- HB 1010 appropriated a total of $15,064,086 to the North Dakota Firefighter’s Association and certified city and rural fire departments.
- H.B. 1146 repealed SLIMPACT.
- SB 2010 and SB 2016 appropriated $16,701,207 to North Dakota Firefighters Association, certified city and rural fire districts and Department of Emergency services for firefighter training stipends.
- The Legislature, through H.B. 1145, increased the distribution of insurance premium tax revenue to the North Dakota Firefighters Association and the certified city and rural fire districts to $15,336,386.
- The Surplus Lines Insurance Multistate Compact (SLIMPACT) was enacted to allocate among the states the surplus lines premium tax paid to the insurer’s home state. The compact only becomes effective if 10 states join the compact or states representing more than 40% of the surplus lines insurance premium join.
- The method for calculating a penalty for failure to pay tax was changed.
- A credit was created for any insurance company making or participating in a loan under the North Dakota Low-Risk Incentive Fund (see N.D.C.C. ch. 26.1-50-05).
- The legislature adopted a $200 annual filling fee for all insurance companies.
- The legislature increased the insurance premium tax rate from 1.25% to 1.75% for accident, health, property, casualty and other types of insurance.
- The legislature increased the insurance premium tax rate from 0.5% to 1.25% for accident and health insurance and from 1% to 1.25% for property, casualty and other insurance.
- A credit was created for investments in the Myron G. Nelson Fund, Inc.
- Insurance companies doing business in the state, whether incorporated in North Dakota or any other state, became subject to the insurance premium tax and exempt from the corporation income tax.
- The legislature provided for a 2% rate for life insurance, 0.5% for accident and health insurance, and 1% for property, casualty and other types of insurance.
- Out-of-state insurance companies were subject to a 2.5% premium tax.
- North Dakota insurance companies were subject to corporation income tax, rather than insurance premium tax.
- The first general sales tax in North Dakota was enacted at a rate of 2%. The tax base generally consisted of all sales to consumers of personal property; sales or service of gas, electricity, water and communication; and sales of tickets to places of amusement.