North Dakota § 57-33.2-20 Penalty

North Dakota Statutes

§ 57-33.2-20 — Penalty

North Dakota § 57-33.2-20

Title 57Taxation

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

This text of North Dakota § 57-33.2-20 (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 § 57-33.2-20 (2026).

Text

If any company refuses or neglects to make the reports required by this chapter, or refuses
or neglects to furnish any information requested, the commissioner shall use the best facts and
estimates available to determine the tax due. The tax must be imposed upon the basis of that
information. 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 a penalty of ten percent of
the tax due for failure to make the required report which must be collected as a part of the tax,
but the commissioner, upon application, may grant extensions of time within which the returns
must be filed. For good cause shown, the commissioner may waive all or any part of the penalty
that attached under this section.

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If any company refuses or neglects to make the reports required by this chapter, or refuses
or neglects to furnish any information requested, the commissioner shall use the best facts and
estimates available to determine the tax due. The tax must be imposed upon the basis of that
information. 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 a penalty of ten percent of
the tax due for failure to make the required report which must be collected as a part of the tax,
but the commissioner, upon application, may grant extensions of time within which the returns
must be filed. For good cause shown, the commissioner may waive all or any part of the penalty
that attached under this section.