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Chapter 57-34

Telecommunications Carriers Taxation
Section Section Name
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

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