ND HB1366

Redefines "hub city" after August 31, 2017, to mean cities with 12,500+ population that have more than one percent private covered employment in the mining industry, replacing the prior oil and gas-related employment standard.

Restructures gross production tax allocation methodology to reference "the most recently completed even-numbered fiscal year" instead of specific fiscal years, and modifies allocation amounts for hub cities and school districts based on mining industry employment percentages.

Increases allocation caps for the North Dakota outdoor heritage fund from $40 million to $10 million per biennium, and reduces abandoned oil and gas well plugging fund allocations from $7.5 million to $5 million per fiscal year.

Appropriates $59,300,000 from the oil and gas impact grant fund to the board of university and school lands for the 2017-2019 biennium to provide oil and gas impact grants, with exemptions from certain spending restrictions.

Makes sections 1 and 2 effective for taxable events occurring after June 30, 2017, transitioning tax allocation rules to reflect broader mining industry employment criteria.