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- N.D. Cent. Code § 57-39.2-15.2 · Governor and manager liability
- N.D. Cent. Code § 57-39.2-15.3 · Liability of a general partner in a limited liability limited partnership
- N.D. Cent. Code § 57-39.2-16 · Appeals
- N.D. Cent. Code § 57-39.2-17 · Service of notice
- N.D. Cent. Code § 57-39.2-18 · Penalties - Offenses
- N.D. Cent. Code § 57-39.2-18.1 · Corporate officer liability
- N.D. Cent. Code § 57-39.2-19 · Commissioner to administer chapter
- N.D. Cent. Code § 57-39.2-20 · Tax, penalties, and other charges paid to commissioner - Disposition
- N.D. Cent. Code § 57-39.2-21 · General powers
- N.D. Cent. Code § 57-39.2-22 · Commissioner may appoint agents and employees - Compensation - Bond
- N.D. Cent. Code § 57-39.2-23 · Information deemed confidential - Certain releases of information authorized
- N.D. Cent. Code § 57-39.2-24 · Correction of errors
- N.D. Cent. Code § 57-39.2-24.1 · Claim for refund
- N.D. Cent. Code § 57-39.2-25 · Payment of refund
- N.D. Cent. Code § 57-39.2-26 · Allocation of revenue. (Effective through June 30, 2027)
- N.D. Cent. Code § 57-39.2-26.1 · State aid distribution fund - State treasurer - Continuing appropriation
- N.D. Cent. Code § 57-39.2-26.2 · Allocation of revenues to senior citizen services and programs matching fund - Continuing appropriation
- N.D. Cent. Code § 57-39.2-26.3 · County aid distribution fund - State treasurer - Continuing appropriation
- N.D. Cent. Code § 57-39.2-26.4 · Large facility development fund - State treasurer - Continuing appropriation - Report. (Effective through June 30, 2027)
- N.D. Cent. Code § 57-39.2-26.5 · Animal agriculture facility infrastructure fund - State treasurer - Continuing appropriation. (Expired effective July 1, 2029)
- N.D. Cent. Code § 57-39.2-27 · Disposition of excess tax collections
- N.D. Cent. Code § 57-39.2-28 · Refunds for Canadian residents
- N.D. Cent. Code § 57-39.2-29 · Sourcing - Multiple points of use exemption
- N.D. Cent. Code § 57-39.2-30 · Conditional sales contract
- N.D. Cent. Code § 57-39.2-31 · Seller and certified service provider limited immunity
- N.D. Cent. Code § 57-39.2-32 · Confidentiality of information obtained by certified service providers
- N.D. Cent. Code § 57-39.4-01 · Adoption of streamlined sales and use tax agreement
- N.D. Cent. Code § 57-39.4-02 · (301) State level administration
- N.D. Cent. Code § 57-39.4-03 · (302) State and local tax bases
- N.D. Cent. Code § 57-39.4-04 · (303) Seller registration
- N.D. Cent. Code § 57-39.4-05 · (304) Notice for state tax changes
- N.D. Cent. Code § 57-39.4-06 · (305) Local rate and boundary changes
- N.D. Cent. Code § 57-39.4-07 · (306) Relief from certain liability
- N.D. Cent. Code § 57-39.4-08 · (307) Database requirements and exceptions
- N.D. Cent. Code § 57-39.4-09 · (308) State and local tax rates
- N.D. Cent. Code § 57-39.4-10 · (309) Application of general sourcing rules and exclusions from the rules
- N.D. Cent. Code § 57-39.4-11 · (310) General sourcing rules
- N.D. Cent. Code § 57-39.4-11.1 · (310.1) Election for origin-based sourcing
- N.D. Cent. Code § 57-39.4-12 · (311) General sourcing definitions
- N.D. Cent. Code § 57-39.4-13 · (312) Multiple points of use
- N.D. Cent. Code § 57-39.4-14 · (313) Direct mail sourcing
- N.D. Cent. Code § 57-39.4-14.1 · (313.1) Election for origin-based direct mail sourcing
- N.D. Cent. Code § 57-39.4-15 · (314) Telecommunications sourcing
- N.D. Cent. Code § 57-39.4-16 · (315) Telecommunications sourcing definitions
- N.D. Cent. Code § 57-39.4-17 · (316) Enactment of exemptions
- N.D. Cent. Code § 57-39.4-18 · (317) Administration of exemptions
- N.D. Cent. Code § 57-39.4-19 · (318) Uniform tax returns
- N.D. Cent. Code § 57-39.4-20 · (319) Uniform rules for remittance of funds
- N.D. Cent. Code § 57-39.4-21 · (320) Uniform rules for recovery of bad debts
- N.D. Cent. Code § 57-39.4-22 · (321) Confidentiality and privacy protections under model 1
- N.D. Cent. Code § 57-39.4-23 · (322) Sales tax holidays
- N.D. Cent. Code § 57-39.4-24 · (323) Caps and thresholds
- N.D. Cent. Code § 57-39.4-25 · (324) Rounding
- N.D. Cent. Code § 57-39.4-26 · (325) Customer refund procedures
- N.D. Cent. Code § 57-39.4-27 · (326) Direct pay permits
- N.D. Cent. Code § 57-39.4-28 · (327) Library of definitions
- N.D. Cent. Code § 57-39.4-29 · (328) Taxability matrix
- N.D. Cent. Code § 57-39.4-30 · (329) Effective date for rate changes
- N.D. Cent. Code § 57-39.4-31 · Membership of streamlined sales tax governing board
- N.D. Cent. Code § 57-39.4-32 · (330) Bundled transactions
- N.D. Cent. Code § 57-39.4-33 · (331) Relief from certain liability for purchasers
- N.D. Cent. Code § 57-39.4-33.1 · (332) Specified digital products
- N.D. Cent. Code § 57-39.4-33.2 · (333) Use of specified digital products
- N.D. Cent. Code § 57-39.4-33.3 · (334) Replacement tax prohibited
- N.D. Cent. Code § 57-39.4-33.4 · (335) Tax administration practices
- N.D. Cent. Code § 57-39.4-34 · (501) Certification of service providers and automated systems
- N.D. Cent. Code § 57-39.4-35 · (502) State review and approval of certified automated system software and certain liability relief
- N.D. Cent. Code § 57-39.5-01 · Definitions
- N.D. Cent. Code § 57-39.5-01.1 · Trade-in deduction
- N.D. Cent. Code § 57-39.5-02 · Imposition - Transfer of funds - Exemptions
- N.D. Cent. Code § 57-39.5-03 · Replacement of insured machinery credit
- N.D. Cent. Code § 57-39.5-04 · Administration
- N.D. Cent. Code § 57-39.5-05 · Use tax and credit for taxes paid
- N.D. Cent. Code § 57-39.5-06 · Payment of tax under lease agreement
- N.D. Cent. Code § 57-39.6-01 · Definitions
- N.D. Cent. Code § 57-39.6-02 · Gross receipts tax on alcoholic beverages - Exemption
- N.D. Cent. Code § 57-39.6-03 · Gross receipts tax inclusion in purchase price
- N.D. Cent. Code § 57-39.6-04 · Administration
- N.D. Cent. Code § 57-39.6-05 · Use tax and credit for taxes paid
- N.D. Cent. Code § 57-39.9-01 · Authority to enter state-tribal sales, use, and gross receipts tax agreements
- N.D. Cent. Code § 57-39.9-02 · Agreement requirements
- N.D. Cent. Code § 57-39.9-03 · Inapplicability of chapter 54-40.2
- N.D. Cent. Code § 57-39.9-04 · Revenue allocation and distribution - Refunds - Continuing appropriation
- N.D. Cent. Code § 57-39.9-05 · Refunds - Continuing appropriation
- N.D. Cent. Code § 57-39.10-01 · Authority to enter state-tribal alcoholic beverages wholesale tax, tobacco products wholesale tax, and alcoholic beverages gross receipts tax agreements
- N.D. Cent. Code § 57-39.10-02 · Requirements for all state-tribal tax agreements
- N.D. Cent. Code § 57-39.10-03 · Alcoholic beverages wholesale tax agreement requirements
- N.D. Cent. Code § 57-39.10-04 · Tobacco products wholesale tax agreement requirements
- N.D. Cent. Code § 57-39.10-05 · Alcoholic beverages gross receipts tax agreement requirements
- N.D. Cent. Code § 57-39.10-06 · Inapplicability of chapter 54-40.2
- N.D. Cent. Code § 57-39.10-07 · Alcoholic beverages wholesale tax revenue allocation and distribution - Refunds - Continuing appropriation
- N.D. Cent. Code § 57-39.10-08 · Tobacco products wholesale tax revenue allocation and distribution - Refunds - Continuing appropriation
- N.D. Cent. Code § 57-39.10-09 · Alcoholic beverages gross receipts tax revenue allocation and distribution - Refunds - Continuing appropriation
- N.D. Cent. Code § 57-40.2-01 · Definitions
- N.D. Cent. Code § 57-40.2-02 · Tax imposed
- N.D. Cent. Code § 57-40.2-02.1 · Use tax imposed
- N.D. Cent. Code § 57-40.2-02.3 · Certain sellers located outside this state required to collect and remit sales taxes - Criteria
- N.D. Cent. Code § 57-40.2-02.4 · Marketplace facilitator tax collection requirement
- N.D. Cent. Code § 57-40.2-03 · Separate and additional use tax
- N.D. Cent. Code § 57-40.2-03.1 · Separate and additional use tax