This bill proposes significant amendments to the North Dakota Century Code, focusing on clarifying definitions and repealing outdated references. Key insertions include new definitions for terms such as "children," "coal," "compound interest," "good faith," and "qualified elector," as well as an updated definition of "sexual offender." The bill also modifies language related to domestic violence court orders and introduces changes to the petroleum tank release compensation fund fees. Additionally, it clarifies the process for independent performance audits of Job Service North Dakota and outlines provisions for eligible state employees regarding their participation in the public employees retirement system, including a three-month election period for transferring to a defined contribution retirement plan.

Moreover, the bill addresses tax credits and deductions for disabled veterans and their surviving spouses by removing the requirement for a surviving spouse to be unremarried to claim a credit. It clarifies the definition of "North Dakota taxable income" and introduces a new exemption for aircraft owned by disabled veterans, allowing them to claim this exemption for one aircraft only. The bill also repeals multiple sections of the North Dakota Century Code to streamline the legal framework, with the amendments and repeals set to take effect for taxable years beginning after December 31, 2024.

Statutes affected:
INTRODUCED: 1-01-49, 12.1-32-15, 14-07.6-01, 18-01-36, 27-20.3-16, 45-13-01, 49-02-02, 52-02-18, 54-10-28, 54-52.6-02.2, 57-02-08.8, 57-38-30.3, 57-40.5-03
PREFILED: 1-01-49, 12.1-32-15, 14-07.6-01, 18-01-36, 27-20.3-16, 45-13-01, 49-02-02, 52-02-18, 54-10-28, 54-52.6-02.2, 57-02-08.8, 57-38-30.3, 57-40.5-03