108 chapters · 1,108 sections in this title.
N.D.C.C. § 57-59-01 Multistate tax compact
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The multistate tax compact is hereby entered into law and entered into with all jurisdictions legally joining therein, in the form substantially as follows: MULTISTATE TAX COMPACT ARTICLE I - PURPOSES The purposes of this compact are to: 1. Facilitate proper determination of stat…
N.D.C.C. § 57-59-03 Membership of multistate tax commission
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The state tax commissioner shall represent the state of North Dakota on the multistate tax commission.
N.D.C.C. § 57-59-04 Designation of an alternate
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The state tax commissioner may be represented on the multistate tax commission by an alternate designated by the state tax commissioner. Any alternate must be a principal deputy or assistant of the state tax commissioner.
N.D.C.C. § 57-59-05 Legal counsel
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The chief counsel of the state tax department or the chief counsel's designee shall attend the meetings of the multistate tax commission as the legal counsel representing the state of North Dakota as provided for by subdivision a of subsection 1 of article IV of section 57-59-01.