21.0265.01000
Sixty-seventh
Legislative Assembly HOUSE BILL NO. 1006
of North Dakota
Introduced by
Appropriations Committee
1 A BILL for an Act to provide an appropriation for defraying the expenses of the office of the tax
2 commissioner and for payment of state reimbursement under the homestead tax credit and
3 disabled veterans' tax credit; to provide an exemption; and to provide for a transfer.
4 BE IT ENACTED BY THE LEGISLATIVE ASSEMBLY OF NORTH DAKOTA:
5 SECTION 1. APPROPRIATION. The funds provided in this section, or so much of the funds
6 as may be necessary, are appropriated out of any moneys in the general fund in the state
7 treasury, not otherwise appropriated, and from special funds derived from federal funds and
8 other income, to the tax commissioner for the purpose of defraying the expenses of the tax
9 commissioner and paying the state reimbursement under the homestead tax credit and disabled
10 veterans' tax credit, for the biennium beginning July 1, 2021, and ending June 30, 2023, as
11 follows:
12 Governor's
13 Base Level Recommendation Appropriation
14 Salaries and wages $22,867,956 $22,463,583 $22,867,956
15 Operating expenses 7,112,460 8,104,674 7,112,460
16 Capital assets 6,000 6,000 6,000
17 Homestead tax credit 15,800,000 18,000,000 15,800,000
18 Disabled veterans' tax credit 8,410,200 14,000,000 8,410,200
19 Total all funds $54,196,616 $62,574,257 $54,196,616
20 Less estimated income 125,000 125,000 125,000
21 Total general fund $54,071,616 $62,449,257 $54,071,616
22 Full-time equivalent positions 123.00 118.00 123.00
23 SECTION 2. EXEMPTION - LINE ITEM TRANSFERS. Notwithstanding section 54-16-04,
24 the state tax commissioner may transfer funds between the homestead tax credit and disabled
Page No. 1 21.0265.01000
 Sixty-seventh
Legislative Assembly
1 veterans' tax credit line items in section 1 of this Act if one line item does not have sufficient
2 funds available for state reimbursement of eligible tax credits. The state tax commissioner shall
3 notify the office of management and budget and the legislative council of any transfers made
4 pursuant to this section.
5 SECTION 3. MOTOR VEHICLE FUEL TAX REVENUE TRANSFER. There is transferred to
6 the general fund in the state treasury out of motor vehicle tax revenue collected pursuant to
7 section 57-43.1-02, the sum of $1,873,744, for the purpose of reimbursing the general fund for
8 expenses incurred in the collection of the motor vehicle fuels and special fuels taxes and the
9 administration of these taxes, for the biennium beginning July 1, 2021, and ending June 30,
10 2023.
Page No. 2 21.0265.01000


Statutes affected:
Prepared by the Legislative Council staff for House Appropriations - Government Operations Division Committee: 57-01-04
FIRST ENGROSSMENT: 57-01-04
Prepared by the Legislative Council staff for Senator Wanzek: 57-02-08
Enrollment: 57-01-04