North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-43.1-30
Administration - Assistance authorized - Rules
Official textlegis.nd.gov
The commissioner shall enforce the provisions of this chapter. The commissioner may employ assistance and conduct investigations as may be necessary for the efficient administration and enforcement of this chapter and may adopt and enforce reasonable rules relating to the administration and enforcement of this chapter.
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In this chapter (40 sections)
- 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
- 57-43.1-47 · Interstate motor carrier tax reports - Payments - Audits -…