This bill amends various sections of the North Dakota Century Code to update tax liability requirements for limited liability companies, limited liability limited partnerships, corporations, and facilities. A significant change is the introduction of a requirement for these entities to maintain a cash deposit or post a bond or undertaking with the tax commissioner if their governors, managers, or members choose not to be personally liable for failing to file required returns or pay taxes due. The amount of the cash deposit or bond must equal the estimated annual tax liability for special fuels or aviation fuels, depending on the type of entity. Additionally, the bill allows the tax commissioner to grant extensions for filing monthly reports related to aviation fuel, not exceeding thirty days, upon request and for good cause shown. This provision applies to refiners, suppliers, distributors, importers, exporters, and terminal operators. The amendments aim to clarify the responsibilities of these entities and enhance flexibility in complying with tax reporting requirements.

Statutes affected:
PREFILED: 57-28-15, 57-33.2-16, 57-33.2-16.1, 57-36-09.3, 57-36-09.4, 57-36-09.6, 57-38-60, 57-38-60.1, 57-38-60.2, 57-38-60.3, 57-39.2-15.2, 57-39.2-15.3, 57-39.2-18.1, 57-40.2-15.1, 57-40.2-15.2, 57-40.2-15.3, 57-43.1-16, 57-43.1-16.1, 57-43.1-17.2, 57-43.1-17.3, 57-43.1-17.5, 57-43.2-11, 57-43.2-11.1, 57-43.2-16.1, 57-43.2-16.2, 57-43.2-16.4, 57-43.3-14, 57-43.3-15, 57-43.3-20, 57-43.3-21, 57-43.3-21.1, 57-63-08
Enrollment: 57-28-15, 57-33.2-16, 57-33.2-16.1, 57-36-09.3, 57-36-09.4, 57-36-09.6, 57-38-60, 57-38-60.1, 57-38-60.2, 57-38-60.3, 57-39.2-15.2, 57-39.2-15.3, 57-39.2-18.1, 57-40.2-15.1, 57-40.2-15.2, 57-40.2-15.3, 57-43.1-16, 57-43.1-16.1, 57-43.1-17.2, 57-43.1-17.3, 57-43.1-17.5, 57-43.2-11, 57-43.2-11.1, 57-43.2-16.1, 57-43.2-16.2, 57-43.2-16.4, 57-43.3-14, 57-43.3-15, 57-43.3-20, 57-43.3-21, 57-43.3-21.1, 57-63-08
INTRODUCED: 57-28-15, 57-33.2-16, 57-33.2-16.1, 57-36-09.3, 57-36-09.4, 57-36-09.6, 57-38-60, 57-38-60.1, 57-38-60.2, 57-38-60.3, 57-39.2-15.2, 57-39.2-15.3, 57-39.2-18.1, 57-40.2-15.1, 57-40.2-15.2, 57-40.2-15.3, 57-43.1-16, 57-43.1-16.1, 57-43.1-17.2, 57-43.1-17.3, 57-43.1-17.5, 57-43.2-11, 57-43.2-11.1, 57-43.2-16.1, 57-43.2-16.2, 57-43.2-16.4, 57-43.3-14, 57-43.3-15, 57-43.3-20, 57-43.3-21, 57-43.3-21.1, 57-63-08