North Dakota § 57-39.2-11 Return of gross receipts

North Dakota Statutes

§ 57-39.2-11 — Return of gross receipts

North Dakota § 57-39.2-11

Title 57Taxation

Ch. 57-39.2Sales Tax

This text of North Dakota § 57-39.2-11 (Return of gross receipts) 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 § 57-39.2-11 (2026).

Text

1.Except as provided in section 57-39.2-12 for monthly reports and payments, on or before the last day of the month following the close of the first quarterly period, and on or before the last day of the month following each subsequent quarterly period of three months, the retailer shall make out a return for the preceding quarterly period in the form and manner as may be prescribed by the commissioner, showing the gross receipts of the retailer, the amount of the tax for the period covered by the return, and any further information as the commissioner may require to enable the retailer correctly to compute and collect the tax herein levied. The commissioner, upon request by any retailer and a proper showing of the necessity therefor, may grant unto the retailer an extension of time not t

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1. Except as provided in section 57-39.2-12 for monthly reports and payments, on or
before the last day of the month following the close of the first quarterly period, and on
or before the last day of the month following each subsequent quarterly period of three
months, the retailer shall make out a return for the preceding quarterly period in the
form and manner as may be prescribed by the commissioner, showing the gross
receipts of the retailer, the amount of the tax for the period covered by the return, and
any further information as the commissioner may require to enable the retailer
correctly to compute and collect the tax herein levied. The commissioner, upon request
by any retailer and a proper showing of the necessity therefor, may grant unto the
retailer an extension of time not to exceed thirty days for making a return. If the
extension is granted to any retailer, the time in which the retailer is required to make
payment as provided for in section 57-39.2-12 must be extended for the same period
but interest must be charged upon the amount of the deferred payment at the rate of
twelve percent per annum from the date the tax would have been due if the extension
had not been granted to the date the tax is paid.

2. The commissioner may require the filing of returns and payment of tax on a monthly,
quarterly, annual, or other basis when the commissioner deems it necessary to ensure
payment of the tax imposed by this chapter. If the retailer's filing responsibility has
been assumed by a certified service provider, the retailer may authorize the certified
service provider to claim on behalf of the retailer all or part of the compensation to
which the retailer is entitled under sections 57-39.2-12.1 and 57-40.2-07.1.
3. Returns must be signed by the retailer or a duly authorized agent of the retailer and
must contain a written declaration that they are made and subscribed under the
penalties of this chapter. The tax commissioner may prescribe alternative methods for
signing, subscribing, or verifying a return filed by electronic means, including
telecommunications, that shall have the same validity and consequence as the actual
signature and written declaration for a paper return.