ND
North Dakota Senate Bill SB2207

North Dakota 2025-2026 Regular Session

North Dakota Senate Bill SB2207 Compare Versions

OldNewDifferences
1-Sixty-ninth Legislative Assembly of North Dakota
2-In Regular Session Commencing Tuesday, January 7, 2025
3-SENATE BILL NO. 2207
4-(Senators Patten, Marcellais, Walen, Weston)
5-(Representatives Brown, Davis)
6-AN ACT to amend and reenact subsection 2 of section 57-40.3-04 of the North Dakota Century Code,
7-relating to a motor vehicle excise tax exemption for tribal governments; and to provide an
8-effective date.
1+25.0457.02000
2+Sixty-ninth
3+Legislative Assembly
4+of North Dakota
5+Introduced by
6+Senators Patten, Marcellais, Walen, Weston
7+Representatives Brown, Davis
8+A BILL for an Act to amend and reenact subsection 2 of section 57-40.3-04 of the North Dakota
9+Century Code, relating to a motor vehicle excise tax exemption for tribal governments; and to
10+provide an effective date.
911 BE IT ENACTED BY THE LEGISLATIVE ASSEMBLY OF NORTH DAKOTA:
10-SECTION 1. AMENDMENT. Subsection 2 of section 57-40.3-04 of the North Dakota Century Code
11-is amended and reenacted as follows:
12+SECTION 1. AMENDMENT. Subsection 2 of section 57-40.3-04 of the North Dakota
13+Century Code is amended and reenacted as follows:
1214 2.a.Any motor vehicle procured by, owned by, or in possession of the:
1315 (1)The federal orgovernment;
1416 (2)The state government or a;
1517 (3)A political subdivision thereofof this state;
16-(4)A tribal government of a federally recognized Indian tribe within the boundaries of
17-any reservation in this state; or a motor vehicle procured by or
18-(5)A person on behalf of the North Dakota lottery thatwhen the motor vehicle is to be
19-awarded as a prize in a game or promotion.
20-b.For purposes of this subsection, an "Indian tribe" means a tribal government agency,
21-instrumentality, or political subdivision that performs essential government functions. The
22-term does not include a business entity or agency with the primary purpose of operating
23-a business enterprise.
24-SECTION 2. EFFECTIVE DATE. This Act is effective for taxable events occurring after June 30,
25-2025. S. B. NO. 2207 - PAGE 2
26-____________________________ ____________________________
27-President of the Senate Speaker of the House
28-____________________________ ____________________________
29-Secretary of the Senate Chief Clerk of the House
30-This certifies that the within bill originated in the Senate of the Sixty-ninth Legislative Assembly of North
31-Dakota and is known on the records of that body as Senate Bill No. 2207.
32-Senate Vote:Yeas 41 Nays 3 Absent 3
33-House Vote: Yeas 75 Nays 15 Absent 4
34-____________________________
35-Secretary of the Senate
36-Received by the Governor at ________M. on _____________________________________, 2025.
37-Approved at ________M. on __________________________________________________, 2025.
38-____________________________
39-Governor
40-Filed in this office this ___________day of _______________________________________, 2025,
41-at ________ o’clock ________M.
42-____________________________
43-Secretary of State
18+(4)A tribal government of a federally recognized Indian tribe within the
19+boundaries of any reservation in this state; or a motor vehicle procured by or
20+(5)A person on behalf of the North Dakota lottery thatwhen the motor vehicle is
21+to be awarded as a prize in a game or promotion.
22+b.For purposes of this subsection, an "Indian tribe" means a tribal government
23+agency, instrumentality, or political subdivision that performs essential
24+government functions. The term does not include a business entity or agency
25+with the primary purpose of operating a business enterprise.
26+SECTION 2. EFFECTIVE DATE. This Act is effective for taxable events occurring after
27+June 30, 2025.
28+Page No. 1 25.0457.02000
29+ SENATE BILL NO. 2207
30+SENATE BILL NO. 2207
31+with House Amendments
32+1
33+2
34+3
35+4
36+5
37+6
38+7
39+8
40+9
41+10
42+11
43+12
44+13
45+14
46+15
47+16
48+17
49+18
50+19
51+20