Subpart 01 - Administrative
- Chapter 01 - Direct Payment of Sales or Use Tax to the State in Lieu of Payment to Seller (§ 35-4-01-01-100 to 35-4-01-01-503)
- Chapter 02 - Damages for Delinquent Payment of Tax (§ 35-4-01-02-100 to 35-4-01-02-107)
- Chapter 03 - Sales Tax Bonds (§ 35-4-01-03-100 to 35-4-01-03-109)
- Chapter 04 - Reserved, version 3
- Chapter 05 - Taxpayer Discount (§ 35-4-01-05-100 to 35-4-01-05-102)
- Chapter 06 - Definitions (§ 35-4-01-06-100 to 35-4-01-06-107)
- Chapter 07 - Sales and Use Tax - Returns, Amended Returns, Credits and Refunds (§ 35-4-01-07-100 to 35-4-01-07-306)
- Chapter 08 - Liability When Selling a Business and Transfer of Assessments (§ 35-4-01-08-100 to 35-4-01-08-107)
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
No prior version found.