North Dakota § 57-40.2-11 Tax paid on articles in other states or political subdivisions of other states

North Dakota Statutes

§ 57-40.2-11 — Tax paid on articles in other states or political subdivisions of other states

North Dakota § 57-40.2-11

Title 57Taxation

Ch. 57-40.2Use Tax

This text of North Dakota § 57-40.2-11 (Tax paid on articles in other states or political subdivisions of other states) 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 § 57-40.2-11 (2026).

Text

states.
If tax has been paid on any article or tangible personal property in any other state or political
subdivision thereof in respect to its sale or use in an amount less than the tax imposed by this
chapter, the provisions of this chapter apply, but in an amount equal to the difference between
the tax imposed by this chapter and the tax paid in the other state or political subdivision
thereof. If the tax paid in the other state or political subdivision thereof is the same or more, then
no tax is due on such article. The provisions of this section apply only if such other state or
political subdivision thereof allows a tax credit with respect to the retail sales and use taxes
imposed by this state which is substantially similar in effect to the credit allowed by this section.
The tax co

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states.
If tax has been paid on any article or tangible personal property in any other state or political
subdivision thereof in respect to its sale or use in an amount less than the tax imposed by this
chapter, the provisions of this chapter apply, but in an amount equal to the difference between
the tax imposed by this chapter and the tax paid in the other state or political subdivision
thereof. If the tax paid in the other state or political subdivision thereof is the same or more, then
no tax is due on such article. The provisions of this section apply only if such other state or
political subdivision thereof allows a tax credit with respect to the retail sales and use taxes
imposed by this state which is substantially similar in effect to the credit allowed by this section.
The tax commissioner may require the taxpayer to provide written proof from the other state or
political subdivision that the tax was legally due and paid.