North Dakota Century Code Title 53. Sports and Amusements § 53-06.1-12. Gaming tax--Deposits and allocations

1. A gaming tax is imposed on the total gross proceeds received by a licensed organization in a quarter and it must be computed and paid to the attorney general on a quarterly basis on the tax return.  This tax must be paid from adjusted gross proceeds and is not part of the allowable expenses.  For a licensed organization with gross proceeds:

2. The tax must be paid to the attorney general at the time tax returns are filed.

3. Except as provided in subsection 4, the attorney general shall deposit gaming taxes, monetary fines, and interest and penalties collected in the general fund in the state treasury.

4. The attorney general shall deposit seven percent of the total taxes, less refunds, collected under this section into a gaming tax allocation fund.  Pursuant to legislative appropriation, moneys in the fund must be distributed quarterly to cities and counties in proportion to the taxes collected under this section from licensed organizations conducting games within each city, for sites within city limits, or within each county, for sites outside city limits.  If a city or county allocation under this subsection is less than two hundred dollars, that city or county is not entitled to receive a payment for the quarter and the undistributed amount must be included in the total amount to be distributed to other cities and counties for the quarter.