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, it changes the terminology from "emergency-" to "Emergency" medical services operation and includes fire departments as eligible entities for tax refunds. The bill clarifies that both emergency medical services operations and fire departments can apply for refunds of taxes paid on fuel used in their operations.

Additionally, the bill specifies that the refunds are not subject to reduction for deposits into agricultural funds and defines a "fire department" as one that has filed an approved certificate of existence. The effective date for these changes 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
Enrollment: 57-43.1-03.3, 57-43.2-04.5, 57-43.3-03.1