ND HB1112

Amends North Dakota Century Code section 57-38-60 to require payroll service providers to file returns required by subsections 2, 3, and 4 using electronic data interchange or other electronic media as determined by the tax commissioner.

Creates new requirement that any person filing ten or more information returns under specified subsections must file those returns by electronic data interchange or other electronic media as determined by the tax commissioner.

Allows the tax commissioner to waive electronic filing requirements upon a showing of good cause for both payroll service providers and persons filing ten or more information returns.

Effective for taxable years beginning after December 31, 2018.

Passed the House with a vote of 82-7 (5 absent) and the Senate with a vote of 41-4 (2 absent).