ND HB1359

Extends the expiration date of the county aid distribution fund from June 30, 2023 to June 30, 2027.

Requires the state treasurer to deposit one-fourth of one percent of net sales, gross receipts, use, and motor vehicle excise tax collections into the county aid distribution fund.

Directs the state treasurer to allocate funds quarterly to the county with the lowest ratio of taxable property values per capita and a population exceeding 10,000.

Requires county treasurers to deposit all revenues received under this section into the county general fund.

Applies to tax collections received by the tax commissioner after June 30, 2023.