Title 57 — Taxation
108 chapters · 1,217 sections in this title.
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. 57-39.10-07. Alcoholic beverages wholesale tax revenue allocation and distribution - Refunds - Continuing appropriation. 1. The tax commissioner shall certify and transfer to the state treasurer for deposi…