North Dakota Statutes
§ 57-36-25.1 — Deduction to reimburse licensed distributor for administrative expenses
North Dakota § 57-36-25.1
This text of North Dakota § 57-36-25.1 (Deduction to reimburse licensed distributor for administrative expenses) 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 § 57-36-25.1 (2026).
Text
1.A licensed distributor who pays the tax due under this chapter within the time
limitations prescribed may deduct and retain one and one-half percent of the tax due
to reimburse the distributor for expenses incurred in keeping records, preparing and
filing returns, remitting the tax, and supplying information requested by the
commissioner.
2.The total deduction allowed by this section may not exceed one hundred dollars per
month for each licensed distributor.
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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 § 57-36-25.1, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-36-25.1.