GroundRules
N.D. Cent. Code § 57-34-12: Rules
Where this section sits in the code
- Title 57 Taxation
- Chapter 57-34 Telecommunications Carriers Taxation
1.The tax commissioner may adopt any rules necessary to carry out this chapter.
2.The tax commissioner shall adopt rules as necessary to avoid double taxation of gross receipts and to eliminate the avoidance of taxation of gross receipts of telecommunications carriers under this chapter.
Collected 2026-09-02T21:04:14Z. Source file · JSON