North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-43.3-24
Tax collection allowance
Official textlegis.nd.gov
The person required to remit the tax imposed by this chapter shall deduct one percent of the amount of tax due, up to a maximum of three hundred dollars per month, to cover the cost of collecting the tax and transmitting it to the commissioner.
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In this chapter (27 sections)
- 57-43.3-01 · Definitions
- 57-43.3-02 · Tax imposed on aviation fuel
- 57-43.3-03 · Refund of tax
- 57-43.3-03.1 · Refund - Emergency medical services operation - Fire…
- 57-43.3-04 · Special excise tax levied
- 57-43.3-05 · Administration of tax
- 57-43.3-06 · Distribution of revenue
- 57-43.3-07 · Allocation of unclaimed refund revenue - Appropriation
- 57-43.3-09 · Bond or letter of credit required
- 57-43.3-10 · Qualification for exporter license
- 57-43.3-11 · Qualification for importer license
- 57-43.3-12 · Application for license - Issuance of license - Denial of…
- 57-43.3-13 · Revocation of license - Hearing to show cause -…
- 57-43.3-15 · Report by terminal operator required
- 57-43.3-17 · Credit for taxes paid on worthless accounts and refunds
- 57-43.3-18 · Commissioner to audit reports and assess tax
- 57-43.3-19 · Determination if no report filed
- 57-43.3-20 · Corporate officer liability
- 57-43.3-21 · Governor and manager liability
- 57-43.3-21.1 · Liability of a general partner in a limited liability…
- 57-43.3-22 · Lien of tax - Collection - Action authorized
- 57-43.3-23 · Penalty and interest - Violations
- 57-43.3-24 · Tax collection allowance
- 57-43.3-25 · Retention of records - Subject to inspection
- 57-43.3-26 · Inventory gains - Losses
- 57-43.3-27 · Administration - Assistants and investigations authorized…
- 57-43.3-28 · Erroneously or illegally collected taxes