Each member state shall provide that the effective date of rate changes for services covering a period starting before and ending after the statutory effective date shall be as follows: 1. For a rate increase, the new rate shall apply to the first billing period starting on or after the effective date. 2. For a rate decrease, the new rate shall apply to bills rendered on or after the effective date.
(329) Effective date for rate changes
N.D.C.C. § 57-39.4-30 — under Streamlined Sales and Use Tax Agreement.
N.D.C.C. § 57-39.4-30