Chapter 57-34 - TELECOMMUNICATIONS CARRIERS TAXATION

Section 57-34-01 - Definitions
Section 57-34-02 - Reports of telecommunications carriers
Section 57-34-03 - Computation of taxes by tax commissioner - Exemption for high-volume customers - Continuing appropriation
Section 57-34-04 - [Repealed]
Section 57-34-04.1 - Tax commissioner to audit returns and state board of equalization to assess tax
Section 57-34-04.2 - Deficiency, protest, and appeal
Section 57-34-04.3 - Claims for credit or refund - Continuing appropriation
Section 57-34-04.4 - Preservation of records
Section 57-34-04.5 - Resale certificates
Section 57-34-05 - Deposit of tax revenues - Allocation to counties - Telecommunications carriers tax fund - Continuing appropriation
Section 57-34-06 - Duties of county treasurer
Section 57-34-07 - [Repealed]
Section 57-34-08 - [Repealed]
Section 57-34-09 - [Repealed]
Section 57-34-10 - Penalties - Interest - Lien for tax
Section 57-34-11 - Taxes in lieu of property taxes
Section 57-34-12 - Rules