North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-33.2-09
Taxes paid on worthless accounts
Official textlegis.nd.gov
Distribution taxes paid from retail sales to accounts found to be worthless and charged off in accordance with generally accepted accounting principles may be credited against subsequent payment of taxes under section 57-33.2-03. If accounts that have been claimed as a credit under this section are later collected, a tax under section 57-33.2-03 must be paid on the amount collected.
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In this chapter (18 sections)
- 57-33.2-01 · Definitions
- 57-33.2-02 · Transmission line mile tax - Exemption
- 57-33.2-03 · Distribution taxes
- 57-33.2-05 · Taxes in lieu of property taxes
- 57-33.2-06.1 · Verification by county auditor of reports
- 57-33.2-07 · Filing of reports with tax commissioner
- 57-33.2-08 · Delinquent taxes - Penalty
- 57-33.2-09 · Taxes paid on worthless accounts
- 57-33.2-10 · Powers of commissioner
- 57-33.2-12 · Deficiency, protest, and appeal
- 57-33.2-13 · Claims for credit or refund
- 57-33.2-14 · Preservation of records
- 57-33.2-15 · Lien for tax
- 57-33.2-16.1 · General partner in a limited liability limited…
- 57-33.2-17 · Bond
- 57-33.2-18 · Deposit of revenue - Report to treasurer
- 57-33.2-19 · Allocation - Continuing appropriation
- 57-33.2-20 · Penalty