North Dakota Statutes
§ 57-39.6-04 — Administration
North Dakota § 57-39.6-04
This text of North Dakota § 57-39.6-04 (Administration) 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 § 57-39.6-04 (2026).
Text
The provisions of chapter 57-39.2, pertaining to administration of the retail sales tax,
including provisions for refund, credits, retailer compensation, or adoption of rules, not in conflict
with this chapter or federal law, govern the administration of the gross receipts tax imposed in
this chapter.
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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 § 57-39.6-04, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-39.6-04.