Division of Revenue and Taxation

TITLE 70: DEPARTMENT OF FINANCE SUBCHAPTER 70-40.1 BUSINESS LICENSE REGULATIONS Part 001 General Provisions § 70-40.1-001 Authority § 70-40.1-005 Definitions Part 100 Business License Requirements § 70-40.1-101 License Required § 70-40.1-105 Application Requirement § 70-40.1-110 …

TITLE 70: DEPARTMENT OF FINANCE SUBCHAPTER 70-40.2 CASH RECEIPTS AND COMPLIANCE REGULATIONS Part 001 General Provisions § 70-40.2-001 Authority § 70-40.2-005 Purpose § 70-40.2-010 Definitions Part 100 Cash Receipt Requirements § 70-40.2-101 Receipt Specification § 70-40.2-105 Rec…

TITLE 70: DEPARTMENT OF FINANCE SUBCHAPTER 70-40.3 DEVELOPER TAX REGULATIONS Part 001 General Provisions § 70-40.3-001 Authority § 70-40.3-005 Purpose § 70-40.3-010 Definitions Part 100 Developer Tax Provisions § 70-40.3-101 Exceptions to the Tax § 70-40.3-105 Determination and P…

TITLE 70: DEPARTMENT OF FINANCE SUBCHAPTER 70-40.4 OVERTIME OR COMPENSATORY TIME WORKED SERVICE CREDIT REGULATIONS Subchapter Authority: 1 CMC §§ 2553 and 2557; 1 CMC §§ 8333-8334. Subchapter History: Adopted 16 Com. Reg. 12487 (Oct. 15, 1994); Proposed 16 Com. Reg. 12387 (Sept. …

TITLE 70: DEPARTMENT OF FINANCE SUBCHAPTER 70-40.5 OPERATION OF PACHINKO SLOT MACHINES RULES AND REGULATIONS Part 001 General Provisions § 70-40.5-001 Rule Making Authority § 70-40.5-005 Introduction and Purpose § 70-40.5-010 Definitions Part 100 Pachinko Slot Machine Licenses an…

TITLE 70: DEPARTMENT OF FINANCE SUBCHAPTER 70-40.6 REVENUE AND TAXATION REGULATIONS Part 001 General Provisions § 70-40.6-001 Authority § 70-40.6-005 Purpose and Scope § 70-40.6-010 Organization § 70-40.6-015 Function § 70-40.6-020 Rota and Tinian District Offices § 70-40.6-025 R…

TITLE 70: DEPARTMENT OF FINANCE SUBCHAPTER 70-40.7 THIRD SENATORIAL DISTRICT VIEWERS TAX REGULATIONS Subchapter Authority: 1 CMC §§ 2553 and 2557; Saipan Local Law 11-1 (repealed by Saipan Local Law 11-6). Subchapter History: Adopted 20 Com. Reg. 16404* (Dec. 15, 1998); Proposed …

TITLE 70: DEPARTMENT OF FINANCE SUBCHAPTER 70-40.8 ELECTRONIC GAMING REGULATIONS Part 001 General Provisions § 70-40.8-001 Authority § 70-40.8-005 Purpose and Scope § 70-40.8-010 Definitions § 70-40.8-015 Criminal Penalties § 70-40.8-020 Violation of Regulations as Grounds for Im…