North Dakota § 57-33.2-16.1 General partner in a limited liability limited partnership liability

North Dakota Statutes

§ 57-33.2-16.1 — General partner in a limited liability limited partnership liability

North Dakota § 57-33.2-16.1

Title 57Taxation

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

This text of North Dakota § 57-33.2-16.1 (General partner in a limited liability limited partnership liability) 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 § 57-33.2-16.1 (2026).

Text

If a limited liability limited partnership taxable under this chapter fails for any reason to file
the required returns or to pay the tax due, the general partners, jointly or severally, charged with
the responsibility for the preparation of the returns and payment of the tax are personally liable
for the partnership's failure. The dissolution of a limited liability limited partnership does not
discharge a general partner's liability for a prior failure of the partnership to file a return or remit
the tax due. The taxes, penalty, and interest may be assessed and collected pursuant to the
provisions of this chapter. If the general partners elect not to be personally liable for the failure
to file the required returns or to pay the tax due, the limited liability limited partnership must
make

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If a limited liability limited partnership taxable under this chapter fails for any reason to file
the required returns or to pay the tax due, the general partners, jointly or severally, charged with
the responsibility for the preparation of the returns and payment of the tax are personally liable
for the partnership's failure. The dissolution of a limited liability limited partnership does not
discharge a general partner's liability for a prior failure of the partnership to file a return or remit
the tax due. The taxes, penalty, and interest may be assessed and collected pursuant to the
provisions of this chapter. If the general partners elect not to be personally liable for the failure
to file the required returns or to pay the tax due, the limited liability limited partnership must
make a cash deposit or post and maintain with the commissioner a bond or undertaking
executed by a surety company authorized to do business in this state. The cash deposit, bond,
or undertaking must be in an amount equal to the estimated annual tax liability of the limited
liability limited partnership.