ND SB2304

State treasurer must withhold all tribal oil and gas tax revenue allocations under chapter 57-51.2 and deposit them in an escrow account at the Bank of North Dakota, beginning with August 2025 allocations

Withheld revenues can only be released after a tribal governing body and the governor enter a new tax revenue sharing agreement

Tribes must also submit all required audit reports and responses to audit findings to the federal Bureau of Indian Affairs before receiving withheld funds

Creates a new section to North Dakota Century Code chapter 57-51.2