Partnertax.ai
Start free trial →

North Dakota Century Code — Title 57 (Taxation)

N.D.C.C. § 57-39.2-19

Commissioner to administer chapter

Official textlegis.nd.gov

The commissioner is hereby charged with the administration of this chapter and the taxes imposed thereby. Such commissioner may prescribe all rules and regulations not inconsistent with the provisions of this chapter, necessary and advisable for its detailed administration and to effectuate the purposes, including the right to provide for the issuance and sale by the state of coupons covering the amount of tax or taxes to be paid under this chapter, if such method is deemed advisable by said commissioner.

Source: view the official PDF

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this chapter (40 sections)
  1. 57-39.2-03.10 · Bundled telecommunications services including exempt…
  2. 57-39.2-04 · Exemptions
  3. 57-39.2-04.1 · Sales tax exemption for food and food ingredients
  4. 57-39.2-05 · Credit or refund for taxes paid on worthless accounts and…
  5. 57-39.2-06 · Credit to relief agency and local governmental units
  6. 57-39.2-07 · Sales tax to be added to purchase price and be a debt
  7. 57-39.2-08.2 · Sales tax to be added to purchase price and be a debt
  8. 57-39.2-08.3 · Sales tax on alcoholic beverages may be included in…
  9. 57-39.2-09 · Unlawful act
  10. 57-39.2-10 · Records required - Sales for resale exempt
  11. 57-39.2-10.1 · Responsibilities of special events promoters - Penalty
  12. 57-39.2-11 · Return of gross receipts
  13. 57-39.2-12 · Payment of tax - Bond - Creation of lien
  14. 57-39.2-12.1 · Deduction to reimburse retailer for administrative…
  15. 57-39.2-13 · Lien of tax - Collection - Action authorized
  16. 57-39.2-14 · Permits - Application fee for reissuance
  17. 57-39.2-14.1 · Commissioner may authorize direct payment of sales and…
  18. 57-39.2-15 · Failure to file return - Incorrect return
  19. 57-39.2-15.1 · Extensions of time to perform sales tax audits
  20. 57-39.2-15.2 · Governor and manager liability
  21. 57-39.2-15.3 · Liability of a general partner in a limited liability…
  22. 57-39.2-16 · Appeals
  23. 57-39.2-17 · Service of notice
  24. 57-39.2-18 · Penalties - Offenses
  25. 57-39.2-18.1 · Corporate officer liability
  26. 57-39.2-19 · Commissioner to administer chapter
  27. 57-39.2-20 · Tax, penalties, and other charges paid to commissioner -…
  28. 57-39.2-21 · General powers
  29. 57-39.2-24 · Correction of errors
  30. 57-39.2-24.1 · Claim for refund
  31. 57-39.2-25 · Payment of refund
  32. 57-39.2-26 · Allocation of revenue
  33. 57-39.2-26.1 · State aid distribution fund - State treasurer -…
  34. 57-39.2-26.3 · County aid distribution fund - State treasurer -…
  35. 57-39.2-27 · Disposition of excess tax collections
  36. 57-39.2-28 · Refunds for Canadian residents
  37. 57-39.2-29 · Sourcing - Multiple points of use exemption
  38. 57-39.2-30 · Conditional sales contract
  39. 57-39.2-31 · Seller and certified service provider limited immunity
  40. 57-39.2-32 · Confidentiality of information obtained by certified…
Full table of contents →