North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-40.2-13
Provisions of sales tax law applicable
Official textlegis.nd.gov
The provisions of chapter 57-39.2, pertaining to the administration of the retail sales tax, including provisions for refund or credit provided therein, not in conflict with the provisions of this chapter, govern the administration of the tax levied in this chapter.
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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