§ 57-39.4-02 — (301) State level administration

North Dakota § 57-39.4-02

• Jurisdiction: North Dakota
• Title 57: Taxation
• Ch. 57-39.4: Streamlined Sales and Use Tax Agreement

Text

1. Each member state shall provide state level administration of sales and use taxes
subject to the agreement. The state level administration may be performed by a
member state's tax commission, department of revenue, or any other single entity
designated by state law. Sellers and purchasers are only required to register with, file
returns with, and remit funds to the state level authority. The state level authority of a
member state shall provide for collection of any local taxes and distribution of them to
the appropriate taxing jurisdictions. The state level authority shall conduct, or others
may be authorized to conduct on its behalf, subject to the provisions of subsection 2,
all audits of the sellers and purchasers for that state's tax and the tax of its local
jurisdictions. Except as provided in this chapter local jurisdictions shall not conduct
independent sales or use tax audits of sellers and purchasers.
2. If authorized by statute, nothing in this section prohibits the state level authority from
authorizing audits of taxpayers to be conducted or performed by others on behalf of
the state level authority provided:
a. The person is conducting the audit for all taxes due and not only for taxes due to
a specific local taxing jurisdiction;
b. The person is subject to the same confidentiality provisions and other protections
afforded to a taxpayer as a person working for the state level authority;
c. Absent fraud, a refund claim filed subsequent to the audit that covers part of the
audit period or mutual consent, the audit does not cover an audit period already
conducted by the state level authority or another person acting on its behalf; and
d. The audit is subject to the same administrative and appeal procedures granted to
audits conducted by the state level authority.