Sponsor Inquiry - Senate Finance and Taxation

Relating to sales and use tax on manufactured homes; and to provide an effective date.

Relating to the authority to grant tax filing and payment extensions due to a disaster or emergency.

Relating to the motor vehicle excise tax exemption for certain motor vehicles in the possession of and used by permanently physically disabled persons.

Relating to the use of tax information by the tax commissioner to enforce the tax laws in title 57.

Relating to income tax withholding on oil and gas royalty payments to nonresidents; to amend and reenact sectionssection 57‑38‑31.1 and 57‑38‑61 of the North Dakota Century Code, relating to composite withholding returns for nonresident members of passthrough entities and the provisions of the income tax chapter applicable to oil and gas royalty payments; and to provide an effective date.

Relating to reimbursement of coal severance tax allocated to a non‑coal‑producing county; and to provide an effective date.

Relating to the operation of roll-your-own cigarette-making machines; to amend and reenact sections 57‑36‑01 and 57‑36‑33 of the North Dakota Century Code, relating to the definitions of cigarette and roll-your-own cigarette-making machine for tobacco products tax purposes; to provide a penalty; and to provide an effective date.