This bill amends sections of the North Dakota Century Code to expand the eligibility for tax refunds on motor vehicle fuel, special fuels, and aviation fuel purchased by emergency medical services and fire departments. Specifically, the language in the existing law is updated to replace "to emergency-" with "Emergency" and to include "Fire department" in the context of tax refunds. The bill clarifies that both emergency medical services operations and fire departments are entitled to refunds for taxes paid on fuels used in their operations, and it defines a "fire department" as one that has filed an approved certificate of existence.

Additionally, the bill stipulates that the refunds are not subject to reduction for deposits into agricultural funds, ensuring that the full amount of the refund is available to the eligible entities. The effective date for this legislation is set for taxable events occurring after June 30, 2025.

Statutes affected:
INTRODUCED: 57-43.1-03.3, 57-43.2-04.5, 57-43.3-03.1
Prepared by the Legislative Council staff for Representative Pyle: 57-43.1-03.3, 57-43.2-04.5, 57-43.3-03.1
FIRST ENGROSSMENT: 57-43.1-03.3, 57-43.2-04.5, 57-43.3-03.1