Sponsor Inquiry - Senate Finance and Taxation

A BILL for an Act to amend and reenact section 57-38-01.20 of the North Dakota Century Code, relating to the family care income tax credit; and to provide an effective date.

A BILL for an Act to amend and reenact section 57-38-30.3 of the North Dakota Century Code, 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.

A BILL for an Act to amend and reenact subdivision b of subsection 2 of section 57-38-45 of the North Dakota Century Code, relating to the penalty for the late filing of income tax returns; and to provide an effective date.

A BILL for an Act to amend and reenact sections 57-38.6-02 and 57-38.6-03 of the North Dakota Century Code, relating to certification of a qualified business and calculation of the agricultural business investment tax credit; and to provide an effective date.

A BILL for an Act to amend and reenact subsections 1, 2, and 6 of section 57-38-04 and subsection 4 of section 57-38-30.3 of the North Dakota Century Code, relating to the credit for income taxes paid to another state; and to provide an effective date.

A BILL for an Act to create and enact a new subsection to section 57-38-38 of the North Dakota Century Code, relating to the time period for auditing the seed capital investment tax credit and the agricultural business investment tax credit.

A BILL for an Act to amend and reenact sections 57-38.5-02 and 57-38.5-03 of the North Dakota Century Code, relating to certification of a qualified business and calculation of the seed capital investment tax credit; and to provide an effective date.

A BILL for an Act to amend and reenact subsection 2 of section 57-43.1-16, subsection 1 of section 57-43.1-26, subsection 2 of section 57-43.2-11, subsection 1 of section 57-43.2-21, and subsection 1 of section 57-43.3-26 of the North Dakota Century Code, relating to monthly distributors, importers, and exporters and motor vehicle fuel, special fuel, and aviation fuel inventory gain or loss reporting requirements.

A BILL for an Act to amend and reenact subsection 5 of section 57-02-08.1 of the North Dakota Century Code, relating to the definition of permanently and totally disabled for purposes of homestead property tax credit eligibility.

A BILL for an Act to amend and reenact section 57-43.1-04 of the North Dakota Century Code, relating to the form of a claim for refund of motor vehicle fuels tax paid.

A BILL for an Act to amend and reenact section 57-35.3-06, subsection 3 of section 57-38-31.1, subsection 2 of section 57-38-34, and section 57-38-63 of the North Dakota Century Code, 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.

A BILL for an Act to create and enact two new subsections to section 5-01-01 of the North Dakota Century Code, relating to definitions of bottle or can and in bulk for alcoholic beverage purposes; and to amend and reenact subsection 14 of section 5-01-01, sections 5-01-04, 5-01-08, and 5-01-16, subsections 2, 3, 4, and 5 of section 5-01-17, and sections 5-03-01, 5-03-07, and 5-03-09 of the North Dakota Century Code, 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.