North Dakota Statutes
§ 57-39.4-07 — (306) Relief from certain liability
North Dakota § 57-39.4-07
This text of North Dakota § 57-39.4-07 ((306) Relief from certain liability) 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 § 57-39.4-07 (2026).
Text
Each member state shall relieve sellers and certified service providers using databases
under subsections 6, 7, and 8 of section 57-39.4-06 from liability to the member state and local
jurisdictions for having charged and collected the incorrect amount of sales or use tax resulting
from the seller or certified service provider relying on erroneous data provided by a member
state on tax rates, boundaries, or taxing jurisdiction assignments. After providing adequate
notice as determined by the governing board, a member state that provides an address-based
database for assigning taxing jurisdictions under subsection 7 or 8 of section 57-39.4-06 may
cease providing liability relief for errors resulting from the reliance on the database provided by
the member state under subsection 6 of section
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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 § 57-39.4-07, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-39.4-07.