AN ACT to create and enact a new section to chapter 57‑39.2 of the North Dakota Century Code, relating to refunds for sales, use, farm machinery gross receipts, and alcoholic beverage gross receipts taxes; to amend and reenact subdivision ee of subsection 2 of section 12‑60‑24, sections 57‑01‑13 and 57‑37.1‑06, subsection 2 of section 57‑39.2‑11, and sections 57‑39.2‑27, 57‑40.2‑17, and 57‑40.3‑09 of the North Dakota Century Code, relating to criminal history record checks, alcoholic beverage gross receipts taxes, estate tax return filing requirements, sales and use taxes, and motor vehicle excise tax credits; to repeal section 57‑39.2‑24 of the North Dakota Century Code, relating to refunds for sales, use, farm machinery gross receipts, and alcoholic beverage gross receipts taxes; and to provide an effective date.