Budget & Taxes (Revenue)

SB 2304 would have required North Dakota's state treasurer to withhold all tribal oil and gas tax revenue allocations starting August 2025, placing them in an escrow account at the Bank of North Dakota. Funds could only be released after two conditions were met: (1) a new agreement between tribal governments and the governor under this law, and (2) tribes submitted required federal audit reports to the Bureau of Indian Affairs. The bill directly affected tribal nations receiving oil and gas tax revenues and the state treasurer's office. It was introduced on January 20, 2025, but withdrawn from consideration on January 29, 2025, without becoming law.