North Dakota 2025-2026 Regular Session

North Dakota House Bill HB1281 Compare Versions

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1		-	Sixty-ninth Legislative Assembly of North Dakota
2		-	In Regular Session Commencing Tuesday, January 7, 2025
3		-	HOUSE BILL NO. 1281
4		-	(Representatives Pyle, Berg, Brandenburg, Christy, Kiefert, Novak, Vollmer)
5		-	(Senators Kessel, Luick, Patten, Weber, Weston)
6		-	AN ACT to amend and reenact sections 57-43.1-03.3, 57-43.2-04.5, and 57-43.3-03.1 of the North
7		-	Dakota Century Code, relating to motor vehicle fuel tax, special fuels tax, and aviation fuel tax
8		-	refunds for fuels purchased by fire departments; and to provide an effective date.
	1	+	25.0098.02000
	2	+	Sixty-ninth
	3	+	Legislative Assembly
	4	+	of North Dakota
	5	+	Introduced by
	6	+	Representatives Pyle, Berg, Brandenburg, Christy, Kiefert, Novak, Vollmer
	7	+	Senators Kessel, Luick, Patten, Weber, Weston
	8	+	A BILL for an Act to amend and reenact sections 57-43.1-03.3, 57-43.2-04.5, and 57-43.3-03.1
	9	+	of the North Dakota Century Code, relating to motor vehicle fuel tax, special fuels tax, and
	10	+	aviation fuel tax refunds for fuels purchased by fire departments; and to provide an effective
	11	+	date.
9	12		BE IT ENACTED BY THE LEGISLATIVE ASSEMBLY OF NORTH DAKOTA:
10		-	SECTION 1. AMENDMENT. Section 57-43.1-03.3 of the North Dakota Century Code is ~~amended~~
11		-	and reenacted as follows:
	13	+	SECTION 1. AMENDMENT. Section 57-43.1-03.3 of the North Dakota Century Code is
	14	+	amended and reenacted as follows:
12	15		57-43.1-03.3. Refund to emergency- Emergency medical services operation - Fire
13	16		department.
14	17		1.Upon application to the commissioner, the operator of an emergency medical services
15		-	operation licensed under chapter 23-27 or a fire department is entitled to a refund of taxes
16		-	paid under this chapter for motor vehicle fuel purchased and used by the emergency medical
17		-	services operation or fire department.
18		-	2.The refund provided for in this section is not subject to reduction for deposit in the agricultural
19		-	products utilization fund or the agricultural research fund.
20		-	3.For purposes of this section, "fire department" means a fire department or fire district that has
21		-	filed a certificate of existence under section 18 - 04 - 02 which has been approved.
22		-	SECTION 2. AMENDMENT. Section 57-43.2-04.5 of the North Dakota Century Code is amended
23		-	and reenacted as follows:
	18	+	operation licensed under chapter 23-27 or a fire department is entitled to a refund of
	19	+	taxes paid under this chapter for motor vehicle fuel purchased and used by the
	20	+	emergency medical services operation or fire department.
	21	+	2.The refund provided for in this section is not subject to reduction for deposit in the
	22	+	agricultural products utilization fund or the agricultural research fund.
	23	+	3.For purposes of this section, "fire department" means a fire department or fire district
	24	+	that has filed a certificate of existence under section 18 - 04 - 02 which has been
	25	+	approved.
	26	+	SECTION 2. AMENDMENT. Section 57-43.2-04.5 of the North Dakota Century Code is
	27	+	amended and reenacted as follows:
	28	+	Page No. 1 25.0098.02000
	29	+	ENGROSSED HOUSE BILL NO. 1281
	30	+	FIRST ENGROSSMENT
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	50	+	20 Sixty-ninth
	51	+	Legislative Assembly
24	52		57-43.2-04.5. Refund to emergency- Emergency medical services operation - Fire
25	53		department.
26	54		1.Upon application to the commissioner, the operator of an emergency medical services
27		-	operation licensed under chapter 23-27 or a fire department is entitled to a refund of taxes
28		-	paid under this chapter for special fuel purchased and used by the emergency medical
29		-	services operation or fire department.
30		-	2.For purposes of this section, "fire department" means a fire department or fire district that has
31		-	filed a certificate of existence under section 18 - 04 - 02 which has been approved.
32		-	SECTION 3. AMENDMENT. Section 57-43.3-03.1 of the North Dakota Century Code is amended
33		-	and reenacted as follows:
	55	+	operation licensed under chapter 23-27 or a fire department is entitled to a refund of
	56	+	taxes paid under this chapter for special fuel purchased and used by the emergency
	57	+	medical services operation or fire department.
	58	+	2.For purposes of this section, "fire department" means a fire department or fire district
	59	+	that has filed a certificate of existence under section 18 - 04 - 02 which has been
	60	+	approved.
	61	+	SECTION 3. AMENDMENT. Section 57-43.3-03.1 of the North Dakota Century Code is
	62	+	amended and reenacted as follows:
34	63		57-43.3-03.1. Refund to emergency- Emergency medical services operation - Fire
35	64		department.
36	65		1.Upon application to the commissioner, the operator of an emergency medical services
37		-	operation licensed under chapter 23-27 or a fire department is entitled to a refund of taxes
38		-	paid under this chapter for aviation fuel purchased and used by the emergency medical
39		-	services operation or fire department.
40		-	2.For purposes of this section, "fire department" means a fire department or fire district that has
41		-	filed a certificate of existence under section 18 - 04 - 02 which has been approved. H. B. NO. 1281 - PAGE 2
42		-	SECTION 4. EFFECTIVE DATE. This Act is effective for taxable events occurring after June 30,
43		-	2025. H. B. NO. 1281 - PAGE 3
44		-	____________________________ ____________________________
45		-	Speaker of the House President of the Senate
46		-	____________________________ ____________________________
47		-	Chief Clerk of the House Secretary of the Senate
48		-	This certifies that the within bill originated in the House of Representatives of the Sixty-ninth Legislative
49		-	Assembly of North Dakota and is known on the records of that body as House Bill No. 1281.
50		-	House Vote: Yeas 93 Nays 0 Absent 1
51		-	Senate Vote:Yeas 47 Nays 0 Absent 0
52		-	____________________________
53		-	Chief Clerk of the House
54		-	Received by the Governor at ________M. on _____________________________________, 2025.
55		-	Approved at ________M. on __________________________________________________, 2025.
56		-	____________________________
57		-	Governor
58		-	Filed in this office this ___________day of _______________________________________, 2025,
59		-	at ________ o’clock ________M.
60		-	____________________________
61		-	Secretary of State
	66	+	operation licensed under chapter 23-27 or a fire department is entitled to a refund of
	67	+	taxes paid under this chapter for aviation fuel purchased and used by the emergency
	68	+	medical services operation or fire department.
	69	+	2.For purposes of this section, "fire department" means a fire department or fire district
	70	+	that has filed a certificate of existence under section 18 - 04 - 02 which has been
	71	+	approved.
	72	+	SECTION 4. EFFECTIVE DATE. This Act is effective for taxable events occurring after
	73	+	June 30, 2025.
	74	+	Page No. 2 25.0098.02000
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