North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-43.1-24
Tax collection allowance
Official textlegis.nd.gov
The person required to remit the tax imposed by this chapter shall retain two percent of the amount of tax due to cover the cost of collecting the tax and transmitting it to the commissioner.
This provision does not apply to tax on excess inventory losses and does not apply to additional tax assessed during an audit.
Source: view the official PDF
In this chapter (40 sections)
- 57-43.1-12 · Permit required during certain period - Revocation
- 57-43.1-12.1 · Credit for taxes paid on worthless accounts and refunds
- 57-43.1-14 · Bond or letter of credit required
- 57-43.1-14.1 · Qualification for exporter license
- 57-43.1-14.2 · Qualification for importer license
- 57-43.1-15 · Application for license - Issuance of license - Denial of…
- 57-43.1-15.1 · Revocation of license - Hearing to show cause -…
- 57-43.1-16.1 · Report by terminal operator required
- 57-43.1-17 · Commissioner to audit report and assess tax
- 57-43.1-17.1 · Determination if no report is filed
- 57-43.1-17.2 · Corporate officer liability
- 57-43.1-17.3 · Governor and manager liability
- 57-43.1-17.4 · Lien of tax - Collection - Action authorized
- 57-43.1-17.5 · Liability of a general partner in a limited liability…
- 57-43.1-18 · Sale in original package - Invoice - Delivery of copies
- 57-43.1-19 · Sale to consumer in original package - Invoice required
- 57-43.1-20 · Tax chargeable to consumer
- 57-43.1-21 · Penalty and interest - Violations
- 57-43.1-22 · Conditions precedent to reinstatement of license
- 57-43.1-23 · Payment of tax
- 57-43.1-24 · Tax collection allowance
- 57-43.1-25 · Retention of records - Subject to inspection
- 57-43.1-26 · Inventory gains - Losses
- 57-43.1-28 · Transfer, deposit, and distribution of funds
- 57-43.1-30 · Administration - Assistance authorized - Rules
- 57-43.1-31 · Penalty
- 57-43.1-32 · Erroneously or illegally collected taxes
- 57-43.1-33 · Levy of importer for use tax
- 57-43.1-34 · Computation
- 57-43.1-35 · Exemptions
- 57-43.1-36 · Importer for use license required
- 57-43.1-37 · Issuance and display
- 57-43.1-38 · Assignment forbidden
- 57-43.1-39 · Revocation, cancellation, and surrender of importer for…
- 57-43.1-40 · Occasional trip permits
- 57-43.1-41 · Authorization of the commissioner
- 57-43.1-42 · Credit for North Dakota purchases - Refunds
- 57-43.1-42.1 · Credit for taxes paid on worthless accounts and refunds
- 57-43.1-42.2 · Nonrefundability of taxes
- 57-43.1-44 · Cooperative motor vehicle fuels agreements