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ND HB1099
Bill
Status
4/20/2021
Primary Sponsor
Finance and Taxation Committee
Click for details
AI Summary
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Expands the definition of "beer" to include alcoholic beverages made from malt substitutes such as rice, grain, glucose, sugar, or molasses that have not undergone distillation, effective for taxable periods beginning after June 30, 2021.
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Authorizes the tax commissioner to waive penalties imposed on suppliers who fail to file required alcoholic beverage tax reports if good cause is demonstrated upon request.
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Renumbers and reorganizes the list of property sales excluded from sales, market, and productivity studies conducted by the state tax commissioner for property tax assessment purposes.
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Permits the tax commissioner to disclose county lodging tax and county lodging and restaurant tax information from tax returns and audit reports to no more than two elected or appointed members of a city or county governing body for tax administration purposes.
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Restricts city and county officials from divulging business affairs or other information obtained from the commissioner regarding taxpayers unless disclosure is ordered by a court and limited to tax administration purposes.
Legislative Description
The definition of beer; the authority of the tax commissioner to waive penalties for late or nonfiled alcoholic beverage tax returns; sales, market, and productivity studies for property tax purposes; and disclosure of county lodging taxes and county lodging and restaurant taxes information to a county governing body; and to provide an effective date.
Last Action
Signed by Governor 04/19
4/20/2021