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ND HB1354

Bill

Status

Passed

4/12/2017

Primary Sponsor

Jason Dockter

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Origin

House of Representatives

65th Legislative Assembly

AI Summary

  • The tax commissioner shall disclose the amount of any tax deduction or credit claimed or earned by a taxpayer upon written request from the chairman of legislative management or chairman of a standing committee of the legislative assembly.

  • Taxpayer names and any other information prohibited from disclosure under North Dakota Century Code title 57 shall remain confidential and cannot be disclosed.

  • The tax commissioner must provide notice to taxpayers regarding possible disclosure under this provision in a manner prescribed by the tax commissioner.

  • The act is effective for tax incentives awarded after July 31, 2017.

  • The bill passed the House 92-0 (2 absent) and the Senate 46-0 (1 absent).

Legislative Description

The ability of the tax commissioner to make disclosures regarding taxpayers receiving tax deductions or credits; and to provide an effective date.

Last Action

Signed by Governor 04/11

4/12/2017

Committee Referrals

Finance and Taxation1/16/2017

Full Bill Text

No bill text available