North Dakota · Statutes

Chapter 57-40.2

30 sections

N.D. Cent. Code § 57-40.2-0157-40.2-01. Definitions
N.D. Cent. Code § 57-40.2-0257-40.2-02. Tax imposedRepealed
N.D. Cent. Code § 57-40.2-02.157-40.2-02.1. Use tax imposedRepealed
N.D. Cent. Code § 57-40.2-02.357-40.2-02.3. Certain sellers located outside this state required to collect and remit sales taxes - Criteria
N.D. Cent. Code § 57-40.2-02.457-40.2-02.4. Marketplace facilitator tax collection requirement
N.D. Cent. Code § 57-40.2-0357-40.2-03. Separate and additional use taxRepealed
N.D. Cent. Code § 57-40.2-03.157-40.2-03.1. Separate and additional use taxRepealed
N.D. Cent. Code § 57-40.2-03.257-40.2-03.2. Use tax on tobacco products
N.D. Cent. Code § 57-40.2-03.357-40.2-03.3. Use tax on contractors (Effective through June 30, 2029)
N.D. Cent. Code § 57-40.2-03.457-40.2-03.4. Reduced rate for manufacturing machinery and equipmentRepealed
N.D. Cent. Code § 57-40.2-0457-40.2-04. ExemptionsRepealed
N.D. Cent. Code § 57-40.2-04.157-40.2-04.1. Use tax exemption for food and food ingredients
N.D. Cent. Code § 57-40.2-04.257-40.2-04.2. Use tax exemption for power plant construction, production, environmental upgrade, and repowering equipment and oil refinery or gas processing plant environmental upgrade equipment
N.D. Cent. Code § 57-40.2-0557-40.2-05. Evidence of use
N.D. Cent. Code § 57-40.2-0657-40.2-06. Payment of tax
N.D. Cent. Code § 57-40.2-0757-40.2-07. Collection of use tax
N.D. Cent. Code § 57-40.2-07.157-40.2-07.1. Deduction to reimburse retailer for administrative expenses
N.D. Cent. Code § 57-40.2-0857-40.2-08. Unlawful advertising
N.D. Cent. Code § 57-40.2-0957-40.2-09. Records required
N.D. Cent. Code § 57-40.2-1057-40.2-10. Revocation of permit and authority to do business
N.D. Cent. Code § 57-40.2-1157-40.2-11. Tax paid on articles in other states or political subdivisions of other states
N.D. Cent. Code § 57-40.2-1257-40.2-12. Unlawful sale or soliciting
N.D. Cent. Code § 57-40.2-1357-40.2-13. Provisions of sales tax law applicable
N.D. Cent. Code § 57-40.2-1457-40.2-14. Contractor's performance bonds for payment of use tax
N.D. Cent. Code § 57-40.2-1557-40.2-15. Penalties - OffensesRepealed
N.D. Cent. Code § 57-40.2-15.157-40.2-15.1. Corporate officer liability
N.D. Cent. Code § 57-40.2-15.257-40.2-15.2. Governor and manager liability
N.D. Cent. Code § 57-40.2-15.357-40.2-15.3. Liability of a general partner in a limited liability limited partnership
N.D. Cent. Code § 57-40.2-1657-40.2-16. Lien of tax - Collection - Action authorized
N.D. Cent. Code § 57-40.2-1757-40.2-17. Disposition of excess tax collections