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Sixtieth Legislative Assembly Of North Dakota

Bills Introduced by Senate Finance and Taxation Committee

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SB 2078: Relating to the family care income tax credit; and to provide an effective date.
SB 2079: Relating to the simplified method of computing tax for individual income tax purposes and the tax credit for unused federal alternative minimum tax; and to provide an effective date.
SB 2080: Relating to the penalty for the late filing of income tax returns; and to provide an effective date.
SB 2081: Relating to certification of a qualified business and calculation of the agricultural business investment tax credit; and to provide an effective date.
SB 2082: Relating to the credit for income taxes paid to another state; and to provide an effective date.
SB 2083: Relating to the time period for auditing the seed capital investment tax credit and the agricultural business investment tax credit.
SB 2084: Relating to certification of a qualified business and calculation of the seed capital investment tax credit; and to provide an effective date.
SB 2085: Relating to monthly reporting requirements for motor vehicle fuel and special fuel refiners, suppliers, distributors, importers, and exporters and motor vehicle fuel, special fuel, and aviation fuel inventory gain or loss reporting requirements.
SB 2088: Relating to the definition of permanently and totally disabled for purposes of homestead property tax credit eligibility.
SB 2089: Relating to the form of a claim for refund of motor vehicle fuels tax paid.
SB 2091: Relating to the due date for filing short period financial institutions tax and corporate income tax returns, composite returns filed by passthrough entities, and the due date for estimated tax payments by corporations for short-period tax years; and to provide an effective date.
SB 2135: Relating to definitions of bottle or can and in bulk for alcoholic beverage purposes; relating to the definition of twenty-one years of age for alcoholic beverage purposes, manufacture of alcoholic beverages, use of alcoholic beverages, direct sales from out-of-state sellers, sales and tax reporting by domestic wineries, qualifications for a state wholesale license, imposition of tax on sales by domestic wineries, microbrew pubs, and direct shippers, and requirements for alcoholic beverage supplier's licenseholders.

Total Bills Introduced — 12

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