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North Dakota Century Code — Title 57 (Taxation)

N.D.C.C. § 57-39.2-03

Separate and additional tax on retail sales

Official textlegis.nd.govlast amended

Repealed by I.M. approved November 2, 1976, S.L. 1977, ch. 593, § 6.

Amendment history

S.L. 1977, ch. 593, § 6

Source: view the official PDF

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In this chapter (40 sections)
  1. 57-39.2-01 · Definitions
  2. 57-39.2-02 · Sales tax imposed
  3. 57-39.2-02.1 · Sales tax imposed
  4. 57-39.2-02.3 · Marketplace facilitator tax collection requirement
  5. 57-39.2-03 · Separate and additional tax on retail sales
  6. 57-39.2-03.1 · Separate and additional tax on retail sales
  7. 57-39.2-03.2 · Sales tax on alcoholic beverages and tobacco products
  8. 57-39.2-03.3 · Sales tax on sales through vending machines
  9. 57-39.2-03.4 · Sales tax on carpet and drapes
  10. 57-39.2-03.5 · Reduced rate for manufacturing machinery and equipment
  11. 57-39.2-03.6 · Sales tax rate on natural gas sales
  12. 57-39.2-03.7 · Surcharge on rental motor vehicles
  13. 57-39.2-03.8 · Separate and additional sales tax on lodging
  14. 57-39.2-03.9 · Sales tax on tobacco products
  15. 57-39.2-03.10 · Bundled telecommunications services including exempt…
  16. 57-39.2-04 · Exemptions
  17. 57-39.2-04.1 · Sales tax exemption for food and food ingredients
  18. 57-39.2-05 · Credit or refund for taxes paid on worthless accounts and…
  19. 57-39.2-06 · Credit to relief agency and local governmental units
  20. 57-39.2-07 · Sales tax to be added to purchase price and be a debt
  21. 57-39.2-08.2 · Sales tax to be added to purchase price and be a debt
  22. 57-39.2-08.3 · Sales tax on alcoholic beverages may be included in…
  23. 57-39.2-09 · Unlawful act
  24. 57-39.2-10 · Records required - Sales for resale exempt
  25. 57-39.2-10.1 · Responsibilities of special events promoters - Penalty
  26. 57-39.2-11 · Return of gross receipts
  27. 57-39.2-12 · Payment of tax - Bond - Creation of lien
  28. 57-39.2-12.1 · Deduction to reimburse retailer for administrative…
  29. 57-39.2-13 · Lien of tax - Collection - Action authorized
  30. 57-39.2-14 · Permits - Application fee for reissuance
  31. 57-39.2-14.1 · Commissioner may authorize direct payment of sales and…
  32. 57-39.2-15 · Failure to file return - Incorrect return
  33. 57-39.2-15.1 · Extensions of time to perform sales tax audits
  34. 57-39.2-15.2 · Governor and manager liability
  35. 57-39.2-15.3 · Liability of a general partner in a limited liability…
  36. 57-39.2-16 · Appeals
  37. 57-39.2-17 · Service of notice
  38. 57-39.2-18 · Penalties - Offenses
  39. 57-39.2-18.1 · Corporate officer liability
  40. 57-39.2-19 · Commissioner to administer chapter
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