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Bill > HB1214


ND HB1214

ND HB1214
Taxes imposed on air carrier transportation companies; and to provide an effective date.


summary

Introduced
01/11/2021
In Committee
03/23/2021
Crossed Over
02/02/2021
Passed
03/26/2021
Dead
Signed/Enacted/Adopted
04/01/2021

Introduced Session

67th Legislative Assembly

Bill Summary

AN ACT to amend and reenact section 57-32-01 of the North Dakota Century Code, relating to taxes imposed on air carrier transportation companies; and to provide an effective date.

AI Summary

This bill amends section 57-32-01 of the North Dakota Century Code to expand the definition of "air carrier transportation company" or "air transportation company" to include any other certified air carrier that shares a flight designator code, operates under the same trade name, or operates under the same livery as the air carrier transportation company. The bill also provides an effective date for the changes, which will apply to taxable years beginning after December 31, 2020.

Committee Categories

Budget and Finance, Transportation and Infrastructure

Sponsors (7)

Last Action

Signed by Governor 03/31 (on 04/01/2021)

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