§ 57-40.2-01 Definitions
§ 57-40.2-02.1 Use tax imposed
§ 57-40.2-02.3 Certain sellers located outside this state required to collect and remit sales taxes – Criteria
§ 57-40.2-02.4 Marketplace facilitator tax collection requirement
§ 57-40.2-03.2 Use tax on tobacco products
§ 57-40.2-03.3 Use tax on contractors
§ 57-40.2-04 Exemptions
§ 57-40.2-04.1 Use tax exemption for food and food ingredients
§ 57-40.2-04.2 Use tax exemption for power plant construction, production, environmental upgrade, and repowering equipment and oil refinery or gas processing plant environmental upgrade equipment
§ 57-40.2-05 Evidence of use
§ 57-40.2-06 Payment of tax
§ 57-40.2-07 Collection of use tax
§ 57-40.2-07.1 Deduction to reimburse retailer for administrative expenses
§ 57-40.2-08 Unlawful advertising
§ 57-40.2-09 Records required
§ 57-40.2-10 Revocation of permit and authority to do business
§ 57-40.2-11 Tax paid on articles in other states or political subdivisions of other states
§ 57-40.2-12 Unlawful sale or soliciting
§ 57-40.2-13 Provisions of sales tax law applicable
§ 57-40.2-14 Contractor’s performance bonds for payment of use tax
§ 57-40.2-15 Penalties – Offenses
§ 57-40.2-15.1 Corporate officer liability
§ 57-40.2-15.2 Governor and manager liability
§ 57-40.2-15.3 Liability of a general partner in a limited liability limited partnership
§ 57-40.2-16 Lien of tax – Collection – Action authorized
§ 57-40.2-17 Disposition of excess tax collections

Terms Used In North Dakota Code > Chapter 57-40.2 - Use Tax

  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • children: includes children by birth and by adoption. See North Dakota Code 1-01-18
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • 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
  • Individual: means a human being. See North Dakota Code 1-01-49
  • 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
  • Legal tender: coins, dollar bills, or other currency issued by a government as official money. Source: U.S. Mint
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Mortgagee: The person to whom property is mortgaged and who has loaned the money.
  • 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
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Partnership: includes a limited liability partnership registered under chapter 45-22. See North Dakota Code 1-01-49
  • 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
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Right of survivorship: The ownership rights that result in the acquisition of title to property by reason of having survived other co-owners.
  • 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
  • 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