N.D. Cent. Code § 57-39.4-01
57-39.4-01. Adoption of streamlined sales and use tax agreement
57-39.4-01. Adoption of streamlined sales and use tax agreement
North Dakota adopts the streamlined sales and use tax agreement as adopted
November 12, 2002, and as may be amended by the member states of the streamlined sales
tax project. The entire agreement is adopted by reference with the exception of articles III and V,
which are adopted as set out in this chapter.