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South Dakota Form 1125-A: What You Should Know

If the disregarded entity has more than 1 owner, complete only one of the Federal Form 1120S; or only one of the NC Form 732. 2015 House Bill 841, Chapter 635 — North Dakota Legislature Title 3. General Provisions Disregarded Entity:  The entity is not to be used or considered for tax administration, administration or compliance purposes, including tax administration, collection, or liability, of the State of North Dakota. 2071 House Bill 1125 — Public Act. Introduced by: Representative York. An Act to repeal sections 13-38.2-1206 and 13-38.2-1207 of the 1972 North Dakota Statutes. 2082 House Bill 1059 — Public Act. Introduced by: Representative B. L. Brown. An Act to revise the rules and regulations for the State of North Dakota. 2085 House Bill 1060 — Public Act. Introduced by: Representative F. A. Vile. An Act to re-interpret the Uniform Commercial Code. Section 1. The following changes are made to Chapter 3.21 of the 1971 North Dakota Statutes: A. The following sections are revised to read as follows: S33.20.1(4) and S33.20.2 shall not apply to any person who is a tax collector or a person who is an investigator, a tax agent, a commercial examiner, or a tax service provider and who is not participating in a program offered by or under the direction of the Division of State Revenue or a unit of the Division of Taxation. S33.20.3 shall not prevent any other tax collector, tax agent, commercial examiner, or tax service provider from obtaining records on the basis of an investigation conducted pursuant to the regulations set forth below. No records related to the collection of any other tax provided for in the North Dakota Tax Code, a Division of Revenue or an entity under the jurisdiction of the Division of Taxation, nor are there grounds for an exception, shall be obtained through such investigations. The following section, section 3.20.4 (3.20.4.1) (6) (e) and the following paragraph are substituted to read as follows: S33.20.4.1. Notwithstanding the provisions of S33.

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