The provisions of chapter 57-39.2, pertaining to the administration of the retail sales tax, including provisions for penalty and interest, not in conflict with the provisions of this chapter, shall govern the administration of the tax levied by this chapter.
N.D. Cent. Code § 47-21-08.1
Administration
Official source: North Dakota Legislative Branch. Reproduced from public-domain North Dakota statutes; confirm against the official source for the current text. Not legal advice.