North Dakota Statutes
§ 57-40.2-12 — Unlawful sale or soliciting
North Dakota § 57-40.2-12
This text of North Dakota § 57-40.2-12 (Unlawful sale or soliciting) 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 § 57-40.2-12 (2026).
Text
No agent, canvasser, or employee of any retailer, not authorized by permit from the
commissioner, may collect the tax as prescribed by this chapter, nor sell, solicit orders for, nor
deliver, any tangible personal property in this state.
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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 § 57-40.2-12, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-40.2-12.