North Dakota Statutes
§ 57-33.2-09 — Taxes paid on worthless accounts
North Dakota § 57-33.2-09
JurisdictionNorth Dakota
Title 57Taxation
Ch. 57-33.2Electric Generation, Distribution, and Transmission Taxes
This text of North Dakota § 57-33.2-09 (Taxes paid on worthless accounts) 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 § 57-33.2-09 (2026).
Text
Distribution taxes paid from retail sales to accounts found to be worthless and charged off in
accordance with generally accepted accounting principles may be credited against subsequent
payment of taxes under section 57-33.2-03. If accounts that have been claimed as a credit
under this section are later collected, a tax under section 57-33.2-03 must be paid on the
amount collected.
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Nearby Sections
15
§ 57-01-01
Bond of tax commissioner§ 57-01-02.1
Tax collection agreements with home rule cities or counties - Limitations on city or county authority§ 57-01-03
Office of commissioner§ 57-01-04
Salary§ 57-01-05
State supervisor of assessments§ 57-01-06.1
Statement of legislative intent concerning use of sales, market, and productivity studies§ 57-01-10
Tax manuals - Distribution§ 57-01-11
Assessment of or determination of additional tax liability by tax commissioner - Hearing - Appeal§ 57-01-12
Approval of refunds by tax commissionerCite This Page — Counsel Stack
Bluebook (online)
North Dakota § 57-33.2-09, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-33.2-09.