North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-40.2-12
Unlawful sale or soliciting
Official textlegis.nd.gov
No agent, canvasser, or employee of any retailer, not authorized by permit from the commissioner, may collect the tax as prescribed by this chapter, nor sell, solicit orders for, nor deliver, any tangible personal property in this state.
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In this chapter (27 sections)
- 57-40.2-01 · Definitions
- 57-40.2-02 · Tax imposed
- 57-40.2-02.1 · Use tax imposed
- 57-40.2-02.4 · Marketplace facilitator tax collection requirement
- 57-40.2-03 · Separate and additional use tax
- 57-40.2-03.1 · Separate and additional use tax
- 57-40.2-03.2 · Use tax on tobacco products
- 57-40.2-03.3 · Use tax on contractors
- 57-40.2-03.4 · Reduced rate for manufacturing machinery and equipment
- 57-40.2-04 · Exemptions
- 57-40.2-04.1 · Use tax exemption for food and food ingredients
- 57-40.2-05 · Evidence of use
- 57-40.2-06 · Payment of tax
- 57-40.2-07 · Collection of use tax
- 57-40.2-07.1 · Deduction to reimburse retailer for administrative…
- 57-40.2-08 · Unlawful advertising
- 57-40.2-09 · Records required
- 57-40.2-10 · Revocation of permit and authority to do business
- 57-40.2-12 · Unlawful sale or soliciting
- 57-40.2-13 · Provisions of sales tax law applicable
- 57-40.2-14 · Contractor's performance bonds for payment of use tax
- 57-40.2-15 · Penalties - Offenses
- 57-40.2-15.1 · Corporate officer liability
- 57-40.2-15.2 · Governor and manager liability
- 57-40.2-15.3 · Liability of a general partner in a limited liability…
- 57-40.2-16 · Lien of tax - Collection - Action authorized
- 57-40.2-17 · Disposition of excess tax collections