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Bill Title: Authority of the tax commissioner to adopt rules, the tax lien of record clearance requirement for the new and expanding business income tax exemption, offsets of restaurant, restaurant and lodging, and city motor vehicle rental taxes from future distributions, removal of obsolete language from provisions relating to the valuation and assessment of agricultural lands, estimated income tax requirements for corporations, articles taxed in other states or political subdivisions of other states, and establishing energy per volume equivalent of liquefied natural gas for special fuels tax purposes; and to provide an effective date.

Spectrum: Committee Bill

Status: (Passed) 2015-04-10 - Signed by Governor 04/09 [HB1133 Detail]

Download: North_Dakota-2015-HB1133-Enrolled.pdf

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