Bill > SB2226

This bill makes changes to laws concerning agreements between the state of North Dakota and certain Native American tribes regarding the taxation and regulation of oil and gas exploration and production. Specifically, it requires legislative confirmation, meaning approval by both the House of Representatives and the Senate, for tax collection agreements between the state's tax commissioner and tribes, and for agreements the governor enters into with the Three Affiliated Tribes, Standing Rock Sioux Tribe, and Turtle Mountain Band of Chippewa Indians concerning oil and gas activities on their reservations and on certain trust properties outside reservation boundaries. These agreements, which can last up to sixteen years, will outline how state oil and gas gross production and oil extraction taxes are collected and distributed, with provisions for revenue sharing between the state and the tribes, and will also address the tribes' agreement not to impose their own taxes or fees on these activities during the agreement's term. The bill also clarifies the definition of "trust properties outside reservation boundaries" and specifies the venue for any disputes arising from these revenue-sharing agreements.