Provisions of sales tax law applicable

N.D. Cent. Code § 57-40.2-13
in effect
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57-40.2-13. Provisions of sales tax law applicable The provisions of chapter 57-39.2, pertaining to the administration of the retail sales tax, including provisions for refund or credit provided therein, not in conflict with the provisions of this chapter, govern the administration of the tax levied in this chapter.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://ndlegis.gov/cencode/t57c40-2.pdf#nameddest=57-40p2-13Fetched: 10/16/2026

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