Statutes, codes, and regulations
North Dakota Administrative Code
Title 81 - Tax CommissionerArticle 81-04.1 - Sales and Use Taxes
Chapter 81-04.1-03 - Miscellaneous Sales
Section 81-04.1-03-01.1 - State-tribal tax administration agreement - Effect on other rules

N.D. Admin. Code 81-04.1-03-01.1

Download
PDF
Current through Supplement No. 395, January, 2025
Section 81-04.1-03-01.1 - State-tribal tax administration agreement - Effect on other rules

If an agreement is in effect between the state and a Native American tribal government under the authority of North Dakota Century Code chapter 54-40.2 or 57-39.8, then the provisions of that agreement apply with respect to retail sales to enrolled Native Americans on an Indian reservation in lieu of section 81-04.1-03-01.

N.D. Admin Code 81-04.1-03-01.1

Adopted by Administrative Rules Supplement 2016-361, July 2016, effective 7/1/2016.

General Authority: NDCC 57-39.2-19

Law Implemented: NDCC 57-39.8