North Dakota Statutes
§ 57-39.4-12 — (311) General sourcing definitions
North Dakota § 57-39.4-12
This text of North Dakota § 57-39.4-12 ((311) General sourcing definitions) 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 § 57-39.4-12 (2026).
Text
For the purposes of subsection 1 of section 57-39.4-11, the terms "receive" and "receipt" mean:
1.Taking possession of tangible personal property;
2.Making first use of services; or
3.Taking possession or making first use of digital goods, whichever comes first. The
terms "receive" and "receipt" do not include possession by a shipping company on
behalf of the purchaser.
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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 § 57-39.4-12, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-39.4-12.