Major Topic Index - Taxation

Category Bill
Alcoholic Beverages Gross Receipts Tax
Refunds for Nonresidents HB 1243
City Motor Vehicle Rental Taxes
Offsets From Future Distributions HB 1133
Coal Conversion Facility Conversion Privilege Tax
Coal Conversion Facility Conversion Privilege Tax Exemption SB 2036
Coal Serverance Tax
Exemption for Coal Used in Certain Power Plants SB 2036
Estate Tax
Flat Rate Tax HB 1296
Farm Machinery Gross Receipts Tax
Exemption HB 1150
Refunds for Nonresidents HB 1243
Transfer of Farm Machinery Gross Receipts Tax to Agricultural Research Fund SB 2175
Gaming and Excise Taxes
Determination of Tax SB 2202
Income Tax
Agricultural Investment Tax Credit Definitions SB 2328
Allocation of Tax Exemption in Child Support Orders HB 1111
Angel Fund Income Tax Credit Extension SB 2362
Apportionment of Business Income SB 2292
Charitable Gifts to Medical Facility Credit SB 2286
Child Care Income Tax Credits HB 1227
Corporate Credit for Nonpublic School Scholarship Endowment Gifts HB 1355
Corporate Tax Credits for Charitable Contributions to Private Educational Institutions HB 1462
Corporate and Individual Income Tax Rate Reductions HB 1223
Credit for Biomass, Geothermal, Solar and Wind Devices SB 2037
Credit for Charitable Gifts to Higher Education Endowments SB 2158
Credit for Child Care Providers SB 2281
Credit for Contributions to Nonprofits HB 1276
Credit for Contributions to Qualified Community of Life Projects SB 2378
Credit for Conversion to Natural Gas Heating SB 2276
Credit for Donations to Bakken Region Scholarship Fund HB 1152
Credit for Equipment for Automating Manufacturing Processes SB 2340
Credit for Qualified Educational Expenses HB 1254
Credit for Renters of Residential Property HB 1371
Credit for Research and Experimental Expenditures HB 1133
Credits for Residential Installation of Geothermal, Wind, Solar, or Biomass Energy Devices HB 1429
Deduction for Achieving a Better Life Experience Plan Contributions HB 1373
Deduction for Individuals 65 and Older HB 1275
Deduction for Retired Military Personnel SB 2042
Earned Income Credit HB 1405
Employer-paid Family Medical Leave Credit SB 2224
Estimated Tax Requirements for Corporations HB 1133
Exclusion for Municipal, State, and Federal Retirement and Social Security Benefits HB 1339
Exclusion for Social Security Benefits SB 2305
Exclusion of Social Security Benefits HB 1298
Expansion of Credit for Caring for Family Members HB 1215
Film Production Credit HB 1420
Flat Rate Tax HB 1296
Geothermal, Solar, Wind, Biomass Energy Device Credits HB 1228
Housing Incentive Credit HB 1014
Housing Incentive Fund Credit SB 2220
Income Tax Credit for Wind Towers SB 2037
Income Tax Elimination HB 1223
Individual Income Tax Rate Reduction SB 2313
Individual Tax Rates Eliminated HB 1167
Interest Rate Applied to Refunds and Underpayments of Income Tax HB 1160
Local Community Incentive Fund Tax Credit SB 2378
Marriage Penalty Exclusion of Social Security Income SB 2305
Multistate Tax Compact SB 2292
Passthrough Entity Credits for Geothermal, Solar, Wind, or Biomass Energy Devices SB 2310
Rate Reduction SB 2212
Reduction of Rates HB 1298
Reduction of the Individual and Corporate Tax Rates SB 2349
Renaissance Zone Exemptions SB 2329
Renter's Credit SB 2307
Renters Credit SB 2230
State-facilitated Retirement Program Exempt From Income Tax HB 1200
Study Tax Credit for Care of Family Member HB 1215
Tax Base and Witholding Rate for Recipients of Oil and Gas Royalty Payments SB 2069
Wind Generation Taxation Study SB 2037
Insurance Premium Tax
Surplus Lines Insurance HB 1146
Internal Revenue Service
Urge Congress and Irs to End Requirement of Capitalization of Business and Farm Machinery Repair Costs HCR 3032
Leonardite Severance Tax
Imposition of Severance Tax in Lieu of Sales and Use Taxes SB 2377
Liquor
Reporting of Doemestic Wineries, Distilleries and Brewer Taprooms HB 1133
Motor Vehicle Excise Tax
Exemption for Donation of Motor Vehicle to Nonprofit HB 1130
Exemption for Transfer of Vehicle to Grandchild SB 2363
Exemptions HB 1133
State-tribal Tax Agreement With Standing Rock HB 1406
Motor Vehicle Fuels Tax
Reimbursement for Expenses Incurred in Collection SB 2006
Oil Extraction Tax
Applications for Tax Reduction for a Horizontal Well SB 2319
Authority of Governor to Enter Oil and Gas Agreements With Tribes SB 2226
Study of Oil Extraction Tax Exemption for Carbon Dioxide Recovery Projects SB 2318
Tax Rates and Exemptions HB 1476
Triggered Oil Extraction Tax Rate Reduction for New Horizontal Wells HB 1437
Wells Outside Bakken and Three Forks Formations Exemption SB 2337
Oil and Gas Production Tax
Abandoned Oil and Gas Well Reclamation Fund HB 1032
Allocations of Gross Production Tax Revenue HB 1176
Authority of Governor to Enter Oil and Gas Agreements With Tribes SB 2226
Determination of State Aid and Mineral Revenue SB 2169
Distribution and Allocation Rules SB 2172
Distributions to School Districts HB 1178
Energy Development Highway Corridor Funding HB 1031
State Highway Fund HB 1031
Out of State Businesses Performing Disaster Remediation Work
Exemptions SB 2095
Pari-mutuel Tax Payments
Taxation of Live Racing, Simulcast, and Account Wagering HB 1203
Prepaid 911 Fees
Refund of Fees Paid by Resident of Adjoining State HB 1243
Property Tax
Agricultural Land Assessment Status HB 1270
Allowable Costs in Special Assessment Improvements HB 1322
Application and Use of Modifiers in Agricultural Property Assessments HB 1054
Assessment of Agricultural Lands Obsolete Provisions SB 2068
Assessor Certification Requirements SB 2054
Ballot Approval of Excess Fire District Levies HB 1056
Consolidation of Levies SB 2144
Conversion of Mill Rates to Dollars HB 1055
Education Funding SB 2031
Electric Industry Property Reporting SB 2055
Exclusion of Intangible Personal Property From Assessments SB 2196
Exemption for Affordable Housing HB 1070
Exemption for Agritourism Buildings SB 2339
Exemption for Natural Gas Delivery Infrastructure SB 2276
Extension of Tax-paid Proerty Tax Relief Credit SB 2307
Financial Reporting Requirements for Taxing Entities SB 2217
Garrision Diversion District Special Assessments for Irrigation Expiration Date Repeal HB 1352
Homestead Credit Eligibility HB 1299
Homestead Credit Exclusion for Municipal, State, and Federal Retirement Benefits HB 1339
Homestead Credit Exclusion of Social Security Income SB 2305
Homestead Credit Exemption Expansion HB 1325
Homestead Credit Income Limits SB 2221
Homestead Credit for Special Assessments SB 2302
Homestead Credit for Veterans Age 55 and Older HB 1147
Imposition of Special Assessment for Mobile Home Park and Single Family Residential Property HB 1392
Lakeside Residential Property Valuation SB 2265
Leasehold Interest in State Lands HB 1082
Levy Requests by Unelected Governing Bodies SB 2056
Limitation on Increases in Assessments HB 1354
Methods of Protesting Special Assessments HB 1340
New Transmission Line Exemption HB 1059
Notice of Assessment Increases HB 1057
Notice of Assessments SB 2196
Notice of Budget Hearings HB 1058
Payments by Owners of Severed Mineral Interests Receiving Oil and Gas Royalty Payments SB 2373
Property Tax Valuation on Wind Generation Units SB 2037
Refunds on Overpayments SB 2196
Renter Credit for Disabled Veteran HB 1262
Repeal of Lev Limit for Rural Fire Protection Districts HB 1056
Requirements of City or County in Granting Exemptions SB 2035
Residential Property Tax Reduction SB 2307
Senior Citizens Services SB 2143
Size of Special Assessment Improvement Districts HB 1341
Sovereign Land Boundary Determination HB 1268
Special Assessments for Community Facilities District Public Improvements SB 2375
State Payments to Political Subdivisions to Replace Property Taxes Study HCR 3021
State-paid Property Tax Relief Credit HB 1059
State-paid Property Tax Relief Credit Extension SB 2005
Study of Special Assessments HB 1322
Tax Credit for Disabled Veterans SB 2113
Wind Generation Taxation Study SB 2037
Restaurant and Lodging
Offsets From Future Distributions HB 1133
Sales Tax
Allocation of Revenues Among Political Subdivisions HB 1067
Assessment of Taxes and Retailer Administrative Expenses SB 2115
Availability of Property Tax Information Online HB 1069
Beneficiated Coal and Power Plant Equipment Exemption SB 2036
Creation of Sale Tax Equity Fund HB 1344
Definition of Prepared Food HB 1117
Elimination of Exemption for Residents of Adjoining States HB 1150
Elimination of Sales Tax on Internet Access Services SB 2096
Exemption for Clothing SB 2223
Exemption for Enterprise Information Technology Equipment HB 1089
Exemption for Gross Receipts From Educational, Religious, or Charitable Activities HB 1190
Exemption for Molds Used in Manufacturing SB 2094
Exemption for Purchases by Charitable Nonprofits HB 1278
Exemption for Sales by Nonprofit Thrift Store HB 1327
Fertilizer Facility Sales Tax Exemption SB 2035
Higher Education Institution Events Exemption HB 1319
Pipeline Sales and Use Tax Exemption SB 2034
Rebate for Replacement Property Destroyed in 2011 Floods HB 1170
Refunds for Nonresidents HB 1243
Registration of Snowmobiles and Off-highway Vehicles SB 2114
Remove Expiration of Exemption for New Coal Mines SB 2037
Remove Expiration of Sales Tax Exemption for Construction of Wind-powered Facility SB 2037
State-tribal Tax Agreement With Standing Rock HB 1406
Statements That Retailer Paid Sales or Use Tax HB 1110
Streamlined Sales and Use Tax Agreement Administration HB 1117
Wind Generation Taxation Study SB 2037
Sales and Use Tax
Articles Taxed in Other States or Political Subdivisions HB 1133
Exemption for Carbon Dioxide Capture Equipment SB 2318
Exemption for Clothing SB 2223
Exemption for Materials Acquired by Contractor on Behalf of Exempt Entity HB 1401
Exemption for Natural Gas Transmission or Distribution System SB 2276
Exemption for Receipts From Bowling, Pool, and Darts HB 1140
State-tribal Tax Agreement With Standing Rock HB 1406
Study Sales and Use Tax Application for Purchases by Contractors on Behalf of Exempt Entity HB 1401
Special Fuels Tax
Distribution of Funds SB 2008
Energy Per Volume Equivalent of Lpg HB 1133
Fuels Tax Refunds SB 2175
State Highway Tax Distribution Fund
Noncriminal Traffic Offense Fees HB 1171
Tax Incentives
Review of Economic Development Tax Incentives SB 2340
Sharing of Confidential Information HB 1060
Tobacco Products
Definition and Taxation HB 1133
Increase in Tax Rates HB 1421
Tax Rate Increases SB 2322
Volatility of Tax Collections
Study Mechanisms to Mitigate SCR 4024
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