North Dakota Statutes

§ 57-39.2-19 — Commissioner to administer chapter

North Dakota § 57-39.2-19
JurisdictionNorth Dakota
Title 57Taxation
Ch. 57-39.2Sales Tax

This text of North Dakota § 57-39.2-19 (Commissioner to administer chapter) 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 § 57-39.2-19 (2026).

Text

The commissioner is hereby charged with the administration of this chapter and the taxes imposed thereby. Such commissioner may prescribe all rules and regulations not inconsistent with the provisions of this chapter, necessary and advisable for its detailed administration and to effectuate the purposes, including the right to provide for the issuance and sale by the state of coupons covering the amount of tax or taxes to be paid under this chapter, if such method is deemed advisable by said commissioner.

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Related

State Ex Rel. Clayburgh v. American West Community Promotions, Inc.
2002 ND 98 (North Dakota Supreme Court, 2002)
18 case citations
Interest of T.J.R.
2002 ND 90 (North Dakota Supreme Court, 2002)

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Bluebook (online)
North Dakota § 57-39.2-19, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-39.2-19.