N.D. Cent. Code § 57-34-12

Current through 2023 Legislative Sessions

Section 57-34-12 - Rules

1. The tax commissioner may adopt any rules necessary to carry out this chapter.

2. The tax commissioner shall adopt rules as necessary to avoid double taxation of gross receipts and to eliminate the avoidance of taxation of gross receipts of telecommunications carriers under this chapter.

N.D.C.C. § 57-34-12