North Dakota Statutes
§ 57-39.2-31 — Seller and certified service provider limited immunity
North Dakota § 57-39.2-31
This text of North Dakota § 57-39.2-31 (Seller and certified service provider limited immunity) 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 § 57-39.2-31 (2026).
Text
A seller or certified service provider is immune from civil liability for charging and collecting
the incorrect amount of sales or use tax in reliance on incorrect information provided by the tax
commissioner regarding tax rates, boundaries, or taxing jurisdiction assignments. The tax
commissioner will not be required to provide liability relief for errors resulting from the reliance
on an address-based system for assigning tax jurisdictions as provided under the agreement
adopted under chapter 57-39.4.
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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 § 57-39.2-31, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-39.2-31.