Source: http://www.lawserver.com/law/state/north-dakota/nd-code/north_dakota_code_chapter_57_39-2
Timestamp: 2013-06-19 16:19:31
Document Index: 801352894

Matched Legal Cases: ['§ 57', '§ 57', '§ 57', '§ 57', '§ 57', '§ 57', '§ 57', '§ 57', '§ 57', '§ 57', '§ 57', '§ 57', '§ 57', '§ 57', '§ 57', '§ 57', '§ 57', '§ 57', '§ 57', '§ 57', '§ 57', '§ 57', '§ 57', '§ 57', '§ 57', '§ 57', '§ 57', '§ 57', '§ 57', '§ 57', '§ 57', '§ 57', '§ 57', '§ 57', '§ 57', '§ 57', '§ 57', '§ 57', '§ 57', '§ 57', '§ 57', '§ 57', '§ 57', '§ 57', '§ 57', '§ 57', '§ 57', '§ 57', '§ 57', '§ 57']

North Dakota Code > Chapter 57-39.2 - Sales Tax :: Lawserver LawServer - Laws, Legal Information and Lawyers
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North Dakota Code > Chapter 57-39.2 - Sales Tax North Dakota Code > Title 57 > Chapter 57-39.2 - Sales TaxCurrent as of: 2009Check for updates§ 57-39.2-01(Effective through June 30, 2011) Definitions§ 57-39.2-02.1Sales tax imposed§ 57-39.2-03.2Sales tax on alcoholic beverages and tobacco products§ 57-39.2-03.3Sales tax on sales through vending machines§ 57-39.2-03.7Surcharge on rental motor vehicles§ 57-39.2-03.9Sales tax on tobacco products§ 57-39.2-03.10Bundled telecommunications services including exempt services§ 57-39.2-04(Effective through June 30, 2015) Exemptions§ 57-39.2-04.1Sales tax exemption for food and food ingredients§ 57-39.2-04.2(Effective through June 30, 2015) Sales tax exemption for power plant construction, production, environmental upgrade, and repowering equipment and oil refinery or gas processing plant environmental upgrade equipment§ 57-39.2-04.3Sales tax exemption for manufacturing or recycling machinery and equipment and primary sector business computer and telecommunications equipment§ 57-39.2-04.4Sales tax exemption for materials used to construct agricultural commodity processing facility§ 57-39.2-04.5Sales and use tax exemption for materials used in compressing, processing, gathering, or refining of gas§ 57-39.2-04.6Sales and use tax exemption for materials used in construction or expansion of an oil refinery§ 57-39.2-04.7(Effective through June 30, 2011) Sales tax exemption for equipment used in telecommunications infrastructure development§ 57-39.2-05Credit or refund for taxes paid on worthless accounts and repossessions§ 57-39.2-06Credit to relief agency and local governmental units§ 57-39.2-08.2Sales tax to be added to purchase price and be a debt§ 57-39.2-08.3Sales tax on alcoholic beverages may be included in purchase price§ 57-39.2-09Unlawful act§ 57-39.2-10Records required - Sales for resale exempt§ 57-39.2-10.1Responsibilities of special events promoters - Penalty§ 57-39.2-11Return of gross receipts§ 57-39.2-12Payment of tax - Bond - Creation of lien§ 57-39.2-12.1Deduction to reimburse retailer for administrative expenses§ 57-39.2-13Lien of tax - Collection - Action authorized§ 57-39.2-14Permits - Application fee for reissuance§ 57-39.2-14.1Commissioner may authorize direct payment of sales and use tax§ 57-39.2-15Failure to file return - Incorrect return§ 57-39.2-15.1Extensions of time to perform sales tax audits§ 57-39.2-15.2Governor and manager liability§ 57-39.2-16Appeals§ 57-39.2-17Service of notice§ 57-39.2-18Penalties - Offenses§ 57-39.2-18.1Corporate officer liability§ 57-39.2-19Commissioner to administer chapter§ 57-39.2-20Tax, penalties, and other charges paid to commissioner - Disposition§ 57-39.2-21General powers§ 57-39.2-22Commissioner may appoint agents and employees - Compensation - Bond§ 57-39.2-23Information deemed confidential - Certain releases of information authorized§ 57-39.2-24Correction of errors§ 57-39.2-25Payment of refund§ 57-39.2-26Allocation of revenue§ 57-39.2-26.1Allocation of revenues among political subdivisions§ 57-39.2-26.2Allocation of revenues to senior citizen services and programs matching fund - Continuing appropriation§ 57-39.2-27Disposition of excess tax collections§ 57-39.2-28Refunds for Canadian residents§ 57-39.2-30Conditional sales contract§ 57-39.2-31Seller and certified service provider limited immunity§ 57-39.2-32Confidentiality of information obtained by certified service providers________________________________________________________________________