| A | Amendment | M | Marked Up | |
| E | Engrossment | $ | Fiscal Note | |
| HJ | House Journal | SJ | Senate Journal |
Title
A BILL for an Act to create and enact a new subdivision to subsection 6 of section 57-38-38 and a new subsection to section 57-38-62 of the North Dakota Century Code, relating to the exemption of penalties on refunded income taxes from an amended return or claim and permitting the application of a tax overpayment for a year as an estimated tax payment for the succeeding year; to amend and reenact section 57-38-35.2 and subsections 1 and 2 of section 57-38-45 of the North Dakota Century Code, relating to income tax interest and penalties; and to provide an effective date.
Last Official Action
Filed with Secretary of State