North Dakota Statutes
§ 57-43.2-04.1 — Tax collection allowance
North Dakota § 57-43.2-04.1
This text of North Dakota § 57-43.2-04.1 (Tax collection allowance) 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 § 57-43.2-04.1 (2026).
Text
The person required to remit the tax imposed by this chapter shall deduct one percent from
the amount of tax due, up to a maximum of three hundred dollars per month, to cover the cost of
collecting the tax and remitting it to the commissioner. This provision does not apply to tax on
excess inventory losses and does not apply to additional tax assessed during an audit.
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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 § 57-43.2-04.1, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-43.2-04.1.