25.1114.01000
Sixty-ninth
Legislative Assembly
of North Dakota
Introduced by
Representatives Schneider, Karls, Klemin, J. Olson, Pyle, Warrey, Marschall
Senators Boschee, Dever, Marcellais, Meyer, Paulson
A BILL for an Act to amend and reenact section 53-06.1-12 of the North Dakota Century Code,
relating to allocation of veteran service organization gaming taxes.
BE IT ENACTED BY THE LEGISLATIVE ASSEMBLY OF NORTH DAKOTA:
SECTION 1. AMENDMENT. Section 53-06.1-12 of the North Dakota Century Code is
amended and reenacted as follows:
53-06.1-12. Gaming tax - Deposits. (Retroactive application - See note)
1.Except as provided in subsection 2, a gaming tax is imposed on the total adjusted
gross proceeds received by a licensed organization in a quarter and the tax must be
computed and paid to the attorney general on a quarterly basis on the tax return. This
tax must be paid from adjusted gross proceeds and is not part of the allowable
expenses. For a licensed organization with adjusted gross proceeds:
a.Not exceeding fifty thousand dollars the tax is one percent of adjusted gross
proceeds.
b.Exceeding fifty thousand dollars the tax is five hundred dollars plus twelve
percent of adjusted gross proceeds exceeding fifty thousand dollars.
2.For a licensed organization permitted to conduct raffles in this state with adjusted
gross proceeds exceeding fifty thousand dollars, a gaming tax of one percent of gross
proceeds is imposed on the total gross proceeds received by the licensed organization
from raffles in a quarter. The tax must be computed and paid to the attorney general
on a quarterly basis on the tax return. The tax must be paid from adjusted gross
proceeds and is not part of the allowable expenses.
3.The tax must be paid to the attorney general at the time tax returns are filed.
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HOUSE BILL NO. 1504
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22 Sixty-ninth
Legislative Assembly
4.TheExcept as provided in subsection 5, the attorney general shall deposit gaming
taxes, monetary fines, and interest and penalties collected in the charitable gaming
operating fund.
5.The attorney general shall deposit fifty percent of gaming taxes, monetary fines, and
interest and penalties collected from a veteran organization equally among the
veterans' postwar trust fund and the department of veterans affairs fund 410 for use
for homeless veterans' services to prevent and eliminate homelessness.
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