§ 57-34-10 — Penalties - Interest - Lien for tax

North Dakota § 57-34-10

• Jurisdiction: North Dakota
• Title 57: Taxation
• Ch. 57-34: Telecommunications Carriers Taxation

Text

1. If a telecommunications carrier refuses or neglects to make the reports required by this
chapter, or refuses or neglects to furnish any information requested, the tax
commissioner shall use the best available facts and estimates to determine taxation of
the gross receipts of that carrier. 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 May of any year, the state board of equalization shall add a
penalty of one-quarter of the tax due for failure to make the required report which must

be collected as a part of the tax, but the tax commissioner, upon application, may grant
extensions of time within which the returns must be filed. For good cause shown, the
tax commissioner may waive all or any part of the penalty that attached under this
section.
2. Taxes levied under this chapter are due and payable to the tax commissioner on
January first following the year in which the taxes were assessed. A remittance of tax
need not be made and any assessment or collection of tax may not be made unless
the amount is at least five dollars, including penalty and interest.
3. If any amount of tax imposed by this chapter is not paid on or before March first, or if
upon audit an additional tax is found to be due, there must be added to the tax
remaining due interest at the rate of one percent of the additional tax for each month
or fraction of a month during which the tax remains unpaid, computed from March first
to the date paid.
4. Whenever any taxpayer liable to pay a tax or penalty imposed refuses or neglects to
pay the liability, the amount, including any interest, penalty, or addition to the tax, and
the additional costs that may accrue are a lien in favor of the state of North Dakota
upon all property and rights to property, whether real or personal, belonging to the
taxpayer. The lien attaches at the time the tax becomes due and payable and
continues until the liability for the amount is satisfied.
5. Any mortgagee, purchaser, judgment creditor, or lien claimant acquiring any interest in,
or lien on, any property situated in the state, prior to the tax commissioner filing in the
central indexing system maintained by the secretary of state a notice of the lien
provided for in subsection 4, takes free of, or has priority over, the lien. The tax
commissioner shall index in the central indexing system the following data:
a. The name of the taxpayer.
b. The name "State of North Dakota" as claimant.
c. The date and time the notice of lien was indexed.
d. The amount of the lien.
e. The internal revenue service taxpayer identification number or social security
number of the taxpayer.
The notice of lien is effective as of eight a.m. the next day following the indexing of the
notice. The tax commissioner shall index any notice of lien with no payment of fees or
costs to the secretary of state.
6. Upon payment of the tax, and any accrued penalties and interest, as to which the tax
commissioner has filed a notice of lien, the tax commissioner shall index a satisfaction
of the lien in the central indexing system without fees or costs.