N.D. Cent. Code § 57-36-25.1: Deduction to reimburse licensed distributor for administrative expenses

1.A licensed distributor who pays the tax due under this chapter within the time limitations prescribed may deduct and retain one and one-half percent of the tax due to reimburse the distributor for expenses incurred in keeping records, preparing and filing returns, remitting the tax, and supplying information requested by the commissioner.

2.The total deduction allowed by this section may not exceed one hundred dollars per month for each licensed distributor.