ND HB1214

Amends North Dakota Century Code section 57-32-01 to clarify that provisions of chapter 57-06 apply to assessment of express companies and air transportation companies, insofar as not in conflict with chapter 57-32.

Expands the definition of "air carrier transportation company" or "air transportation company" to include any other certified air carrier that shares a flight designator code, operates under the same trade name, or operates under the same livery as the primary air carrier transportation company.

Effective for taxable years beginning after December 31, 2020.

Passed House 91-0 (3 absent) and Senate 47-0.