ND HB1006

Appropriates $51,264,499 from the general fund to the tax commissioner for the 2017-19 biennium covering salaries and wages ($21,724,004), operating expenses ($6,749,295), homestead tax credit ($14,800,000), and disabled veterans' credit ($8,110,200), reducing the full-time equivalent positions from 136.00 to 133.00

Includes $353,067 in the salaries and wages line item for increases in employee health insurance premiums from $1,130 to $1,241 per month

Authorizes the tax commissioner to transfer funds between homestead tax credit and disabled veterans' tax credit line items if either runs short, with notification required to the office of management and budget and legislative council

Transfers $2,016,120 from motor vehicle fuel tax revenue to the general fund to reimburse collection and administration expenses for motor vehicle fuel and special fuels taxes during the 2017-19 biennium

Creates a multistate tax audit fund as a continuing appropriation consisting of moneys from multistate tax commission audit and nexus program participation, with accumulated funds exceeding program fees transferred annually to the general fund