North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-43.2-04.1
Tax collection allowance
Official textlegis.nd.gov
The person required to remit the tax imposed by this chapter shall deduct one percent from the amount of tax due, up to a maximum of three hundred dollars per month, to cover the cost of collecting the tax and remitting 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.
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In this chapter (40 sections)
- 57-43.2-01 · Definitions
- 57-43.2-02 · Tax imposed
- 57-43.2-02.1 · Additional special fuel tax
- 57-43.2-02.3 · Exemptions
- 57-43.2-02.4 · Special fuels tax exemption for hydrogen
- 57-43.2-03 · Special excise tax levied
- 57-43.2-03.1 · Dyed special fuel use by a city
- 57-43.2-04 · Tax chargeable to consumer
- 57-43.2-04.1 · Tax collection allowance
- 57-43.2-04.2 · Refund to prevent taxation by multiple jurisdictions
- 57-43.2-04.3 · Refund of tax on tax-exempt sales
- 57-43.2-04.4 · Credit for taxes paid on worthless accounts and refunds
- 57-43.2-04.5 · Refund - Emergency medical services operation - Fire…
- 57-43.2-04.6 · Refund of tax for fuel used for a refrigeration unit on…
- 57-43.2-06 · License, fee, and bond
- 57-43.2-07 · Bond or letter of credit required
- 57-43.2-07.1 · Qualification for exporter license
- 57-43.2-07.2 · Qualification for importer license
- 57-43.2-08 · Application for license - Issuance of license - Denial of…
- 57-43.2-09 · Revocation of license - Hearing to show cause -…
- 57-43.2-10 · Retention of records - Subject to inspection
- 57-43.2-11.1 · Report by terminal operator required
- 57-43.2-12 · Monthly returns and payments
- 57-43.2-13 · Presumption
- 57-43.2-14 · Commissioner to audit report and assess tax
- 57-43.2-14.1 · Determination if no report is filed
- 57-43.2-15 · Penalty and interest - Violations
- 57-43.2-16 · Determination if no return made
- 57-43.2-16.1 · Corporate officer liability
- 57-43.2-16.2 · Governor and manager liability
- 57-43.2-16.3 · Lien of tax - Collection - Action authorized
- 57-43.2-16.4 · Liability of a general partner in a limited liability…
- 57-43.2-17 · Fraudulent return
- 57-43.2-18 · Distribution of tax
- 57-43.2-19 · Transfer, deposit, and distribution of funds
- 57-43.2-20 · Erroneously or illegally collected taxes
- 57-43.2-21 · Inventory gains - Losses
- 57-43.2-22 · Administration - Assistance authorized - Rules
- 57-43.2-23 · Violations
- 57-43.2-24 · Penalties