North Dakota Century Code Title 57. Taxation § 57-39.4-33.4. Tax administration practices

1. For purposes of this section, tax administration practices consist of the following:

2. The governing board shall select a disclosed practice using the following procedures:

3. The governing board shall select a best practice using the following procedures:

4. Tax administration practices must be maintained in an appendix to the agreement.

5. A state may not be found to be out of compliance with the agreement because the effect of the state's laws, rules, regulations, and policies do not follow a tax administration practice. Following a tax administration practice is voluntary. All member states are encouraged to follow each best practice.

6. Each state shall complete and submit to the executive director for posting on the governing board's website the tax administration practices section of the taxability matrix by the first day of the calendar month which is at least sixty days after the date the governing board approves a motion to select a disclosed or best practice, or both, or the date specified by the governing board, whichever is later.

7. Using the procedure for updating the taxability matrix, the executive director shall make the necessary updates to the taxability matrix template no later than thirty days after the date the governing board approves a motion to select a disclosed or best practice.

8. All best practices existing on May 11, 2015, are disclosed practices. The executive director shall implement this provision without changing any of the member states' responses.

9. A disclosed practice may subsequently be modified or become a best practice by following the provisions set forth in this section.