North DakotaHB 11152025 Regular SessionHouse

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

Signed by Governor

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Bill Overview

Analyzed Economic Effects

4 provisions identified: 2 benefits, 2 costs, 0 mixed.

Businesses must maintain tax liability security

Covered businesses must maintain tax security if they choose not to make specified officers, managers, members, or partners personally liable. They must provide the Tax Commissioner a cash deposit or bond equal to their estimated annual tax liability. A bond must come from a surety company authorized in North Dakota. This can tie up business cash or add bonding costs.

Simpler contracts for county property buyers

Counties no longer need the Tax Commissioner’s contract form when selling property through installment payments. Contracts must still state the sale terms and be signed by the buyer, county board chair, and county auditor. If the buyer defaults, the county can cancel by resolution after giving due notice.

Fuel businesses can request filing extensions

Covered motor vehicle fuel businesses file monthly reports by the 25th of the following month. Weekend or holiday deadlines move to the next working day; mailed reports count as timely if postmarked by midnight. Filers can request up to 30 extra days and must show good cause. The Tax Commissioner decides whether to grant the extension, which does not change the tax amount.

Higher penalties for late tax information

For required information statements due after December 31, 2025, the penalty rises from $10 to $15 per filing failure. The former $2,000 total cap is removed. The Tax Commissioner may assess the penalty after giving the filer 30 days’ notice to file.

Sponsors & Cosponsors

Sponsor

  • House Finance and Taxation

    Affiliation unavailable

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 136 • No: 1

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

  1. Filed with Secretary Of State 03/14

    3/19/2025House
  2. Signed by Governor 03/14

    3/18/2025House
  3. Sent to Governor

    3/13/2025House
  4. Signed by Speaker

    3/13/2025House
  5. Signed by President

    3/12/2025Senate
  6. Returned to House

    3/10/2025House
  7. Second reading, passed, yeas 46 nays 1

    3/7/2025Senate
  8. Reported back, do pass, place on calendar 6 0 0

    2/21/2025Senate
  9. Committee Hearing 03:06

    2/10/2025Senate
  10. Introduced, first reading, referred Finance and Taxation Committee

    2/5/2025Senate
  11. Received from House

    1/13/2025Senate
  12. Second reading, passed, yeas 90 nays 0

    1/10/2025House
  13. Reported back, do pass, place on calendar 11 2 1

    1/10/2025House
  14. Committee Hearing 10:15

    1/8/2025House
  15. Introduced, first reading, referred Finance and Taxation Committee

    1/7/2025House

Bill Text

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