There is a newer version of the North Dakota Century Code
2009 North Dakota Code
47 Property
47-21 Copyrights
Download pdfand collected for the act or privilege of selling, licensing, or otherwise disposing of performing
rights in music or dramatico-musical compositions in this state, in an amount equal to five
percent of the gross receipts of all such sales, licenses, or other disposition of performing rights
in this state, payable to the state tax commissioner for the benefit of the general fund of the state,
on or before the fifteenth day of March of each year, with respect to the gross receipts of the
preceding calendar year. The state tax commissioner shall adopt and publish rules and regulations not in conflict with this section, as well as the forms necessary to carry out the
provisions of this section. 47-21-08.1. Administration. The provisions of chapter 57-39.2, pertaining to the administration of the retail sales tax, including provisions for penalty and interest, not in conflict
with the provisions of this chapter, shall govern the administration of the tax levied by this
chapter. 47-21-09. Public performance of composition for profit - Consent of owner necessary. Repealed by S.L. 1987, ch. 558, § 2. 47-21-10. Obligation of contract or license - Impairment. Repealed by S.L. 1987, ch. 558, § 2. 47-21-11. Copyrights - Violation of provisions - Penalty. Any person who violates the provisions of this chapter is guilty of a class A misdemeanor. Page No. 1 Document Outline chapter 47-21 copyrights
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