N.D. Cent. Code § 57-43.3-24

Current through 2023 Legislative Sessions

Section 57-43.3-24 - Tax collection allowance

The person required to remit the tax imposed by this chapter shall deduct one percent of the amount of tax due, up to a maximum of three hundred dollars per month, to cover the cost of collecting the tax and transmitting it to the commissioner.

N.D.C.C. § 57-43.3-24