GroundRules
N.D. Cent. Code § 57-43.3-24: Tax collection allowance
Where this section sits in the code
- Title 57 Taxation
- Chapter 57-43.3 Aviation Fuel Tax
The person required to remit the tax imposed by this chapter shall deduct one percent of the amount of tax due, up to a maximum of three hundred dollars per month, to cover the cost of collecting the tax and transmitting it to the commissioner.
Collected 2026-09-02T21:04:14Z. Source file · JSON