TITLE 44
Taxation

CHAPTER 44-18.1
Adoption of the Streamlined Sales and Use Tax Agreement

SECTION 44-18.1-30


§ 44-18.1-30. Effective date for rate changes.

Each member state shall provide that the effective date of rate changes for services covering a period starting before and ending after the statutory effective date shall be as follows:

(A) For a rate increase, the new rate shall apply to the first billing period starting on or after the effective date.

(B) For a rate decrease, the new rate shall apply to bills rendered on or after the effective date.

History of Section.
(P.L. 2006, ch. 246, art. 30, § 12.)