North Dakota Statutes
§ 57-06-09 — Penalty for failure to furnish report
If any company refuses or neglects to make the report required by this chapter, or refuses
or neglects to furnish any information requested, the tax commissioner shall obtain the best
information available on the facts necessary to be known in order to discharge the tax
commissioner's duties with respect to the valuation and assessment of the property of the
company. If any company fails to make the report required under this chapter on or before the
first day of May of any year, the state board of equalization shall add twenty percent to the
assessed value of the property of the company for that year. If any company fails to make the
report required under this chapter on or before the first day of June of any year, the state board
of equalization shall add an additional ten percent to the
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Nearby Sections
15
§ 57-01-01
Bond of tax commissioner§ 57-01-02.1
Tax collection agreements with home rule cities or counties - Limitations on city or county authority§ 57-01-03
Office of commissioner§ 57-01-04
Salary§ 57-01-05
State supervisor of assessments§ 57-01-06.1
Statement of legislative intent concerning use of sales, market, and productivity studies§ 57-01-10
Tax manuals - Distribution§ 57-01-11
Assessment of or determination of additional tax liability by tax commissioner - Hearing - Appeal§ 57-01-12
Approval of refunds by tax commissioner