As used in this chapter, unless the context or subject matter otherwise requires:
1. "Political subdivision" means a local government unit created by statute or by the Constitution of North Dakota for local governmental or other public purposes.
2. "Revenue" means any of the following:
a. Amounts to be received from a distribution of federal moneys, including bureau of Indian affairs contracts.
b. Amounts to be received from a distribution of state moneys pursuant to a state appropriation or a state statutory or constitutional provision.