fund (1.5%), counties and cities (34.5%), state highway fund (61.3%), and state aeronautics commission special fund.

Requires refiners, suppliers, distributors, and retailers to pass tax reductions on to subsequent purchasers so consumers ultimately receive the tax savings.

Establishes that tax reduction provisions apply to any legislative changes in tax rates, ensuring savings flow through the supply chain to end consumers.

Effective for taxable events occurring after June 30, 2013.