§ 57-32-03 — Tax statements prepared by state tax commissioner - When due and delinquent

North Dakota § 57-32-03

• Jurisdiction: North Dakota
• Title 57: Taxation
• Ch. 57-32: Taxation of Express and Air Transportation Companies

Text

delinquent.
On or before the thirty-first day of March in each year, the tax commissioner shall provide
each company assessed under the provisions of this chapter a statement of its taxes due for the
preceding year, with the valuations and taxes assessed in each case. Such taxes are due upon
the fifteenth day of April next following the date of the statement of taxes due. The taxes
become delinquent on the first day of May next following the due date and, if not paid on or
before said date, are subject to a penalty of two percent and, on June first following
delinquency, an additional penalty of two percent and, on July first following delinquency, an
additional penalty of two percent and, an additional penalty of two percent on October fifteenth

following delinquency. From and after January first of the year following the year in which the
taxes became due and payable, simple interest at the rate of twelve percent per annum upon
the principal of the unpaid taxes must be charged until such taxes and penalties are paid, with
such interest charges to be prorated to the nearest full month for a fractional year of
delinquency. All the provisions of the law respecting delinquency of personal property
assessments generally so far as may be consistent with the provisions of this chapter are
applicable equally to the assessments and taxes provided for in this chapter.