Title 1, Government

Occupational Death Benefit. (a) The administrator shall determine, from time to time, the employer contribution rate necessary to fund occupational death benefits for members, and the employers of any members shall pay this amount into a fund created for this purpose by the admin…

Amendment and Termination of Plan. (a) The Commonwealth has the right to amend the plan at any time and from time to time, in whole or in part, including the right to make retroactive amendments referred to in 26 U.S.C. 401(b). Any amendments to the plan shall be accompanied by (…

Exclusive Benefit. (a) The corpus or income of the assets held in trust as required by the plan may not be diverted or used for other than the exclusive benefit of the participants. (b) If plan benefits are provided through the distribution of annuity or insurance contracts, any …

Non-guarantee of Returns, Rates, or Benefit Amounts. The plan created by this chapter is a defined contribution plan, not a defined benefit plan. The amount of money in the account of a participant depends on the amount of contributions and the rate of return from investments of …

Non-guarantee of Employment. The provisions of this chapter also are not a contract of employment between an employer and an employee, nor do they confer a right of an employee to be continued in the employment of an employer, nor are they a limitation of the right of an employer…

Fraud. A person who knowingly makes a false statement or falsifies, or permits to be falsified, a record of the plan, in an attempt to defraud the plan, is guilty of a misdemeanor. Source: PL 15-13, § 3 (8478).

Short Title. This Act may be cited as the “Disposition of Government Property Act of 2002.” Source: PL 13-46, § 1. Commission Comment: PL 13-46 took effect January 13, 2003. According to PL 13-46: Section 2. Findings and Purpose. The legislature finds that there exists a large am…

Inventory and Auction. The Director of the CNMI Procurement and Supply Division shall take inventory of all surplus property belonging to and no longer needed by the government on an annual basis. Upon the Director’s recommendation to the Secretary of Finance, that it is in the b…

Regulations. The Secretary of Finance shall promulgate regulations consistent with this Act. Source: PL 13-46, § 4.

Division of Customs and Biosecurity: Established. There is in the Department of Finance a Division of Customs and Biosecurity headed by a director who shall be within the civil service. No person may be director who does not possess professional qualifications including at least …

Administration and Enforcement. (a) Customs and biosecurity personnel are law enforcement officers who are engaged in the enforcement of the excise tax laws, the Commonwealth Controlled Substances Act, the Weapons Control Act, the Anti-Drug Abuse Act of 1991, the Customs and Bios…

Collection of Fines & Fees at the Ports of Entry. The Department of Finance specifically the Division of Customs and Biosecurity is hereby vested with the authority to collect and keep all fines, fees, and statutory penalties imposed on businesses and individuals at the ports of …

Reporting Requirement. The Secretary of Finance in collaboration with the Director of the Division of Customs and Biosecurity shall report, on the collection and expenditure of all fines, fees and penalties collected pursuant to 1 CMC § 25203, on a quarterly basis to the Presidin…

References to the Department of Finance Division of Customs. All references within the Commonwealth Code to the Department of Finance Division of Customs or Division of Customs Service or Division of Customs and Quarantine shall be revised to the Department of Finances Division o…

The Establishment of the Settlement Fund Revolving Fund Account. (a) There is hereby established within the Commonwealth Treasury a Settlement Fund Revolving Fund Account which shall be accounted for separately from the General Fund. Funds deposited into the account shall be excl…

The Establishment of the Bond Payment Revolving Fund Account. (a) There is hereby established within the Commonwealth Treasury a Bond Payment Revolving Fund Account which shall be accounted for separately from the General Fund. Funds deposited into the account shall be exclusivel…

Department of Finance. There is in the Commonwealth government a Department of Finance, to be headed by a Director of Finance. Source: PL 1-8, tit. 1, ch. 11, § 1, modified. Commission Comment: Executive Order 94-3, the “Second Reorganization Plan of 1994” (effective August 23, 1…

Department of Finance: Director: Appointment. The Director of Finance shall be appointed by the Governor with the advice and consent of the Senate. No person may be appointed as Director of Finance who does not possess professional qualifications including at least a bachelor’s d…

Department of Finance: Duties and Responsibilities. The duties and responsibilities of the Department of Finance include, but are not limited to, the following: (a) To collect and deposit all locally raised revenues from any source, including taxes, custom duties, excise tax reve…

Department of Finance: Uniform Accounting. The Department of Finance, with the concurrence of the Public Auditor, shall establish a uniform system of accounts. An accrual method of accounting that meets generally accepted principles of governmental accounting is to be maintained.…

Department of Finance: Financial Reports. At least annually the Director of Finance shall issue a detailed report on the financial affairs of the Commonwealth and submit copies to the Governor, legislature and Public Auditor. The report shall be promptly published. Source: PL 1-8…

Department of Finance: Bonding. The Director of the Department of Finance, the Commonwealth Treasurer and other officials designated by the Director of Finance or the treasurer shall be bonded. Source: PL 1-8, tit. 1, ch. 11, § 7. Commission Comment: With respect to the reference…

Department of Finance: Rules and Regulations. The Department of Finance may adopt rules and regulations not inconsistent with law regarding those matters within its jurisdiction and to provide penalties both civil and criminal for violation thereof. Source: PL 1-8, tit. 1, ch. 11…

Department of Finance: Staff. The Department of Finance may employ staff as required to assist it in performing its duties, subject to budgetary appropriation. Source: PL 1-8, tit. 1, ch. 11, § 9, modified. Commission Comment: With respect to the reference to the “Department of F…

Department of Finance: Commonwealth Treasury. There is in the Department of Finance the Commonwealth Treasury, headed by the Commonwealth Treasurer. Source: PL 1-8, tit. 1, ch. 11, § 6, modified. Commission Comment: With respect to the reference to the “Department of Finance,” se…

Division of Revenue and Taxation: Established. There is in the Department of Finance a Division of Revenue and Taxation headed by a chief who shall be within the civil service. No person may be Chief of Revenue and Taxation who does not possess professional qualifications includi…

Random Inspection of Establishments and Enforcement. The Department of Finance, Division of Revenue and Taxation is hereby required to make periodic inspections of sales receipts in the CNMI and shall be governed by the following: (a) The Department of Finance shall conduct rando…

Surplus Property Agency: Designation. The Department of Finance is designated as the “state agency” for the purposes of Subsection 203(j) [40 U.S.C. § 484(j)] of the Federal Property and Administrative Services Act of 1949, as amended, hereinafter referred to in this article as t…

Surplus Property Agency: Functions. The Director of Finance may: (a) Acquire from the United States of America any property allocated to the Department of Finance pursuant to the federal act; (b) Warehouse property so acquired; and (c) Distribute property to those entities and in…

Surplus Property Agency: Authority to Acquire, Hold, and Improve Property. Subject to the availability of funds in the Special Surplus Property Fund provided for in 1 CMC § 2590, the Director of Finance may acquire and hold title to real property, make capital improvements theret…

Surplus Property Agency: Assistance to Applicants. The Director of Finance may disseminate information and assist potential applicants concerning the availability of federal surplus real property, assist in processing applications for acquisition of real and related personal prop…

Surplus Property Agency: Clearing House. The Director of Finance may act as a clearing house for information for the entities and institutions eligible to acquire federal surplus property, and assist, as necessary, those entities and institutions in obtaining surplus property. So…

Surplus Property Agency: Certifications, Actions and Reports. The Director of Finance may make the necessary certifications, undertake such action, and make reports required by federal laws or regulations or which may otherwise be necessary to provide for the efficient administra…

Surplus Property Agency: Contract and Cooperative Agreements. The Director of Finance may enter into contracts and other agreements for and on behalf of the Commonwealth, including the cooperative agreements within the purview of Subsection 203(n) [40 U.S.C. § 484(n)] of the fede…

Surplus Property Agency: Cooperation with Federal Government. The Director of Finance shall, consistent with the provisions of this article, cooperate with the departments or agencies of the United States of America, file a plan of operation approved by the Governor, operate in a…

Surplus Property Agency: Transfer Charges. Within limits established by federal law, the Director of Finance may assess a service and handling charge or fee for the acquisition, warehousing, distribution, or transfer of any federal surplus property. The charge or fee shall be lim…

Surplus Property Agency: Special Surplus Property Fund. (a) There is hereby established a fund to be known as the “Special Surplus Property Fund” to be maintained separate and apart from any other funds from the Commonwealth. Independent records and accounts shall be maintained i…

Surplus Property Agency: Rules and Regulations. Subject to applicable law, the Director of Finance may prescribe rules and regulations as necessary for the efficient administration of this article or as may be required by federal laws and regulations. Source: PL 2-3, § 4, modifie…

Surplus Property Agency: Personnel. The Director of Finance may appoint advisory boards or committees, and may employ, subject to civil service procedures, other personnel deemed necessary and suitable for the administration of this article. Source: PL 2-3, § 8, modified.

Surplus Property Agency: Power to Delegate Authority. The Director of Finance may delegate to any employee of the Department of Finance the power and authority deemed reasonable and proper for the effective administration of this article. Source: PL 2-3, § 11, modified. Commissio…

Short Title. This article may be cited as the Taxicab Regulation Act of 1991. Source: PL 7-33, § 1. Commission Comment: PL 7-33 took effect July 31, 1991. According to PL 7-33, § 2: Section 2. Findings. The Legislature finds that tourism is an important industry to the Commonweal…

Taxicab Bureau: Established; Chief. There is hereby established a Taxicab Bureau within the Department of Finance. The Taxicab Bureau shall be headed by a chief, who shall be designated by the Director of the Department of Finance and shall report to the director. The chief so de…

Duties and Responsibilities of the Taxicab Bureau Chief. The duties and responsibilities of the chief shall include, but are not limited to, the following: (a) To promulgate rules and regulations necessary to carry out the intent and purposes of this article and in accordance wit…

Government Participation in the Social Security System. (a) Statement of Intent. The Commonwealth of the Northern Mariana Islands desires to have the insurance system established by Title II of the Social Security Act extended to the elected officials and employees of the Commonw…

Social Security. (a) Unless specifically exempted by applicable federal law, every Commonwealth official or employee shall become a mandatory member of the federal insurance system commonly referred to as “Social Security” upon the extension of said “Social Security system” to of…

Defined Benefit Plan, Right to Terminate Membership. Notwithstanding any other provision of law, Class I or Class II members of the Defined Benefit Plan, active or inactive and not retired from government service, may elect to voluntarily terminate membership in the fund and shal…