Sponsor Inquiry - Senate Finance and Taxation

AN ACT to amend and reenact section 57-39.2-02.1, subsections 22 and 35 of section 57-39.2-04, sections 57-39.2-08.2 and 57-40.2-02.1, and subsections 10 and 18 of section 57-40.2-04 of the North Dakota Century Code, relating to sales and use tax on manufactured homes; and to provide an effective date.

A BILL for an Act to create and enact a new subsection to section 57-01-02 of the North Dakota Century Code, relating to the authority to grant tax filing and payment extensions due to a disaster or emergency.

AN ACT to amend and reenact subsection 8 of section 57-40.3-04 of the North Dakota Century Code, relating to the motor vehicle excise tax exemption for certain motor vehicles in the possession of and used by permanently physically disabled persons.

AN ACT to amend and reenact section 57-01-15 of the North Dakota Century Code, relating to the use of tax information by the tax commissioner to enforce the tax laws in title 57.

AN ACT to amend and reenact section 57-38-31.1 of the North Dakota Century Code, relating to composite withholding returns for nonresident members of passthrough entities; and to provide an effective date.

AN ACT to amend and reenact paragraph 5 of subdivision b of subsection 2 of section 57-62-02 of the North Dakota Century Code, relating to reimbursement of coal severance tax allocated to a non-coal-producing county; and to provide an effective date.

AN ACT to create and enact sections 57-36-05.3, 57-36-05.4, and 57-36-06.1 of the North Dakota Century Code, relating to the operation of roll-your-own cigarette-making machines; to amend and reenact sections 57-36-01 and 57-36-33 of the North Dakota Century Code, relating to the definitions of cigarette and roll-your-own cigarette-making machine for tobacco products tax purposes; to provide a penalty; and to provide an effective date.