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- N.D. Cent. Code § 57-40.2-03.2 · Use tax on tobacco products
- N.D. Cent. Code § 57-40.2-03.3 · Use tax on contractors. (Effective through June 30, 2029)
- N.D. Cent. Code § 57-40.2-03.3 · Use tax on contractors. (Effective after June 30, 2029)
- N.D. Cent. Code § 57-40.2-03.4 · Reduced rate for manufacturing machinery and equipment
- N.D. Cent. Code § 57-40.2-04 · Exemptions
- N.D. Cent. Code § 57-40.2-04.1 · Use tax exemption for food and food ingredients
- N.D. Cent. Code § 57-40.2-04.2 · Use tax exemption for power plant construction, production, environmental upgrade, and repowering equipment and oil refinery or gas processing plant environmental upgrade equipment
- N.D. Cent. Code § 57-40.2-05 · Evidence of use
- N.D. Cent. Code § 57-40.2-06 · Payment of tax
- N.D. Cent. Code § 57-40.2-07 · Collection of use tax
- N.D. Cent. Code § 57-40.2-07.1 · Deduction to reimburse retailer for administrative expenses
- N.D. Cent. Code § 57-40.2-08 · Unlawful advertising
- N.D. Cent. Code § 57-40.2-09 · Records required
- N.D. Cent. Code § 57-40.2-10 · Revocation of permit and authority to do business
- N.D. Cent. Code § 57-40.2-11 · Tax paid on articles in other states or political subdivisions of other states
- N.D. Cent. Code § 57-40.2-12 · Unlawful sale or soliciting
- N.D. Cent. Code § 57-40.2-13 · Provisions of sales tax law applicable
- N.D. Cent. Code § 57-40.2-14 · Contractor's performance bonds for payment of use tax
- N.D. Cent. Code § 57-40.2-15 · Penalties - Offenses
- N.D. Cent. Code § 57-40.2-15.1 · Corporate officer liability
- N.D. Cent. Code § 57-40.2-15.2 · Governor and manager liability
- N.D. Cent. Code § 57-40.2-15.3 · Liability of a general partner in a limited liability limited partnership
- N.D. Cent. Code § 57-40.2-16 · Lien of tax - Collection - Action authorized
- N.D. Cent. Code § 57-40.2-17 · Disposition of excess tax collections
- N.D. Cent. Code § 57-40.3-01 · Definitions
- N.D. Cent. Code § 57-40.3-02 · Tax imposed
- N.D. Cent. Code § 57-40.3-02.1 · Tax imposed on motor vehicle lease
- N.D. Cent. Code § 57-40.3-03 · Separate and additional tax imposed
- N.D. Cent. Code § 57-40.3-03.1 · Separate and additional tax imposed
- N.D. Cent. Code § 57-40.3-04 · Exemptions
- N.D. Cent. Code § 57-40.3-05 · Purchaser to furnish motor vehicle purchaser's certificate to director of the department of transportation
- N.D. Cent. Code § 57-40.3-05.1 · Seller to furnish motor vehicle seller's certificate to purchaser
- N.D. Cent. Code § 57-40.3-06 · Presentation of motor vehicle purchaser's certificate to director
- N.D. Cent. Code § 57-40.3-07 · Title or license registration not to be issued unless tax paid
- N.D. Cent. Code § 57-40.3-07.1 · Lien for failure to pay tax
- N.D. Cent. Code § 57-40.3-08 · Presumption
- N.D. Cent. Code § 57-40.3-09 · Credit for excise tax paid in other states - Reciprocity
- N.D. Cent. Code § 57-40.3-10 · Transfer of revenue
- N.D. Cent. Code § 57-40.3-11 · Penalties
- N.D. Cent. Code § 57-40.3-12 · Director to act as agent of tax commissioner in administration of motor vehicle use tax
- N.D. Cent. Code § 57-40.4-01 · Motor vehicle excise tax refunds - Three-year limitation
- N.D. Cent. Code § 57-40.4-01.1 · Refund of tax on returned vehicles
- N.D. Cent. Code § 57-40.4-02 · Procedure for refunding
- N.D. Cent. Code § 57-40.4-03 · Appropriation
- N.D. Cent. Code § 57-40.5-01 · Definitions
- N.D. Cent. Code § 57-40.5-02 · Tax imposed
- N.D. Cent. Code § 57-40.5-03 · Exemptions
- N.D. Cent. Code § 57-40.5-04 · Purchaser to furnish aircraft purchaser's certificate to director of aeronautics
- N.D. Cent. Code § 57-40.5-05 · Presentation of aircraft purchaser's certificate to director
- N.D. Cent. Code § 57-40.5-06 · Aircraft registration not to be issued unless tax paid
- N.D. Cent. Code § 57-40.5-07 · Presumption
- N.D. Cent. Code § 57-40.5-08 · Credit for excise tax paid in other states - Reciprocity
- N.D. Cent. Code § 57-40.5-08.1 · Aircraft excise tax refunds - Three-year limitation
- N.D. Cent. Code § 57-40.5-08.2 · Procedure for refunding
- N.D. Cent. Code § 57-40.5-09 · Allocation of revenue
- N.D. Cent. Code § 57-40.5-10 · Penalties
- N.D. Cent. Code § 57-40.5-11 · Director to act as agent of tax commissioner in administration of aircraft excise tax - Provisions of motor vehicle excise tax applicable
- N.D. Cent. Code § 57-40.6-01 · Definitions
- N.D. Cent. Code § 57-40.6-02 · Authority of counties or cities to impose fee on assessed communications service - Procedure
- N.D. Cent. Code § 57-40.6-03 · Payment of fee by assessed communications service subscriber or customer
- N.D. Cent. Code § 57-40.6-03.1 · 911 database management charges
- N.D. Cent. Code § 57-40.6-04 · Fee collection procedure
- N.D. Cent. Code § 57-40.6-05 · Restriction on use of fee proceeds
- N.D. Cent. Code § 57-40.6-06 · Database
- N.D. Cent. Code § 57-40.6-07 · Use of the furnished information
- N.D. Cent. Code § 57-40.6-08 · Emergency services communication system, automated notification system, or emergency instructions - Liability
- N.D. Cent. Code § 57-40.6-09 · Governor to appoint an emergency services communication system advisory committee - Standards and guidelines - Report
- N.D. Cent. Code § 57-40.6-10 · Standards and guidelines
- N.D. Cent. Code § 57-40.6-11 · Annual report to legislative council
- N.D. Cent. Code § 57-40.6-12 · Emergency services communications coordinating committee - Membership - Duties
- N.D. Cent. Code § 57-40.6-13 · Provision of call location information by wireless service provider or prepaid wireless service provider or seller to law enforcement
- N.D. Cent. Code § 57-40.6-14 · Prepaid wireless emergency 911 fee
- N.D. Cent. Code § 57-40.6-15 · Prepaid wireless emergency 911 fee fund
- N.D. Cent. Code § 57-43.1-01 · Definitions
- N.D. Cent. Code § 57-43.1-02 · Tax imposed on motor vehicle fuels
- N.D. Cent. Code § 57-43.1-02.1 · Additional motor vehicle fuels taxes
- N.D. Cent. Code § 57-43.1-03 · Refund of tax for fuel used for an industrial purpose - Reduction for agricultural products utilization fund
- N.D. Cent. Code § 57-43.1-03.1 · Refund of tax for fuel used for agricultural purposes
- N.D. Cent. Code § 57-43.1-03.2 · Refund of tax for fuel purchased by native Americans - Fuels tax refund reserve fund - Continuing appropriation
- N.D. Cent. Code § 57-43.1-03.3 · Refund - Emergency medical services operation - Fire department
- N.D. Cent. Code § 57-43.1-04 · Form of claim for refund
- N.D. Cent. Code § 57-43.1-05 · Claim for refund - Limitation on filing
- N.D. Cent. Code § 57-43.1-06 · Refund to prevent taxation by multiple jurisdictions
- N.D. Cent. Code § 57-43.1-06.1 · Refund of tax on tax-exempt sales
- N.D. Cent. Code § 57-43.1-07 · Commissioner to examine and pay claims
- N.D. Cent. Code § 57-43.1-08 · Refund to state or political subdivision
- N.D. Cent. Code § 57-43.1-09 · Refunds to private individuals or corporations prohibited - Exception
- N.D. Cent. Code § 57-43.1-10 · Invoice issued to purchaser
- N.D. Cent. Code § 57-43.1-11 · Assignment of refund claims
- N.D. Cent. Code § 57-43.1-12 · Permit required during certain period - Revocation
- N.D. Cent. Code § 57-43.1-12.1 · Credit for taxes paid on worthless accounts and refunds
- N.D. Cent. Code § 57-43.1-13 · Refiner, supplier, distributor, importer, exporter, and terminal operator required to secure license - License fees
- N.D. Cent. Code § 57-43.1-14 · Bond or letter of credit required
- N.D. Cent. Code § 57-43.1-14.1 · Qualification for exporter license
- N.D. Cent. Code § 57-43.1-14.2 · Qualification for importer license
- N.D. Cent. Code § 57-43.1-15 · Application for license - Issuance of license - Denial of license
- N.D. Cent. Code § 57-43.1-15.1 · Revocation of license - Hearing to show cause - Reinstatement
- N.D. Cent. Code § 57-43.1-16 · Monthly report by refiner, supplier, distributor, importer, or exporter required
- N.D. Cent. Code § 57-43.1-16.1 · Report by terminal operator required
- N.D. Cent. Code § 57-43.1-16.2 · Common or contract carrier - License required - Records required - Diverted loads - Commissioner to audit records