N.D. Admin. Code 81-04.1-01-07
Current through Supplement No. 395, January, 2025
When a holder of a retail sales tax permit changes the business location of the retail business without changing the nature of the business, the permitholder must notify the tax commissioner of the change of location and of the new address. Upon notification, the tax commissioner will issue without charge a corrected sales tax permit showing the new business address.
N.D. Admin Code 81-04.1-01-07
General Authority: NDCC 57-39.2-19
Law Implemented: NDCC 57-39.2-01, 57-39.2-14