108 chapters · 1,108 sections in this title.
N.D.C.C. § 57-39.9-01 Authority to enter state-tribal sales, use, and gross receipts tax agreements
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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, Spirit Lake Tribe, Stan…
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…