Title 57 — Taxation
108 chapters · 1,217 sections in this title.
N.D.C.C. § 57-43.2-35.1 Credit for taxes paid on worthless accounts and refunds
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Repealed by S.L. 1999, ch. 526, § 84. 57-43.2-36. Importer for use tax reports, payments, records, penalties, disposition of funds, audits, and assessments. Repealed by S.L. 1999, ch. 526, § 84.
N.D.C.C. § 57-43.2-37 Cooperative special fuels agreements
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1. The director may enter cooperative agreements for exchange of information and auditing of users of special fuels used in fleets of motor vehicles operated or intended to operate interstate or internationally. An agreement or amendment to an agreement is not effective until fil…
N.D.C.C. § 57-43.2-40 Interstate motor carrier tax reports - Payments - Audits - Assessments
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1. An interstate motor carrier shall file a tax report with the director and remit to the director any taxes, penalties, and interest due at the time and in the manner prescribed by the terms of a cooperative agreement authorized by section 57-43.2-37. All moneys collected and re…