North Dakota Statutes
§ 57-39.2-30 — Conditional sales contract
North Dakota § 57-39.2-30
This text of North Dakota § 57-39.2-30 (Conditional sales contract) 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 § 57-39.2-30 (2026).
Text
For purposes of the tax imposed by this chapter, on any sale made under a conditional
sales contract or under other forms of sale in which the payment of the principal sum is
extended over a period longer than sixty days from the date of sale, only the portion of the sale
amount that has actually been received in cash by the retailer during each reporting period is
subject to the tax imposed by this chapter during that reporting period.
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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 § 57-39.2-30, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-39.2-30.