N.D. Cent. Code ch. 57-34 – Telecommunications Carriers Taxation | Midpage

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North Dakota Century Code

Chapter 57-34

N.D. Cent. Code ch. 57-34

Telecommunications Carriers Taxation

57-34-01Definitions 57-34-02Reports of telecommunications carriers 57-34-03Computation of taxes by tax commissioner - Exemption for high-volume customers - Continuing appropriation 57-34-04Assessment by state board of equalization 57-34-04.1Tax commissioner to audit returns and state board of equalization to assess tax 57-34-04.2Deficiency, protest, and appeal 57-34-04.3Claims for credit or refund - Continuing appropriation 57-34-04.4Preservation of records 57-34-04.5Resale certificates 57-34-05Deposit of tax revenues - Allocation to counties - Telecommunications carriers tax fund - Continuing appropriation 57-34-06Duties of county treasurer 57-34-07Reports to county auditor 57-34-08Administrative laws applicable 57-34-09Disposition of revenue 57-34-10Penalties - Interest - Lien for tax 57-34-11Taxes in lieu of property taxes 57-34-12Rules