Request: How should the state’s share of revenue from wells located on reservation lands be allocated?
Conclusion: The portion of the gross production and oil extraction tax revenue derived from oil and gas exploration and production within the exterior boundaries of the reservations and on trust properties outside reservation boundaries, which is distributed directly to the tribes pursuant to N.D.C.C. ch. 57-51.2, should not be included in the definition of revenue when making constitutional allocations of oil and gas revenues under N.D. Const. art. X.