Title 57 — Taxation
108 chapters · 1,217 sections in this title.
N.D.C.C. § 57-34-01 Definitions
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The definitions in this section may not be construed to subject a telecommunications carrier or telecommunications service to the provisions of title 49. As used in this chapter, unless the context or subject matter otherwise clearly requires: 1. "Adjusted gross receipts" means t…
N.D.C.C. § 57-34-02 Reports of telecommunications carriers
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Each telecommunications carrier subject to gross receipts taxes under this chapter shall make and file with the tax commissioner, on or before May first of each year, on the form as the tax commissioner may prescribe, a report containing a statement of its gross receipts in this …
N.D.C.C. § 57-34-04 Assessment by state board of equalization
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Repealed by S.L. 1997, ch. 483, § 15. 57-34-04.1. Tax commissioner to audit returns and state board of equalization to assess tax. The tax commissioner shall proceed to audit the returns of telecommunications carriers not later than three years after the due date of the return, o…
N.D.C.C. § 57-34-04.2 Deficiency, protest, and appeal
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1. When tax is understated on a return because of a mathematical or clerical error, the tax commissioner shall notify the telecommunications carrier of the error and the amount of additional tax due. This notice is not a notice of deficiency and the telecommunications carrier has…
N.D.C.C. § 57-34-04.3 Claims for credit or refund - Continuing appropriation
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1. A telecommunications carrier may file a claim for credit or refund of an overpayment of any tax imposed by this chapter within three years after the due date of the return or within three years after the return was filed, whichever period expires later. 2. A claim for credit o…
N.D.C.C. § 57-34-04.4 Preservation of records
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Every telecommunications carrier required to make a return and pay any tax under this chapter shall preserve records of the gross proceeds of sale as the commissioner may require and every carrier shall preserve for a period of three years and three months all invoices and other …
N.D.C.C. § 57-34-04.5 Resale certificates
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A telecommunications carrier who receives a resale certificate certifying that another telecommunications carrier holds a North Dakota sales and use tax permit for sales or use tax purposes under section 57-39.2-14 is relieved from submitting the telecommunications gross receipts…
N.D.C.C. § 57-34-06 Duties of county treasurer
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The county treasurer shall allocate taxes received under this chapter to the state, the county, and the various taxing districts within the county according to the proportion that taxes paid by telecommunications carriers in locally assessed property taxes and taxes assessed unde…
N.D.C.C. § 57-34-07 Reports to county auditor
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Repealed by S.L. 1965, ch. 401, § 9.
N.D.C.C. § 57-34-08 Administrative laws applicable
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Repealed by S.L. 1997, ch. 483, § 15.
N.D.C.C. § 57-34-09 Disposition of revenue
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Repealed by S.L. 1965, ch. 401, § 9.
N.D.C.C. § 57-34-10 Penalties - Interest - Lien for tax
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1. If a telecommunications carrier refuses or neglects to make the reports required by this chapter, or refuses or neglects to furnish any information requested, the tax commissioner shall use the best available facts and estimates to determine taxation of the gross receipts of t…
N.D.C.C. § 57-34-11 Taxes in lieu of property taxes
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The taxes imposed by this chapter are taxes upon the privilege of doing business in this state and are in lieu of all real and personal property taxes levied by the state or any of its political subdivisions upon real or personal property to the extent the property is directly us…
N.D.C.C. § 57-34-12 Rules
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1. The tax commissioner may adopt any rules necessary to carry out this chapter. 2. The tax commissioner shall adopt rules as necessary to avoid double taxation of gross receipts and to eliminate the avoidance of taxation of gross receipts of telecommunications carriers under thi…