N.D. Cent. Code § 57-33.2-09
Current through 2023 Legislative Sessions
Distribution taxes paid from retail sales to accounts found to be worthless and charged off in accordance with generally accepted accounting principles may be credited against subsequent payment of taxes under section 57-33.2-03. If accounts that have been claimed as a credit under this section are later collected, a tax under section 57-33.2-03 must be paid on the amount collected.
N.D.C.C. § 57-33.2-09