ND SB2049

Establishes the aeronautics commission special fund to be administered for airport construction, improvement projects, administration, and education grants related to aviation.

Directs all aircraft excise tax revenues collected under Chapter 57-40.5 to be transmitted monthly to the aeronautics commission special fund for approved airport construction or improvement projects.

Maintains an eight cent per gallon tax on aviation fuel sold or used in North Dakota, with provisions for refunds for consumers and fuel removed to other states.

Transfers unclaimed aviation fuel tax refunds and collected taxes to the state aeronautics commission special fund, appropriating these funds to the commission for airport administration, construction, maintenance, and operations near communities and recreational areas.

Repeals sections 57-43.3-04 and 57-43.3-06 of the North Dakota Century Code effective for taxable purchases made after June 30, 2017.