Title 57 — Taxation
108 chapters · 1,217 sections in this title.
N.D.C.C. § 57-39.2-30 Conditional sales contract
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For purposes of the tax imposed by this chapter, on any sale made under a conditional sales contract or under other forms of sale in which the payment of the principal sum is extended over a period longer than sixty days from the date of sale, only the portion of the sale amount …
N.D.C.C. § 57-39.2-31 Seller and certified service provider limited immunity
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A seller or certified service provider is immune from civil liability for charging and collecting the incorrect amount of sales or use tax in reliance on incorrect information provided by the tax commissioner regarding tax rates, boundaries, or taxing jurisdiction assignments. Th…
N.D.C.C. § 57-39.2-32 Confidentiality of information obtained by certified service providers
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A certified service provider or any agent, employee, or other person acting under the authority of a certified service provider may not divulge or make known in any manner whatsoever the business affairs, operations, or information obtained by the certified service provider in th…