North Dakota Code 57-43.1-24 – Tax collection allowance
Current as of: 2023 | Check for updates
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The person required to remit the tax imposed by this chapter shall retain two percent of the amount of tax due to cover the cost of collecting the tax and transmitting 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.
Terms Used In North Dakota Code 57-43.1-24
- Person: means an individual, organization, government, political subdivision, or government agency or instrumentality. See North Dakota Code 1-01-49