North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-34-12
Rules
Official textlegis.nd.gov
# 1.
The tax commissioner may adopt any rules necessary to carry out this chapter.
# 2.
The tax commissioner shall adopt rules as necessary to avoid double taxation of gross receipts and to eliminate the avoidance of taxation of gross receipts of telecommunications carriers under this chapter.
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In this chapter (14 sections)
- 57-34-01 · Definitions
- 57-34-02 · Reports of telecommunications carriers
- 57-34-04 · Assessment by state board of equalization
- 57-34-04.2 · Deficiency, protest, and appeal
- 57-34-04.3 · Claims for credit or refund - Continuing appropriation
- 57-34-04.4 · Preservation of records
- 57-34-04.5 · Resale certificates
- 57-34-06 · Duties of county treasurer
- 57-34-07 · Reports to county auditor
- 57-34-08 · Administrative laws applicable
- 57-34-09 · Disposition of revenue
- 57-34-10 · Penalties - Interest - Lien for tax
- 57-34-11 · Taxes in lieu of property taxes
- 57-34-12 · Rules