Chapter

Telecommunications Carriers Taxation

N.D. Cent. Code § 57-34-01— Definitions
N.D. Cent. Code § 57-34-02— Reports of telecommunications carriers
N.D. Cent. Code § 57-34-03— Computation of taxes by tax commissioner - Exemption for high-volume customers - Continuing appropriation
N.D. Cent. Code § 57-34-04— Assessment by state board of equalization
N.D. Cent. Code § 57-34-04.1— Tax commissioner to audit returns and state board of equalization to assess tax
N.D. Cent. Code § 57-34-04.2— Deficiency, protest, and appeal
N.D. Cent. Code § 57-34-04.3— Claims for credit or refund - Continuing appropriation
N.D. Cent. Code § 57-34-04.4— Preservation of records
N.D. Cent. Code § 57-34-04.5— Resale certificates
N.D. Cent. Code § 57-34-05— Deposit of tax revenues - Allocation to counties - Telecommunications carriers tax fund - Continuing appropriation
N.D. Cent. Code § 57-34-06— Duties of county treasurer
N.D. Cent. Code § 57-34-07— Reports to county auditor
N.D. Cent. Code § 57-34-08— Administrative laws applicable
N.D. Cent. Code § 57-34-09— Disposition of revenue
N.D. Cent. Code § 57-34-10— Penalties - Interest - Lien for tax
N.D. Cent. Code § 57-34-11— Taxes in lieu of property taxes
N.D. Cent. Code § 57-34-12— Rules