Developer Tax

4 CMC § 1934 — under Developer Infrastructure Tax Act.

4 CMC § 1934

TITLE 4: ECONOMIC RESOURCES

DIVISION 1: REVENUE AND TAXATION

§ 1934. Developer Tax. There is hereby imposed upon a developer, as defined by this chapter, a tax in the amount of two percent of the total project cost of new development, as defined in this chapter. Source: PL 8-23, § 6, modified.