§ 53-06.1-12 — Gaming tax - Deposits (Retroactive application - See note)

North Dakota § 53-06.1-12

• Jurisdiction: North Dakota
• Title 53: Sports and Amusements
• Ch. 53-06.1: Games of Chance

Text

1. Except as provided in subsection 2, a gaming tax is imposed on the total adjusted
gross proceeds received by a licensed organization in a quarter and the tax must be
computed and paid to the attorney general on a quarterly basis on the tax return. This
tax must be paid from adjusted gross proceeds and is not part of the allowable
expenses. For a licensed organization with adjusted gross proceeds:
a. Not exceeding fifty thousand dollars the tax is one percent of adjusted gross
proceeds.
b. Exceeding fifty thousand dollars the tax is five hundred dollars plus twelve
percent of adjusted gross proceeds exceeding fifty thousand dollars.
2. For a licensed organization permitted to conduct raffles in this state with adjusted
gross proceeds exceeding fifty thousand dollars, a gaming tax of one percent of gross
proceeds is imposed on the total gross proceeds received by the licensed organization
from raffles in a quarter. The tax must be computed and paid to the attorney general
on a quarterly basis on the tax return. The tax must be paid from adjusted gross
proceeds and is not part of the allowable expenses.
3. The tax must be paid to the attorney general at the time tax returns are filed.
4. The attorney general shall deposit gaming taxes, monetary fines, and interest and
penalties collected in the charitable gaming operating fund.