North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-39.2-31
Seller and certified service provider limited immunity
Official textlegis.nd.gov
A seller or certified service provider is immune from civil liability for charging and collecting the incorrect amount of sales or use tax in reliance on incorrect information provided by the tax commissioner regarding tax rates, boundaries, or taxing jurisdiction assignments. The tax commissioner will not be required to provide liability relief for errors resulting from the reliance on an address-based system for assigning tax jurisdictions as provided under the agreement adopted under chapter 57-39.4.
Source: view the official PDF
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…