On page 1, line 1, of the Introduced bill, after "sales" insert " and use"
On page 1, line 4, of the Introduced bill, after "Dakota:" delete "Section 1. That § 10-45-47. 1 be AMENDED:
"
On page 1, line 5, of the Introduced bill, after "AMENDED:" delete "10-45-47. 1. "
On page 1, line 5, of the Introduced bill, after "10-45-47.1. " delete "The secretary of revenue may promulgate rules pursuant to chapter 1-26 concerning:
(1) Licensing, including bonding and filing license applications;
(2) The filing of returns and payment of the tax;
(3) Determining the application of the tax and exemptions;
(4) Taxpayer record-keeping requirements; and
(5) Determining auditing methods; and
(6) The filing for tax refund applications."
On page 1, line 13, of the Introduced bill, after "That" delete " chapter 10-45 be amended with"
On page 1, line 13, of the Introduced bill, after "SECTION" insert " be added to chapter 1-16G"
On page 1, line 14, of the Introduced bill, delete " 2 to 6" and insert " 1 to 4"
On page 2, line 24, of the Introduced bill, after "That" delete " chapter 10-45 be amended with"
On page 2, line 24, of the Introduced bill, after "SECTION" insert " be added to chapter 1-16G"
On page 2, line 27, of the Introduced bill, delete " this chapter" and insert " chapters 10-45 and 10-46, excluding any tax imposed by a municipality"
On page 3, line 1, of the Introduced bill, delete " 10-45" and insert " 1-16G"
On page 3, line 10, of the Introduced bill, delete " this chapter" and insert " chapters 10-45 and 10-46"
On page 3, line 11, of the Introduced bill, after "That" delete " chapter 10-45 be amended with"
On page 3, line 11, of the Introduced bill, after "SECTION" insert " be added to chapter 1-16G"
On page 3, line 13, of the Introduced bill, delete " Department of Revenue" and insert " Governor's Office of Economic Development"
On page 3, line 14, of the Introduced bill, delete " section 2" and insert " section 1"
On page 3, line 18, of the Introduced bill, after "center." delete "Section 6. That a NEW SECTION be added to chapter 10-45:
"
On page 3, line 19, of the Introduced bill, after "10-45:" delete "An application for a refund as provided for in this Act must be made at the time and in the manner directed by the Governor's Office of Economic Development and must include information sufficient to permit the Department of Revenue to verify the sales and use taxes paid and the refund status of the sale or use."