All Roll Calls
Yes: 136 • No: 1
North DakotaHB 11152025 Regular SessionHouseWALLET
AN ACT to amend and reenact subsection 3 of section 57-28-15, sections 57-33.2-16 and 57-33.2-16.1, subsection 2 of section 57-36-09.3, subsection 2 of section 57-36-09.4, subsection 2 of section 57-36-09.6, subsection 5 of section 57-38-60, subsection 2 of section 57-38-60.1, subsection 2 of section 57-38-60.2, subsection 2 of section 57-38-60.3, subsection 2 of section 57-39.2-15.2, subsection 2 of section 57-39.2-15.3, subsection 2 of section 57-39.2-18.1, subsection 2 of section 57-40.2-15.1, subsection 2 of section 57-40.2-15.2, subsection 2 of section 57-40.2-15.3, subsection 1 of section 57-43.1-16, subsection 1 of section 57-43.1-16.1, subsection 2 of section 57-43.1-17.2, subsection 2 of section 57-43.1-17.3, subsection 2 of section 57-43.1-17.5, subsection 1 of section 57-43.2-11, subsection 1 of section 57-43.2-11.1, subsection 2 of section 57-43.2-16.1, subsection 2 of section 57-43.2-16.2, subsection 2 of section 57-43.2-16.4, subsection 1 of section 57-43.3-14, subsection 1 of section 57-43.3-15, subsection 2 of section 57-43.3-20, subsection 2 of section 57-43.3-21, subsection 2 of section 57-43.3-21.1, and subsection 2 of section 57-63-08 of the North Dakota Century Code, relating to 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.
Sponsored By: House Finance and Taxation
Became Law
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Bill Overview
Analyzed Economic Effects
5 provisions identified: 0 benefits, 5 costs, 0 mixed.
Bonds when businesses shield managers
If a corporation, LLC, LLP, or limited liability limited partnership shields its leaders from personal liability for certain taxes, the business must deposit cash or post a surety bond with the Tax Commissioner. The amount must equal the business’s estimated yearly sales, use, tobacco, corporate income, income tax withholding, or chapter 57-63 assessment liability. The bond must be from a surety authorized in North Dakota and must be kept while the election is in effect.
Fuel tax bonds for shielded managers
If a corporation, LLC, or limited liability limited partnership shields its leaders from personal liability for fuel taxes, the business must deposit cash or post a surety bond with the Tax Commissioner. The amount must equal the estimated yearly motor vehicle fuel, special fuel, or aviation fuel tax. The bond must be from a surety authorized in North Dakota and must be maintained while the election is active.
Standard county contract for deed
When you buy county land and pay in installments, the county uses a form set by the Tax Commissioner. You, the county board chair, and the county auditor must sign it. The county may cancel the contract by board resolution and due notice if you default.
Higher penalty for late info forms
If you fail to file a required information statement after the Tax Commissioner gives 30 days’ notice, the penalty is $15 per failure. The penalty cannot be more than $2,000. This applies to statements due after December 31, 2025 and starts January 1, 2026.
Monthly fuel reports due by 25th
Refiners, suppliers, distributors, importers, exporters, retailers, and terminal operators must file monthly fuel tax reports. Reports are due by the 25th for the prior month. If the 25th is a weekend or holiday, the due date moves to the next workday. Mailed reports are on time if postmarked by midnight. The Tax Commissioner may grant up to 30 extra days for good cause and may require separate LPG reports.
Sponsors & Cosponsors
Sponsor
House Finance and Taxation
Affiliation unavailable
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
Senate vote • 3/7/2025
Second reading, passed, yeas 46 nays 1
Yes: 46 • No: 1
House vote • 1/10/2025
Second reading, passed, yeas 90 nays 0
Yes: 90 • No: 0
Actions Timeline
Filed with Secretary Of State 03/14
3/19/2025HouseSigned by Governor 03/14
3/18/2025HouseSent to Governor
3/13/2025HouseSigned by Speaker
3/13/2025HouseSigned by President
3/12/2025SenateReturned to House
3/10/2025HouseSecond reading, passed, yeas 46 nays 1
3/7/2025SenateReported back, do pass, place on calendar 6 0 0
2/21/2025SenateCommittee Hearing 03:06
2/10/2025SenateIntroduced, first reading, referred Finance and Taxation Committee
2/5/2025SenateReceived from House
1/13/2025SenateSecond reading, passed, yeas 90 nays 0
1/10/2025HouseReported back, do pass, place on calendar 11 2 1
1/10/2025HouseCommittee Hearing 10:15
1/8/2025HouseIntroduced, first reading, referred Finance and Taxation Committee
1/7/2025House
Bill Text
Enrollment
INTRODUCED
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