Sponsor Inquiry - House Finance and Taxation

Relating to procedures available to the tax commissioner in case of seizure of tobacco products, reporting and remittance of use tax collected during odd‑numbered years, the definition of state for motor vehicle excise tax reciprocity purposes, and cooperative agreements for the exchange of motor fuels tax information.

Relating to the valuation of properties in townships; and to provide an effective date.

Relating to the procedure for electing to take the renaissance zone individual income tax credit; and to provide an effective date.

Relating to homestead credit and disabled veterans certifications, the basis for calculation of the disabled veterans credit, assessment of destroyed or damaged property, and the basis for calculation of the new transmission line property tax exemption; and to provide an effective date.

Relating to the individual income tax credit for installation of geothermal energy devices; to amend and reenact subsection 3 of section 57‑35.3‑05, section 57‑35.3‑07, subsections 1 and 6 of section 57‑38‑01.21, section 57‑38‑01.28, subsection 1 of section 57‑38‑01.31, section 57‑38‑29.3, subsections 2 and 3 of section 57‑38‑30.3, sections 57‑38‑59.2 and 57‑38.4‑01, and subsection 1 of section 57‑38.4‑02 of the North Dakota Century Code, relating to the tuition scholarship tax credit for financial institution tax purposes, the tax credit for planned gifts and qualified endowments, the marriage penalty tax credit, the employer tax credit for mobilized employees, the long‑term care partnership plan insurance coverage tax credit, the qualified dividend and long‑term capital gain income tax exclusion, return filing requirements for individuals, withholding on lottery winnings, and the use of the domestic disclosure spreadsheet for the water's edge method election for reporting income; and to provide an effective date.