N.D. Cent. Code § 57-39.5-04
Current through 2023 Legislative Sessions
The provisions of chapter 57-39.2 pertaining to administration of the retail sales tax, including provisions for refund, credits, retailer compensation, or adoption of rules, not in conflict with this chapter or federal law, govern the administration of the gross receipts tax imposed in this chapter.
N.D.C.C. § 57-39.5-04