North Dakota Administrative Code
Title 81 - Tax Commissioner
Article 81-04.1 - Sales and Use Taxes
Chapter 81-04.1-03 - Miscellaneous Sales
Section 81-04.1-03-01.1 - State-tribal tax administration agreement - Effect on other rules
Universal Citation: ND Admin Code ยง 81-04.1-03-01.1
Current through Supplement No. 394, October, 2024
If an agreement is in effect between the state and a Native American tribal government under the authority of North Dakota Century Code chapter 54-40.2 or 57-39.8, then the provisions of that agreement apply with respect to retail sales to enrolled Native Americans on an Indian reservation in lieu of section 81-04.1-03-01.
General Authority: NDCC 57-39.2-19
Law Implemented: NDCC 57-39.8
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