Sponsor Inquiry - House Finance and Taxation

A BILL for an Act to amend and reenact section 57-39.2-03.3, subsection 1 of section 57-40.3-01, subsection 4 of section 57-40.3-11, subsections 12, 13, 16, and 18 of section 57-43.1-01, subsection 2 of section 57-43.1-02, section 57-43.1-05, subsections 16, 17, and 20 of section 57-43.2-01, and subsection 2 of section 57-43.2-02 of the North Dakota Century Code, relating to sales tax on sales through vending machines, the definition of low-speed vehicle and the time for audit and protest for motor vehicle excise tax purposes, motor vehicle fuel tax definitions, the motor vehicle fuel tax and special fuels tax imposed on fuels produced by a refiner, and minimum refunds for motor vehicle fuel tax purposes; and to provide an effective date.

A BILL for an Act to amend and reenact subsection 1 of section 57-39.2-12 of the North Dakota Century Code, relating to the due date for sales tax returns in odd-numbered years; and to declare an emergency.

A BILL for an Act to create and enact a new subdivision to subsection 2 of section 12-60-24 of the North Dakota Century Code, relating to criminal history record checks for applicants for employment with the tax commissioner.

A BILL for an Act to amend and reenact section 57-38-01.24 and subsection 2 of section 57-38-01.25 of the North Dakota Century Code, relating to an income tax employment tax credit for employment of apprentices and the workforce recruitment income tax credit; and to provide an effective date.

A BILL for an Act to amend and reenact subdivision g of subsection 2 of section 57-35.3-02, sections 57-38-30.5 and 57-38-32, subdivision c of subsection 1 of section 57-38-35.2, and section 57-38.1-17.1 of the North Dakota Century Code, relating to correction of statutory references for financial institution tax purposes, references to base period research expenses and the time period for claiming carryback for the research and experimental expenditure income tax credit, the corporate income tax return filing requirement, calculation of interest on refunds relating to the carryback of a tax credit, and the allocation of a gain or loss on the sale of a partnership interest; and to provide an effective date.

A BILL for an Act to amend and reenact sections 5-01-04 and 5-01-14 and subsection 5 of section 5-01-16 of the North Dakota Century Code, relating to obsolete references to the federal bureau of alcohol, tobacco, firearms and explosives for alcoholic beverage regulation purposes and monthly sales report filing requirements for microbrew pubs; and to provide an effective date.

A BILL for an Act to amend and reenact subsections 1 and 5 of section 57-38-57 and subsection 1 of section 57-39.2-23 of the North Dakota Century Code, relating to the confidentiality of income tax and sales and use tax returns and return information.

A BILL for an Act to amend and reenact sections 57-02-27.1, 57-02-27.2, 57-02-38, and 57-12-09, subsection 4 of section 57-14-08, and section 57-20-03 of the North Dakota Century Code, relating to the deletion of obsolete dates and references for the purposes of valuation and assessment of agricultural lands, assessment of unplatted, undeveloped, and nonagricultural real property located outside of a city, and notice requirements for increased property tax assessments; and to provide an effective date.

A BILL for an Act to create and enact four new sections to chapter 54-17, a new subsection to section 57-35.3-05, a new section to chapter 57-38, and a new subdivision to subsection 7 of section 57-38-30.3 of the North Dakota Century Code, relating to a housing tax credit program for difficult-to-develop areas in the state; and to provide an effective date.