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ND SB2208
Bill
Status
4/20/2011
Primary Sponsor
James Schmidt
Click for details
AI Summary
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Amends North Dakota Century Code section 57-38-30.3 to expand the income tax exemption for enrolled members of federally recognized Indian tribes who reside within reservation boundaries.
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Exempts income from activities or sources located anywhere within the exterior boundaries of any reservation situated in North Dakota or straddling North Dakota and an adjoining state.
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Applies the exemption to taxpayers residing anywhere within the exterior boundaries of such reservations, including those that span state lines.
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Effective for taxable years beginning after December 31, 2010.
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Passed the Senate 45-0 (2 absent) and the House 88-4 (2 absent).
Legislative Description
The income tax exemption applying to qualifying reservation residents, activities, and sources; and to provide an effective date.
Last Action
Filed with Secretary Of State 04/20
4/21/2011