N.D. Cent. Code § 11-09.2-05
This is the official text of N.D. Cent. Code § 11-09.2-05, part of North Dakota’s Cent. Code — part of the compiled statutory law of North Dakota, published by the state as "Cent. Code." Browse the sections below, each linked to its official government source.
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11-09.2-05. Payment of tax - Collection by tax commissioner - Administrative expenses allowed - Rules
Official statutory text
11-09.2-05. Payment of tax - Collection by tax commissioner - Administrative
expenses allowed - Rules.
The taxes imposed under this chapter are due and payable at the same time the taxpayer is
required to file a return under chapter 57-39.2 and must be collected and administered by the
tax commissioner in the manner provided in chapter 57-39.2. The taxpayer shall add the taxes
imposed under this chapter to the sales, lease, or rental price and shall collect the tax from the
consumer. A retailer may not advertise or hold out or state to the public, or to any consumer,
directly or indirectly, that the taxes or any part of the taxes imposed under this chapter are
assumed, absorbed, or refunded by the taxpayer. The amount the tax commissioner remits
monthly to each county as taxes collected for that county's visitors' promotion fund must be
reduced by three percent as an administrative fee necessary to defray the cost of collecting the
taxes and the expenses incident to collection. The administrative fee must be deposited in the
general fund in the state treasury. The tax commissioner shall adopt rules necessary for the
administration of this chapter. The penalties and liabilities provided in sections 57-39.2-18 and
57-39.2-18.1 specifically apply to the filing of returns and administration of the taxes imposed
under this chapter. The taxes imposed under this chapter are not taxes subject to chapter
expenses allowed - Rules.
The taxes imposed under this chapter are due and payable at the same time the taxpayer is
required to file a return under chapter 57-39.2 and must be collected and administered by the
tax commissioner in the manner provided in chapter 57-39.2. The taxpayer shall add the taxes
imposed under this chapter to the sales, lease, or rental price and shall collect the tax from the
consumer. A retailer may not advertise or hold out or state to the public, or to any consumer,
directly or indirectly, that the taxes or any part of the taxes imposed under this chapter are
assumed, absorbed, or refunded by the taxpayer. The amount the tax commissioner remits
monthly to each county as taxes collected for that county's visitors' promotion fund must be
reduced by three percent as an administrative fee necessary to defray the cost of collecting the
taxes and the expenses incident to collection. The administrative fee must be deposited in the
general fund in the state treasury. The tax commissioner shall adopt rules necessary for the
administration of this chapter. The penalties and liabilities provided in sections 57-39.2-18 and
57-39.2-18.1 specifically apply to the filing of returns and administration of the taxes imposed
under this chapter. The taxes imposed under this chapter are not taxes subject to chapter
Status: in_force · Read it on the official government site
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