N.D.C.C. § 57-34-02 — Reports of telecommunications carriers

Each telecommunications carrier subject to gross receipts taxes under this chapter shall
make and file with the tax commissioner, on or before May first of each year, on the form as the
tax commissioner may prescribe, a report containing a statement of its gross receipts in this
state during the preceding calendar year, amounts paid by the carrier on telecommunications
service that is taxable under this chapter during the preceding calendar year in state and local
sales and use taxes and federal excise taxes, amounts received from or paid to another
telecommunications carrier for directory assistance, and any other information as the tax
commissioner may require. The form must include a notice of a telecommunications carrier's
right to appeal its assessment to the state board of equalization prior to or at the August meeting
of the state board of equalization. Each report must be signed, subject to section 12.1 -11-02, by
the president, secretary, or other official of the telecommunications carrier.
57-34-03. Computation of taxes by tax commissioner - Exemption for high -volume
customers - Continuing appropriation.
1. On or before July fifteenth of each year, the tax commissioner shall review the report
under section 57-34-02 and compute the total tax to be assessed against each
telecommunications carrier in this state at a rate of two and one-half percent of
adjusted gross receipts. If the tax commissioner's computation of the total tax differs
from the amount computed by a telecommunications carrier, the tax commissioner
shall give notice of the change by mail to that telecommunications carrier on or before
July fifteenth. The state board of equalization shall assess the tax under this section
after consideration of any contest presented.
2. A telecommunications carrier's retail customer in this state is entitled to a refund equal
to two and one-half percent of the amount of telecommunications service charges paid
to telecommunications carriers by that customer in excess of eight hundred thousand
dollars in a calendar year. A refund claim under this subsection must be filed with the
tax commissioner before December thirty -first of the year following the calendar year
for which the refund is claimed. A claim for refund must be made in the manner
prescribed by the tax commissioner. The tax commissioner shall verify that the
telecommunications carrier to which the retail customer paid telecommunications
service charges has paid the telecommunications gross receipts tax for the year for
which the refund is claimed before a refund may be paid. Refunds under this
subsection must be paid by the tax commissioner and are appropriated from the state
general fund as a standing and continuing appropriation to the tax commissioner for
that purpose.