North Dakota Code 57-43.2-04.1 – 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 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.
Terms Used In North Dakota Code 57-43.2-04.1
- Person: means an individual, organization, government, political subdivision, or government agency or instrumentality. See North Dakota Code 1-01-49