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ND HB1097

Bill

Official Source

Status

Passed

4/8/2013

Primary Sponsor

Finance and Taxation Committee

Click for details

Origin

House of Representatives

63rd Legislative Assembly

AI Summary

  • Requires retailers filing monthly sales and use tax returns to use an electronic method approved by the Tax Commissioner
  • Retailers who fail to comply with electronic filing requirements are deemed to have failed to file returns and are subject to penalties under sections 57-39.2-15 and 57-39.2-18
  • Commissioner may waive electronic filing requirements for good cause shown
  • Effective for reporting periods beginning after December 31, 2013
  • Passed House 87-7 and Senate 45-1

Legislative Description

Electronic filing of sales and use tax returns and electronic payment of sales and use taxes; and to provide an effective date.

Last Action

Signed by Governor 04/08

4/8/2013

Committee Referrals

Finance and Taxation1/8/2013

Full Bill Text

No bill text available