North Dakota Statutes
§ 57-39.4-28 — (327) Library of definitions
North Dakota § 57-39.4-28
This text of North Dakota § 57-39.4-28 ((327) Library of 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 § 57-39.4-28 (2026).
Text
Each member state shall utilize common definitions as provided in this section. The terms defined are set out in the library of definitions, in appendix C of the agreement adopted by section 57-39.4-01. A member state shall adhere to the following principles:
1.If a term defined in the library of definitions appears in a member state's sales and use
tax statutes or administrative rules or regulations, the member state shall enact or
adopt the library definition of the term in its statutes or administrative rules or
regulations in substantially the same language as the library definition.
2.A member state shall not use a library definition in its sales or use tax statutes or
administrative rules or regulations that is contrary to the meaning of the library
definition.
3.Except as specifi
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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 § 57-39.4-28, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-39.4-28.