Bill Summary – FastDemocracy

0962.01000
     Sixty-seventh
     Legislative Assembly                    HOUSE BILL NO. 1464
     of North Dakota
     Introduced by
       Representatives Steiner, J. Nelson, D. Ruby
       Senator Kreun
  A BILL for an Act to amend and reenact sections 57-43.1-02 and 57-43.2-02 of the North
  Dakota Century Code, relating to tax imposed on motor vehicle fuels and special fuels.
  BE IT ENACTED BY THE LEGISLATIVE ASSEMBLY OF NORTH DAKOTA:
      SECTION 1. AMENDMENT. Section 57-43.1-02 of the North Dakota Century Code is
  amended and reenacted as follows:
      57-43.1-02. Tax imposed on motor vehicle fuels.
      1.   Except as otherwise provided in this section, a tax of twenty-threetwenty-five cents per
           gallon [3.79 liters] through June 30, 2022, and twenty-seven cents per gallon [3.79
           liters] thereafter is imposed on all motor vehicle fuel sold or used in this state.
     2.   A refiner, supplier, or distributor shall remit the tax imposed by this section on motor
          vehicle fuel used, on the wholesale distribution of motor vehicle fuel to a retailer, and
          on direct sales of motor vehicle fuel to a consumer.
     3.   The tax imposed by this section does not apply on a sale by a supplier to another
          supplier, on a sale by a supplier to a distributor, on a sale by a distributor to another
          distributor, on an export, or on a sale to an exempt consumer.
     4.   The person required to remit the tax imposed by this section shall pass the tax on to
          the retailer and to the consumer. A retailer who paid the tax to the supplier or
          distributor shall pass the tax on to the consumer.
     5.   The person required to remit the tax imposed by this section shall pay the tax to the
          commissioner by the twenty-fifth day of the calendar month after the month during
          which the motor vehicle fuel was sold or used by the person. When the twenty-fifth day
          of the calendar month falls on a Saturday, Sunday, or legal holiday, the due date is the
          first working day after the Saturday, Sunday, or legal holiday. When payment is made
          by mail, the payment is timely if the envelope containing the payment is postmarked
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     Legislative Assembly
           by the United States postal service or other postal carrier service before midnight of
           the due date.
      6.   The commissioner shall pay over all of the money received during each calendar
           month to the state treasurer.
     SECTION 2. AMENDMENT. Section 57-43.2-02 of the North Dakota Century Code is
  amended and reenacted as follows:
     57-43.2-02. Tax imposed.
      1.   Except as otherwise provided in this chapter, an excise tax of twenty-threetwenty-five
           cents per gallon [3.79 liters] through June 30, 2022, and twenty-seven cents per gallon
          [3.79 liters] thereafter is imposed on the sale or delivery of all special fuel sold or used
          in this state. For the purpose of determining the tax upon compressed natural gas and
          liquefied natural gas under this section, one hundred twenty cubic feet [3.40 cubic
          meters] of compressed natural gas, and one and seven-tenths gallons [6.44 liters] of
          liquefied natural gas is equal to one gallon [3.79 liters] of other special fuel.
     2.   A refiner, supplier, distributor, or retailer shall remit the tax imposed by this section on
          special fuel used and on direct sales of special fuel to a customer.
     3.   The tax imposed by this section does not apply on sales by a supplier to another
          supplier, on a sale by a supplier to a distributor, on a sale by a distributor to another
          distributor, on a sale by a distributor to a retailer, on an export, or on a sale to an
          exempt consumer.
     4.   The person required to remit the tax imposed by this section shall pass the tax on to
          the customer.
     5.   The person required to remit the tax imposed by this section shall pay the tax to the
          commissioner by the twenty-fifth day of the calendar month after the month during
          which the special fuel was sold or used by the person. When the twenty-fifth day of the
          calendar month falls on a Saturday, Sunday, or legal holiday, the due date is the first
          working day after the Saturday, Sunday, or legal holiday. When payment is made by
          mail, the payment is timely if the envelope containing the payment is postmarked by
          the United States postal service or other postal carrier service before midnight of the
          due date.
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    Legislative Assembly
     6.   The commissioner shall pay over all of the money received during each calendar
          month to the state treasurer.
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Statutes affected: 
INTRODUCED: 57-43.1-02, 57-43.2-02
Adopted by the House Finance and Taxation Committee: 39-04-19.2
FIRST ENGROSSMENT: 39-04-19.2, 57-43.1-02, 57-43.2-02
SECOND ENGROSSMENT: 39-04-19.2, 57-43.1-02, 57-43.2-02