# North Dakota HB 1115: 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.

North Dakota HB 1115, 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., is a 2025 Regular Session House bill sponsored by House Finance and Taxation; status signed, last action 2025-03-19 (Filed with Secretary Of State 03/14) (as of 2026-10-19).

- Canonical: https://policyrisk.com/state-bill/ND-HB1115-202501
- As of: 2026-10-19
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: North Dakota HB 1115
- State: North Dakota
- Session: 2025 Regular Session
- Title: 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.
- Status: signed
- Chamber: House
- Introduced: 2025-01-07
- Last action: 2025-03-19, Filed with Secretary Of State 03/14
- Sponsor: House Finance and Taxation
- Cosponsors: 0
- Touches household money: no
- Roll calls: 2 (136 yes, 1 no in all)
- Economic provisions PRIA read: 4

## Summary

No summary available.

## Bill overview: provisions PRIA read

- Simpler contracts for county property buyers: benefit, low. 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…
- Fuel businesses can request filing extensions: benefit, low. 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 d…
- Businesses must maintain tax liability security: cost, medium. 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 authoriz…
- Higher penalties for late tax information: cost, low. 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 and cosponsors

- Sponsor: House Finance and Taxation

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2025-03-07 | Senate | Second reading, passed, yeas 46 nays 1 | pass | 46 | 1 |   |
| 2025-01-10 | House | Second reading, passed, yeas 90 nays 0 | pass | 90 | 0 |   |

## Actions (15)

- 2025-03-19: Filed with Secretary Of State 03/14 (House)
- 2025-03-18: Signed by Governor 03/14 (House)
- 2025-03-13: Sent to Governor (House)
- 2025-03-13: Signed by Speaker (House)
- 2025-03-12: Signed by President (Senate)
- 2025-03-10: Returned to House (House)
- 2025-03-07: Second reading, passed, yeas 46 nays 1 (Senate)
- 2025-02-21: Reported back, do pass, place on calendar 6 0 0 (Senate)
- 2025-02-10: Committee Hearing 03:06 (Senate)
- 2025-02-05: Introduced, first reading, referred Finance and Taxation Committee (Senate)
- 2025-01-13: Received from House (Senate)
- 2025-01-10: Second reading, passed, yeas 90 nays 0 (House)
- 2025-01-10: Reported back, do pass, place on calendar 11 2 1 (House)
- 2025-01-08: Committee Hearing 10:15 (House)
- 2025-01-07: Introduced, first reading, referred Finance and Taxation Committee (House)

## Bill text

- Enrollment: [PDF](https://ndlegis.gov/assembly/69-2025/regular/documents/25-8015-02000.pdf)
- INTRODUCED: [PDF](https://ndlegis.gov/assembly/69-2025/regular/documents/25-8015-01000.pdf)

## Related bills

- HB 1229: AN ACT to create and enact a new subdivision to subsection 2 of section 39-06.1-06 and section 39-10-71.1 of the North Dakota Century Code, relating to statuto… (signed)
- SB 2390: AN ACT to create and enact three new sections to chapter 54-40.1 of the North Dakota Century Code, relating to a rural catalyst committee, grant program, and f… (signed)
- HB 1298: AN ACT to amend and reenact sections 39-06.1-06, 39-09-02, 39-09-04, and 39-09-07.1, and subsection 2 of section 40-05-06 of the North Dakota Century Code, rel… (signed)
- SB 2113: AN ACT to create and enact two new sections to chapter 50-06 of the North Dakota Century Code, relating to certified community behavioral health clinics and th… (signed)
- SB 2147: AN ACT to create and enact a new subsection to section 15-10-38.4, a new subsection to section 15-62.4-03, a new section to chapter 15-62.4, and a new subsecti… (signed)
- SB 2018: AN ACT to provide an appropriation for defraying the expenses of the department of commerce; to provide an appropriation to the attorney general; to provide an… (signed)

## Sources
- [Enrollment (PDF)](https://ndlegis.gov/assembly/69-2025/regular/documents/25-8015-02000.pdf)
- [INTRODUCED (PDF)](https://ndlegis.gov/assembly/69-2025/regular/documents/25-8015-01000.pdf)

## Related
- [HB 1229: AN ACT to create and enact a new subdivision to subsection 2 of section 39-06.1…](https://policyrisk.com/state-bill/ND-HB1229-202501)
- [SB 2390: AN ACT to create and enact three new sections to chapter 54-40.1 of the North D…](https://policyrisk.com/state-bill/ND-SB2390-202501)
- [HB 1298: AN ACT to amend and reenact sections 39-06.1-06, 39-09-02, 39-09-04, and 39-09-…](https://policyrisk.com/state-bill/ND-HB1298-202501)
- [SB 2113: AN ACT to create and enact two new sections to chapter 50-06 of the North Dakot…](https://policyrisk.com/state-bill/ND-SB2113-202501)
- [SB 2147: AN ACT to create and enact a new subsection to section 15-10-38.4, a new subsec…](https://policyrisk.com/state-bill/ND-SB2147-202501)
- [SB 2018: AN ACT to provide an appropriation for defraying the expenses of the department…](https://policyrisk.com/state-bill/ND-SB2018-202501)
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Source: PRIA, https://policyrisk.com/state-bill/ND-HB1115-202501 (as of 2026-10-19).