North Dakota Statutes
§ 57-40.2-13 — Provisions of sales tax law applicable
North Dakota § 57-40.2-13
This text of North Dakota § 57-40.2-13 (Provisions of sales tax law applicable) 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 § 57-40.2-13 (2026).
Text
The provisions of chapter 57-39.2, pertaining to the administration of the retail sales tax,
including provisions for refund or credit provided therein, not in conflict with the provisions of this
chapter, govern the administration of the tax levied 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 § 57-40.2-13, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-40.2-13.