Bill Summary – FastDemocracy

8093.01000
     Sixty-seventh
     Legislative Assembly                    HOUSE BILL NO. 1099
     of North Dakota
     Introduced by
       Finance and Taxation Committee
       (At the request of the Tax Commissioner)
  A BILL for an Act to amend and reenact subsection 3 of section 5-03-09, sections 57-01-06 and
  57-39.2-17, and subsection 5 of section 57-39.2-23 of the North Dakota Century Code, relating
  to the authority of the tax commissioner to waive penalties for late or nonfiled alcoholic
  beverage tax returns, sales, market, and productivity studies for property tax purposes, the
  requirement to use certified or registered mailing for sales tax purposes, and disclosure of
  county lodging taxes and county lodging and restaurant taxes information to a county governing
  body.
  BE IT ENACTED BY THE LEGISLATIVE ASSEMBLY OF NORTH DAKOTA:
      SECTION 1. AMENDMENT. Subsection 3 of section 5-03-09 of the North Dakota Century
 Code is amended and reenacted as follows:
     3.   If a supplier fails to file the required report as required by this section, there is imposed
          a penalty of twenty-five dollars per month for each calendar month or fraction of a
          month during which the delinquency continues beginning with the month during which
          the report was due. Any assessed penalty may be waived by the tax commissioner for
          good cause upon request by the supplier.
     SECTION 2. AMENDMENT. Section 57-01-06 of the North Dakota Century Code is
 amended and reenacted as follows:
     57-01-06. Sales, market, and productivity study - Contents not to be included.
     Any sales, market, and productivity study which may be made by the state tax
 commissioner may not include the following:
     1.   Property owned or used by public utilities.
     2.   Property classified as personal property.
     3.   A sale when the grantor and the grantee are of the same family or corporate affiliate, if
          known.
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      4.   A sale which resulted as a settlement of an estate.
      5.   All sales to or from a government or governmental agency.
      6.   All forced sales, mortgage foreclosures, and tax sales.
    7.6.   All sales to or from religious, charitable, or nonprofit organizations.
    8.7.   All sales where there is an indicated change of use by the new owner.
    9.8.   All transfer of ownership of property for which is given a quitclaim deed.
   10.9.   Sales of property not assessable by law.
  11.10.   Agricultural lands of less than eighty acres [32.37 hectares].
      SECTION 3. AMENDMENT. Section 57-39.2-17 of the North Dakota Century Code is
 amended and reenacted as follows:
     57-39.2-17. Service of notice.
     Any notice, except notice of appeals, authorized or required under the provisions of this
 chapter may be given by mailing the same to the person for whom it is intended by registered or
 certifiedfirst class mail with proof of mailing addressed to suchthe person at the address given
 in the last return filed by that person pursuant tounder the provisions of this chapter, or if no
 return has been filed, then suchan address as may be obtainable. The mailing of suchthe notice
 is presumptive evidence of the receipt of the same by the person to whom addressed. Any
 period of time which is determined according to the provisions of this chapter by giving of notice
 commences to run from the date of registration and posting of such notice.
     SECTION 4. AMENDMENT. Subsection 5 of section 57-39.2-23 of the North Dakota
 Century Code is amended and reenacted as follows:
     5.   The commissioner may make information pertaining to county lodging taxes, county
          lodging and restaurant taxes, city lodging taxes, city lodging and restaurant taxes, or
          city or county sales and use taxes, contained in tax returns, reports, related schedules
          and documents, and reports of an audit or investigation available upon request to no
          more than two duly elected or appointed members of the governing body of a city or
          county for which collection and administration of the tax is required by statute or a tax
          collection agreement administered under section 57-01-02.1. The governing body of
          the city or county or its members may not divulge or make known in any manner the
          business affairs, operations, or other information acquired from the commissioner
          under this subsection concerning any person, corporation, limited liability company, or
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         other entity unless the disclosure is by judicial order and for tax administration
         purposes only.
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Statutes affected: 
INTRODUCED: 5-03-09, 57-01-06, 57-39.2-17, 57-39.2-23
FIRST ENGROSSMENT: 5-03-09, 57-01-06, 57-39.2-23
Prepared by the Legislative Council staff for Senator Unruh-Bell: 5-01-01
Enrollment: 5-01-01, 5-03-09, 57-01-06, 57-39.2-23
PREFILED: 5-03-09, 57-01-06, 57-39.2-17, 57-39.2-23