Tax collection allowance

N.D. Cent. Code § 57-43.3-24
in effect
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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.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://ndlegis.gov/cencode/t57c43-3.pdf#nameddest=57-43p3-24Fetched: 10/16/2026

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