North Dakota Statutes
§ 57-34-12 — Rules
1.The tax commissioner may adopt any rules necessary to carry out this chapter.
2.The tax commissioner shall adopt rules as necessary to avoid double taxation of gross
receipts and to eliminate the avoidance of taxation of gross receipts of
telecommunications carriers under this chapter.
Free access — add to your briefcase to read the full text and ask questions with AI
North Dakota § 57-34-12 (Rules) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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 commissioner