North Dakota Statutes
§ 47-21-08.1 — Administration
North Dakota § 47-21-08.1
This text of North Dakota § 47-21-08.1 (Administration) is published on Counsel Stack Legal Research, covering North Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
N.D. Cent. Code § 47-21-08.1 (2026).
Text
The provisions of chapter 57-39.2, pertaining to the administration of the retail sales tax,
including provisions for penalty and interest, not in conflict with the provisions of this chapter,
shall govern the administration of the tax levied by this chapter.
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Property - Classification§ 47-01-03
Real property defined§ 47-01-04
Land defined§ 47-01-05
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Appurtenances defined§ 47-01-07
Personal property defined§ 47-01-08
What may be subject to ownership§ 47-01-13
Ownership of land includes waterCite This Page — Counsel Stack
Bluebook (online)
North Dakota § 47-21-08.1, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/47-21-08.1.