| 57-34-01 |
Definitions
|
| 57-34-02 |
Reports of telecommunications carriers
|
| 57-34-03 |
Computation of taxes by tax commissioner ‑ Exemption for high‑volume customers ‑ Continuing appropriation
|
| 57-34-04 |
Assessment by state board of equalization
|
| 57-34-04.1 |
Tax commissioner to audit returns and state board of equalization to assess tax
|
| 57-34-04.2 |
Deficiency, protest, and appeal
|
| 57-34-04.3 |
Claims for credit or refund ‑ Continuing appropriation
|
| 57-34-04.4 |
Preservation of records
|
| 57-34-04.5 |
Resale certificates
|
| 57-34-05 |
Deposit of tax revenues ‑ Allocation to counties ‑ Telecommunications carriers tax fund ‑ Continuing appropriation
|
| 57-34-06 |
Duties of county treasurer
|
| 57-34-07 |
Reports to county auditor
|
| 57-34-08 |
Administrative laws applicable
|
| 57-34-09 |
Disposition of revenue
|
| 57-34-10 |
Penalties ‑ Interest ‑ Lien for tax
|
| 57-34-11 |
Taxes in lieu of property taxes
|
| 57-34-12 |
Rules
|
