Subpart 01 - Administrative

Chapter 01 - Direct Payment of Sales or Use Tax to the State in Lieu of Payment to Seller (§§ 4-01-01-100 — 4-01-01-503)
Chapter 02 - Damages for Delinquent Payment of Tax (§§ 4-01-02-100 — 4-01-02-107)
Chapter 03 - Sales Tax Bonds (§§ 4-01-03-100 — 4-01-03-109)
Chapter 04 - Reserved
Chapter 05 - Taxpayer Discount (§§ 4-01-05-100 — 4-01-05-102)
Chapter 06 - Definitions (§§ 4-01-06-100 — 4-01-06-107)
Chapter 07 - Sales and Use Tax - Returns, Amended Returns, Credits and Refunds (§§ 4-01-07-100 — 4-01-07-306)
Chapter 08 - Liability When Selling a Business and Transfer of Assessments (§§ 4-01-08-100 — 4-01-08-107)