ND
North Dakota House Bill HB1223

North Dakota 2023-2024 Regular Session

North Dakota House Bill HB1223

Introduced
1/9/23  
Refer
1/9/23  
Report Pass
1/19/23  
Engrossed
1/24/23  
Refer
2/10/23  
Report Pass
3/16/23  
Enrolled
4/7/23  

Caption

A motor vehicle excise tax exemption for enrolled tribal members; and to provide an effective date.

Impact

The bill amends existing state law by clearly defining eligibility for the excise tax exemption based on tribal enrollment and residency within reservation boundaries. By implementing this exemption, North Dakota acknowledges the unique status of tribal members and their economic circumstances. The effective date of the bill is set for taxable events occurring after June 30, 2023, signaling that the changes will have immediate implications for tribal members planning to purchase motor vehicles in the near future.

Summary

House Bill 1223 introduces an exemption from the motor vehicle excise tax for enrolled members of federally recognized Indian tribes who reside on reservations in North Dakota. This legislation aims to ease the financial burden for tribal members by allowing them to purchase motor vehicles without the additional tax, as long as they meet specific residency requirements. The intent behind this bill is to recognize and address the economic challenges faced by tribal households, promoting equitable treatment under state tax laws.

Sentiment

The sentiment surrounding HB 1223 appears to be largely positive, particularly among supporters who advocate for the rights and economic well-being of tribal communities. The overwhelming votes in favor of the bill (87 in favor and only 3 against in the House) reflect a strong legislative support for recognizing the needs of tribal members. However, there may still be some contention regarding the implementation details and whether this exemption might set precedents for future tax-related legislation.

Contention

While the overall support for HB 1223 indicates a consensus on its objectives, potential points of contention could arise during discussions on how to ensure that the tax exemption effectively assists the intended beneficiaries without leading to unintended consequences, such as lost revenue for the state. Stakeholders may debate the impact of this exemption on non-tribal residents and general tax equity, raising questions about the balance between state revenue and the economic rights of tribal members.

Companion Bills

No companion bills found.

Previously Filed As

ND HB1506

A motor vehicle excise tax exemption for enrolled tribal members; and to provide an effective date.

ND SB2207

A motor vehicle excise tax exemption for tribal governments; and to provide an effective date.

ND HB1521

A motor vehicle excise tax exemption for enrolled tribal members; and to declare an emergency.

ND SB2141

The definition of purchase price for motor vehicle excise tax purposes; and to provide an effective date.

ND HB1012

The flexible transportation fund, motor vehicle excise tax allocations, an appropriation for township roadway funding, and the appropriation of bond proceeds for transportation projects; to provide an exemption; to provide a report; to provide for a legislative management study; to provide an effective date; and to declare an emergency.

ND HB1484

The imposition of motor vehicle excise tax and an exemption for motor vehicle excise tax paid or not assessed in other states; and to provide an effective date.

ND HB1578

Excise tax on a motor vehicle taken into the custody of a commercial towing service.

ND SB2006

The salary of the state tax commissioner, property assessment increase notices, and use tax exemptions; to provide an exemption; to provide for a transfer; to provide an effective date; and to provide an expiration date.

ND SB2142

Motor vehicle excise tax allocations; and to provide an effective date.

ND HB1436

The motor vehicle excise tax; and to provide for an effective date.

Similar Bills

No similar bills found.