Statutes, codes, and regulations
North Dakota Century Code
Title 57 - TAXATION
Chapter 57-43.1 - MOTOR VEHICLE FUELS AND IMPORTER FOR USE TAXES
Section 57-43.1-24 - Tax collection allowance

N.D. Cent. Code § 57-43.1-24

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Current through 2024 Legislative Session
Section 57-43.1-24 - Tax collection allowance

The person required to remit the tax imposed by this chapter shall retain two percent of the amount of tax due to cover the cost of collecting the tax and transmitting it to the commissioner. This provision does not apply to tax on excess inventory losses and does not apply to additional tax assessed during an audit.

N.D.C.C. § 57-43.1-24