North Dakota HB 1083: AN ACT to amend and reenact subsection 1 of section 57‑38.3‑02 of the North Dakota Century Code, relating to setoff of income tax refund for debts owed to the state; and to provide an effective date.

Bill Text

19.8047.01000
Sixty-sixth
Legislative Assembly
of North Dakota
Introduced by
Finance and Taxation Committee
(At the request of the North Dakota University System)
A BILL for an Act to amend and reenact subsection 1 of section 57-38.3-02 of the North Dakota
Century Code, relating to setoff of income tax refund for debts owed to the state; and to provide
an effective date.
BE IT ENACTED BY THE LEGISLATIVE ASSEMBLY OF NORTH DAKOTA:
SECTION 1. AMENDMENT. Subsection 1 of section 57-38.3-02 of the North Dakota
Century Code is amended and reenacted as follows:
1. "Claimant agency" means the department of human services, job service North
Dakota, workforce safety and insurance, state institutions of higher education, the
North Dakota student loan service center, the insurance commissioner, the North
Dakota guaranteed student loan program, the industrial commission acting as the
state housing finance agency under chapter 54-17, a housing authority created under
section 23-11-02, or the state court administrator on behalf of the state courts for
purposes of court-ordered fines, fees, or costs due the state. On or before September
first of each year, the state housing finance agency shall conduct an election by mail
among housing authorities of the state and certify to the tax commissioner which
housing authority received the greatest number of votes and is capable of compliance
with the duties of a claimant agency under section 57-38.3-05. During the ensuing
calendar year, the housing authority certified as selected under this subsection shall
act as the claimant agency for all housing authorities for the purposes of submitting
debtor information to the tax commissioner for fund transfers and for providing notice
to the debtor as required by section 57-38.3-05.
SECTION 2. EFFECTIVE DATE. This Act is effective for taxable years beginning after
December 31, 2018.
Page No. 1 19.8047.01000
HOUSE BILL NO. 1083

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