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108 chapters · 1,108 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. § 57-34-03 Computation of taxes by tax commissioner - Exemption for high-volume customers - Continuing appropriation
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1. On or before July fifteenth of each year, the tax commissioner shall review the report under section 57-34-02 and compute the total tax to be assessed against each telecommunications carrier in this state at a rate of two and one-half percent of adjusted gross receipts. If the…
N.D.C.C. § 57-34-04.1 Tax commissioner to audit returns and state board of equalization to assess tax
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The tax commissioner shall proceed to audit the returns of telecommunications carriers not later than three years after the due date of the return, or three years after the return was filed, whichever period expires later. The state board of equalization shall assess the tax and,…
