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HB 1521

Concerning the duties of industrial insurance self-insured employers and third-party administrators.

2023-2024 Regular Session Introduced by Liz Berry and 4 co-sponsors

Expands North Dakota’s motor vehicle excise tax exemption to enrolled tribal members statewide, regardless of primary residence, with enrollment proof required.

Effective date 7/1/2024.
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Bill Summary · HB 1521

Summary — HB 1521 (North Dakota)

A bill to amend NDCC § 57‑40.3‑04(15) (motor vehicle excise tax exemption for enrolled tribal members); declares an emergency and — in one proposed version — applies retroactively to taxable events after June 30, 2023.

Main purpose and intent

HB 1521 would change North Dakota’s motor vehicle excise tax exemption for enrolled members of federally‑recognized Indian tribes so that the exemption applies more broadly to enrolled tribal members who acquire a motor vehicle anywhere in the state — regardless of whether their primary residence is located inside reservation boundaries. The bill requires presentation of documentation verifying tribal enrollment. The measure also includes an emergency declaration and, in an earlier proposed amendment, a retroactive application to taxable events occurring after June 30, 2023.

Key provisions

  • Amends and reenacts subsection 15 of NDCC § 57‑40.3‑04 (motor vehicle excise tax exemption).
  • Expands exemption eligibility to an individual who is an enrolled member of a federally recognized Indian tribe located within North Dakota, and explicitly provides the exemption “regardless of whether the individual's primary residence is within the boundaries of a reservation in this state.”
  • Requires an individual to present documentation verifying enrollment with a federally recognized Indian tribe in the state to qualify.
  • Proposed amendment (drafted earlier) made the change retroactive to taxable events after June 30, 2023.
  • Includes an emergency clause (declaring the act an emergency measure).

Who would be affected

  • Primary beneficiaries: enrolled members of federally recognized Indian tribes in North Dakota who purchase (acquire) motor vehicles within the state. Under the bill, those living off‑reservation could qualify for the excise tax exemption.
  • State and local governments: possible reduction in motor vehicle excise tax receipts to the extent the expanded exemption applies (no fiscal estimate included in the materials).
  • Motor vehicle purchasers and dealers: administrative process for claiming the exemption would require presentation and verification of tribal enrollment documentation.

Procedural history and outcome

  • Introduced: December 4, 2024. Sponsors and proponents included Representatives Brown, Davis, Finley‑DeVille, Holle, Ista, Nelson, Rios and Senators Hogan and Marcellais (as listed in the bill text).
  • Versions: Drafts showed variations (one version included retroactive application; a later engrossed version retained the substantive exemption change and emergency clause).
  • Final action (per provided status): Second reading — failed to pass (yeas 19, nays 73). The bill did not become law.

Related bills

  • SB 689 (companion)
  • SB 379 (companion)

Notes: The bill text as provided contains some duplicative/contradictory phrasing (likely reflecting edits between versions). The core policy objective is clear: broaden the motor vehicle excise tax exemption so enrolled tribal members may claim it regardless of whether their primary residence is on a reservation, subject to proof of enrollment. No official fiscal note for North Dakota was included in the provided documents; therefore, revenue impacts are not quantified here.

Compiled from official sources — confirm details with the bill’s official record.

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