The Bismarck Tribune Newspaper, March 31, 1937, Page 10

2358 ae il a S ie “ubted ' ri ih ile fi in Be te aneeey {ile Hi pin He ut “fai luaat i i ae “i ai i ca ott a ah a cain fe Sa ace re Hn PEEEEE up Ff li i ee 3 8 Fy ie pel He His ieee ase Bene ‘ pa FE Hf ie if til a i til eit iy i ia 8 pea nel 3 ERE 93 ‘ : Mi i A ges ine ae [2 TE ae i nel S alll is 38 Pea E fel Hin ee ALD Pe july 7 full ilythall tae ae “eta Esai * € i iia sas s si? i z i 8 iz 25 i F tinal e583 qth ‘lat a es baat eG Siise saa Fe | a ce i: i 3 apy iss i BREED a Ft afi : ig fiat ayuaaan’ is ilitiey cP EF ie a : = F Z E chit B i 3 j sll bougaee Z ih Au a “aks ii ge sual ot aug i ioe ad to each applicant Bond, reed < cae ee 3. Upon the paym fifty cents (50c) for ‘cars mit fee or fees “here the applicant must have name i Valid only agtina 8 () vad a F | ig Ho rth ae 3? ie a3 Hf REM. for the ’ Is required to Veet oamennird 2. The Commission shall compute and pay 3. Returns shall be signed by the 1, The tax levied hereunder shall stallments on or before the 20th day and must be verified by oat 2. Every retailer, at the time Commissioner the tax due 3. The Conumissinoes aay standing. bi a ih Ht senatetliik as uit iF iM AB aie iiili- ee 8 : visable to do so in Hae ui] any ae me iii EEE EE a qi 4 piled garnet ay gs wn erate Le i OF ASSESSMENTS. IN IRRIGATION DISTRICTS TO (an hea aiken sist oonams oosten * SENATE BILL NO. oe ene Laws of 1913, Peeters of, kee, toss Bapelecnetis: $0 i F} Sra a rH - : sian! i i 8853 333 ated alae: S59 siete ii aiid ia nip i ee ii : ich i TILE tale 8 Beg jeubh a ayfi®! age Un Ee Bue ul ae cr] ee Fi at fa idee Mile eat ie ai en iyaltgetst a i iti a3: ae i ba iy ait fit Til . s a5 i ae ARE tae ay teu elit ‘ ay Hie A al a et eal wee ith ile Gt iil ii? al fale a Mele 7 228 ul tytaldd i Ha beiges a ay 33 Hy ee a hau a ast eu ae sy ui ( gs x a | = aD i [he He eal ni it 3: TH a i ide ih an 3 “AH HE SPPEEEe Hd 4A : ths ant quanne ui fiilieel aaa Relate e i lea ee He vi ui mihi dull iis ai Z eerie ee git neal ana Hoe TLE ad Ten ii Fe iene , Bges diy Eesté alte AR i i (dali Hanae ay sepldl Hi giles E i 3 ia UF il Hee <p ' i i, ah eit . HEE il a i] i : au relulil 34 ie i jie i ti edit li it ag tf] tn ines Hip ; AH Tet TR Ue AUR ap itn aes a st be | 3 lie vil ra nia qu aft pl Hk i u vill rat t i ut HE nui apd : ig 335738, 3 le a ual HA ih siti aie Hane aatll en i as i it eg sare ll cat as rll FET i A ATH ie aa PILE Hy Hy [ei Ki ate ila Ne 3 E aif AE we ee ; lil Fee rr ae t nin i GH He i aH 533 al nevi a 5 i han EELS ly : Beal 4 He 33 is é Ss i iH aie ell beget atl a “ttl R FTE Hue aaa AnD ee He tly het tie ae hl 1 Ae i FF ay up i i hGH daa ; ald : ba do | AHL uated RIDA il i 3B Ene8t ih at it Pht i Ht p ted len of et) taxpayer eer and/or penalty imposed neglects to Liss lange! including any int ny tax and, a ee Li » Action Aut Meas The name “State of Ni kota” as claimant. Hala Uped Gay y above the am division shall pee teat! 22¢2 si 3. Time notice of lien was re- Subsction 4. ceived. it 2, collection of ae dition to st casts sioner my ai : fa ae talus and the E| ret furnishing | payment as provid corporation consumers or users; a like | necessity therefor, gra rwise provided in this Act,|sioner may, upon req! tail in the State of North intr anda oper showing” of eipts from such sales by any |time in which he 1 ‘wares, or merchandise, ex-| provided, howe' The gross receipts from the| making the return ae sales, furnishing or service of trans-| der, ‘The gross receipts from sales | ceding period. or tangible personal property used for (a) The gross receipts from sales|of the month next succeeding each of tangible personal property which | quarterly period, the first of such pe- this State is prohibited from taxing |riod being the (b) (c) events, except as otherwise provided in| elsewhere to the contrary notwith-|each place of Agee all sales of tickets or admissions to| made for other than quarterly nneae Places of amusement and athletic) the provisions of Section ten (10) or puted and collected as hereinafter| retailer or his duly authorized agent, Provided. putation of the amount of tax imposed | be due and payable in quarterly in- by it, the following: ‘communication service, including the|is granted to any such retailer, Section 3. Exemptions.) There are] Section 10, Payment of Tax, hereby specifically exempted from the | Creation of Lien.) under the Constitution or laws of the| with May 1, 1937, and ending on the United States or under the Constitu- | 30th day of June, 1937. ™munication service to the public in its | for the same period. wise provided in this act, when sold! it necessary or advisal at retail in the State of North Dakota | insure the payment to consumers or users; and a like rate | posed by this Act, of tax upon the gross receipts from/ turns and payment of tion of this State. Propriety capacity, except as other- the performance of a contract On/ his judgment it ts public works executed prior to May Ast, 1935, ‘of steam, gas, electricity, water and|ing such return. If steam, gas, electricity, water and com- | ten (10) of this Act - The tax herein levied shall be com- provisions of this act and from com- Portation service. gross rec this act. 7 to- and | tae the | priat A $3 id or to amount or se sales price or charge and when addi the total amounts, valued in money, expended directly or indirectly for goods, wares, or: merchandise used for free distri. The gross receipts from the|of any fie bution to the poor and needy. Sale by any school board of this State| which of books and schoo! supplies to regu- larly enrolled students at cost. On forms furnished by the) fj If the Commissioner is satisfied that the foregoing conditions and re- , (d) The gross receipts from sales of | Act, tickets or admissions to State, county, | such tax to fi Section 4. Taxes paid on gross re- ceipts represented by accounts found . Bection 5. Credit to Relief Agency and Local Governmental Units.) .1, A relief agency may apply to the Commissioner for refund of the 2, Such refunds may be only in the following amounts a: manner and only under the f{ (c) The relief agency must prove to the satisfaction of the Commis- fe) conditions: (a) Commissioner, and during the time herein provided for the filing of quar- 3. if such accounts are thereafter col- I tecomesmeonmay 0 lected by the retailer, a tax shall be|to recover or charitable activities, where the en-| approved by. paid upon the amount so collected. | due. tire amount of such receipts is ex-| sioner as yay pended for educational, religious, or} ity, charitable purposes. district and local fairs, and the gross sued by a si receipts from educational, religious, | to transact bi snuff, insurance premiums, or .any/ person who apply to sales of gasoline, cigarettes, | this other product or article upon which to be worthless and actually charged off, for income tax purposes may be credited upon subsequent payment of the tax herein provided, provided, that | out The provisions of this act shall not|if an; the State of North Dakota now or may | tion, hereafter impose a special tax, elther | any in the form of a license tax, stamp tax or otherwise. amount of tax imposed hereunder and paid upon sales to it of any goods, ‘wares, or merchandise used for ea [a distribution to the poor and + (b) On these forms the relief esency |" shail separately list the persons hare hn ing the sales to it or to its order, gether with the dates of the ceipts of such person and that such person has paid the tax levied by this division, based upon such computa- tion of gross receipts. quirements have been complied with, he shall refund the amount claimed by the relief agency. law in the same manner as other terly tax returns by retailers, the re- lief agency shall report to the Com- the total amount so expended by relief agency. sioner that the person making the sales has included the amount thereof in the computation of the gross re- + Section 6. Retailers shall adi such tax shall constitute a part such price or charge, shall be a debt from consumer or user to retailer un- til paid, and shall be recoverable at debts. tax imposed under this Act, average equivalent thereof, missigner Ae aati mut ageg8 zits seaas net : big ae EE gab 3 H I P re ani i a Uli iia ea ae ia Hr lat i ti i is i He i. gid had i STE 5 atesog is Hu Te rE Le i fey lta a i Ser B35 BS ay il il ig 3 3 ith the said UI which the tax commissl the notice dicate said said. the request notice with deeds shall bring an as the f rs to! wit adding | faction of sal rage. equivalent ‘appropri- by organiza- ‘and which do not involve or associations or retailer: rs, or the adoption of ate rules and regulations Agreements between competing re- tions ‘Pressly authorized and shall be held Mot to be in violation of a: @pproval of the Commissioner, are ex- strust laws of this state. provide uniform methods for ‘price fixing agreements otherwise un- awful, and which shall first have the such tax or the ave: thereof, ' 33 ay nite Bt ie a i ii Hy cu sie i ny anti- it! 7ile 3 g288°3 sae an it Tae Hutt taslietst a iat ii me ane viet pune ai tn Hie te it : aj FEET ca Hele isys ay 3 ie : aes nt wn a il ill A ia; ae a 24. E i Hin 325458 j be iF ii i §22 tit ze Ses aad FREED) Fe 3 : tel a 3 at ‘i | 228 Lh EL hy ; 3 a if pie tte A RH : i ti 9 3 SEbaaeg? laa ti ae HE a Te ie i nn 153844, a astatt i tl : i] i i 2 ape ile a° a § si, itl Zz PER iE Hu ap 588 [el ie $3235 Rast ie - ate He i wy ie at : ne cil ih i at L uf i i le it nee it) ULL sal Hits ; ay ial tpt hsp Ct a tinh fe aT Ht is Fa ff j Hey i aie aE lait i i i PE this of unless or until} cum ittance The technical, outlined It is ex liens on foregoing and/or peeve tion he shall hat the state's which the act! be 5. due under planatory. to enforce interest and public ly or in- aX or any part taken Att to be State any re sion of ai law. erty of ment of ti «thereof imposed by this Act will be y part that it or an Records Required.) It or hold out or state to the Section 8. « Section 7. Unlawful Acts.) It shall shall be the duty of every retailer re- - be unlawful for any retailer to adver- -or that it will not be considered as an “element in the price to the consumer, ‘or if added, svles as the Commissioner may re- Guire and it shall be the duty of every + “retailer to preserve for a period of two ‘years all invoices and other records Of goods, wares or merchandise pur- ‘chased for resale; and all such books, invoices and other records shall be tax under this division, to preserve ‘open to examination at any time by or to any consumer, direct); ‘assumed or absorbed by the retailer quired to make a report and pay any ‘euch records of the gross proceeds of directly, that the ts “thereof will be refunded. tise itn wu) if ly z iil H dil i AE ii uy i! all ehne i] aT i a the Permits, Application amount due for such tax in ala) en i. equivalent credit. shall have collected shall, on or before he month Hiei the first in the i = afi z 7g ‘li dss