North Dakota 2023-2024 Regular Session

North Dakota House Bill HB1445

Introduced
1/17/23  
Refer
1/17/23  
Report DNP
2/7/23  
Engrossed
2/14/23  
Refer
2/15/23  

Caption

The treatment of cash shorts and interest and penalties incurred in gaming.

Impact

The proposed changes are expected to impact state law by providing more explicit guidelines related to financial reporting in the gaming sector. By classifying interest and penalties as expenses, HB1445 seeks to standardize bookkeeping practices, potentially making auditing processes more straightforward. This could have significant implications for how gaming entities approach financial compliance and reporting, ultimately seeking to enhance regulatory oversight and accountability in the industry.

Summary

House Bill 1445 focuses on the treatment of cash shorts and the associated interest and penalties incurred in gaming operations. The bill proposes to amend existing laws regarding how these financial discrepancies are classified and handled within the gaming industry. Its primary aim appears to be creating a clearer framework for gaming operators regarding their financial responsibilities and liabilities concerning cash management. This move is seen as a response to the growing complexity of gaming financial regulations and the need for operational clarity.

Sentiment

The sentiment surrounding HB1445 appears to be cautiously optimistic among gaming operators who are looking for clearer financial guidelines. Supporters argue that the bill will simplify compliance and help gaming establishments manage their financial discrepancies more effectively. However, there might be concerns among regulators about the potential for abuse in how cash management is reported and the implications it could have on oversight.

Contention

One notable point of contention involves the classification of penalties and interest in financial reporting. Critics may argue that categorizing these items as expenses can obscure the reality of financial mismanagement and lead to less accountability for operators. Additionally, discussions around the bill's implications for regulatory compliance could stir debate on whether it strikes the right balance between fostering a business-friendly environment and maintaining stringent oversight to prevent financial misconduct.

Companion Bills

No companion bills found.

Previously Filed As

ND SB00114

An Act Concerning The Waiver Of Certain Penalties And Interest Incurred By Affected Business Entities.

ND SB2856

Relating to the penalties and interest that may be incurred on delinquent ad valorem taxes imposed on a residence homestead.

ND HB0156

Best interests of a child-gender affirming treatments.

ND SB1352

General Assembly Conflicts of Interests Act; prohibited ownership interests, casino gaming.

ND SB00113

An Act Waiving Penalties And Interest Incurred For Failure To Pay Estimated Quarterly Income Tax Amounts In Equal Portions.

ND SB0190

Waiver of penalties and interest.

ND SB294

Local tax; penalties and interest.

ND SB11

Taxes: interest: penalties.

ND HB1032

Foreign interests.

ND HB66

Revise penalties and interest for livestock per capita fee

Similar Bills

No similar bills found.