North Dakota · Through 2026-07-31T11:12:02 · Newer source version available

N.D. Cent. Code § 57-34.1-06: Nonseverability

Where this section sits in the code

Title 57 Taxation
Chapter 57-34.1 Mobile Telecommunications Tax Sourcing

If a court of competent jurisdiction enters a final judgment on the merits that is based on federal law, is no longer subject to appeal, and substantially limits or impairs the essential elements of the Mobile Telecommunications Sourcing Act [Pub. L. 106-252; 114 Stat. 626], then the provisions of this chapter are invalid and have no legal effect as of the date of entry of the judgment.

Collected 2026-09-02T21:04:14Z. Source file · JSON

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