N.D. Cent. Code § 57-39.4-30: (329) Effective date for rate changes
Where this section sits in the code
- Title 57 Taxation
- Chapter 57-39.4 Streamlined Sales And Use Tax Agreement
Each member state shall provide that the effective date of rate changes for services covering a period starting before and ending after the statutory effective date shall be as follows:
1.For a rate increase, the new rate shall apply to the first billing period starting on or after the effective date.
2.For a rate decrease, the new rate shall apply to bills rendered on or after the effective date.
Collected 2026-09-02T21:04:14Z. Source file · JSON