Title 4 — Economic Resources
115 chapters · 1,861 sections in this title.
4 CMC § 10301 Board of Directors: Membership and Quorum
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TITLE 4: ECONOMIC RESOURCES DIVISION 10: COMMONWEALTH DEVELOPMENT AUTHORITY § 10301. Board of Directors: Membership and Quorum. (a) The affairs of the authority shall be governed and controlled by a board of directors, which shall consist of seven members; (b) Members of the boar…
4 CMC § 10302 Board of Directors: Meetings of the Board
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TITLE 4: ECONOMIC RESOURCES DIVISION 10: COMMONWEALTH DEVELOPMENT AUTHORITY § 10302. Board of Directors: Meetings of the Board. (a) Quarterly Meetings Required. The board shall meet not less than once each quarter at a time and place designated at least 14 days in advance by the …
4 CMC § 10303 Board of Directors: Compensation of Board Members
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TITLE 4: ECONOMIC RESOURCES DIVISION 10: COMMONWEALTH DEVELOPMENT AUTHORITY § 10303. Board of Directors: Compensation of Board Members. The members of the board shall be compensated pursuant to 1 CMC § 8247 and may be reimbursed in accordance with the Commonwealth law for any rea…
4 CMC § 10304 Board of Directors: Resignation, Removal and Vacancies of Board
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TITLE 4: ECONOMIC RESOURCES DIVISION 10: COMMONWEALTH DEVELOPMENT AUTHORITY § 10304. Board of Directors: Resignation, Removal and Vacancies of Board. An appointed member may at any time resign his office by notice in writing to the Governor. Upon resignation, removal or expiratio…
4 CMC § 10305 Board of Directors: Duties and Powers of the Board
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TITLE 4: ECONOMIC RESOURCES DIVISION 10: COMMONWEALTH ECONOMIC DEVELOPMENT AUTHORITY § 10305. Board of Directors: Duties and Powers of the Board. (a) Duties of the Board. The board shall have the following duties: (1) To govern the operation of the authority in a manner that furt…
4 CMC § 10306 Officers of the Authority
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TITLE 4: ECONOMIC RESOURCES DIVISION 10: COMMONWEALTH ECONOMIC DEVELOPMENT AUTHORITY § 10306. Officers of the Authority. (a) The officers of the authority shall be an executive director, a comptroller, and such other officers as the bylaws may require for the operation of the aut…
4 CMC § 10307 Bonding Required of Directors and Officers
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TITLE 4: ECONOMIC RESOURCES DIVISION 10: COMMONWEALTH DEVELOPMENT AUTHORITY § 10307. Bonding Required of Directors and Officers. The directors and officers shall require the posting of fidelity bonds for authority personnel who handle public funds and may, at authority expense, p…
4 CMC § 10308 Confirmation of Board: Transition
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TITLE 4: ECONOMIC RESOURCES DIVISION 10: COMMONWEALTH DEVELOPMENT AUTHORITY § 10308. Confirmation of Board: Transition. (a) The initial board of directors shall be appointed by the Governor, pursuant to 4 CMC § 10301(b), within 45 days of May 31, 1985. The Senate shall exercise i…
4 CMC § 1301 Tax on Gross Revenue
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TITLE 4: ECONOMIC RESOURCES DIVISION 1: REVENUE AND TAXATION § 1301. Tax on Gross Revenue. (a) Except as otherwise provided, there is imposed on every person, a yearly tax on the person’s total gross revenue. The tax shall be determined in accordance with the following schedule: …
4 CMC § 1302 Tax on Agricultural Producers and Fishing
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TITLE 4: ECONOMIC RESOURCES DIVISION 1: REVENUE AND TAXATION § 1302. Tax on Agriculture Producers and Fishing. (a) In lieu of the tax rates of 4 CMC § 1301(a), the tax imposed on persons: (1) registered with the Commonwealth Council for Arts and Culture as artists; or (2) engaged…
4 CMC § 1303 Tax on Manufacturers and Wholesalers
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TITLE 4: ECONOMIC RESOURCES DIVISION 1: REVENUE AND TAXATION § 1303. Tax on Manufacturers and Wholesalers. (a) In lieu of the tax rates of section 1301(a), the tax imposed on manufacturers and wholesalers shall be in accordance with the following schedule: If the yearly total gro…
4 CMC § 1304 Tax on Banks, Banking Institutions, Building and Loan Associations, and Other Financial Institutions. [Repealed]
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TITLE 4: ECONOMIC RESOURCES DIVISION 1: REVENUE AND TAXATION § 1304. Tax on Banks, Banking Institutions, Building and Loan Associations and Other Financial Institutions. [Repealed] Source: PL 9-22, § 1(1304) (repealing PL 3-11, § 304); repealed by PL 16-2 § 10. Commission Comment…
4 CMC § 1305 Exemptions
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TITLE 4: ECONOMIC RESOURCES § 1305 DIVISION 1: REVENUE AND TAXATION § 1305. Exemptions. Notwithstanding any other provision, 4 CMC §§ 1301(a), 1302 and 1303 shall not apply to the gross revenue: (a) Derived from the revenue generated by the export of goods, resources, food, fish …
4 CMC § 1306 Education Tax Credit
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TITLE 4: ECONOMIC RESOURCES DIVISION 1: REVENUE AND TAXATION § 1306. Education Tax Credit. (a) Person may take cash contributions made during the tax year to qualifying educational institutions as a nonrefundable credit against the tax imposed by 4 CMC §§ 1301, 1302, 1303, and 13…
4 CMC § 1307 Returns and Payments of Tax on Gross Revenue
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TITLE 4: ECONOMIC RESOURCES DIVISION 1: REVENUE AND TAXATION § 1307. Returns and Payment of Tax on Gross Revenue. (a) In General. Every person subject to this chapter and every person conducting business within a Commonwealth Economic Incentive District shall file a return and pa…
4 CMC § 1308 Nonrefundable Credit
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TITLE 4: ECONOMIC RESOURCES DIVISION 1: REVENUE AND TAXATION § 1308. Nonrefundable Credit. (a) A person may take the tax imposed on gross revenues under 4 CMC § 1301, or any other Commonwealth tax or fee imposed under other divisions or titles of the Commonwealth Code in lieu of …
4 CMC § 1309 Tax Relief
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TITLE 4: ECONOMIC RESOURCES DIVISION 1: REVENUE AND TAXATION § 1309. Tax Relief. The tax imposed under 4 CMC § 1304 shall not apply to interest income received by the financing institution from loans made to the CNMI government pursuant to any interim financing arrangement author…
4 CMC § 1310 Tax on Marijuana Retailer
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TITLE 4: ECONOMIC RESOURCES DIVISION 1: REVENUE AND TAXATION § 1310. Tax on Marijuana Retailer. In addition to the tax imposed by 4 CMC § 1301(a) a yearly surtax is imposed on total gross revenue of Marijuana Retailers, as defined in the Taulamwaar Sensible CNMI Cannabis Act of 2…
4 CMC § 1311 Limitation on Deductions from Gross Revenue
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TITLE 4: ECONOMIC RESOURCES DIVISION 1: REVENUE AND TAXATION § 1311. Limitation on Deductions from Gross Revenue. No deduction shall be allowed from gross revenues for the unpaid balance of any obligation or credit extended for gambling or gaming. Source: PL 21-26, § 2 (May 18, 2…
4 CMC § 1312 Long-Term Disability Employment Tax Credit
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TITLE 4: ECONOMIC RESOURCES DIVISION 1: REVENUE AND TAXATION § 1312. Long-Term Disability Employment Tax Credit. (a) Any employer who hires an individual with a disability, as defined by the Americans with Disabilities Act of 1990, as amended (42 U.S.C. § 12101 et seq.), may qual…
4 CMC § 1313 Legal Services and Access to Justice Tax Credit
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TITLE 4: ECONOMIC RESOURCES DIVISION 1: REVENUE AND TAXATION § 1313. Legal Services and Access to Justice Tax Credit. (a) A person may take cash contributions made during the tax year to qualifying nonprofit legal services organizations as a nonrefundable credit against the tax i…
4 CMC § 2301 Exclusion from Gambling Prohibition
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TITLE 4: ECONOMIC RESOURCES DIVISION 2: TOURISM § 2301. Exclusion from Gambling Prohibition. Casino gaming and wagering is authorized in the Commonwealth provided that such gaming and wagering occurs in the casino facilities of the casino operator licensed pursuant to this chapte…
4 CMC § 2302 Central Government Taxation
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TITLE 4: ECONOMIC RESOURCES DIVISION 2: TOURISM § 2302. Central Government Taxation. (a) The taxes imposed by 4 CMC § 1505, 4 CMC § 1503, Amusement Machines, 4 CMC § 1504, Limitation on Number of Poker Machine License Issued, and 4 CMC § 1506 Criminal Penalty, and 4 CMC § 1507, R…
4 CMC § 2304 Criminal Penalties
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TITLE 4: ECONOMIC RESOURCES DIVISION 2: TOURISM § 2304. Criminal Penalties. (a) Any person who knowingly and willfully violates any provision of this chapter or any regulation issued by a casino commission shall, upon conviction, be subject to a fine not less than $10,000 nor mor…
4 CMC § 2305 Administrative Procedure
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TITLE 4: ECONOMIC RESOURCES DIVISION 2: TOURISM § 2305. Administrative Procedure. Any action taken by the Casino Commission, including the promulgation of any rule or regulation and the imposition of any civil penalty, shall be subject to the Administrative Procedure Act (1 CMC §…
4 CMC § 2306 Fees and Initial Investment
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TITLE 4: ECONOMIC RESOURCES DIVISION 2: TOURISM § 2306. Fees and Initial Investment. (a) Application Fees. An applicant for a license under this chapter shall pay a one-time nonrefundable application fee of one million dollars. The applicant must submit an application to the Comm…
4 CMC § 2307 Disposition of Revenues
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TITLE 4: ECONOMIC RESOURCES DIVISION 2: TOURISM § 2307. Disposition of Revenues. Notwithstanding any other law to the contrary, the moneys collected for the application and exclusive license pursuant to 4 CMC § 2306 shall be deposited into the Commonwealth Treasury to be kept sep…
4 CMC § 2308 Disposition of Gross Revenues Tax
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TITLE 4: ECONOMIC RESOURCES DIVISION 2: TOURISM § 2308. Disposition of Gross Revenue Tax. The Secretary of Finance shall establish a special Casino Gross Revenue Tax (CGRT) Account separate from the general funds. The funds in the CGRT Account shall not lapse and not subject to f…
4 CMC § 2309 Commonwealth Casino Commission Regulatory Fee Fund
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TITLE 4: ECONOMIC RESOURCES DIVISION 2: TOURISM § 2309. Commonwealth Casino Commission Regulatory Fee Fund. (a) Casino Regulatory Fee. There is established a Casino Regulatory Fee, which is an annual fee due on or before October 1 of each year beginning October 1, 2015. The Casin…
4 CMC § 2311 Purpose of Article
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TITLE 4: ECONOMIC RESOURCES DIVISION 2: TOURISM § 2311. Purpose of Article. This article provides for and controls casino gambling in the Commonwealth pursuant to this chapter. Source: PL 18-38 § 5(201) (Mar. 21, 2014), modified; repealed by PL 18-56 § 2 and reenacted by PL 18-56…
4 CMC § 2312 Definitions
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TITLE 4: ECONOMIC RESOURCES DIVISION 2: TOURISM § 2312. Definitions. As used in this chapter, the term: (a) “Casino” means a place, area, structure, vessel, communication channel, or other thing, tangible or intangible, subject to licensing pursuant to this chapter for the conduc…
4 CMC § 2313 Establishment of Regulatory Commission
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TITLE 4: ECONOMIC RESOURCES DIVISION 2: TOURISM § 2313. Establishment of Regulatory Commission. (a) The Commonwealth Casino Commission is hereby established as an autonomous public agency of the government of the Commonwealth of the Northern Mariana Islands. As an autonomous publ…
4 CMC § 2314 Powers and Duties of the Commission
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TITLE 4: ECONOMIC RESOURCES DIVISION 2: TOURISM § 2314. Powers and Duties of the Commission. The Commission shall have all the powers and authority necessary to carry out the purposes of this chapter, including, without limitation, the responsibility: (a) To conduct hearings pert…
4 CMC § 2315 Executive Director
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TITLE 4: ECONOMIC RESOURCES DIVISION 2: TOURISM § 2315. Executive Director. (a) The Commission shall hire an Executive Director who will be responsible for the overall administration of the Commission and the supervision of the casino licensee and others pursuant to this chapter.…
4 CMC § 2316 Rules and Regulations
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TITLE 4: ECONOMIC RESOURCES DIVISION 2: TOURISM § 2316. Rules and Regulations. (a) The Commission shall promulgate rules and regulations to carry out the purposes of this chapter, including but not limited to, gaming promotional activities and licensing carried out by independent…
4 CMC § 2317 License
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TITLE 4: ECONOMIC RESOURCES DIVISION 2: TOURISM § 2317. License. (a) Casino License. (1) Exclusive License. (i) Number of Authorized License. (A) The granting of the exclusive casino license is within the discretion of the Commonwealth Lottery Commission. Only one license may be …
4 CMC § 2318 Investigations
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TITLE 4: ECONOMIC RESOURCES DIVISION 2: TOURISM § 2318. Investigations. (a) Prior to the issuance of the license under this title, the Commonwealth Lottery Commission shall investigate the applicant and any related or associated person holding more than five percent or more share…
4 CMC § 2319 Detention of Violators
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TITLE 4: ECONOMIC RESOURCES DIVISION 2: TOURISM § 2319. Detention of Violators. The operator of a casino, any employee or agent of such operator, or any person inspecting or monitoring a gaming establishment on behalf of the Commission, may, upon reasonable suspicion, detain in a…
4 CMC § 2320 Exclusion or Removal
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TITLE 4: ECONOMIC RESOURCES DIVISION 2: TOURISM § 2320. Exclusion or Removal. A casino operator or any employee or agent of such operator may exclude or remove any undesirable person from a casino pursuant to regulations promulgated by the Commission and may use reasonable force …
4 CMC § 2321 Immunity for Detention, Exclusion, or Removal
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TITLE 4: ECONOMIC RESOURCES DIVISION 2: TOURISM § 2321. Immunity for Detention, Exclusion, or Removal. No civil or criminal action shall lie against any person for action reasonably taken pursuant to 4 CMC § 2319 or § 2320. Source: PL 18-38 § 5(211) (Mar. 21, 2014), modified; rep…
4 CMC § 2322 Entry by Law Enforcement Officers
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TITLE 4: ECONOMIC RESOURCES DIVISION 2: TOURISM § 2322. Entry by Law Enforcement Officers. A law enforcement officer may, without warrant, notice, or explanation, enter any area of a casino to which a patron of the casino or the public has access and, for such purpose, such area …
4 CMC § 2323 Gambling by Commission and Licensees Prohibited
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TITLE 4: ECONOMIC RESOURCES DIVISION 2: TOURISM § 2323. Gambling by Commission and Licensees Prohibited. (a) No member, officer, employee, or agent of the Commission shall play any game in or make any bet or wager: (1) the casino under the jurisdiction of the Commission; (2) any …
4 CMC § 2324 Administrative Penalties
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TITLE 4: ECONOMIC RESOURCES DIVISION 2: TOURISM § 2324. Administrative Penalties. The Commission may, by regulation, provide civil penalties for the violation of this chapter or of any regulation or order issued pursuant to this chapter. No penalty may exceed $50,000, and a range…
4 CMC § 2325 Nonprofit Gaming Permits
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TITLE 4: ECONOMIC RESOURCES DIVISION 2: TOURISM § 2325. Nonprofit Gaming Permits. Notwithstanding the foregoing, the Secretary of Commerce’s authority to grant special gaming permits for charitable organizations and 6 CMC § 3157 as applicable to nonprofit gaming permits shall not…
4 CMC § 2326 Persons Ineligible for Employment
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TITLE 4: ECONOMIC RESOURCES DIVISION 2: TOURISM § 2326. Persons Ineligible for Employment. Members of the 18th CNMI legislature and their immediate family as defined in 1 CMC § 8503(h), shall not be paid or receive any financial consideration nor shall they be retained as indepen…
4 CMC § 2327 Retroactive Application
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TITLE 4: ECONOMIC RESOURCES DIVISION 2: TOURISM § 2327. Retroactive Application. This chapter shall apply retroactively to March 21, 2014. Source: PL 18-56 § 7(2327) (July 11, 2014). Commission Comment: See also the comment to 4 CMC § 2301.
4 CMC § 2328 Serving of Alcohol
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TITLE 4: ECONOMIC RESOURCES DIVISION 2: TOURISM § 2328. Serving of Alcohol. Notwithstanding any other law to the contrary, a holder of a casino employee or casino key employee license issued by the Commonwealth Casino Commission who is under 21 years of age but at least 18 years …
4 CMC § 2329 Contracts or Agreements with Certain Unsuitable or Unlicensed Persons Prohibited; Termination of Contract or Agreement
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TITLE 4: ECONOMIC RESOURCES DIVISION 2: TOURISM § 2329. Contracts or Agreements with Certain Unsuitable or Unlicensed Persons Prohibited; Termination of Contract or Agreement. (a) A person who has: (1) Been denied a license by the Commonwealth Casino Commission; (2) Been found un…
4 CMC § 2330 Remedies Are Cumulative
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TITLE 4: ECONOMIC RESOURCES DIVISION 2: TOURISM § 2330. Remedies Are Cumulative. The remedies of the Commonwealth Casino Commission, the Commonwealth, its political subdivisions and agencies for the imposition, collection and payment of any penalty, fine, fee, license fees, taxes…
4 CMC § 2331 Remuneration, Contracts and Employment Prohibited for Certain Unsuitable or Unlicensed Persons
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TITLE 4: ECONOMIC RESOURCES DIVISION 2: TOURISM § 2331. Remuneration, Contracts and Employment Prohibited for Certain Unsuitable or Unlicensed Persons. If any person who is required by law or the regulations promulgated by the Commonwealth Casino Commission to be licensed or foun…