Relating to minimum tax payments and refunds, offsets of overpaid local option taxes from future distributions, the effect of the expiration of the federal research tax credit on the state income tax credit for research and experimental expenditures, and exemptions from motor vehicle excise tax; to amend and reenact sections 5‑03‑05 and 40‑57.3‑04, subsection 2 of section 57‑38‑62, section 57‑40.2‑11, and subsection 1 of section 57‑43.2‑02 of the North Dakota Century Code, relating to authority of the tax commissioner to adopt rules, offsets of restaurant, restaurant and lodging, and city motor vehicle rental taxes from future distributions, estimated income tax requirements for corporations, articles taxed in other states or political subdivisions of other states, and establishing energy per volume equivalent of liquefied natural gas for special fuels tax purposes; and to provide an effective date.
Last Official Action
Filed with Secretary Of State 04/09