ND HB1098

Amends section 26.1-26-42 to expand grounds for insurance producer license suspension, revocation, or refusal to include failure to file required returns or pay state income taxes, or failure to comply with court orders directing payment of income tax or employer income tax withholding under chapter 57-38.

Creates new disclosure authority allowing the tax commissioner to share confidential tax information with the insurance commissioner upon written request for purposes of suspending, revoking, or refusing to issue insurance producer licenses, assessing civil penalties, or investigating fraudulent insurance acts.

Limits tax information disclosure requests to situations where the insurance commissioner has initiated an investigation on grounds other than tax noncompliance or has begun investigating suspected or actual fraudulent insurance acts.

Requires written requests to include the taxpayer's name, federal identification number, and address; allows tax commissioner to disclose compliance status and provide details on unfiled returns, tax type, tax period, and amounts owed for penalties and interest.

Designates disclosed tax information as confidential and restricts its use solely to the stated insurance licensing and fraud investigation purposes; deems taxpayers compliant if they have entered a payment agreement with the tax commissioner and remain current on obligations.