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COMMONWEALTH OF THE NORTHERN MARIANA ISLANDS
Eloy S. Inos
Governor
Honorable Joseph P. Deleon Guerrero Speaker, House of Representatives Nineteenth Northern Marianas Commonwealth Legislature
Saipan, MP 96950
Honorable Victor B. Hocog Senate President, The Senate Nineteenth Northern Marianas Commonwealth Legislature Saipan, MP 96950
Dear Mr. Speaker and Mr. President:
Ralph DLG. Torres
Lieutenant Governor
This is to inform you that I have signed into law House Bill No. 19-92, HDl, entitled, "To amend 4 CMC Section 1402(c) to add a new subsection (14) to exempt generators and household appliances from the excise tax for the duration of the declaration of disaster pursuant to 4 CMC Section 5142; and for other purposes," which was passed by the House of Representatives and the Senate of the Nineteenth Northern Marianas Commonwealth Legislature.
This bill becomes Public Law No. 19-4. Copies bearing my signature are forwarded for your reference.
Sincerely,
cc: Lt. Governor; Attorney General's Office; Public Auditor; Special Assistant for Administration; Special Assistant for Programs and Legislative Review
Caller Box 10007 Saipan, MP 96950 Telephone: (670) 237-2200 Facsimile: (670) 664-2211/2311
House of representatives
19th NORTHERN MARIANAS COMMONWEALTH LEGISLATURE
P.O. BOX 500586 SAIPAN, MP 96950
August 21, 2015e
The Honorable Eloy S. Inos Governor
Commonwealth of the Northern Mariana Islands
Capitol Hill Saipan, MP 96950
Dear Governor Inos:
I have the honor of transmitting herewith for your action H.B. No. 19-92, HDl, entitled: "To amend 4 CMC Section 1402(c) to add a new subsection (14) to exempt generators and household appliances from the excise tax for the duration of the declaration of disaster pursuant to 4 CMC Section 5142 ; and for other purposes.", which was passed by the House of Representatives and the Senate of the Nineteenth Northern Marianas Commonwealth Legislature.
Sincerely yours,
Attachment
Nineteenth Legislature of the
Commonwealth of tlie :Northern !Mariana Isfa.nas
IN THE HOUSE OF REPRESENTATIVES
Second Regular Session August 13, 2015
Representative Joseph P. Deleon Guerrero, of Saipan, Precinct 1 (for himself, Representatives Edwin P. Aldan,
Blas Jonathan "BJ" T. Attao, Anthony T. Benavente, Roman C. Benavente, George N. Camacho, Lorenzo I. Deleon Guerrero, Angel A. Demapan, Rafael S. Demapan, Joseph Lee Pan T. Guerrero, Glenn L. Maratita, Felicidad T. Ogumoro, Edwin K. Propst, Antonio P. Sablan, John Paul P. Sablan, Francis S. Taimanao, Ramon
A. Tebuteb, and Edmund S. Villagomez,) in an open and public meeting with an opportunity for the public to comment, introduced the following Bill:
The Bill was not referred to a House Committee.
THE BILL WAS PASSED BY THE HOUSE OF REPRESENTATIVES ON FIRST AND FINAL READING, AUGUST 13, 2015;
with amendments in the form ofH. B. 19-92, HDl and transmitted to the
THE SENATE.
The Bill was not referred to a Senate Committee.
THE BILL WAS PASSED BY THE SENATE ON FIRST AND FINAL READING, AUGUST 17, 2015;
without amendments.
H.B. 19-92, HDl WAS RETURNED TO THE HOUSE OF REPRESENTATIVES ON AUGUST 18, 2015.
THE BILL WAS FINALLY PASSED ON AUGUST 13, 2015.
Li Clerk
Nineteenth Legislature of the
Commonwealth of the Northern Mariana Islands
IN THE HOUSE OF REPRESENTATIVES
First Day, Second Regular Session August 13, 2015
D. B. No. 19-92, DBI
AN ACT
To amend 4 CMC Section 1402(c) to add a new subsection (14) to exempt generators and household appliances from the excise tax for the duration of the declaration of disaster pursuant to 4 CMC Section 5142 ; and for other purposes.
Be it enacted by the Nineteenth Northern Marianas Commonwealth Legislature:
1 Section 1. Findings and Purpose. The Legislature finds that due to the recent
2 tragedy of a typhoon ravaging our beloved Commonwealth, citizens have lost and are lacking
3 the necessary home appliances to sustain a comfortable living. The lack of access to water
4 and electricity continues to exacerbate the living conditions and aggravate the citizens who
5 have been inflicted by this calamity. Therefore, proper measures must be taken in order
6 improve the living situation of citizens badly affected by this catastrophe.
7 The Legislature finds that imposing a tax on non-commercial generators and home
8 appliances during times of natural disaster is counter-productive. While citizens continue to
9 suffer from emotional and financial stress, exempting power generators and personal
10 household appliances from an excise tax will help the recovery.
11 The purpose of this Act is to amend 4 CMC Section 1402(c) by adding a new
12 subsection (14) to exempt generators and personal household appliances from being charged
1 an excise tax, provided that this clause will automatically take effect upon a price declaration
2 pursuant to 4 CMC Section 5142 (a) and also sunset after the disaster abates within a
3 reasonable 30 day period.
4 Section 2. Amendment. 4 CMC Section 1402 (c) is hereby amended by adding a new
5 subsection (14) to read as follows:
6 "§1402. Excise Tax.
7 (c) Exemptions from Excise Tax. The following items shall be exempt from
8 excise tax:
9 (14) Non-commercial household appliances not intended for resale,
10 including but not limited to the following: freezers, refrigerators, washers,
11 dryers, and power generators, provided that each item is not more than $6,000.
12 Notwithstanding any provision of law, this exemption shall be applied once
13 per household separate and apart for each item, for the duration of the
14 declaration of disaster pursuant to 4 CMC Section 5142 (a) or within thirty
15 (30) days of said declaration, whichever period is longer."
16 Section 3. Amendment. 4 CMC §1411 is amended by adding the following
17 subsection:
18 "(a) The Environmental Beautification Tax, is suspended for the duration of
19 the declaration of disaster to the same extent as the exemptions from excise tax
20 provided in 4 CMC §1402 (c) (14)."
21 Section 3. Severability. If any provisions of this Act or the application of any such
22 provision to any person or circumstance should be held invalid by a court of competent
23 jurisdiction, the remainder of this Act or the application of its provisions to persons or
24 circumstances other than those to which it is held invalid shall not be affected thereby.
25 Section 4. Savings Clause. This Act and any repealer contained herein shall not be
26 construed as affecting any existing right acquired under contract or acquired under statutes
27 repealed or under any rule, regulation, or order adopted under the statutes. Repealers
28 contained in this Act shall not affect any proceeding instituted under or pursuant to prior law.
29 The enactment of the Act shall not have the effect of terminating, or in any way modifying,
1 any liability, civil or criminal, which shall already be in existence on the date this Act
2 becomes effective.
3 Section 5. Effective Date. This Act shall take effect upon its approval by the
4 Governor, or its becoming law without such approval.
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