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ND HB1115
Bill
Status
3/18/2025
Primary Sponsor
Finance and Taxation
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AI Summary
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Removes the requirement that county contracts for deed (for installment purchases of tax-forfeited property) must be in a form prescribed by the state tax commissioner
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Adds explicit requirement that businesses must "maintain" (not just post) bonds or cash deposits with the tax commissioner when officers, managers, or partners elect to avoid personal liability for unpaid taxes
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Increases the penalty for failure to timely file information statements from $10 to $15 per failure and removes the $2,000 maximum cap, effective after December 31, 2025
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Authorizes the tax commissioner to grant up to 30-day filing extensions for good cause on monthly fuel tax reports (motor vehicle fuel, special fuel, and aviation fuel)
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Passed House 90-0 and Senate 46-1; applies to multiple tax types including tobacco products, income withholding, sales, use, and fuel taxes
Legislative Description
Forms prescribed by the tax commissioner, filing of forms and reports with the tax commissioner, and maintaining bonds posted with the tax commissioner; to provide for application; and to provide an effective date.
Last Action
Filed with Secretary Of State 03/14
3/19/2025