ND SB2006

Appropriates $39,248,449 total funds ($39,238,449 general fund) to the state tax commissioner for the 2011-13 biennium, including $18,797,710 for salaries and wages, $7,398,031 for operating expenses, $8,792,788 for homestead tax credit reimbursement, and $4,243,920 for disabled veteran credit reimbursement.

Increases state tax commissioner full-time equivalent positions from 133 to 134 and authorizes one additional compliance officer position upon emergency commission approval if tax department certifies at least $500,000 in collections during the nine-month period after the position is filled.

Raises state tax commissioner annual salary from $98,678 to $101,212 effective July 1, 2012.

Transfers $1,485,000 from motor vehicle fuel tax revenue to the general fund to reimburse expenses for collection and administration of motor vehicle fuel taxes.

Directs legislative management to conduct a study during 2011-12 interim on state income tax credits, including inventory, effectiveness analysis, and identification of gaps and overlaps, with findings to be reported to the 63rd legislative assembly.