Statutes, codes, and regulations
North Dakota Century Code
Title 57 - TAXATION
Chapter 57-39.2 - SALES TAX
Section 57-39.2-20 - Tax, penalties, and other charges paid to commissioner - Disposition

N.D. Cent. Code § 57-39.2-20

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Current through 2023 Legislative Sessions
Section 57-39.2-20 - Tax, penalties, and other charges paid to commissioner - Disposition

All fees, taxes, penalties, and other charges imposed and collected under this chapter must be paid to the commissioner in the form of a remittance payable to the commissioner, who shall transmit each payment monthly to the state treasurer to be deposited in the state treasury to the credit of the general fund.

N.D.C.C. § 57-39.2-20