Date of Award
6-1968
Document Type
Independent Study
Degree Name
Master of Science (MS)
Abstract
Inadequate tax enforcement in the past has caused the North Dakota Legislature to increase the rate and/or broaden the base of the sales and use tax law since the passage of the original Sales Tax Law in 1935 and the Use Tax Law in 1939.
The objective of this thesis is to bring out the changes in the Sales and Use Tax Statutes, the North Dakota Tax Department organizational structure and administrative procedures and to provide suggested changes.
By 1965, most of the necessary changes in the Sales and Use Tax Statutes which provided the Tax Commissioner with the necessary laws and authority to enforce the sales and use tax effectively were made by the North Dakota Legislature. Also, by 1965, most of the necessary changes in the administrative procedures essential to carrying out an effective tax enforcement program were implemented with the exception of the vested authority that the Sales and Use Tax Administrator should have over the service divisions.
Since some of the administrative procedures as the one cited above cannot be changed because it would result in many hard feelings within the Tax Department, it is recommended that the suggested new organizational structure (page 70) be implemented to resolve the problems in the administration of an effective tax program.
Recommended Citation
Puklich, MIcheal L., "The north dakota state sales and use tax enforcement; Changes in statute, ogranization, and administrative procedures" (1968). Theses and Dissertations. 6621.
https://commons.und.edu/theses/6621
