§ 57-39.4-01 Adoption of streamlined sales and use tax agreement
§ 57-39.4-02 (301) State level administration
§ 57-39.4-03 (302) State and local tax bases
§ 57-39.4-04 (303) Seller registration
§ 57-39.4-05 (304) Notice for state tax changes
§ 57-39.4-06 (305) Local rate and boundary changes
§ 57-39.4-07 (306) Relief from certain liability
§ 57-39.4-08 (307) Database requirements and exceptions
§ 57-39.4-09 (308) State and local tax rates
§ 57-39.4-10 (309) Application of general sourcing rules and exclusions from the rules
§ 57-39.4-11 (310) General sourcing rules
§ 57-39.4-11.1 (310.1) Election for origin-based sourcing
§ 57-39.4-12 (311) General sourcing definitions
§ 57-39.4-14 (313) Direct mail sourcing
§ 57-39.4-14.1 (313.1) Election for origin-based direct mail sourcing
§ 57-39.4-15 (314) Telecommunications sourcing
§ 57-39.4-16 (315) Telecommunications sourcing definitions
§ 57-39.4-17 (316) Enactment of exemptions
§ 57-39.4-18 (317) Administration of exemptions
§ 57-39.4-19 (318) Uniform tax returns
§ 57-39.4-20 (319) Uniform rules for remittance of funds
§ 57-39.4-21 (320) Uniform rules for recovery of bad debts
§ 57-39.4-22 (321) Confidentiality and privacy protections under model 1
§ 57-39.4-23 (322) Sales tax holidays
§ 57-39.4-24 (323) Caps and thresholds
§ 57-39.4-25 (324) Rounding
§ 57-39.4-26 (325) Customer refund procedures
§ 57-39.4-27 (326) Direct pay permits
§ 57-39.4-28 (327) Library of definitions
§ 57-39.4-29 (328) Taxability matrix
§ 57-39.4-30 (329) Effective date for rate changes
§ 57-39.4-31 Membership of streamlined sales tax governing board
§ 57-39.4-32 (330) Bundled transactions
§ 57-39.4-33 (331) Relief from certain liability for purchasers
§ 57-39.4-33.1 (332) Specified digital products
§ 57-39.4-33.2 (333) Use of specified digital products
§ 57-39.4-33.3 (334) Replacement tax prohibited
§ 57-39.4-33.4 (335) Tax administration practices
§ 57-39.4-34 (501) Certification of service providers and automated systems
§ 57-39.4-35 (502) State review and approval of certified automated system software and certain liability relief

Terms Used In North Dakota Code > Chapter 57-39.4 - Streamlined Sales and Use Tax Agreement

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Contract: A legal written agreement that becomes binding when signed.
  • Credits: means and includes every claim and demand for money or other valuable thing, and every annuity or sum of money receivable at stated periods, due or to become due, and all claims and demands secured by deeds or mortgages, due or to become due. See North Dakota Code 57-02-01
  • Donee: The recipient of a gift.
  • Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) Source: OCC
  • following: when used by way of reference to a chapter or other part of a statute means the next preceding or next following chapter or other part. See North Dakota Code 1-01-49
  • Fraud: Intentional deception resulting in injury to another.
  • Freedom of Information Act: A federal law that mandates that all the records created and kept by federal agencies in the executive branch of government must be open for public inspection and copying. The only exceptions are those records that fall into one of nine exempted categories listed in the statute. Source: OCC
  • Individual: means a human being. See North Dakota Code 1-01-49
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Majority leader: see Floor Leaders
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Organization: includes a foreign or domestic association, business trust, corporation, enterprise, estate, joint venture, limited liability company, limited liability partnership, limited partnership, partnership, trust, or any legal or commercial entity. See North Dakota Code 1-01-49
  • paper: means any flexible material upon which it is usual to write. See North Dakota Code 1-01-27
  • Person: means an individual, organization, government, political subdivision, or government agency or instrumentality. See North Dakota Code 1-01-49
  • Personal property: All property that is not real property.
  • Personal property: includes money, goods, chattels, things in action, and evidences of debt. See North Dakota Code 1-01-49
  • Process: means a writ or summons issued in the course of judicial proceedings. See North Dakota Code 1-01-49
  • Property: includes property, real and personal. See North Dakota Code 1-01-49
  • Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
  • Rule: includes regulation. See North Dakota Code 1-01-49
  • State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See North Dakota Code 1-01-49
  • Statute: A law passed by a legislature.
  • Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
  • subscription: includes "mark" when the person cannot write, the person's name being written near it and written by a person who writes that person's own name as a witness. See North Dakota Code 1-01-49
  • United States: includes the District of Columbia and the territories. See North Dakota Code 1-01-49
  • written: include "typewriting" and "typewritten" and "printing" and "printed" except in the case of signatures and when the words are used by way of contrast to typewriting and printing. See North Dakota Code 1-01-37
  • year: means twelve consecutive months. See North Dakota Code 1-01-33