Title 57 — Taxation
108 chapters · 1,217 sections in this title.
N.D.C.C. § 57-39.9-02 Agreement requirements
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The governor may enter an agreement with a tribe or tribes if the agreement complies with this section. 1. The taxes subject to an agreement under this chapter are the state's sales, use, and gross receipts taxes under chapters 57-39.2, 57-39.5, 57-39.6, and 57-40.2, as may be am…
N.D.C.C. § 57-39.9-03 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. § 57-39.9-04 Revenue allocation and distribution - Refunds - Continuing appropriation
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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 10 of section 57-39.9-02. Tax revenues collected under this…
N.D.C.C. § 57-39.9-05 Refunds - Continuing appropriation
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1. Refunds of the tax imposed under chapters 57-39.2, 57-39.5, 57-39.6, and 57-40.2, which are subject to an agreement under this chapter, must be paid from the state general fund, and are provided to the state treasurer as a standing and continuing appropriation. 2. Refunds of t…