AN ACT to amend and reenact subsection 3 of section 57-28-15, sections 57-33.2-16 and 57-33.2-16.1, subsection 2 of section 57-36-09.3, subsection 2 of section 57-36-09.4, subsection 2 of section 57-36-09.6, subsection 5 of section 57-38-60, subsection 2 of section 57-38-60.1, subsection 2 of section 57-38-60.2, subsection 2 of section 57-38-60.3, subsection 2 of section 57-39.2-15.2, subsection 2 of section 57-39.2-15.3, subsection 2 of section 57-39.2-18.1, subsection 2 of section 57-40.2-15.1, subsection 2 of section 57-40.2-15.2, subsection 2 of section 57-40.2-15.3, subsection 1 of section 57-43.1-16, subsection 1 of section 57-43.1-16.1, subsection 2 of section 57-43.1-17.2, subsection 2 of section 57-43.1-17.3, subsection 2 of section 57-43.1-17.5, subsection 1 of section 57-43.2-11, subsection 1 of section 57-43.2-11.1, subsection 2 of section 57-43.2-16.1, subsection 2 of section 57-43.2-16.2, subsection 2 of section 57-43.2-16.4, subsection 1 of section 57-43.3-14, subsection 1 of section 57-43.3-15, subsection 2 of section 57-43.3-20, subsection 2 of section 57-43.3-21, subsection 2 of section 57-43.3-21.1, and subsection 2 of section 57-63-08 of the North Dakota Century Code, relating to forms prescribed by the tax commissioner, filing of forms and reports with the tax commissioner, and maintaining bonds posted with the tax commissioner; to provide for application; and to provide an effective date.
HB 1115 is a tax administration bill that makes a series of largely technical updates across multiple chapters of the North Dakota Century Code. The bill standardizes and clarifies requirements for forms, reports, and bonds or cash deposits filed with the Tax Commissioner for a wide range of tax programs, including corporate income tax, sales tax, use tax, tobacco products tax, motor vehicle fuel tax, special fuel tax, aviation fuel tax, and certain assessment-related filings. It also updates several filing deadlines and extension provisions for monthly fuel-tax reports, generally requiring reports by the 25th day of each month and allowing the Tax Commissioner to grant up to a 30-day extension for good cause.
A notable substantive change is the increase in the penalty for failing to timely file certain information statements under section 57-38-60 from $10 to $15 per failure, with a maximum penalty of $2,000. The bill also preserves and restates existing rules that make corporate officers, governors, managers, members, and general partners personally liable for certain unpaid taxes or, alternatively, require the entity to maintain a cash deposit or surety bond equal to the estimated annual tax liability if those individuals do not accept personal liability. One section applies only to information statements due after December 31, 2025, and the penalty change becomes effective after that date.
The bill’s impact on state law is mainly administrative and compliance-focused rather than policy-changing. It updates filing mechanics, reinforces the Tax Commissioner’s authority to prescribe forms and require bonds, and aligns reporting language across several tax types and entity structures. Businesses and tax filers subject to these provisions—especially corporations, LLCs, limited liability limited partnerships, fuel distributors, and terminal operators—would be the primary affected parties.
Overall sentiment appears strongly favorable and noncontroversial. The House passed the bill 90-0, and the Senate passed it 46-1, indicating broad bipartisan support. The vote history suggests the measure was viewed as a routine cleanup and modernization of tax filing procedures rather than a contested tax increase or regulatory overhaul.
There is little visible contention in the available record. The only potentially notable substantive issue is the modest increase in the late-filing penalty and the continued requirement for personal liability or bonding for responsible officers and managers, but the near-unanimous votes suggest these provisions were not a major point of dispute. The bill was introduced at the request of the Tax Commissioner, which also suggests it was intended to improve administration and consistency in tax enforcement.
HB 1115 amends numerous tax-related provisions to update filing deadlines, reporting requirements, and the Tax Commissioner’s authority over prescribed forms and required bonds or cash deposits. It affects multiple tax regimes and industries, including corporate income tax, sales and use tax, tobacco products tax, fuel taxes, and certain assessment obligations, while also preserving personal-liability and bonding rules for responsible corporate and partnership officials. The bill modestly increases one late-filing penalty and applies that change prospectively to information statements due after December 31, 2025.
The bill appears to have been received as a routine administrative cleanup measure with broad support. It passed the House unanimously and the Senate with only one dissenting vote, indicating little partisan or policy opposition. The lack of committee transcript material and the strong floor votes suggest the measure was viewed as technical, practical, and largely noncontroversial.
No major contention is evident in the available materials. The only provisions that could draw scrutiny are the increase in the penalty for late information statements and the continued requirement that certain business officers or partners either accept personal liability or secure the tax obligation with a bond or cash deposit. However, the overwhelming vote margins indicate that any concerns about those provisions were limited or not persuasive to most legislators.