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<blockquote data-quote="You" data-source="post: 180559" data-attributes="member: 514"><img src="data:image/gif;base64,R0lGODlhAQABAIAAAAAAAP///yH5BAEAAAAALAAAAAABAAEAAAIBRAA7" class="smilie smilie--sprite smilie--sprite9" alt=":eek:" title="Eek!&nbsp; &nbsp; :eek:" loading="lazy" data-shortname=":eek:" />57-40.2-06. Payment of tax.The tax imposed by this chapter must be paid in the following manner:1. The tax upon tangible personal property which is sold by a retailer maintaining a placeof business in this state, or by such other retailer as the commissioner shall authorizepursuant to subsection 2 of section 57-40.2-07, must be collected by the retailer andremitted to the commissioner as provided by section 57-40.2-07;The tax, when not paid in conformity with subsection 1, must be paid to thecommissioner directly by any person storing, using, or consuming such property withinthis state, pursuant to the provisions of section 57-40.2-07.</blockquote>

[QUOTE="You, post: 180559, member: 514"] :eek: 57-40.2-06. Payment of tax.The tax imposed by this chapter must be paid in the following manner:1. The tax upon tangible personal property which is sold by a retailer maintaining a placeof business in this state, or by such other retailer as the commissioner shall authorizepursuant to subsection 2 of section 57-40.2-07, must be collected by the retailer andremitted to the commissioner as provided by section 57-40.2-07; The tax, when not paid in conformity with subsection 1, must be paid to thecommissioner directly by any person storing, using, or consuming such property withinthis state, pursuant to the provisions of section 57-40.2-07. [/QUOTE]

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