North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-39.6-04
Administration
Official textlegis.nd.gov
The provisions of chapter 57-39.2, pertaining to administration of the retail sales tax, including provisions for refund, credits, retailer compensation, or adoption of rules, not in conflict with this chapter or federal law, govern the administration of the gross receipts tax imposed in this chapter.
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In this chapter (5 sections)
- 57-39.6-01 · Definitions
- 57-39.6-02 · Gross receipts tax on alcoholic beverages - Exemption
- 57-39.6-03 · Gross receipts tax inclusion in purchase price
- 57-39.6-04 · Administration
- 57-39.6-05 · Use tax and credit for taxes paid