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52 chapters · 686 sections in this title.
N.D.C.C. § 47-21-08 Tax levied on selling and licensing performing rights of music or dramatico-musical compositions - Payable to state tax commissioner
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A tax must be levied and collected for the act or privilege of selling, licensing, or otherwise disposing of performing rights in music or dramatico-musical compositions in this state, in an amount equal to five percent of the gross receipts of all such sales, licenses, or other …
N.D.C.C. § 47-21-08.1 Administration
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The provisions of chapter 57-39.2, pertaining to the administration of the retail sales tax, including provisions for penalty and interest, not in conflict with the provisions of this chapter, shall govern the administration of the tax levied by this chapter.
N.D.C.C. § 47-21-11 Copyrights - Violation of provisions - Penalty
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Any person who violates the provisions of this chapter is guilty of a class A misdemeanor.
