ND SB2162

Amends North Dakota Century Code section 57-51-15 to modify oil and gas gross production tax distributions to counties.

Forty-five percent of one tax allocation must be distributed to county treasurers and credited to county general funds, unless the county fails to levy at least ten mills for combined county road and bridge, farm-to-market, federal aid road, and county road purposes in any taxable year after 2012, in which case the distribution goes to the state general fund instead.

Sixty percent of another tax allocation must be distributed to county treasurers and credited to county general funds under the same condition regarding the ten-mill levy requirement for road and bridge purposes.

Passed the Senate 46-0 with 1 absent and the House 86-7 with 1 absent.