North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-39.2-26
Allocation of revenue
(Effective through June 30, 2027)
Except as provided by sections 57-39.2-26.1, 57-39.2-26.2, 57-39.2-26.3, 57-39.2-26.4, and 57-39.2-26.5, all moneys collected and received under this chapter must be paid into the state treasury and must be credited by the state treasurer to the general fund. Moneys deposited with the commissioner as security for the payment of tax, penalties, or costs due must be deposited and accounted for as provided in subsection 3 of section 57-39.2-12.
Allocation of revenue. (Effective after June 30, 2027, and through June 30, 2029)
Except as provided by sections 57-39.2-26.1, 57-39.2-26.2, and 57-39.2-26.5, all moneys collected and received under this chapter must be paid into the state treasury and must be credited by the state treasurer to the general fund. Moneys deposited with the commissioner as security for the payment of tax, penalties, or costs due must be deposited and accounted for as provided in subsection 3 of section 57-39.2-12.
Allocation of revenue. (Effective after June 30, 2029) Except as provided by sections 57-39.2-26.1 and 57-39.2-26.2, all moneys collected and received under this chapter must be paid into the state treasury and must be credited by the state treasurer to the general fund.
Moneys deposited with the commissioner as security for the payment of tax, penalties, or costs due must be deposited and accounted for as provided in subsection 3 of section 57-39.2-12.
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In this chapter (40 sections)
- 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
- 57-39.2-20 · Tax, penalties, and other charges paid to commissioner -…
- 57-39.2-21 · General powers
- 57-39.2-24 · Correction of errors
- 57-39.2-24.1 · Claim for refund
- 57-39.2-25 · Payment of refund
- 57-39.2-26 · Allocation of revenue
- 57-39.2-26.1 · State aid distribution fund - State treasurer -…
- 57-39.2-26.3 · County aid distribution fund - State treasurer -…
- 57-39.2-27 · Disposition of excess tax collections
- 57-39.2-28 · Refunds for Canadian residents
- 57-39.2-29 · Sourcing - Multiple points of use exemption
- 57-39.2-30 · Conditional sales contract
- 57-39.2-31 · Seller and certified service provider limited immunity
- 57-39.2-32 · Confidentiality of information obtained by certified…