North Dakota Statutes
§ 57-34-12 — Rules
North Dakota § 57-34-12
This text of North Dakota § 57-34-12 (Rules) 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 § 57-34-12 (2026).
Text
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.
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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 § 57-34-12, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-34-12.