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

N.D. Cent. Code § 57-43.1-24: Tax collection allowance

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Where this section sits in the code
  1. Title 57 Taxation
  2. Chapter 57-43.1 Motor Vehicle Fuels And Importer For Use Taxes

The person required to remit the tax imposed by this chapter shall retain two percent of the amount of tax due to cover the cost of collecting the tax and transmitting it to the commissioner. This provision does not apply to tax on excess inventory losses and does not apply to additional tax assessed during an audit.

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

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