25.0150.02000
Sixty-ninth
Legislative Assembly
of North Dakota
Introduced by
Appropriations Committee
A BILL for an Act to provide an appropriation for defraying the expenses of the office of the tax
commissioner and for payment of state reimbursement under the homestead tax credit,
disabled veterans' tax credit, and primary residence credit; to amend and reenact section
57-01-04 of the North Dakota Century Code, relating to the salary of the state tax
commissioner; to provide an exemption; and to provide for a transfer.
BE IT ENACTED BY THE LEGISLATIVE ASSEMBLY OF NORTH DAKOTA:
SECTION 1. APPROPRIATION. The funds provided in this section, or so much of the funds
as may be necessary, are appropriated out of any moneys in the general fund in the state
treasury, not otherwise appropriated, and from other funds derived from federal funds, to the tax
commissioner for the purpose of defraying the expenses of the tax commissioner and paying
the state reimbursement under the homestead tax credit, disabled veterans' tax credit, and
primary residence credit, for the biennium beginning July 1, 2025, and ending June 30, 2027, as
follows:
Adjustments or
Base Level Enhancements Appropriation
Salaries and wages $24,036,152 $1,650,068 $25,686,220
New and vacant FTE pool 0 1,119,992 1,119,992
Operating expenses 8,613,370 824,741 9,438,111
Capital assets 6,000 0 6,000
Homestead tax credit 72,400,000 (11,800,000) 60,600,000
Disabled veterans' tax credit 18,745,000 10,655,000 29,400,000
Primary residence credit 103,225,000 (103,225,000) 0
Page No. 1 25.0150.02000
ENGROSSED HOUSE BILL NO. 1006
FIRST ENGROSSMENT
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Legislative Assembly
Total all funds $227,025,522 ($100,775,199) $126,250,323
Less other funds 125,000 0 125,000
Total general fund $226,900,522 ($100,775,199) $126,125,323
Full-time equivalent positions 117.00 0.00 117.00
SECTION 2. NEW AND VACANT FTE POOL - LIMITATION - TRANSFER REQUEST. The
tax commissioner may not spend funds appropriated in the new and vacant FTE pool line item
in section 1 of this Act, but may request the office of management and budget to transfer funds
from the new and vacant FTE pool line item to the salaries and wages line item in accordance
with the guidelines and reporting provisions included in House Bill No. 1015, as approved by the
sixty-ninth legislative assembly.
SECTION 3. EXEMPTION - LINE ITEM TRANSFERS. Notwithstanding section 54-16-04,
the state tax commissioner may transfer funds between the homestead tax credit and disabled
veterans' tax credit line items in section 1 of this Act if one line item does not have sufficient
funds available for state reimbursement of eligible tax credits. The state tax commissioner shall
notify the office of management and budget and the legislative council of any transfers made
pursuant to this section.
SECTION 4. MOTOR VEHICLE FUEL TAX REVENUE TRANSFER. There is transferred to
the general fund in the state treasury out of motor vehicle tax revenue collected pursuant to
section 57-43.1-02, the sum of $1,761,168, for the purpose of reimbursing the general fund for
expenses incurred in the collection of the motor vehicle fuels and special fuels taxes and the
administration of these taxes, for the biennium beginning July 1, 2025, and ending June 30,
2027.
SECTION 5. AMENDMENT. Section 57-01-04 of the North Dakota Century Code is
amended and reenacted as follows:
57-01-04. Salary.
The annual salary of the state tax commissioner is one hundred thirty-one thousand seven
hundred fiveone hundred forty - one thousand eighty - two dollars through June 30, 20242026,
and one hundred thirty-six thousand nine hundred seventy-threeone hundred forty - five
thousand three hundred fourteen dollars thereafter.
Page No. 2 25.0150.02000
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