North Dakota 2025-2026 Regular Session

North Dakota House Bill HB1115 Compare Versions

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Version 2 (New)

Old	New		Differences
1		-	Sixty-ninth Legislative Assembly of North Dakota
2		-	In Regular Session Commencing Tuesday, January 7, 2025
	1	+	25.8015.01000
	2	+	Sixty-ninth
	3	+	Legislative Assembly
	4	+	of North Dakota
	5	+	Introduced by
	6	+	Finance and Taxation Committee
	7	+	(At the request of the Tax Commissioner)
	8	+	A BILL for an Act to amend and reenact subsection 3 of section 57-28-15, sections 57-33.2-16
	9	+	and 57-33.2-16.1, subsection 2 of section 57-36-09.3, subsection 2 of section 57-36-09.4,
	10	+	subsection 2 of section 57-36-09.6, subsection 5 of section 57-38-60, subsection 2 of section
	11	+	57-38-60.1, subsection 2 of section 57-38-60.2, subsection 2 of section 57-38-60.3,
	12	+	subsection 2 of section 57-39.2-15.2, subsection 2 of section 57-39.2-15.3, subsection 2 of
	13	+	section 57-39.2-18.1, subsection 2 of section 57-40.2-15.1, subsection 2 of section
	14	+	57-40.2-15.2, subsection 2 of section 57-40.2-15.3, subsection 1 of section 57-43.1-16,
	15	+	subsection 1 of section 57-43.1-16.1, subsection 2 of section 57-43.1-17.2, subsection 2 of
	16	+	section 57-43.1-17.3, subsection 2 of section 57-43.1-17.5, subsection 1 of section 57-43.2-11,
	17	+	subsection 1 of section 57-43.2-11.1, subsection 2 of section 57-43.2-16.1, subsection 2 of
	18	+	section 57-43.2-16.2, subsection 2 of section 57-43.2-16.4, subsection 1 of section 57-43.3-14,
	19	+	subsection 1 of section 57-43.3-15, subsection 2 of section 57-43.3-20, subsection 2 of section
	20	+	57-43.3-21, subsection 2 of section 57-43.3-21.1, and subsection 2 of section 57-63-08 of the
	21	+	North Dakota Century Code, relating to forms prescribed by the tax commissioner, filing of
	22	+	forms and reports with the tax commissioner, and maintaining bonds posted with the tax
	23	+	commissioner; to provide for application; and to provide an effective date.
	24	+	BE IT ENACTED BY THE LEGISLATIVE ASSEMBLY OF NORTH DAKOTA:
	25	+	SECTION 1. AMENDMENT. Subsection 3 of section 57-28-15 of the North Dakota Century
	26	+	Code is amended and reenacted as follows:
	27	+	3.If the purchase price is to be paid in installments, the purchaser shall pay the first
	28	+	installment to the county treasurer and be given a contract for deed setting forth the
	29	+	terms of the sale. The contract for deed must be executed by the purchaser, the
	30	+	chairman of the board of county commissioners, and the county auditor. The contract
	31	+	must be in a form prescribed by the state tax commissioner. The contract must give
	32	+	Page No. 1 25.8015.01000
3	33		HOUSE BILL NO. 1115
4		-	(Finance and Taxation Committee)
5		-	(At the request of the Tax Commissioner)
6		-	AN ACT to amend and reenact subsection 3 of section 57-28-15, sections 57-33.2-16 and 57-33.2-16.1,
7		-	subsection 2 of section 57-36-09.3, subsection 2 of section 57-36-09.4, subsection 2 of section
8		-	57-36-09.6, subsection 5 of section 57-38-60, subsection 2 of section 57-38-60.1, subsection 2
9		-	of section 57-38-60.2, subsection 2 of section 57-38-60.3, subsection 2 of section 57-39.2-15.2,
10		-	subsection 2 of section 57-39.2-15.3, subsection 2 of section 57-39.2-18.1, subsection 2 of
11		-	section 57-40.2-15.1, subsection 2 of section 57-40.2-15.2, subsection 2 of section
12		-	57-40.2-15.3, subsection 1 of section 57-43.1-16, subsection 1 of section 57-43.1-16.1,
13		-	subsection 2 of section 57-43.1-17.2, subsection 2 of section 57-43.1-17.3, subsection 2 of
14		-	section 57-43.1-17.5, subsection 1 of section 57-43.2-11, subsection 1 of section 57-43.2-11.1,
15		-	subsection 2 of section 57-43.2-16.1, subsection 2 of section 57-43.2-16.2, subsection 2 of
16		-	section 57-43.2-16.4, subsection 1 of section 57-43.3-14, subsection 1 of section 57-43.3-15,
17		-	subsection 2 of section 57-43.3-20, subsection 2 of section 57-43.3-21, subsection 2 of section
18		-	57-43.3-21.1, and subsection 2 of section 57-63-08 of the North Dakota Century Code, relating
19		-	to forms prescribed by the tax commissioner, filing of forms and reports with the tax
20		-	commissioner, and maintaining bonds posted with the tax commissioner; to provide for
21		-	application; and to provide an effective date.
22		-	BE IT ENACTED BY THE LEGISLATIVE ASSEMBLY OF NORTH DAKOTA:
23		-	SECTION 1. AMENDMENT. Subsection 3 of section 57-28-15 of the North Dakota Century Code is
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	60	+	the county the right to cancel the contract by resolution and due notice upon default by
	61	+	the purchaser.
	62	+	SECTION 2. AMENDMENT. Section 57-33.2-16 of the North Dakota Century Code is
24	63		amended and reenacted as follows:
25		-	3.If the purchase price is to be paid in installments, the purchaser shall pay the first installment
26		-	to the county treasurer and be given a contract for deed setting forth the terms of the sale. The
27		-	contract for deed must be executed by the purchaser, the chairman of the board of county
28		-	commissioners, and the county auditor. The contract must be in a form prescribed by the state
29		-	tax commissioner. The contract must give the county the right to cancel the contract by
30		-	resolution and due notice upon default by the purchaser.
31		-	SECTION 2. AMENDMENT. Section 57-33.2-16 of the North Dakota Century Code is amended and
32		-	reenacted as follows:
33		-	57-33.2-16. Corporate officer and limited liability company governor or manager liability.
34		-	If a corporation or limited liability company taxable under this chapter fails for any reason to file the
35		-	required returns or pay the tax due, any of its officers, governors, or managers having control or
36		-	supervision of, or charged with the responsibility for making, the returns and payments, are personally
37		-	liable for the failure. The dissolution of a corporation or limited liability company does not discharge an
38		-	officer's, a governor's, or a manager's liability for a prior failure of the corporation or limited liability
39		-	company to make a return or remit the tax due. The sum due for such a liability may be assessed and
40		-	collected under this chapter for the assessment and collection of other liabilities. If the officers,
41		-	governors, or managers elect not to be personally liable for the failure to file the required returns or to
42		-	pay the tax due, the corporation or limited liability company must make a cash deposit or post and
43		-	maintain with the commissioner a bond or undertaking executed by a surety company authorized to do
44		-	business in this state. The cash deposit, bond, or undertaking must be in an amount equal to the
	64	+	57-33.2-16. Corporate officer and limited liability company governor or manager
	65	+	liability.
	66	+	If a corporation or limited liability company taxable under this chapter fails for any reason to
	67	+	file the required returns or pay the tax due, any of its officers, governors, or managers having
	68	+	control or supervision of, or charged with the responsibility for making, the returns and
	69	+	payments, are personally liable for the failure. The dissolution of a corporation or limited liability
	70	+	company does not discharge an officer's, a governor's, or a manager's liability for a prior failure
	71	+	of the corporation or limited liability company to make a return or remit the tax due. The sum
	72	+	due for such a liability may be assessed and collected under this chapter for the assessment
	73	+	and collection of other liabilities. If the officers, governors, or managers elect not to be
	74	+	personally liable for the failure to file the required returns or to pay the tax due, the corporation
	75	+	or limited liability company must make a cash deposit or post and maintain with the
	76	+	commissioner a bond or undertaking executed by a surety company authorized to do business
	77	+	in this state. The cash deposit, bond, or undertaking must be in an amount equal to the
45	78		estimated annual tax liability of the corporation or limited liability company.
46		-	SECTION 3. AMENDMENT. Section 57-33.2-16.1 of the North Dakota Century Code is ~~amended~~
47		-	and reenacted as follows: ~~H. B. NO. 1115 - PAGE 2~~
	79	+	SECTION 3. AMENDMENT. Section 57-33.2-16.1 of the North Dakota Century Code is
	80	+	amended and reenacted as follows:
48	81		57-33.2-16.1. General partner in a limited liability limited partnership liability.
49		-	If a limited liability limited partnership taxable under this chapter fails for any reason to file the
50		-	required returns or to pay the tax due, the general partners, jointly or severally, charged with the
51		-	responsibility for the preparation of the returns and payment of the tax are personally liable for the
52		-	partnership's failure. The dissolution of a limited liability limited partnership does not discharge a
53		-	general partner's liability for a prior failure of the partnership to file a return or remit the tax due. The
54		-	taxes, penalty, and interest may be assessed and collected pursuant to the provisions of this chapter. If
55		-	the general partners elect not to be personally liable for the failure to file the required returns or to pay
56		-	the tax due, the limited liability limited partnership must make a cash deposit or post and maintain with
57		-	the commissioner a bond or undertaking executed by a surety company authorized to do business in
58		-	this state. The cash deposit, bond, or undertaking must be in an amount equal to the estimated annual
59		-	tax liability of the limited liability limited partnership.
60		-	SECTION 4. AMENDMENT. Subsection 2 of section 57-36-09.3 of the North Dakota Century Code
61		-	is amended and reenacted as follows:
62		-	2.If the corporate officers elect not to be personally liable for the failure to file the required
63		-	returns or to pay the tax due, the corporation must be required to make a cash deposit or post
64		-	and maintain with the tax commissioner a bond or undertaking executed by a surety company
65		-	authorized to do business in this state. The cash deposit, bond, or undertaking provided for in
66		-	this section must be in an amount equal to the estimated annual tobacco products tax liability
67		-	of the corporation.
68		-	SECTION 5. AMENDMENT. Subsection 2 of section 57-36-09.4 of the North Dakota Century Code
69		-	is amended and reenacted as follows:
70		-	2.If the governors, managers, or members elect not to be personally liable for the failure to file
71		-	the required returns or to pay the tax due, the limited liability company must be required to
72		-	make a cash deposit or post and maintain with the tax commissioner a bond or undertaking
73		-	executed by a surety company authorized to do business in this state. The cash deposit,
74		-	bond, or undertaking provided for in this section must be in an amount equal to the estimated
75		-	annual tobacco products tax liability of the limited liability company.
76		-	SECTION 6. AMENDMENT. Subsection 2 of section 57-36-09.6 of the North Dakota Century Code
77		-	is amended and reenacted as follows:
78		-	2.If the general partners elect not to be personally liable for the failure to file the required returns
79		-	or to pay the tax due, the limited liability limited partnership must make a cash deposit or post
80		-	and maintain with the commissioner a bond or undertaking executed by a surety company
81		-	authorized to do business in this state. The cash deposit, bond, or undertaking must be in an
82		-	amount equal to the estimated annual tax liability of the limited liability limited partnership.
83		-	SECTION 7. AMENDMENT. Subsection 5 of section 57-38-60 of the North Dakota Century Code is
84		-	amended and reenacted as follows:
85		-	5.In case of failure to timely file an information statement as required by subsections 3 and 4,
86		-	and after thirty days' notice to file is given by the tax commissioner, the tax commissioner may
87		-	assess a penalty of tenfifteen dollars for each failure to file, not to exceed two thousand
88		-	dollars.
89		-	SECTION 8. AMENDMENT. Subsection 2 of section 57-38-60.1 of the North Dakota Century Code
90		-	is amended and reenacted as follows:
91		-	2.If the corporate officers elect not to be personally liable for the failure to file the required
92		-	returns or to pay the tax due, the corporation must be required to make a cash deposit or post
93		-	and maintain with the tax commissioner a bond or undertaking executed by a surety company
94		-	authorized to do business in this state. The cash deposit, bond, or undertaking provided for in H. B. NO. 1115 - PAGE 3
95		-	this section must be in an amount equal to the estimated annual income tax withholding
	82	+	If a limited liability limited partnership taxable under this chapter fails for any reason to file
	83	+	the required returns or to pay the tax due, the general partners, jointly or severally, charged with
	84	+	the responsibility for the preparation of the returns and payment of the tax are personally liable
	85	+	for the partnership's failure. The dissolution of a limited liability limited partnership does not
	86	+	discharge a general partner's liability for a prior failure of the partnership to file a return or remit
	87	+	the tax due. The taxes, penalty, and interest may be assessed and collected pursuant to the
	88	+	provisions of this chapter. If the general partners elect not to be personally liable for the failure
	89	+	to file the required returns or to pay the tax due, the limited liability limited partnership must
	90	+	make a cash deposit or post and maintain with the commissioner a bond or undertaking
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	124	+	executed by a surety company authorized to do business in this state. The cash deposit, bond,
	125	+	or undertaking must be in an amount equal to the estimated annual tax liability of the limited
	126	+	liability limited partnership.
	127	+	SECTION 4. AMENDMENT. Subsection 2 of section 57-36-09.3 of the North Dakota
	128	+	Century Code is amended and reenacted as follows:
	129	+	2.If the corporate officers elect not to be personally liable for the failure to file the
	130	+	required returns or to pay the tax due, the corporation must be required to make a
	131	+	cash deposit or post and maintain with the tax commissioner a bond or undertaking
	132	+	executed by a surety company authorized to do business in this state. The cash
	133	+	deposit, bond, or undertaking provided for in this section must be in an amount equal
	134	+	to the estimated annual tobacco products tax liability of the corporation.
	135	+	SECTION 5. AMENDMENT. Subsection 2 of section 57-36-09.4 of the North Dakota
	136	+	Century Code is amended and reenacted as follows:
	137	+	2.If the governors, managers, or members elect not to be personally liable for the failure
	138	+	to file the required returns or to pay the tax due, the limited liability company must be
	139	+	required to make a cash deposit or post and maintain with the tax commissioner a
	140	+	bond or undertaking executed by a surety company authorized to do business in this
	141	+	state. The cash deposit, bond, or undertaking provided for in this section must be in an
	142	+	amount equal to the estimated annual tobacco products tax liability of the limited
	143	+	liability company.
	144	+	SECTION 6. AMENDMENT. Subsection 2 of section 57-36-09.6 of the North Dakota
	145	+	Century Code is amended and reenacted as follows:
	146	+	2.If the general partners elect not to be personally liable for the failure to file the required
	147	+	returns or to pay the tax due, the limited liability limited partnership must make a cash
	148	+	deposit or post and maintain with the commissioner a bond or undertaking executed
	149	+	by a surety company authorized to do business in this state. The cash deposit, bond,
	150	+	or undertaking must be in an amount equal to the estimated annual tax liability of the
	151	+	limited liability limited partnership.
	152	+	SECTION 7. AMENDMENT. Subsection 5 of section 57-38-60 of the North Dakota Century
	153	+	Code is amended and reenacted as follows:
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	186	+	5.In case of failure to timely file an information statement as required by subsections 3
	187	+	and 4, and after thirty days' notice to file is given by the tax commissioner, the tax
	188	+	commissioner may assess a penalty of tenfifteen dollars for each failure to file, not to
	189	+	exceed two thousand dollars.
	190	+	SECTION 8. AMENDMENT. Subsection 2 of section 57-38-60.1 of the North Dakota
	191	+	Century Code is amended and reenacted as follows:
	192	+	2.If the corporate officers elect not to be personally liable for the failure to file the
	193	+	required returns or to pay the tax due, the corporation must be required to make a
	194	+	cash deposit or post and maintain with the tax commissioner a bond or undertaking
	195	+	executed by a surety company authorized to do business in this state. The cash
	196	+	deposit, bond, or undertaking provided for in this section must be in an amount equal
	197	+	to the estimated annual income tax withholding liability of the corporation.
	198	+	SECTION 9. AMENDMENT. Subsection 2 of section 57-38-60.2 of the North Dakota
	199	+	Century Code is amended and reenacted as follows:
	200	+	2.If the governors, managers, or members elect not to be personally liable for the failure
	201	+	to file the required returns or to pay the tax due, the limited liability company must be
	202	+	required to make a cash deposit or post and maintain with the tax commissioner a
	203	+	bond or undertaking executed by a surety company authorized to do business in this
	204	+	state. The cash deposit, bond, or undertaking provided for in this section must be in an
	205	+	amount equal to the estimated annual income tax withholding liability of the limited
	206	+	liability company.
	207	+	SECTION 10. AMENDMENT. Subsection 2 of section 57-38-60.3 of the North Dakota
	208	+	Century Code is amended and reenacted as follows:
	209	+	2.If the general partners elect not to be personally liable for the failure to file the required
	210	+	returns or to pay the tax due, the limited liability limited partnership must make a cash
	211	+	deposit or post and maintain with the commissioner a bond or undertaking executed
	212	+	by a surety company authorized to do business in this state. The cash deposit, bond,
	213	+	or undertaking must be in an amount equal to the estimated annual income tax
	214	+	withholding liability of the limited liability limited partnership.
	215	+	SECTION 11. AMENDMENT. Subsection 2 of section 57-39.2-15.2 of the North Dakota
	216	+	Century Code is amended and reenacted as follows:
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	250	+	2.If the governors, managers, or members elect not to be personally liable for the failure
	251	+	to file the required returns or to pay the tax due, the limited liability company must be
	252	+	required to make a cash deposit or post and maintain with the tax commissioner a
	253	+	bond or undertaking executed by a surety company authorized to do business in this
	254	+	state. The cash deposit, bond, or undertaking provided for in this section must be in an
	255	+	amount equal to the estimated annual sales tax liability of the limited liability company.
	256	+	SECTION 12. AMENDMENT. Subsection 2 of section 57-39.2-15.3 of the North Dakota
	257	+	Century Code is amended and reenacted as follows:
	258	+	2.If the general partners elect not to be personally liable for the failure to file the required
	259	+	returns or to pay the tax due, the limited liability limited partnership must make a cash
	260	+	deposit or post and maintain with the commissioner a bond or undertaking executed
	261	+	by a surety company authorized to do business in this state. The cash deposit, bond,
	262	+	or undertaking must be in an amount equal to the estimated annual sales tax liability of
	263	+	the limited liability limited partnership.
	264	+	SECTION 13. AMENDMENT. Subsection 2 of section 57-39.2-18.1 of the North Dakota
	265	+	Century Code is amended and reenacted as follows:
	266	+	2.If the corporate officers elect not to be personally liable for the failure to file the
	267	+	required returns or to pay the tax due, the corporation must be required to make a
	268	+	cash deposit or post and maintain with the tax commissioner a bond or undertaking
	269	+	executed by a surety company authorized to do business in this state. The cash
	270	+	deposit, bond, or undertaking provided for in this section must be in an amount equal
	271	+	to the estimated annual sales tax liability of the corporation.
	272	+	SECTION 14. AMENDMENT. Subsection 2 of section 57-40.2-15.1 of the North Dakota
	273	+	Century Code is amended and reenacted as follows:
	274	+	2.If the corporate officers, governors, managers, or members of a member-controlled
	275	+	limited liability company elect not to be personally liable for the failure to file the
	276	+	required returns or to pay the tax due, the corporation or limited liability company must
	277	+	be required to make a cash deposit or post and maintain with the tax commissioner a
	278	+	bond or undertaking executed by a surety company authorized to do business in this
	279	+	state. The cash deposit, bond, or undertaking provided for in this section must be in an
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	312	+	amount equal to the estimated annual use tax liability of the corporation or limited
	313	+	liability company.
	314	+	SECTION 15. AMENDMENT. Subsection 2 of section 57-40.2-15.2 of the North Dakota
	315	+	Century Code is amended and reenacted as follows:
	316	+	2.If the governors, managers, or members of a limited liability company elect not to be
	317	+	personally liable for the failure to file the required returns or to pay the tax due, the
	318	+	limited liability company must make a cash deposit or post and maintain with the
	319	+	commissioner a bond or undertaking executed by a surety company authorized to do
	320	+	business in this state. The cash deposit, bond, or undertaking must be in an amount
	321	+	equal to the estimated annual use tax liability of the limited liability company.
	322	+	SECTION 16. AMENDMENT. Subsection 2 of section 57-40.2-15.3 of the North Dakota
	323	+	Century Code is amended and reenacted as follows:
	324	+	2.If the general partners elect not to be personally liable for the failure to file the required
	325	+	returns or to pay the tax due, the limited liability limited partnership must make a cash
	326	+	deposit or post and maintain with the commissioner a bond or undertaking executed
	327	+	by a surety company authorized to do business in this state. The cash deposit, bond,
	328	+	or undertaking must be in an amount equal to the estimated annual use tax liability of
	329	+	the limited liability limited partnership.
	330	+	SECTION 17. AMENDMENT. Subsection 1 of section 57-43.1-16 of the North Dakota
	331	+	Century Code is amended and reenacted as follows:
	332	+	1.A refiner, supplier, distributor, importer, or exporter shall file a monthly report with the
	333	+	commissioner no later than the twenty-fifth day of each calendar month covering motor
	334	+	vehicle fuel sold and used during the preceding calendar month. When the twenty-fifth
	335	+	day of the calendar month falls on a Saturday, Sunday, or legal holiday, the due date is
	336	+	the first working day after the Saturday, Sunday, or legal holiday. When the report is
	337	+	filed by mail, the report is timely if the envelope containing the report is postmarked by
	338	+	the United States postal service or other postal carrier service before midnight of the
	339	+	due date. The tax commissioner may, upon request and for good cause shown, grant
	340	+	an extension of time to file a report not to exceed thirty days.
	341	+	SECTION 18. AMENDMENT. Subsection 1 of section 57-43.1-16.1 of the North Dakota
	342	+	Century Code is amended and reenacted as follows:
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	375	+	Legislative Assembly
	376	+	1.A terminal operator shall file a monthly report with the commissioner no later than the
	377	+	twenty-fifth day of each calendar month covering motor vehicle fuel received into and
	378	+	removed from the terminal during the preceding calendar month. When the twenty-fifth
	379	+	day of the calendar month falls on a Saturday, Sunday, or legal holiday, the due date is
	380	+	the first working day after the Saturday, Sunday, or legal holiday. When the report is
	381	+	filed by mail, the report is timely if the envelope containing the report is postmarked by
	382	+	the United States postal service or other postal carrier service before midnight of the
	383	+	due date. The tax commissioner may, upon request and for good cause shown, grant
	384	+	an extension of time to file a report not to exceed thirty days.
	385	+	SECTION 19. AMENDMENT. Subsection 2 of section 57-43.1-17.2 of the North Dakota
	386	+	Century Code is amended and reenacted as follows:
	387	+	2.If the corporate officers elect not to be personally liable for the failure to file the
	388	+	required returns or to pay the tax due, the corporation must be required to make a
	389	+	cash deposit or post and maintain with the tax commissioner a bond or undertaking
	390	+	executed by a surety company authorized to do business in this state. The cash
	391	+	deposit, bond, or undertaking provided for in this section must be in an amount equal
	392	+	to the estimated annual motor vehicle fuel tax liability of the corporation.
	393	+	SECTION 20. AMENDMENT. Subsection 2 of section 57-43.1-17.3 of the North Dakota
	394	+	Century Code is amended and reenacted as follows:
	395	+	2.If the governors, managers, or members elect not to be personally liable for the failure
	396	+	to file the required returns or to pay the tax due, the limited liability company must be
	397	+	required to make a cash deposit or post and maintain with the tax commissioner a
	398	+	bond or undertaking executed by a surety company authorized to do business in this
	399	+	state. The cash deposit, bond, or undertaking provided for in this section must be in an
	400	+	amount equal to the estimated annual motor vehicle fuel tax liability of the limited
	401	+	liability company.
	402	+	SECTION 21. AMENDMENT. Subsection 2 of section 57-43.1-17.5 of the North Dakota
	403	+	Century Code is amended and reenacted as follows:
	404	+	2.If the general partners elect not to be personally liable for the failure to file the required
	405	+	returns or to pay the tax due, the limited liability limited partnership must make a cash
	406	+	deposit or post and maintain with the commissioner a bond or undertaking executed
	407	+	Page No. 7 25.8015.01000
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	438	+	31 Sixty-ninth
	439	+	Legislative Assembly
	440	+	by a surety company authorized to do business in this state. The cash deposit, bond,
	441	+	or undertaking must be in an amount equal to the estimated motor fuel tax liability of
	442	+	the limited liability limited partnership.
	443	+	SECTION 22. AMENDMENT. Subsection 1 of section 57-43.2-11 of the North Dakota
	444	+	Century Code is amended and reenacted as follows:
	445	+	1.A refiner, supplier, distributor, retailer, importer, or exporter shall file a monthly report
	446	+	with the commissioner no later than the twenty-fifth day of each calendar month
	447	+	covering special fuel sold and used during the preceding calendar month. When the
	448	+	twenty-fifth day of the calendar month falls on a Saturday, Sunday, or legal holiday, the
	449	+	due date is the first working day after the Saturday, Sunday, or legal holiday. When the
	450	+	report is filed by mail, the report is timely if the envelope containing the report is
	451	+	postmarked by the United States postal service or other postal carrier service before
	452	+	midnight of the due date. The commissioner may require separate reports to be filed
	453	+	covering liquefied petroleum gases. The tax commissioner may, upon request and for
	454	+	good cause shown, grant an extension of time to file a report not to exceed thirty days.
	455	+	SECTION 23. AMENDMENT. Subsection 1 of section 57-43.2-11.1 of the North Dakota
	456	+	Century Code is amended and reenacted as follows:
	457	+	1.A terminal operator shall file a monthly report with the commissioner no later than the
	458	+	twenty-fifth day of each calendar month covering special fuel received into and
	459	+	removed from the terminal during the preceding calendar month. When the twenty-fifth
	460	+	day of the calendar month falls on a Saturday, Sunday, or legal holiday, the due date is
	461	+	the first working day after the Saturday, Sunday, or legal holiday. When the report is
	462	+	filed by mail, the report is timely if the envelope containing the report is postmarked by
	463	+	the United States postal service or other postal carrier service before midnight of the
	464	+	due date. The tax commissioner may, upon request and for good cause shown, grant
	465	+	an extension of time to file a report not to exceed thirty days.
	466	+	SECTION 24. AMENDMENT. Subsection 2 of section 57-43.2-16.1 of the North Dakota
	467	+	Century Code is amended and reenacted as follows:
	468	+	2.If the corporate officers elect not to be personally liable for the failure to file the
	469	+	required returns or to pay the tax due, the corporation must be required to make a
	470	+	cash deposit or post and maintain with the tax commissioner a bond or undertaking
	471	+	Page No. 8 25.8015.01000
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	502	+	31 Sixty-ninth
	503	+	Legislative Assembly
	504	+	executed by a surety company authorized to do business in this state. The cash
	505	+	deposit, bond, or undertaking provided for in this section must be in an amount equal
	506	+	to the estimated annual special fuel tax liability of the corporation.
	507	+	SECTION 25. AMENDMENT. Subsection 2 of section 57-43.2-16.2 of the North Dakota
	508	+	Century Code is amended and reenacted as follows:
	509	+	2.If the governors, managers, or members elect not to be personally liable for the failure
	510	+	to file the required returns or to pay the tax due, the limited liability company must be
	511	+	required to make a cash deposit or post and maintain with the tax commissioner a
	512	+	bond or undertaking executed by a surety company authorized to do business in this
	513	+	state. The cash deposit, bond, or undertaking provided for in this section must be in an
	514	+	amount equal to the estimated annual special fuel tax liability of the limited liability
	515	+	company.
	516	+	SECTION 26. AMENDMENT. Subsection 2 of section 57-43.2-16.4 of the North Dakota
	517	+	Century Code is amended and reenacted as follows:
	518	+	2.If the general partners elect not to be personally liable for the failure to file the required
	519	+	returns or to pay the tax due, the limited liability limited partnership must make a cash
	520	+	deposit or post and maintain with the commissioner a bond or undertaking executed
	521	+	by a surety company authorized to do business in this state. The cash deposit, bond,
	522	+	or undertaking must be in an amount equal to the estimated annual special fuels tax
	523	+	liability of the limited liability limited partnership.
	524	+	SECTION 27. AMENDMENT. Subsection 1 of section 57-43.3-14 of the North Dakota
	525	+	Century Code is amended and reenacted as follows:
	526	+	1.A refiner, supplier, distributor, importer, or exporter shall file a monthly report with the
	527	+	commissioner no later than the twenty-fifth day of each calendar month covering
	528	+	aviation fuel sold and used during the preceding calendar month. When the
	529	+	twenty-fifth day of the calendar month falls on a Saturday, Sunday, or legal holiday, the
	530	+	due date is the first working day after the Saturday, Sunday, or legal holiday. When the
	531	+	report is filed by mail, the report is timely if the envelope containing the report is
	532	+	postmarked by the United States postal service or other postal carrier service before
	533	+	midnight of the due date. The tax commissioner may, upon request and for good
	534	+	cause shown, grant an extension of time to file a report not to exceed thirty days.
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	566	+	31 Sixty-ninth
	567	+	Legislative Assembly
	568	+	SECTION 28. AMENDMENT. Subsection 1 of section 57-43.3-15 of the North Dakota
	569	+	Century Code is amended and reenacted as follows:
	570	+	1.A terminal operator shall file a monthly report with the commissioner no later than the
	571	+	twenty-fifth day of each calendar month covering aviation fuel received into and
	572	+	removed from the terminal during the preceding calendar month. When the twenty-fifth
	573	+	day of the calendar month falls on a Saturday, Sunday, or legal holiday, the due date is
	574	+	the first working day after the Saturday, Sunday, or legal holiday. When the report is
	575	+	filed by mail, the report is timely if the envelope containing the report is postmarked by
	576	+	the United States postal service or other postal carrier service before midnight of the
	577	+	due date. The tax commissioner may, upon request and for good cause shown, grant
	578	+	an extension of time to file a report not to exceed thirty days.
	579	+	SECTION 29. AMENDMENT. Subsection 2 of section 57-43.3-20 of the North Dakota
	580	+	Century Code is amended and reenacted as follows:
	581	+	2.If the corporate officers elect not to be personally liable for the failure to file the
	582	+	required returns or to pay the tax due, the corporation must make a cash deposit or
	583	+	post and maintain with the commissioner a bond or undertaking executed by a surety
	584	+	company authorized to do business in this state. The cash deposit, bond, or
	585	+	undertaking must be in an amount equal to the estimated annual aviation fuel tax
96	586		liability of the corporation.
97		-	SECTION 9. AMENDMENT. Subsection 2 of section 57-38-60.2 of the North Dakota Century Code
98		-	is amended and reenacted as follows:
99		-	2.If the governors, managers, or members elect not to be personally liable for the failure to file
100		-	the required returns or to pay the tax due, the limited liability company must be required to
101		-	make a cash deposit or post and maintain with the tax commissioner a bond or undertaking
102		-	executed by a surety company authorized to do business in this state. The cash deposit,
103		-	bond, or undertaking provided for in this section must be in an amount equal to the estimated
104		-	annual income tax withholding liability of the limited liability company.
105		-	SECTION 10. AMENDMENT. Subsection 2 of section 57-38-60.3 of the North Dakota Century
106		-	Code is amended and reenacted as follows:
107		-	2.If the general partners elect not to be personally liable for the failure to file the required returns
108		-	or to pay the tax due, the limited liability limited partnership must make a cash deposit or post
109		-	and maintain with the commissioner a bond or undertaking executed by a surety company
110		-	authorized to do business in this state. The cash deposit, bond, or undertaking must be in an
111		-	amount equal to the estimated annual income tax withholding liability of the limited liability
112		-	limited partnership.
113		-	SECTION 11. AMENDMENT. Subsection 2 of section 57-39.2-15.2 of the North Dakota Century
114		-	Code is amended and reenacted as follows:
115		-	2.If the governors, managers, or members elect not to be personally liable for the failure to file
116		-	the required returns or to pay the tax due, the limited liability company must be required to
117		-	make a cash deposit or post and maintain with the tax commissioner a bond or undertaking
118		-	executed by a surety company authorized to do business in this state. The cash deposit,
119		-	bond, or undertaking provided for in this section must be in an amount equal to the estimated
120		-	annual sales tax liability of the limited liability company.
121		-	SECTION 12. AMENDMENT. Subsection 2 of section 57-39.2-15.3 of the North Dakota Century
122		-	Code is amended and reenacted as follows:
123		-	2.If the general partners elect not to be personally liable for the failure to file the required returns
124		-	or to pay the tax due, the limited liability limited partnership must make a cash deposit or post
125		-	and maintain with the commissioner a bond or undertaking executed by a surety company
126		-	authorized to do business in this state. The cash deposit, bond, or undertaking must be in an
127		-	amount equal to the estimated annual sales tax liability of the limited liability limited
128		-	partnership.
129		-	SECTION 13. AMENDMENT. Subsection 2 of section 57-39.2-18.1 of the North Dakota Century
130		-	Code is amended and reenacted as follows:
131		-	2.If the corporate officers elect not to be personally liable for the failure to file the required
132		-	returns or to pay the tax due, the corporation must be required to make a cash deposit or post
133		-	and maintain with the tax commissioner a bond or undertaking executed by a surety company
134		-	authorized to do business in this state. The cash deposit, bond, or undertaking provided for in
135		-	this section must be in an amount equal to the estimated annual sales tax liability of the
136		-	corporation.
137		-	SECTION 14. AMENDMENT. Subsection 2 of section 57-40.2-15.1 of the North Dakota Century
138		-	Code is amended and reenacted as follows:
139		-	2.If the corporate officers, governors, managers, or members of a member-controlled limited
140		-	liability company elect not to be personally liable for the failure to file the required returns or to H. B. NO. 1115 - PAGE 4
141		-	pay the tax due, the corporation or limited liability company must be required to make a cash
142		-	deposit or post and maintain with the tax commissioner a bond or undertaking executed by a
143		-	surety company authorized to do business in this state. The cash deposit, bond, or
144		-	undertaking provided for in this section must be in an amount equal to the estimated annual
145		-	use tax liability of the corporation or limited liability company.
146		-	SECTION 15. AMENDMENT. Subsection 2 of section 57-40.2-15.2 of the North Dakota Century
147		-	Code is amended and reenacted as follows:
	587	+	SECTION 30. AMENDMENT. Subsection 2 of section 57-43.3-21 of the North Dakota
	588	+	Century Code is amended and reenacted as follows:
148	589		2.If the governors, managers, or members of a limited liability company elect not to be
149		-	personally liable for the failure to file the required returns or to pay the tax due, the limited
150		-	liability company must make a cash deposit or post and maintain with the commissioner a
151		-	bond or undertaking executed by a surety company authorized to do business in this state.
152		-	The cash deposit, bond, or undertaking must be in an amount equal to the estimated annual
153		-	use tax liability of the limited liability company.
154		-	SECTION 16. AMENDMENT. Subsection 2 of section 57-40.2-15.3 of the North Dakota Century
155		-	Code is amended and reenacted as follows:
156		-	2.If the general partners elect not to be personally liable for the failure to file the required returns
157		-	or to pay the tax due, the limited liability limited partnership must make a cash deposit or post
158		-	and maintain with the commissioner a bond or undertaking executed by a surety company
159		-	authorized to do business in this state. The cash deposit, bond, or undertaking must be in an
160		-	amount equal to the estimated annual use tax liability of the limited liability limited partnership.
161		-	SECTION 17. AMENDMENT. Subsection 1 of section 57-43.1-16 of the North Dakota Century
162		-	Code is amended and reenacted as follows:
163		-	1.A refiner, supplier, distributor, importer, or exporter shall file a monthly report with the
164		-	commissioner no later than the twenty-fifth day of each calendar month covering motor vehicle
165		-	fuel sold and used during the preceding calendar month. When the twenty-fifth day of the
166		-	calendar month falls on a Saturday, Sunday, or legal holiday, the due date is the first working
167		-	day after the Saturday, Sunday, or legal holiday. When the report is filed by mail, the report is
168		-	timely if the envelope containing the report is postmarked by the United States postal service
169		-	or other postal carrier service before midnight of the due date. The tax commissioner may,
170		-	upon request and for good cause shown, grant an extension of time to file a report not to
171		-	exceed thirty days.
172		-	SECTION 18. AMENDMENT. Subsection 1 of section 57-43.1-16.1 of the North Dakota Century
173		-	Code is amended and reenacted as follows:
174		-	1.A terminal operator shall file a monthly report with the commissioner no later than the
175		-	twenty-fifth day of each calendar month covering motor vehicle fuel received into and removed
176		-	from the terminal during the preceding calendar month. When the twenty-fifth day of the
177		-	calendar month falls on a Saturday, Sunday, or legal holiday, the due date is the first working
178		-	day after the Saturday, Sunday, or legal holiday. When the report is filed by mail, the report is
179		-	timely if the envelope containing the report is postmarked by the United States postal service
180		-	or other postal carrier service before midnight of the due date. The tax commissioner may,
181		-	upon request and for good cause shown, grant an extension of time to file a report not to
182		-	exceed thirty days.
183		-	SECTION 19. AMENDMENT. Subsection 2 of section 57-43.1-17.2 of the North Dakota Century
184		-	Code is amended and reenacted as follows:
185		-	2.If the corporate officers elect not to be personally liable for the failure to file the required
186		-	returns or to pay the tax due, the corporation must be required to make a cash deposit or post
187		-	and maintain with the tax commissioner a bond or undertaking executed by a surety company
188		-	authorized to do business in this state. The cash deposit, bond, or undertaking provided for in H. B. NO. 1115 - PAGE 5
189		-	this section must be in an amount equal to the estimated annual motor vehicle fuel tax liability
190		-	of the corporation.
191		-	SECTION 20. AMENDMENT. Subsection 2 of section 57-43.1-17.3 of the North Dakota Century
192		-	Code is amended and reenacted as follows:
193		-	2.If the governors, managers, or members elect not to be personally liable for the failure to file
194		-	the required returns or to pay the tax due, the limited liability company must be required to
195		-	make a cash deposit or post and maintain with the tax commissioner a bond or undertaking
196		-	executed by a surety company authorized to do business in this state. The cash deposit,
197		-	bond, or undertaking provided for in this section must be in an amount equal to the estimated
198		-	annual motor vehicle fuel tax liability of the limited liability company.
199		-	SECTION 21. AMENDMENT. Subsection 2 of section 57-43.1-17.5 of the North Dakota Century
200		-	Code is amended and reenacted as follows:
201		-	2.If the general partners elect not to be personally liable for the failure to file the required returns
202		-	or to pay the tax due, the limited liability limited partnership must make a cash deposit or post
203		-	and maintain with the commissioner a bond or undertaking executed by a surety company
204		-	authorized to do business in this state. The cash deposit, bond, or undertaking must be in an
205		-	amount equal to the estimated motor fuel tax liability of the limited liability limited partnership.
206		-	SECTION 22. AMENDMENT. Subsection 1 of section 57-43.2-11 of the North Dakota Century Code
207		-	is amended and reenacted as follows:
208		-	1.A refiner, supplier, distributor, retailer, importer, or exporter shall file a monthly report with the
209		-	commissioner no later than the twenty-fifth day of each calendar month covering special fuel
210		-	sold and used during the preceding calendar month. When the twenty-fifth day of the calendar
211		-	month falls on a Saturday, Sunday, or legal holiday, the due date is the first working day after
212		-	the Saturday, Sunday, or legal holiday. When the report is filed by mail, the report is timely if
213		-	the envelope containing the report is postmarked by the United States postal service or other
214		-	postal carrier service before midnight of the due date. The commissioner may require
215		-	separate reports to be filed covering liquefied petroleum gases. The tax commissioner may,
216		-	upon request and for good cause shown, grant an extension of time to file a report not to
217		-	exceed thirty days.
218		-	SECTION 23. AMENDMENT. Subsection 1 of section 57-43.2-11.1 of the North Dakota Century
219		-	Code is amended and reenacted as follows:
220		-	1.A terminal operator shall file a monthly report with the commissioner no later than the
221		-	twenty-fifth day of each calendar month covering special fuel received into and removed from
222		-	the terminal during the preceding calendar month. When the twenty-fifth day of the calendar
223		-	month falls on a Saturday, Sunday, or legal holiday, the due date is the first working day after
224		-	the Saturday, Sunday, or legal holiday. When the report is filed by mail, the report is timely if
225		-	the envelope containing the report is postmarked by the United States postal service or other
226		-	postal carrier service before midnight of the due date. The tax commissioner may, upon
227		-	request and for good cause shown, grant an extension of time to file a report not to exceed
228		-	thirty days.
229		-	SECTION 24. AMENDMENT. Subsection 2 of section 57-43.2-16.1 of the North Dakota Century
230		-	Code is amended and reenacted as follows:
231		-	2.If the corporate officers elect not to be personally liable for the failure to file the required
232		-	returns or to pay the tax due, the corporation must be required to make a cash deposit or post
233		-	and maintain with the tax commissioner a bond or undertaking executed by a surety company
234		-	authorized to do business in this state. The cash deposit, bond, or undertaking provided for in
235		-	this section must be in an amount equal to the estimated annual special fuel tax liability of the
236		-	corporation. H. B. NO. 1115 - PAGE 6
237		-	SECTION 25. AMENDMENT. Subsection 2 of section 57-43.2-16.2 of the North Dakota Century
238		-	Code is amended and reenacted as follows:
239		-	2.If the governors, managers, or members elect not to be personally liable for the failure to file
240		-	the required returns or to pay the tax due, the limited liability company must be required to
241		-	make a cash deposit or post and maintain with the tax commissioner a bond or undertaking
242		-	executed by a surety company authorized to do business in this state. The cash deposit,
243		-	bond, or undertaking provided for in this section must be in an amount equal to the estimated
244		-	annual special fuel tax liability of the limited liability company.
245		-	SECTION 26. AMENDMENT. Subsection 2 of section 57-43.2-16.4 of the North Dakota Century
246		-	Code is amended and reenacted as follows:
247		-	2.If the general partners elect not to be personally liable for the failure to file the required returns
248		-	or to pay the tax due, the limited liability limited partnership must make a cash deposit or post
249		-	and maintain with the commissioner a bond or undertaking executed by a surety company
250		-	authorized to do business in this state. The cash deposit, bond, or undertaking must be in an
251		-	amount equal to the estimated annual special fuels tax liability of the limited liability limited
252		-	partnership.
253		-	SECTION 27. AMENDMENT. Subsection 1 of section 57-43.3-14 of the North Dakota Century
254		-	Code is amended and reenacted as follows:
255		-	1.A refiner, supplier, distributor, importer, or exporter shall file a monthly report with the
256		-	commissioner no later than the twenty-fifth day of each calendar month covering aviation fuel
257		-	sold and used during the preceding calendar month. When the twenty-fifth day of the calendar
258		-	month falls on a Saturday, Sunday, or legal holiday, the due date is the first working day after
259		-	the Saturday, Sunday, or legal holiday. When the report is filed by mail, the report is timely if
260		-	the envelope containing the report is postmarked by the United States postal service or other
261		-	postal carrier service before midnight of the due date. The tax commissioner may, upon
262		-	request and for good cause shown, grant an extension of time to file a report not to exceed
263		-	thirty days.
264		-	SECTION 28. AMENDMENT. Subsection 1 of section 57-43.3-15 of the North Dakota Century
265		-	Code is amended and reenacted as follows:
266		-	1.A terminal operator shall file a monthly report with the commissioner no later than the
267		-	twenty-fifth day of each calendar month covering aviation fuel received into and removed from
268		-	the terminal during the preceding calendar month. When the twenty-fifth day of the calendar
269		-	month falls on a Saturday, Sunday, or legal holiday, the due date is the first working day after
270		-	the Saturday, Sunday, or legal holiday. When the report is filed by mail, the report is timely if
271		-	the envelope containing the report is postmarked by the United States postal service or other
272		-	postal carrier service before midnight of the due date. The tax commissioner may, upon
273		-	request and for good cause shown, grant an extension of time to file a report not to exceed
274		-	thirty days.
275		-	SECTION 29. AMENDMENT. Subsection 2 of section 57-43.3-20 of the North Dakota Century
276		-	Code is amended and reenacted as follows:
277		-	2.If the corporate officers elect not to be personally liable for the failure to file the required
278		-	returns or to pay the tax due, the corporation must make a cash deposit or post and maintain
279		-	with the commissioner a bond or undertaking executed by a surety company authorized to do
280		-	business in this state. The cash deposit, bond, or undertaking must be in an amount equal to
281		-	the estimated annual aviation fuel tax liability of the corporation.
282		-	SECTION 30. AMENDMENT. Subsection 2 of section 57-43.3-21 of the North Dakota Century
283		-	Code is amended and reenacted as follows: H. B. NO. 1115 - PAGE 7
284		-	2.If the governors, managers, or members of a limited liability company elect not to be
285		-	personally liable for the failure to file the required returns or to pay the tax due, the limited
286		-	liability company must make a cash deposit or post and maintain with the commissioner a
287		-	bond or undertaking executed by a surety company authorized to do business in this state.
288		-	The cash deposit, bond, or undertaking must be in an amount equal to the estimated annual
289		-	aviation fuel tax liability of the limited liability company.
290		-	SECTION 31. AMENDMENT. Subsection 2 of section 57-43.3-21.1 of the North Dakota Century
291		-	Code is amended and reenacted as follows:
292		-	2.If the general partners elect not to be personally liable for the failure to file the required returns
293		-	or to pay the tax due, the limited liability limited partnership must make a cash deposit or post
294		-	and maintain with the commissioner a bond or undertaking executed by a surety company
295		-	authorized to do business in this state. The cash deposit, bond, or undertaking must be in an
296		-	amount equal to the estimated annual aviation fuel tax liability of the limited liability limited
297		-	partnership.
298		-	SECTION 32. AMENDMENT. Subsection 2 of section 57-63-08 of the North Dakota Century Code
299		-	is amended and reenacted as follows:
300		-	2.If any of the officers or managers elect not to be personally liable for the failure to file the
301		-	required return or to pay the assessment due, the facility shall make a cash deposit or post
302		-	and maintain with the commissioner a bond or undertaking executed by a surety company
303		-	authorized to do business in this state. The cash deposit, bond, or undertaking must be in an
304		-	amount equal to the estimated annual assessment liability of the facility.
305		-	SECTION 33. APPLICATION. Section 7 of this Act applies to information statements due after
	590	+	personally liable for the failure to file the required returns or to pay the tax due, the
	591	+	limited liability company must make a cash deposit or post and maintain with the
	592	+	commissioner a bond or undertaking executed by a surety company authorized to do
	593	+	business in this state. The cash deposit, bond, or undertaking must be in an amount
	594	+	equal to the estimated annual aviation fuel tax liability of the limited liability company.
	595	+	SECTION 31. AMENDMENT. Subsection 2 of section 57-43.3-21.1 of the North Dakota
	596	+	Century Code is amended and reenacted as follows:
	597	+	2.If the general partners elect not to be personally liable for the failure to file the required
	598	+	returns or to pay the tax due, the limited liability limited partnership must make a cash
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	630	+	31 Sixty-ninth
	631	+	Legislative Assembly
	632	+	deposit or post and maintain with the commissioner a bond or undertaking executed
	633	+	by a surety company authorized to do business in this state. The cash deposit, bond,
	634	+	or undertaking must be in an amount equal to the estimated annual aviation fuel tax
	635	+	liability of the limited liability limited partnership.
	636	+	SECTION 32. AMENDMENT. Subsection 2 of section 57-63-08 of the North Dakota
	637	+	Century Code is amended and reenacted as follows:
	638	+	2.If any of the officers or managers elect not to be personally liable for the failure to file
	639	+	the required return or to pay the assessment due, the facility shall make a cash
	640	+	deposit or post and maintain with the commissioner a bond or undertaking executed
	641	+	by a surety company authorized to do business in this state. The cash deposit, bond,
	642	+	or undertaking must be in an amount equal to the estimated annual assessment
	643	+	liability of the facility.
	644	+	SECTION 33. APPLICATION. Section 7 of this Act applies to information statements due
	645	+	after December 31, 2025.
	646	+	SECTION 34. EFFECTIVE DATE. Section 7 of this Act becomes effective after
306	647		December 31, 2025.
307		-	SECTION 34. EFFECTIVE DATE. Section 7 of this Act becomes effective after December 31, 2025. H. B. NO. 1115 - PAGE 8
308		-	____________________________ ____________________________
309		-	Speaker of the House President of the Senate
310		-	____________________________ ____________________________
311		-	Chief Clerk of the House Secretary of the Senate
312		-	This certifies that the within bill originated in the House of Representatives of the Sixty-ninth Legislative
313		-	Assembly of North Dakota and is known on the records of that body as House Bill No. 1115.
314		-	House Vote: Yeas 90 Nays 0 Absent 4
315		-	Senate Vote:Yeas 46 Nays 1 Absent 0
316		-	____________________________
317		-	Chief Clerk of the House
318		-	Received by the Governor at ________M. on _____________________________________, 2025.
319		-	Approved at ________M. on __________________________________________________, 2025.
320		-	____________________________
321		-	Governor
322		-	Filed in this office this ___________day of _______________________________________, 2025,
323		-	at ________ o’clock ________M.
324		-	____________________________
325		-	Secretary of State
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