ND SB2257

Creates chapter 57-39.10 of North Dakota Century Code authorizing the governor to enter separate tax agreements with Five Affiliated Tribes (Fort Berthold, Lake Traverse, Spirit Lake, Standing Rock, and Turtle Mountain) regarding alcoholic beverage wholesale taxes, tobacco products wholesale taxes, and alcoholic beverages gross receipts taxes.

Requires all agreements to include statements recognizing sovereign rights of both state and tribes, specify that taxpayers pay only one tax to one government, and establish that both parties defend the agreement from third-party challenges.

Allocates tax revenue to tribes based on a per capita formula calculated by multiplying enrolled tribal membership by state tax revenue per capita, with tribal enrollment certified annually by September 30th.

Establishes the tribal allocation fund as a special state treasury fund to receive and distribute quarterly tax revenues to tribes, with standing and continuing appropriations for all refunds related to subject taxes.

Repeals chapter 57-39.8 (previous Standing Rock agreement) and declares the Act an emergency measure applicable to agreements entered after its effective date.