North Dakota § 57-39.4-20 (319) Uniform rules for remittance of funds

North Dakota Statutes

§ 57-39.4-20 — (319) Uniform rules for remittance of funds

North Dakota § 57-39.4-20

Title 57Taxation

Ch. 57-39.4Streamlined Sales and Use Tax Agreement

This text of North Dakota § 57-39.4-20 ((319) Uniform rules for remittance of funds) 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 § 57-39.4-20 (2026).

Text

Each member state shall:

1.Require only one remittance for each return except as provided in this subsection. If any additional remittance is required, it may only be required from sellers that collect more than thirty thousand dollars in sales and use taxes in the member state during the preceding calendar year as provided in the agreement. The state shall allow the amount of any additional remittance to be determined through a calculation method rather than actual collections. Any additional remittances shall not require the filing of an additional return.

2.Require, at each member state's discretion, all remittances in payment of taxes reported on the approved simplified return format to be remitted electronically.

3.Allow for electronic payments by all remitters by both automated cl

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Each member state shall:
1. Require only one remittance for each return except as provided in this subsection. If
any additional remittance is required, it may only be required from sellers that collect
more than thirty thousand dollars in sales and use taxes in the member state during
the preceding calendar year as provided in the agreement. The state shall allow the
amount of any additional remittance to be determined through a calculation method
rather than actual collections. Any additional remittances shall not require the filing of
an additional return.
2. Require, at each member state's discretion, all remittances in payment of taxes
reported on the approved simplified return format to be remitted electronically.
3. Allow for electronic payments by all remitters by both automated clearinghouse credit
and automated clearinghouse debit.
4. Provide an alternative method for making same day payments if an electronic funds
transfer fails.
5. a. Provide that if a due date for a payment falls on a Saturday, Sunday, or legal
holiday in a member state, the payment, including any related payment voucher
information, is due to that state on the next succeeding business day.
b. Additionally, if the federal reserve bank is closed on a due date that prohibits a
person from being able to make a payment by automated clearinghouse debit or

credit, that payment shall be accepted as timely if made on the next day the
federal reserve bank is open.
6. Require that any data that accompanies a remittance be formatted using uniform tax
type and payment type codes approved by the governing board.
7. Adopt a standardized transmission process approved by the governing board that
allows for the remittance in an SER of a single bulk payment for taxes reported on
multiple SERs by affiliated entities, certified service providers, or preparers. Each state
shall comply with this provision no later than two years after the governing board
approves such a standardized transmission process.