SB2165 — AN ACT to amend and reenact subdivision d of subsection 12 of section 57‑39.2‑01 of the North Dakota Century Code, relating to the definition of gross receipts.

SB2165 — AN ACT to amend and reenact subdivision d of subsection 12 of section 57‑39.2‑01 of the North Dakota Century Code, relating to the definition of gross receipts. · Informed CitizenryThis bill amends the North Dakota Century Code to update the definition of 'gross receipts' for tax purposes. It specifies that certain items are not included in gross receipts, such as discounts n…Open in Informed Citizenry