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North Dakota Statutes, Title 57

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Title 57, Taxation

108 chapters · 1,108 sections in this title.

All chapters in Title 571,108 Ch 57-38, Income Tax89 Ch 57-15, Tax Levies and Limitations68 Ch 57-39.2, Sales Tax63 Ch 57-02, General Property Assessment47 Ch 57-43.1, Motor Vehicle Fuels and Importer for…42 Ch 57-39.4, Streamlined Sales and Use Tax Agreement40 Ch 57-43.2, Special Fuels and Importer for Use Taxes37 Ch 57-36, Tobacco Products Tax Law35 Ch 57-06, Assessment and Taxation of Public Ut…32 Ch 57-22, Collection of Delinquent Personal Pr…32 Ch 57-28, Rights of County When Lands Not Redeemed30 Ch 57-20, Payment and Collection of Taxes29 Ch 57-43.3, Aviation Fuel Tax27 Ch 57-51, Oil and Gas Gross Production Tax26

9 sections·Filtered byTitle 57✕Ch 57-39.10✕

N.D.C.C. § 57-39.10-01 Authority to enter state-tribal alcoholic beverages wholesale tax, tobacco products wholesale tax, and alcoholic beverages gross receipts tax agreements
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1. The governor, in consultation with the tax commissioner, may enter separate agreements on behalf of the state with the governing body of the Three Affiliated Tribes of the Fort Berthold Reservation, Sisseton-Wahpeton Oyate of the Lake Traverse Reservation, Standing Rock Sioux …
N.D.C.C. § 57-39.10-02 Requirements for all state-tribal tax agreements
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Any agreement entered under this chapter must comply with this section. 1. The agreement must include: a. A statement that the parties to the agreement are not forfeiting any legal rights to apply each party's respective taxes by entering an agreement, except as specifically set …
N.D.C.C. § 57-39.10-03 Alcoholic beverages wholesale tax agreement requirements
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The governor may enter an alcoholic beverages wholesale tax agreement with a tribe or tribes if the agreement complies with section 57-39.10-02 and this section. 1. The taxes subject to an agreement under this section are the state's alcoholic beverages wholesale taxes under chap…
N.D.C.C. § 57-39.10-04 Tobacco products wholesale tax agreement requirements

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The governor may enter a tobacco products wholesale tax agreement with a tribe or tribes if the agreement complies with section 57-39.10-02 and this section. 1. The taxes subject to an agreement under this section are the state's tobacco products wholesale taxes under chapter 57-…

N.D.C.C. § 57-39.10-05 Alcoholic beverages gross receipts tax agreement requirements

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The governor may enter an alcoholic beverages gross receipts tax agreement with a tribe or tribes if the agreement complies with the requirements of section 57-39.10-02 and this section. 1. The taxes subject to an agreement under this chapter are the state's alcoholic beverages g…

N.D.C.C. § 57-39.10-06 Inapplicability of chapter 54-40.2

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Chapter 54-40.2 does not apply to an agreement entered under this chapter.

N.D.C.C. § 57-39.10-07 Alcoholic beverages wholesale tax revenue allocation and distribution - Refunds - Continuing appropriation

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1. The tax commissioner shall certify and transfer to the state treasurer for deposit in the tribal allocation fund, a special fund created in the state treasury, tax revenues allocated to a tribe or tribes under subsection 4 of section 57-39.10-03. Tax revenues collected under s…

N.D.C.C. § 57-39.10-08 Tobacco products wholesale tax revenue allocation and distribution - Refunds - Continuing appropriation

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1. The tax commissioner shall certify and transfer to the state treasurer for deposit in the tribal allocation fund, a special fund created in the state treasury, tax revenues allocated to a tribe or tribes under subsection 4 of section 57-39.10-04. Tax revenues collected under s…

N.D.C.C. § 57-39.10-09 Alcoholic beverages gross receipts tax revenue allocation and distribution - Refunds - Continuing appropriation

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1. The tax commissioner shall certify and transfer to the state treasurer for deposit in the tribal allocation fund, a special fund created in the state treasury, tax revenues allocated to a tribe or tribes under subsection 5 of section 57-39.10-05. Tax revenues collected under s…