HB 1108 - Overview

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 three new sections to chapter 57-34 of the North Dakota Century Code, relating to the audit and assessment of telecommunications carriers, deficiency notice, protest and appeal procedure, and claim for credit or refund of the tax on telecommunications carriers; to amend and reenact sections 57-34-01, 57-34-02, 57-34-03, 57-34-06, and 57-34-10 of the North Dakota Century Code, relating to definitions, identification of taxable resellers and pay telephone operators, elimination of tentative assessments, allocation of revenue, filing extensions, tax liabilities of less than five dollars, and interest and lien provisions; and to provide for retroactive application.


Current Status

Veto sustained


Last Official Action

Filed with Secretary of State


Legislative History

View History