North Dakota 2025-2026 Regular Session

North Dakota House Bill HB1573 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	25.0643.03000
2	2	Sixty-ninth
3	3	Legislative Assembly
4	4	of North Dakota
5	5	Introduced by
6	6	Representatives S. Olson, Koppelman, Morton, Rios, Rohr, Hendrix
7	7	Senator Magrum
8	8	A BILL for an Act to create and enact chapter 57-66 of the North Dakota Century Code, relating
9	9	to the imposition of a pore space utilization tax and creation of a North Dakota disaster fund;
10	10	and to provide an effective date.
11	11	BE IT ENACTED BY THE LEGISLATIVE ASSEMBLY OF NORTH DAKOTA:
12	12	SECTION 1. Chapter 57-66 of the North Dakota Century Code is created and enacted as
13	13	follows:
14	14	57 - 66 - 01. Pore space utilization tax - Imposition - Payment to the tax commissioner -
15	15	Report.
16	16	1.There is imposed upon a person that transports a substance for the purpose of
17	17	injection and permanent underground storage of the substance in pore space located
18	18	in the state a tax as provided in this section. The tax is equal to five dollars per ton on
19	19	all substances transported using a pipeline in service after July 31, 2025, which has a
20	20	length greater than twenty-five miles [40.23 kilometers] from onloading site to
21	21	offloading site for the purpose of injection and permanent underground storage of the
22	22	substance in pore space located in the state.
23	23	2.Within twenty-five days after the end of each month, the tax commissioner shall
24	24	require a person subject to the tax under this chapter to:
25	25	a.Remit the tax owed under subsection 1 for the preceding month to the tax
26	26	commissioner on reports and forms prescribed by the tax commissioner.
27	27	b.File a monthly report in the form specified by the tax commissioner, which must
28	28	include:
29	29	(1)The number of tons of substances transported during the preceding month
30	30	using a pipeline in service after July 31, 2025, which has a length greater
31	31	than twenty-five miles [40.23 kilometers] from onloading site to offloading
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33	33	HOUSE BILL NO. 1573
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59	59	Legislative Assembly
60	60	site for the purpose of injection and permanent underground storage of a
61	61	substances in pore space located in the state;
62	62	(2)The amount of tax remitted under subdivision a; and
63	63	(3)Any other information deemed necessary by the tax commissioner for the
64	64	proper administration of this chapter.
65	65	57 - 66 - 02. When tax due - When delinquent.
66	66	The tax under this chapter is due within twenty-five days after the end of each month, and if
67	67	not received by the twenty-fifth day, becomes delinquent. The tax commissioner may impose
68	68	late fees and, upon request, may grant an extension of time to pay the tax.
69	69	57 - 66 - 03. Powers of tax commissioner.
70	70	To effectuate this chapter, the tax commissioner may:
71	71	1.Require a person the tax commissioner reasonably believes to be subject to the tax
72	72	under this chapter, and any agent or employee of the person, to furnish any
73	73	information the tax commissioner deems necessary for the purpose of correctly
74	74	computing the amount of the tax, including books, records, and files.
75	75	2.Conduct hearings and compel the attendance of witnesses and production of books,
76	76	records, and papers of any person.
77	77	3.Make any investigation or hold any inquest deemed necessary to a full and complete
78	78	disclosure of the true facts as to the amount of substances subject to the tax.
79	79	4.Compute tax on incorrect or omitted returns.
80	80	5.Provide for refunds necessary due to a mistake or overpayment of the tax.
81	81	6.Develop policies and prescribe, design, and make available all forms deemed
82	82	necessary for the proper administration of this chapter.
83	83	57 - 66 - 04. Allocation of revenue.
84	84	The moneys collected and received under this chapter must be paid into the state treasury
85	85	and must be credited by the state treasurer as follows:
86	86	1.The first five hundred million dollars in revenue from the tax must be credited to the
87	87	North Dakota disaster fund as provided in section 57 - 66 - 05.
88	88	2.The remaining moneys collected and received under this chapter must be paid into the
89	89	state treasury and must be credited by the state treasurer to the general fund.
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122	122	57 - 66 - 05. North Dakota disaster fund.
123	123	The North Dakota disaster fund is a special fund in the state treasury. The fund consists of
124	124	all moneys allocated to the fund under section 57 - 66 - 04. Subject to legislative appropriation,
125	125	moneys in the fund:
126	126	1.May be used only for expenses:
127	127	a.To mitigate damages arising from transporting a substance using a pipeline in
128	128	service after July 31, 2025, which has a length greater than twenty-five miles
129	129	[40.23 kilometers] from onloading site to offloading site for the purpose of
130	130	injection and permanent underground storage of a substance in pore space
131	131	located in the state;
132	132	b.To purchase specialized equipment that may be used to respond to hazards
133	133	which is not provided by any other party pursuant to the rules and regulations of
134	134	the United States Department of Transportation Pipeline and Hazardous
135	135	Materials Safety Administration or other state or federal laws or regulations ;
136	136	c.For necessary training related to pipeline hazards which is not provided by any
137	137	other party pursuant to the rules and regulations of the United States Department
138	138	of Transportation Pipeline and Hazardous Materials Safety Administration or
139	139	other state or federal laws or regulations; or
140	140	d.Associated with a declaration of a state of disaster or emergency declared by the
141	141	governor in accordance with section 37 - 17.1 - 05.
142	142	2.May not be used for expenses covered by insurance or other federal or private
143	143	sources.
144	144	SECTION 2. EFFECTIVE DATE. This Act is effective for taxable events occurring after
145	145	June 30, 2025.
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