North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-39.2-06
Credit to relief agency and local governmental units
A relief agency may apply to the commissioner for refund of the amount of tax imposed under this chapter and paid upon sales to it of any goods, wares, or merchandise used for free distribution to the poor and needy. Such refunds may be obtained only in the following amount and in the manner and only under all of the following conditions:
# 1.
On forms furnished by the commissioner, and during the time herein provided for the filing of quarterly tax returns by retailers, the relief agency shall report to the commissioner the total amount or amounts, valued in money, expended directly or indirectly for goods, wares, or merchandise used for free distribution to the poor and needy.
# 2.
On these forms the relief agency shall separately list the persons making the sales to it or to its order, together with the dates of the sales, and the total amount so expended by the relief agency.
# 3.
The relief agency must prove to the satisfaction of the commissioner that the person making the sales has included the amount thereof in the computation of the gross receipts of such person and that such person has paid the tax levied by this chapter, based upon such computation of gross receipts.
If the commissioner is satisfied that the foregoing conditions and requirements have been complied with, the commissioner shall refund the amount claimed by the relief agency.
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In this chapter (40 sections)
- 57-39.2-01 · Definitions
- 57-39.2-02 · Sales tax imposed
- 57-39.2-02.1 · Sales tax imposed
- 57-39.2-02.3 · Marketplace facilitator tax collection requirement
- 57-39.2-03 · Separate and additional tax on retail sales
- 57-39.2-03.1 · Separate and additional tax on retail sales
- 57-39.2-03.2 · Sales tax on alcoholic beverages and tobacco products
- 57-39.2-03.3 · Sales tax on sales through vending machines
- 57-39.2-03.4 · Sales tax on carpet and drapes
- 57-39.2-03.5 · Reduced rate for manufacturing machinery and equipment
- 57-39.2-03.6 · Sales tax rate on natural gas sales
- 57-39.2-03.7 · Surcharge on rental motor vehicles
- 57-39.2-03.8 · Separate and additional sales tax on lodging
- 57-39.2-03.9 · Sales tax on tobacco products
- 57-39.2-03.10 · Bundled telecommunications services including exempt…
- 57-39.2-04 · Exemptions
- 57-39.2-04.1 · Sales tax exemption for food and food ingredients
- 57-39.2-05 · Credit or refund for taxes paid on worthless accounts and…
- 57-39.2-06 · Credit to relief agency and local governmental units
- 57-39.2-07 · Sales tax to be added to purchase price and be a debt
- 57-39.2-08.2 · Sales tax to be added to purchase price and be a debt
- 57-39.2-08.3 · Sales tax on alcoholic beverages may be included in…
- 57-39.2-09 · Unlawful act
- 57-39.2-10 · Records required - Sales for resale exempt
- 57-39.2-10.1 · Responsibilities of special events promoters - Penalty
- 57-39.2-11 · Return of gross receipts
- 57-39.2-12 · Payment of tax - Bond - Creation of lien
- 57-39.2-12.1 · Deduction to reimburse retailer for administrative…
- 57-39.2-13 · Lien of tax - Collection - Action authorized
- 57-39.2-14 · Permits - Application fee for reissuance
- 57-39.2-14.1 · Commissioner may authorize direct payment of sales and…
- 57-39.2-15 · Failure to file return - Incorrect return
- 57-39.2-15.1 · Extensions of time to perform sales tax audits
- 57-39.2-15.2 · Governor and manager liability
- 57-39.2-15.3 · Liability of a general partner in a limited liability…
- 57-39.2-16 · Appeals
- 57-39.2-17 · Service of notice
- 57-39.2-18 · Penalties - Offenses
- 57-39.2-18.1 · Corporate officer liability
- 57-39.2-19 · Commissioner to administer chapter