North Dakota § 57-33.2-08 Delinquent taxes - Penalty

North Dakota Statutes

§ 57-33.2-08 — Delinquent taxes - Penalty

North Dakota § 57-33.2-08

Title 57Taxation

Ch. 57-33.2Electric Generation, Distribution, and Transmission Taxes

This text of North Dakota § 57-33.2-08 (Delinquent taxes - Penalty) is published on Counsel Stack Legal Research, covering North Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.D. Cent. Code § 57-33.2-08 (2026).

Text

Taxes under this chapter are due January first for the preceding taxable year and are
delinquent if not received by the commissioner by March first following the due date. If any
amount of tax imposed by this chapter is not paid on or before March first, or if upon an
additional audit an additional tax is found to be due, there must be added to the tax due a
penalty at the rate of one percent of the tax due for each month or fraction of a month during the
first year during which the tax remains unpaid, computed from March first. From and after
January first of the year following the year in which the taxes become due and payable, simple
interest at the rate of twelve percent per annum upon the principal of the unpaid taxes must be
charged until the taxes and penalties are paid, with the in

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Taxes under this chapter are due January first for the preceding taxable year and are
delinquent if not received by the commissioner by March first following the due date. If any
amount of tax imposed by this chapter is not paid on or before March first, or if upon an
additional audit an additional tax is found to be due, there must be added to the tax due a
penalty at the rate of one percent of the tax due for each month or fraction of a month during the
first year during which the tax remains unpaid, computed from March first. From and after
January first of the year following the year in which the taxes become due and payable, simple
interest at the rate of twelve percent per annum upon the principal of the unpaid taxes must be
charged until the taxes and penalties are paid, with the interest charges to be prorated to the
nearest full month for a fractional year of delinquency.