reglab/statecodes huggingface dataset:
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-09 - Oil and Gas Gross Production and Oil Extraction Taxes › Chapter 81-09-02 - Oil and Gas Gross Production Tax › Section 81-09-02-14.1 - Taxation of oil pipeline volume gains

Current through Supplement No. 393, July, 2024
1. Each operator of
				an oil pipeline in North Dakota must file a report with the tax commissioner
				showing its volume gains and volume losses for the calendar year. The report
				may be filed in the form of the pipeline's "over and short" report compiled
				during the ordinary course of its business. The annual report must be filed by
				the twenty-fifth day of February following the end of the calendar year.
2. The volume gains and losses
				must be calculated on a monthly basis by subtracting the total amount of oil
				received by the pipeline as measured at the well or at the trunkline from the
				total amount of oil delivered by the pipeline as measured at a subsequent
				point. If this calculation results in a positive number, there is a volume
				gain. If this calculation results in a negative number, there is a volume loss.
3. For purposes of calculating a
				volume gain or volume loss under this section, a volume gain cannot be
				decreased and a volume loss cannot be increased by oil lost due to spillage,
				leakage, fire, theft, or any other event resulting in a physical loss of oil.
General Authority: NDCC
					 57-51-21
Law Implemented: NDCC
					 57-51-02,
					 57-51-05,
					 57-51-06
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-09 - Oil and Gas Gross Production and Oil Extraction Taxes › Chapter 81-09-02 - Oil and Gas Gross Production Tax › Section 81-09-02-15 - Exempt royalty interests

Current through Supplement No. 393, July, 2024
1. A royalty
				interest in oil or gas is exempt from the gross production tax if the royalty
				interest is owned by any of the following entities and that entity's immunity
				from taxation has not been waived by the appropriate governmental authority:
a. The federal government or an
				instrumentality of the federal government.
b. The state of North Dakota or its political
				subdivisions.
c. An organized
				Indian tribe, whose land cannot be alienated without consent of the federal
				government.
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-09 - Oil and Gas Gross Production and Oil Extraction Taxes › Chapter 81-09-02 - Oil and Gas Gross Production Tax › Section 81-09-02-16 - Exemption for lease use gas

Current through Supplement No. 393, July, 2024
Any gas taken directly from the wellhead or returned to the
				  lease from a treating or processing plant and used in the production of oil or
				  gas is exempt from taxation. This exemption is for gas used in drilling for or
				  producing oil or gas or repressurization of a reservoir. Examples of exempt gas
				  include, but are not limited to, gas used as fuel for heater-treaters or
				  separators or in lift or injection operations.
General Authority: NDCC
					 57-51-21
Law Implemented: NDCC
					 57-51-05
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-09 - Oil and Gas Gross Production and Oil Extraction Taxes › Chapter 81-09-02 - Oil and Gas Gross Production Tax › Section 81-09-02-18 - Method for calculating the tax rate on gas

Current through Supplement No. 393, July, 2024
The gas tax rate will be calculated by the following method:
1. An annual average of the gas fuels
				producer price index, commodity code 05-3, as published by the United States
				department of labor, bureau of labor statistics, will be calculated by dividing
				the sum of the monthly gas fuels producer price index for January through
				December of the previous calendar year by the denominator of twelve, with the
				resultant rounded to one place after the decimal.
2. The gas base rate adjustment will be
				calculated by dividing the annual average of the gas fuels price index by the
				denominator of 75.7, with the resultant rounded to six places after the
				decimal.
3. The gas tax rate will
				be calculated by multiplying $.04 times the gas base rate adjustment, with the
				resultant rounded to four places after the decimal.
General Authority: NDCC
					 57-51-21
Law Implemented: NDCC
					 57-51-02.2
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-09 - Oil and Gas Gross Production and Oil Extraction Taxes › Chapter 81-09-02 - Oil and Gas Gross Production Tax › Section 81-09-02-19 - Reporting requirements for producers and purchasers

Current through Supplement No. 393, July, 2024
1.
				The purchaser of oil at the well must file a monthly oil purchaser's report, as
				follows:
a. If the purchase of oil at the
				well is an arm's length transaction, the first purchaser must file the oil
				purchaser's report.
b. If the
				first purchase of oil at the well is a non-arm's length transaction and the oil
				is resold at the well to an arm's length purchaser, the second purchaser must
				file the oil purchaser's report.
c. If the first purchase of oil at the well
				is a non-arm's length transaction and the oil is not resold at the well but is
				sold downstream, the purchaser at the well must file the oil purchaser's
				report.
d. The term arm's length
				transaction as used in this section is defined in section
				81-09-02-09.
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-09 - Oil and Gas Gross Production and Oil Extraction Taxes › Chapter 81-09-02 - Oil and Gas Gross Production Tax › Section 81-09-02-20 - Waiver of requirement to file producer's report

Current through Supplement No. 393, July, 2024
1.
				The commissioner may waive the producer's requirement to file a monthly oil or
				gas report. To qualify for a waiver the producer must file an application for
				waiver with the commissioner. The producer must receive written approval from
				the commissioner before a waiver of the filing requirement will become
				effective.
2. All tax due on oil
				sold from a producing property, for which the filing requirement has been
				waived, must be reported and paid on the purchaser's monthly report. A waiver
				does not release a producer from any responsibility to remit tax due. A
				producer's period of obligation will be determined by the filing date of the
				purchaser's return. A producer must continue to maintain production records for
				inspection by the commissioner.
3.
				A producer must continue to report and remit the tax on all oil not sold at the
				well, including any oil used, lost, stolen, or otherwise unaccounted for after
				it has been produced even though a waiver has been received.
4. The commissioner may terminate the waiver
				at any time by providing written notice to the producer. The producer will be
				required to file a return effective for the production month following the
				month in which the notice of termination is issued. The producer may terminate
				the waiver by providing the commissioner with written notice that a return will
				be filed in the next succeeding month.
General Authority: NDCC
					 57-51-21
Law Implemented: NDCC
					 57-51-06
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-09 - Oil and Gas Gross Production and Oil Extraction Taxes › Chapter 81-09-03 - Oil Extraction Tax › Section 81-09-03-01 - Application of oil and gas gross production tax rules to the oil extraction tax

Current through Supplement No. 393, July, 2024
All rules and regulations adopted in chapter 81-09-02 for the
				  administration of the oil and gas gross production tax law, not in conflict
				  with the provisions of the oil extraction tax law, shall apply to and govern
				  the administration of the oil extraction tax law.
General Authority: NDCC
					 57-51-21
Law Implemented: NDCC
					 57-51.1-05
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-09 - Oil and Gas Gross Production and Oil Extraction Taxes › Chapter 81-09-03 - Oil Extraction Tax › Section 81-09-03-02 - Definitions

Current through Supplement No. 393, July, 2024
As used in these sections and for the administration of North
				  Dakota Century Code chapter 57-51.1, unless the context requires otherwise, the
				  following definitions apply:
1.
				"Completion" or "completed" means an oil well will be considered completed when
				the first oil is produced through wellhead equipment after production casing
				has been run.
2. "Drilled" means
				the spudding of a well.
3.
				"Incremental production" means the oil which has been classified as incremental
				by the industrial commission under subsections 5 and 6 of North Dakota Century
				Code section
				57-51.1-03.
4. "New well" means a well initially drilled
				and originally completed after April 27, 1987, to a separate and distinct
				reservoir as recognized by the industrial commission.
5. "Nonincremental production" means the oil
				which has not been classified as incremental by the industrial
				commission.
6. "Reservoir" means a
				common source of supply as defined by the industrial commission.
7. "Test oil" means oil recovered during and
				after drilling but before normal completion of a well.
8. "Unit" means the total area of land that
				results from the combining of interests in all or parts of two or more leases
				or fee interests in order to operate the reservoir as a single production unit
				subject to a single operating interest. A unit may be formed by an agreement
				between the mineral interest owners (voluntary unitization) or by order of an
				agency of the state or federal government (compulsory unitization). A unit does
				not include "poolings" resulting from the enforcement of spacing requirements.
				This definition is only effective for periods prior to April 27,
				1987.
General Authority:
NDCC
					 57-51-21,
					 57-51.1-05
Law Implemented:
NDCC
					 57-51.1-01(3)(4)(5)(8),
					 57-51.1-03(3)
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-09 - Oil and Gas Gross Production and Oil Extraction Taxes › Chapter 81-09-03 - Oil Extraction Tax › Section 81-09-03-05.1 - Tax incentives for qualifying secondary recovery projects

Current through Supplement No. 393, July, 2024
The exemption for incremental production from a qualifying
				  secondary recovery project starts with the first day of the first month in
				  which incremental oil is produced from the project.
General Authority:
NDCC
					 57-51-21,
					 57-51.1-05
Law Implemented:
NDCC
					 57-51.1-01(5)(6)
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-09 - Oil and Gas Gross Production and Oil Extraction Taxes › Chapter 81-09-03 - Oil Extraction Tax › Section 81-09-03-05.2 - Tax incentives for qualifying tertiary recovery projects

Current through Supplement No. 393, July, 2024
1. The exemption
				for incremental production from a qualifying tertiary recovery project starts
				with the first day of the first month in which incremental oil is produced from
				the project.
2. The exemption and
				rate reduction may be eliminated as of the first day of the first month in
				which the unit ceased to be operated as a qualified project if the industrial
				commission determines that the unit operator is not continuing to operate the
				unit as a qualifying tertiary recovery project.
General Authority:
NDCC
					 57-51-21,
					 57-51.1-05
Law Implemented:
NDCC
					 57-51.1-01(5)(6)
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-09 - Oil and Gas Gross Production and Oil Extraction Taxes › Chapter 81-09-03 - Oil Extraction Tax › Section 81-09-03-05.3 - Reporting requirements for secondary and tertiary recovery projects

Current through Supplement No. 393, July, 2024
1.
Categorization and taxation of
				production.
The unit operator must report on a form prescribed by the
				commissioner all of the oil produced from the project. The aforementioned
				production is categorized and taxed in the following manner:
a. If the five-year or ten-year exemption is
				in effect, any incremental production is exempt from the oil extraction tax.
b. If the applicable exemption
				period has expired, any incremental production is subject to extraction tax at
				a rate of four percent.
c. Any
				nonincremental production attributable to stripper wells, new wells, and
				worked-over wells is exempt from the oil extraction tax. The volume of this
				exempt nonincremental production must be calculated by multiplying the actual
				production from any stripper wells, new wells, and worked-over wells by a
				fraction the numerator of which is the lesser of the volume of oil projected
				pursuant to the production decline curve or the total volume of oil produced
				from the project and the denominator of which is the total volume of oil
				produced from the project.
d. If a
				project has been certified as qualifying for a reduced extraction tax rate, any
				nonincremental production which is not otherwise exempt is subject to
				extraction tax at a rate of four percent.
e. If a project has not been certified as
				qualifying for a reduced extraction tax rate, any nonincremental production
				which is not otherwise exempt is subject to extraction tax at a rate of six and
				one-half percent.
f. If a project
				has not been certified as qualifying for a reduced extraction tax rate, any
				nonincremental production attributable to new wells that are no longer exempt
				is subject to extraction tax at a rate of four percent. The volume of
				nonincremental production subject to this reduced rate must be calculated by
				multiplying the actual production from any new wells that are no longer exempt
				by a fraction the numerator of which is the lesser of the volume of oil
				projected pursuant to the production decline curve or the total volume of oil
				produced from the project and the denominator of which is the total volume of
				oil produced from the project.
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-09 - Oil and Gas Gross Production and Oil Extraction Taxes › Chapter 81-09-03 - Oil Extraction Tax › Section 81-09-03-06

Current through Supplement No. 393, July, 2024
General Authority: NDCC
					 57-51-21,
					 57-51.1-05
Law Implemented: NDCC
					 57-51.1-03(3)
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-09 - Oil and Gas Gross Production and Oil Extraction Taxes › Chapter 81-09-03 - Oil Extraction Tax › Section 81-09-03-07 - Stripper well exemption

Current through Supplement No. 393, July, 2024
Oil produced from a stripper well property is exempt from the
				  oil extraction tax.
To be eligible for the stripper well exemption, a producer
				  must have its property certified as a stripper well property by the industrial
				  commission and must submit a copy of the certification received from the
				  industrial commission to the tax commissioner.
General Authority: NDCC
					 57-51-21,
					 57-51.1-05
Law Implemented: NDCC
					 57-51.1-03(2),
					 57-51-19
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-09 - Oil and Gas Gross Production and Oil Extraction Taxes › Chapter 81-09-03 - Oil Extraction Tax › Section 81-09-03-08

Current through Supplement No. 393, July, 2024
General Authority: NDCC
					 57-51-21,
					 57-51.1-05
Law Implemented: NDCC
					 57-51.1-03
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-09 - Oil and Gas Gross Production and Oil Extraction Taxes › Chapter 81-09-03 - Oil Extraction Tax › Section 81-09-03-09

Current through Supplement No. 393, July, 2024
General Authority: NDCC
					 57-51-21,
					 57-51.1-05
Law Implemented: NDCC
					 57-51.1-03
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-09 - Oil and Gas Gross Production and Oil Extraction Taxes › Chapter 81-09-03 - Oil Extraction Tax › Section 81-09-03-10

Current through Supplement No. 393, July, 2024
General Authority: NDCC
					 57-51-21,
					 57-51.1-05
Law Implemented: NDCC
					 57-51.1-03(7)
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-09 - Oil and Gas Gross Production and Oil Extraction Taxes › Chapter 81-09-03 - Oil Extraction Tax › Section 81-09-03-11

Current through Supplement No. 393, July, 2024
General Authority: NDCC
					 57-51-21,
					 57-51.1-05
Law Implemented: NDCC
					 57-51.1-03(6)
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-10.1 - Financial Institutions Tax › Chapter 81-10.1-01 - General › Section 81-10.1-01-01 - Subchapter S election

Current through Supplement No. 393, July, 2024
If a corporation elects to file its federal tax return under
				  subchapter S of the Internal Revenue Code of 1986, as amended, "federal taxable
				  income" means the income or loss as computed on Schedule K of the
				  S-corporation's federal return.
General Authority: NDCC
					 28-32-02
Law Implemented: NDCC
					 57-35.3-01
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-10.1 - Financial Institutions Tax › Chapter 81-10.1-01 - General › Section 81-10.1-01-02 - Receipts factor - Net gains

Current through Supplement No. 393, July, 2024
For purposes of computing the receipts factor, "net gains"
				  means the sum of all transactions resulting in gains for a particular category
				  of receipts. If the net result is a loss, the amount included in the receipts
				  factor is zero.
Example:
Taxpayer sells ten loans or ten pools of loans. Nine of the
				  loans (or pools) result in a gain of $1,000 each. One of the loans (or pools)
				  results in a loss of $1,000. The amount to include in the receipts factor as
				  net gains is $9,000. If the results were reversed ($9,000 loss and $1,000
				  gain), the amount included in the receipts factor is $1,000.
General Authority: NDCC
					 28-32-02
Law Implemented: NDCC
					 57-35.3-15
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-10.1 - Financial Institutions Tax › Chapter 81-10.1-01 - General › Section 81-10.1-01-03 - Short period returns

Current through Supplement No. 393, July, 2024
1. A financial
				institution as defined in subdivisions a through j of subsection 2 of North
				Dakota Century Code section 57-35.3-01, which previously reported income under
				North Dakota Century Code chapter 57-38 on a fiscal year basis, and is now
				required to report under North Dakota Century Code chapter 57-35.3 on a
				calendar year basis, must file a short period return for the fiscal year
				beginning in 1997 and ending on December 31, 1997.
2. A financial institution as defined in
				subdivisions a through j of subsection 2 of North Dakota Century Code section
				57-35.3-01 which:
a. Has not previously
				conducted business in North Dakota;
b. Reports its income on a fiscal year basis
				for federal income tax purposes; and
c. Is required to report under North Dakota
				Century Code chapter 57-35.3 on a calendar year basis;
must file a short period return for the first year in which
				  the financial institution does business in North Dakota. The first short period
				  return shall report the income from the date the financial institution started
				  doing business in North Dakota to the end of the calendar year.
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-12 - Alcohol and Beer Taxes › Chapter 81-12-01 - General Considerations - Alcohol and Beer Taxes › Section 81-12-01-01 - Forms

Current through Supplement No. 393, July, 2024
The tax commissioner shall prescribe the necessary forms and
				  procedures to ensure proper and efficient collection of beer and liquor taxes.
General Authority: NDCC
					 5-03-05 Law
Implemented: NDCC
					 5-03-04,
					 5-03-05
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-12 - Alcohol and Beer Taxes › Chapter 81-12-01 - General Considerations - Alcohol and Beer Taxes › Section 81-12-01-02 - Source of supply

Current through Supplement No. 393, July, 2024
No wholesaler shall purchase any alcoholic beverage for
				  resale from any source other than any of the following:
1. The manufacturer, rectifier, distiller,
				brewer, microbrewer, winery, or domestic winery producing the alcoholic
				beverage.
2. The owner of the
				trademark under which the alcoholic beverage is packaged for sale to retailers.
3. The United States importer or
				United States agent for a foreign manufacturer or trademark owner of the
				alcoholic beverage.
4. The
				expressly designated agent for North Dakota, or the primary American source of
				supply, of any of the above.
5.
				The wholesaler of alcoholic beverages.
General Authority: NDCC
					 5-03-05
Law Implemented: NDCC
					 5-01-11,
					 5-03-05,
					 5-01-14,
					 5-01-17
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-12 - Alcohol and Beer Taxes › Chapter 81-12-01 - General Considerations - Alcohol and Beer Taxes › Section 81-12-01-03 - Liquor supplier reporting requirements

Current through Supplement No. 393, July, 2024
1. Liquor suppliers
				shall file reports detailing sales to wholesalers and returns from wholesalers.
				The report shall be a schedule A and must include all information required by
				the tax commissioner. The tax commissioner may require that the report be
				submitted in an electronic format approved by the tax commissioner.
2. The report is due no later than the
				thirtieth day of the month following the month in which a sale is made or in
				which product was returned. This applies to all reports except those due in
				February of each year. Reports due in February must be filed no later than the
				last day of the month. To be timely, reports mailed to the tax commissioner
				must be postmarked by midnight on the due date. Electronically filed reports
				must be submitted to the tax commissioner no later than midnight on the due
				date. When a due date falls on a Saturday, Sunday, or legal holiday, the due
				date is the first working date after the Saturday, Sunday, or legal holiday.
3. The report is not required when
				there are no transactions to report.
General Authority: NDCC
					 5-03-05
Law Implemented: NDCC
					 5-01-11,
					 5-03-01,
					 5-03-04,
					 5-03-05,
					 5-03-06,
					 5-03-09
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-12 - Alcohol and Beer Taxes › Chapter 81-12-01 - General Considerations - Alcohol and Beer Taxes › Section 81-12-01-04 - Beer suppliers reporting requirements

Current through Supplement No. 393, July, 2024
Except as provided in North Dakota Century Code section
				  5-01-16, beer shall not be sent or
				  brought into North Dakota except to licensed wholesalers.
1. Beer suppliers shall file monthly reports
				detailing sales to wholesalers and returns from wholesalers. The report shall
				be a schedule C and must include all information required by the tax
				commissioner. The tax commissioner may require that the report be submitted in
				an electronic format approved by the tax commissioner.
2. The report is due no later than the
				thirtieth day of the month following the month in which the sales or shipment
				is made. This applies to all months except February of each year. The report
				for transactions occurring in the month of January is due no later than the
				last day of February. When the due date falls on a Saturday, Sunday, or legal
				holiday, the due date is the first working day after the Saturday, Sunday, or
				legal holiday.
3. The report is
				not required when there are no transactions to report.
4. All beer destined for delivery to a
				federal enclave in North Dakota for domestic consumption and not transported
				through a licensed North Dakota wholesaler for delivery to such bona fide
				federal enclave in North Dakota shall have clearly identified on each
				individual item that such shall be for consumption within the federal enclave
				exclusively. Such identification must be in a form and manner prescribed and
				approved by the tax commissioner.
General Authority: NDCC
					 5-03-05
Law Implemented: NDCC
					 5-01-11,
					 5-03-01,
					 5-03-04,
					 5-03-05,
					 5-03-06,
					 5-03-09
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-12 - Alcohol and Beer Taxes › Chapter 81-12-01 - General Considerations - Alcohol and Beer Taxes › Section 81-12-01-05 - Beer wholesalers reporting requirements

Current through Supplement No. 393, July, 2024
1. Tax on
				beer purchased by a wholesaler is due on or before the fifteenth day of the
				month following the month of purchase. Payments may be made by check or by
				electronic means.
2. Reports
				covering beer purchased during each calendar month must be filed with the tax
				commissioner on or before the fifteenth day of the month following the month of
				purchase. The report must provide such detail and be in a format and on a form
				as prescribed by the tax commissioner. The tax commissioner may require that
				the report be submitted in an electronic format approved by the tax
				commissioner.
3. To be timely, tax
				reports and tax payments mailed to the tax commissioner must be postmarked by
				midnight on the due date. Electronic tax payments and electronically filed tax
				reports must be submitted to the tax commissioner no later than midnight on the
				due date. If the due date falls on a Saturday, Sunday, or legal holiday, the
				tax payments and tax reports are due on the first business day following the
				Saturday, Sunday, or legal holiday.
4. Beer purchased from the brewery, or as
				allowed under section
				81-12-01-02, in the preceding
				calendar month means all beer invoiced by the brewery, or those sources allowed
				under section
				81-12-01-02, to the wholesaler.
5. Beer in bulk containers means
				containers other than bottles and cans.
6. Beer purchased from another beer
				wholesaler licensed in North Dakota shall not be reported if North Dakota tax
				was paid to the tax commissioner by the selling wholesaler. Neither wholesaler
				may take a tax credit under section
				81-12-01-06 for these
				transactions.
7. Beer exported to
				another state must be reported.
General Authority: NDCC
					 5-03-05
Law Implemented: NDCC
					 5-03-04,
					 5-03-05
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-12 - Alcohol and Beer Taxes › Chapter 81-12-01 - General Considerations - Alcohol and Beer Taxes › Section 81-12-01-06 - Beer tax credit

Current through Supplement No. 393, July, 2024
1. Beer wholesalers
				may be given credit of up to ten dollars on taxes paid on beer which cannot be
				sold in North Dakota upon receipt of a statement from the licensee explaining
				the reason such beer is not salable. Tax credits for larger amounts shall be
				allowed, upon satisfactory proof, after immediate notification to the tax
				commissioner of an event that prohibits sale of such beer in North Dakota,
				unless time is not important in proving the facts required by the tax
				commissioner.
2. Claims for tax
				credits on beer exported to another state shall be accompanied by a copy of the
				return filed in that state.
3.
				Invoices for sales to military reservations shall be sent to the tax
				commissioner with the monthly report.
4. Tax credits shall be allowed on bad
				accounts charged off for income tax purposes only after receipt of a copy of
				the tax return showing such and receipt of invoices showing the type and
				quantity of beverages purchased for which payment was not received.
General Authority: NDCC
					 5-03-05
Law Implemented: NDCC
					 5-03-04,
					 5-03-05
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-12 - Alcohol and Beer Taxes › Chapter 81-12-01 - General Considerations - Alcohol and Beer Taxes › Section 81-12-01-07 - Liquor wholesalers reporting requirements

Current through Supplement No. 393, July, 2024
1. Tax on
				liquor sold by a wholesaler is due on or before the fifteenth day of the month
				following the month of sale. Payments may be made by check or by electronic
				means.
2. Reports covering liquor
				sales during each calendar month must be filed with the tax commissioner on or
				before the fifteenth day of the month following the month of purchase. The
				report must provide such detail and be in a format and on a form as prescribed
				by the tax commissioner. The tax commissioner may require that the report be
				submitted in an electronic format approved by the tax commissioner.
3. To be timely, tax reports and payments
				mailed to the tax commissioner must be postmarked by midnight on the due date.
				Electronic tax payments and electronically filed tax reports must be submitted
				to the tax commissioner no later than midnight on the due date. If the due date
				falls on a Saturday, Sunday, or legal holiday, the tax payments and tax reports
				are due on the first business day following the Saturday, Sunday, or legal
				holiday.
4. Liquor wholesalers
				shall retain copies of all invoices of liquor sold and make these invoices
				available for inspection upon request by the tax commissioner in a manner
				prescribed by chapter 81-01.1-04. The invoices shall show the name and address
				of the purchaser, the date of sale, the kind of merchandise, the number of
				cases, and the number and size of containers per case. The date of sale shall
				be the date of delivery.
General Authority: NDCC
					 5-03-05
Law Implemented: NDCC
					 5-03-04,
					 5-03-05
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-12 - Alcohol and Beer Taxes › Chapter 81-12-01 - General Considerations - Alcohol and Beer Taxes › Section 81-12-01-08 - Cash for beer

Current through Supplement No. 393, July, 2024
No wholesaler may sell beer to any retailer except for cash.
				  Cash shall include a check dated on or before the day of delivery or an
				  electronic funds transfer initiated on or before the day of delivery. Any
				  wholesaler receiving a check from a retailer which is returned by the bank due
				  to insufficient funds shall immediately notify the retailer. If the check is
				  not made good within forty-eight hours, the wholesaler shall notify the
				  wholesaler's competitors and the tax commissioner. No sales shall be made to
				  such retailer until the wholesaler notifies the wholesaler's competitors and
				  the tax commissioner that the insufficient funds payment has been cleared.
General Authority: NDCC
					 5-03-05
Law Implemented: NDCC
					 5-01-11,
					 5-03-05
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-12 - Alcohol and Beer Taxes › Chapter 81-12-01 - General Considerations - Alcohol and Beer Taxes › Section 81-12-01-09 - Commercial credit for liquor

Current through Supplement No. 393, July, 2024
The normal commercial credit between liquor wholesalers and
				  retailers is thirty days. Any wholesaler receiving a check from a retailer
				  which is returned by the bank due to insufficient funds which was given for
				  merchandise received shall immediately notify the retailer. If the check is not
				  made good within forty-eight hours, the wholesaler shall notify the
				  wholesaler's competitors and the tax commissioner. Any wholesaler having an
				  unpaid retail account for merchandise received which is in excess of thirty
				  days shall notify the wholesaler's competitors and the tax commissioner. No
				  sale shall be made by any wholesaler to the account of a retailer who has or
				  had possession of such merchandise until said delinquent account is paid in
				  full and the wholesaler has notified the wholesaler's competitors and the tax
				  commissioner accordingly. A retail account may not be deemed delinquent for any
				  alleged sale in any instance where there exists a bona fide dispute between the
				  licensee and the wholesaler as to the amount owing as a result of the alleged
				  sale.
General Authority: NDCC
					 5-03-05
Law Implemented: NDCC
					 5-01-11,
					 5-03-01,
					 5-03-04,
					 5-03-05,
					 5-03-06
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-12 - Alcohol and Beer Taxes › Chapter 81-12-01 - General Considerations - Alcohol and Beer Taxes › Section 81-12-01-10 - Promotional items

Current through Supplement No. 393, July, 2024
1. A wholesaler is allowed to furnish
				miscellaneous materials to retailers provided the value of the materials
				furnished does not exceed one hundred dollars per calendar year.
For purposes of this subsection, "miscellaneous materials"
				  means materials that advertise the manufacturer's or wholesaler's alcoholic
				  beverage products.
2. A
				wholesaler is allowed to furnish point-of-sale items to retailers provided the
				value of the materials furnished does not exceed five hundred dollars per
				retail account.
For purposes of this subsection, "point-of-sale" items
				  include outdoor signs, lights, window signs, coolers, and items of a similar
				  nature, and may include manufacturer or wholesale items that advertise the
				  manufacturer's or wholesaler's alcoholic beverage products for display purposes
				  at the retailer location.
3. Contest prizes, premium offers, refunds,
				and like items may be offered by manufacturers and wholesalers for any consumer
				promotion. Retailers may distribute coupons and other consumer premiums to
				customers for redemption by the manufacturer or wholesaler, but not for
				redemption by the retailer Retailers shall not seek reimbursement from a
				manufacturer or wholesaler for any consumer promotion. Officers, employees, and
				representatives of manufacturers, wholesalers, and retailers shall be excluded
				from participation in such promotions.
General Authority: NDCC
					 5-03-05
Law Implemented: NDCC
					 5-01-11,
					 5-03-05
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-12 - Alcohol and Beer Taxes › Chapter 81-12-01 - General Considerations - Alcohol and Beer Taxes › Section 81-12-01-11 - Recordkeeping - Items provided to retailers

Current through Supplement No. 393, July, 2024
Each manufacturer or wholesaler of alcoholic beverages shall
				  maintain on file the previous calendar year's records of all equipment,
				  supplies, services, and retailer advertising specialty and product display
				  items furnished to retailers. The previous calendar year's records may be
				  discarded when a next calendar year's records are complete and available for
				  inspection. Records must be made available for inspection by the state tax
				  commissioner upon request.
The records must contain the:
1. Name and address of the retailer receiving
				the equipment, supplies, services, and retailer advertising specialty and
				product display items;
2. Item or
				items furnished;
3. Date item or
				items furnished;
4. Manufacturer's
				or wholesaler's cost of the item or items furnished as determined by the
				manufacturer's invoice price; and
5. Charges to the retailer for the item or
				items.
General Authority: NDCC
					 5-03-05
Law Implemented: NDCC
					 5-01-11,
					 5-03-05,
					 5-03-06
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-12 - Alcohol and Beer Taxes › Chapter 81-12-01 - General Considerations - Alcohol and Beer Taxes › Section 81-12-01-12 - Equal information to retailers

Current through Supplement No. 393, July, 2024
Any beer wholesaler who publishes, mails, delivers, or
				  distributes, or in any way directly or indirectly disseminates written price
				  information about alcoholic beverages shall disseminate that information to all
				  of its retailers and the state tax commissioner.
General Authority: NDCC
					 5-03-05
Law Implemented: NDCC
					 5-01-12
North Dakota Administrative Code › Title 82 - Board of Trustees of the Teachers' Fund for Retirement › Article 82-01 - General Administration › Chapter 82-01-01 - Organization of the Teachers' Fund for Retirement › Section 82-01-01-01 - Organization of the teachers' fund for retirements

Current through Supplement No. 393, July, 2024
1.
Organization and administration.
a. History. The 1913 legislative assembly
				created the teachers' insurance and retirement fund by legislation codified as
				North Dakota Century Code chapter 15-39. This chapter provided a retirement
				program for public, nonpublic, and certain college teachers. In 1971, the
				legislative assembly repealed North Dakota Century Code chapter 15-39 and
				enacted North Dakota Century Code chapter 15-39.1 which created the present
				teachers' fund for retirement. The 1973 legislative assembly provided for
				teacher retirement options by enacting North Dakota Century Code chapter
				15-39.2. The primary objective of the teachers' fund for retirement is to
				provide income security to retired teachers.
b. Board of trustees. A seven-member board of
				trustees, as established by North Dakota Century Code section 15-39.1-05.1, is
				responsible for managing the fund.
c. Qualified tax status of fund.
(1) Qualified plan. The fund is a qualified
				employee pension plan under sections 401 and 501 of the Internal Revenue Code
				of 1986, as amended [U.S.C. title 26].
(2) Exclusive benefit and purpose. As a
				qualified employee pension plan, all assets of the fund are held in trust for
				the exclusive benefit of members and their beneficiaries. Fund assets may not
				be diverted or used for any purpose other than to provide pension benefits and
				other incidental benefits allowed by law.
d. Investment of the fund. The assets of the
				fund are invested and managed by the North Dakota state investment board. The
				state investment board invests the fund's assets in accordance with the
				"prudent investor" rule.
e. Accrued
				benefits nonforfeitable. Upon plan termination or complete discontinuance of
				contributions under the fund, the rights of all participants to benefits
				accrued to the date of such termination or discontinuance will become
				nonforfeitable to the extent funded.
North Dakota Administrative Code › Title 82 - Board of Trustees of the Teachers' Fund for Retirement › Article 82-02 - Definitions › Chapter 82-02-01 - Definitions › Section 82-02-01-01 - Definitions

Current through Supplement No. 393, July, 2024
Unless made inappropriate by context, all words used in this
				  title have the meanings given to them under North Dakota Century Code chapter
				  15-39.1. The following definitions are not established by statute and apply for
				  the purpose of this title:
1.
				"Acceptance of benefit" means the benefit payment date that is the first
				calendar day of each month for benefits paid by paper check or electronic funds
				transfer to a financial institution.
2. "Account balance" or "value of account"
				means the member's accumulated contributions or assessments, plus the sum of
				any member purchase or repurchase payments, plus interest at an annual rate of
				six percent compounded monthly.
3.
				"Administrative" means to manage, direct, or superintend a program, service, or
				school district or other participating employer.
4. "Benefit payment date" means the date the
				member is paid a benefit which is the first day of the month. Benefits may be
				paid retroactive to a member's retirement date.
5. "Benefit service credit" means employment
				service used to determine benefits payable under the fund.
6. "Bonus" means an amount paid to a member
				in addition to regular contract salary which does not increase the member's
				base rate of pay, is not expected to recur or continue in future fiscal years,
				or is not expected to be a permanent salary increase. A bonus is not considered
				eligible retirement salary and is not subject to payment of member and employer
				contributions.
Bonuses include the following:
a. Recruitment or contract signing payments
				defined in North Dakota Century Code section 15.1-09-33.1.
b. Retention, experience, or service-related
				payments.
c. Early retirement
				incentive payments, severance payments, or other payments conditioned on or
				made in anticipation of a member's retirement or termination.
d. Payments made to recognize or reward a
				member's accomplishments or service.
e. Other special or irregular payments which
				the board determines to be bonuses using criteria and documentation described
				in section
				82-04-02-01.
North Dakota Administrative Code › Title 82 - Board of Trustees of the Teachers' Fund for Retirement › Article 82-03 - Participation › Chapter 82-03-01 - Membership in the Fund › Section 82-03-01-01 - Teachers' withdrawal from fund - Refund

Current through Supplement No. 393, July, 2024
When a teacher terminates covered employment, the teacher may
				  claim a refund of assessments paid to the fund during membership. A teacher
				  wishing to claim a refund of assessments must request an application from the
				  administrative office, complete the form, and return it for processing. Once
				  the application has been processed, the refund will be paid the first day of
				  the month following the expiration of one hundred twenty calendar days from the
				  last date of covered employment.
The waiting period may be waived by the board if the teacher
				  produces evidence that the teacher will not be returning to covered employment
				  in North Dakota. The following written evidence is required before the board
				  will grant a waiver:
1. Proof of
				resignation or nonrenewal of contract;
2. Proof that the teacher's employer has
				accepted the resignation, i.e., letter or copy of official school board
				minutes; and
3. Proof that the
				individual has either accepted noncovered employment or permanently relocated
				out of state, or a medical statement from a medical provider attesting to
				nonemployment during the upcoming school year for medical reasons.
No refund can be issued to a teacher who has terminated a
				  teaching position only for the summer months or for a leave of absence.
General Authority:
NDCC 15-39.1-07
Law Implemented:
NDCC
					 15-39.1-20
North Dakota Administrative Code › Title 82 - Board of Trustees of the Teachers' Fund for Retirement › Article 82-03 - Participation › Chapter 82-03-01 - Membership in the Fund › Section 82-03-01-03 - Termination of participation

Current through Supplement No. 393, July, 2024
A teacher who terminates covered employment and receives a
				  refund of the teacher's account balance forfeits all benefit service credit
				  under the fund.
General Authority: NDCC 15-39.1-07
Law Implemented: NDCC 15-39.1-20
North Dakota Administrative Code › Title 82 - Board of Trustees of the Teachers' Fund for Retirement › Article 82-03 - Participation › Chapter 82-03-01 - Membership in the Fund › Section 82-03-01-04 - Repurchase of forfeited service credit

Current through Supplement No. 393, July, 2024
An individual who has forfeited service credit under section
				  82-03-01-03 may repurchase such
				  service upon returning to teach or becoming an active dual member in accordance
				  with the following:
1. An active
				teacher may immediately repurchase forfeited service credit upon returning to
				TFFR-covered employment.
2. A dual
				member may repurchase withdrawn service credit from the fund.
3. The cost of the repurchased service credit
				will be calculated on an actuarial equivalent basis.
4. The cost may be paid in a lump sum or in
				installments. Installments may be made monthly, quarterly, semiannually, or
				annually for up to five years. Interest is charged on the unpaid balance based
				on the actuarially assumed investment return rate in effect at the time the
				member signs the installment agreement.
5. If a teacher retires prior to full payment
				of the repurchase amount, service credit will be granted in proportion to the
				actual principal payments made or the teacher may elect to make a lump sum
				payment to complete the purchase or elect to have the payments included in a
				refund of the account balance.
6.
				If a teacher passes away prior to full payment of the repurchase amount,
				service credit will be granted in proportion to the actual principal payments
				made or the designated beneficiary may elect to make a lump sum payment to
				complete the purchase or elect to have the payments included in a refund of the
				account balance.
General Authority:
NDCC 15-39.1-07
Law Implemented:
NDCC 15-39.1-10.3,
					 15-39.1-15, 15-39.1-24
North Dakota Administrative Code › Title 82 - Board of Trustees of the Teachers' Fund for Retirement › Article 82-03 - Participation › Chapter 82-03-01 - Membership in the Fund › Section 82-03-01-05 - Purchase of benefit service credit

Current through Supplement No. 393, July, 2024
A teacher may purchase additional eligible benefit service
				  credit in accordance with the following:
1. Out-of-state teaching service at a public,
				private, or parochial school must be verified by the out-of-state employer or
				retirement system, or both, where the service was earned.
2. Military service must be verified by
				submitting military service discharge documents.
3. Professional education organization
				service must be certified by the teacher's participating employer.
4. Legislative service must be certified by
				the teacher's participating employer and must indicate the number of
				uncompensated days and salary information as required by the fund.
5. Government agency service as an
				administrator or teacher must be verified by the federal agency which employed
				the teacher.
6. Leave of absence
				from teaching service must be verified by the employer who granted such leave.
7. Nonpublic teaching service at a
				North Dakota private or parochial school must be verified by the employer or
				the retirement system, or both, where the service was earned.
In all cases, the purchase cost must be on an actuarial
				  equivalent basis determined by applying the actuarial factors adopted by the
				  board.
The cost may be paid in a lump sum or in installments.
				  Installments may be made monthly, quarterly, semiannually, or annually for up
				  to five years. Interest is charged on the unpaid balance at the actuarial
				  assumption rate for investment earnings.
If a teacher retires prior to full payment of the purchase
				  amount, service credit will be granted in proportion to the actual principal
				  payments made, or the teacher may elect to make a lump sum payment to complete
				  the purchase or elect to have the payments included in a refund of the account
				  balance.
If a teacher passes away prior to full payment of the
				  purchase amount, service credit will be granted in proportion to the actual
				  principal payments made or the designated beneficiary may elect to make a lump
				  sum payment to complete the purchase or elect to have the payments included in
				  a refund of the account balance.
General Authority: NDCC 15-39.1-07
Law Implemented: NDCC 15-39.1-24
North Dakota Administrative Code › Title 82 - Board of Trustees of the Teachers' Fund for Retirement › Article 82-03 - Participation › Chapter 82-03-01 - Membership in the Fund › Section 82-03-01-07 - Nonrecognition of waived service credit

Current through Supplement No. 393, July, 2024
The teachers' fund for retirement will not recognize for any
				  purpose service credit from another retirement system that the member waived as
				  a result of the member's participation in the public employees retirement
				  system's defined contribution retirement plan.
General Authority: NDCC 15-39.1-07
Law Implemented: NDCC 15-39.1-24