North Dakota Code § 54-27-32

Legacy earnings fund - State treasurer - Legacy fund distribution -
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Allocations.
1. There is created in the state treasury the legacy earnings fund. The fund consists of all 
moneys distributed by the state treasurer from the legacy fund pursuant to section 26 
of article X of the Constitution of North Dakota. The distribution from the legacy fund 
on July first of each odd-numbered year must be equal to eight percent of the five-year 
average value of the legacy fund balance as reported by the state investment board. 
The average value of the legacy fund balance must be calculated using the fund 

balance at the end of each fiscal year for the five -year period ending with the most 
recently completed even-numbered fiscal year.
2. From the amount distributed to the legacy earnings fund under subsection 1, the state 
treasurer shall allocate the funding in July of each odd -numbered year in the following 
order:
a. The first one hundred two million six hundred twenty-four thousand dollars or an 
amount equal to the amount appropriated from the legacy sinking and interest 
fund for debt service payments for a biennium, whichever is less, to the legacy 
sinking and interest fund under section 6-09.4-10.1.
b. The remaining amount as follows:
(1) Thirty percent to the highway fund.
(2) The remainder to the legacy property tax relief fund.

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