N.D. Admin. Code 81-04.1-04-34
Current through Supplement No. 394, October, 2024
When a customer does not redeem property from a pawnbroker within the statutory period, title passes to the pawnbroker who must collect and remit the sales tax when the item is sold.
N.D. Admin Code 81-04.1-04-34
General Authority: NDCC 57-39.2-19
Law Implemented: NDCC 57-39.2-01, 57-39.2-02.1, 57-39.2-20