23.0810.02000
Sixty-eighth
Legislative Assembly HOUSE BILL NO. 1426
of North Dakota
Introduced by
Representatives Karls, J. Johnson, Marschall, J. Olson, Rohr
Senators Dever, Dwyer, Vedaa, Weber
1 A BILL for an Act to amend and reenact section 53-06.1-12 of the North Dakota Century Code,
2 relating to veteran service organization gaming taxes.
3 BE IT ENACTED BY THE LEGISLATIVE ASSEMBLY OF NORTH DAKOTA:
4 SECTION 1. AMENDMENT. Section 53-06.1-12 of the North Dakota Century Code is
5 amended and reenacted as follows:
6 53-06.1-12. Gaming tax - Deposits. (Retroactive application - See note)
7 1. Except as provided in subsection 2, a gaming tax is imposed on the total adjusted
8 gross proceeds received by a licensed organization in a quarter and the tax must be
9 computed and paid to the attorney general on a quarterly basis on the tax return. This
10 tax must be paid from adjusted gross proceeds and is not part of the allowable
11 expenses. For a licensed organization with adjusted gross proceeds:
12 a. Not exceeding fifty thousand dollars the tax is one percent of adjusted gross
13 proceeds.
14 b. Exceeding fifty thousand dollars the tax is five hundred dollars plus twelve
15 percent of adjusted gross proceeds exceeding fifty thousand dollars.
16 2. For a licensed organization permitted to conduct raffles in this state with adjusted
17 gross proceeds exceeding fifty thousand dollars, a gaming tax of one percent of gross
18 proceeds is imposed on the total gross proceeds received by the licensed organization
19 from raffles in a quarter. The tax must be computed and paid to the attorney general
20 on a quarterly basis on the tax return. The tax must be paid from adjusted gross
21 proceeds and is not part of the allowable expenses.
22 3. The tax must be paid to the attorney general at the time tax returns are filed.
Page No. 1 23.0810.02000
Sixty-eighth
Legislative Assembly
1 4. TheExcept as provided in subsection 5, the attorney general shall deposit gaming
2 taxes, monetary fines, and interest and penalties collected in the charitable gaming
3 operating fund.
4 5. The attorney general shall deposit fifty percent of gaming taxes, monetary fines, and
5 interest and penalties collected from a veteran organization in the veterans' postwar
6 trust fund.
Page No. 2 23.0810.02000
Statutes affected: INTRODUCED: 53-06.1-12