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.
HB1115 is a tax administration cleanup bill that standardizes a wide range of filing, reporting, and security-bond requirements across North Dakota tax statutes. It directs that many forms and reports be in a form prescribed by the tax commissioner, and it updates several monthly reporting deadlines for fuel-related taxes so that filings are due on the 25th day of the month, with weekend and holiday adjustments and a possible 30-day extension for good cause. The bill also revises a penalty provision for late information statements, increasing the penalty from $10 to $15 per failure to file, up to a $2,000 cap, and makes that change applicable only to information statements due after December 31, 2025.
The bill affects multiple chapters of the Century Code governing corporate, LLC, partnership, sales, use, tobacco products, motor vehicle fuel, special fuel, aviation fuel, and certain facility assessment taxes. In many of those provisions, it preserves or clarifies personal liability rules for officers, governors, managers, and general partners, while requiring a cash deposit or surety bond in an amount equal to the estimated annual tax liability when those individuals elect not to be personally liable. Overall, the measure is administrative rather than substantive tax policy, but it strengthens the tax commissioner’s control over filing formats, reporting timing, and security for tax compliance.
The bill appears to have been noncontroversial and broadly supported. It passed the House 90-0 and the Senate 46-1, indicating strong bipartisan agreement and little visible opposition. The available record does not include committee testimony or debate, but the voting pattern suggests the measure was viewed as a routine technical update requested by the Tax Commissioner.
The main substantive change that could draw attention is the increase in the late-filing penalty for information statements from $10 to $15 per failure, although the increase is modest and delayed until after December 31, 2025. Another possible point of concern is the continued use of personal liability and bond requirements for business officers and managers who choose not to assume direct liability for tax obligations, but the bill largely carries forward existing enforcement structures rather than creating new ones. No recorded floor or committee opposition is available in the provided materials.