§ 57-39.2-12 — Payment of tax - Bond - Creation of lien

North Dakota § 57-39.2-12

• Jurisdiction: North Dakota
• Title 57: Taxation
• Ch. 57-39.2: Sales Tax

Text

1. The tax levied under this chapter is due and payable in quarterly installments on or
before the last day of the month next succeeding each calendar quarterly period,
except that if total sales subject to sales and use taxes for the preceding calendar year
for any business which has been issued a sales tax permit equal or exceed three
hundred thirty-three thousand dollars, the tax levied under this chapter is payable
monthly on or before the last day of the next succeeding month. The tax commissioner
may, upon request and for good cause shown, waive the requirement to file and remit
monthly. The retailer shall pay the total tax due in the manner prescribed by the tax
commissioner. Penalties and interest for failure to file a return, for filing an incorrect
return, or for failure to pay the tax due are those prescribed in section 57-39.2-18. If
the total of sales subject to the tax decreases below three hundred thirty-three
thousand dollars for any succeeding year, the retailer may return to quarterly filing and
payments. When there is a sale of any business by any retailer or when any business
is discontinued by a retailer, the tax becomes due immediately prior to the sale or
discontinuance of the business and if not paid within fifteen days thereafter it becomes
delinquent and subject to the penalties provided in section 57-39.2-18. In the event of
a business reorganization in which the ownership of the business organization remains
in the same person or persons as prior to the reorganization, the total sales subject to
sales and use taxes for the preceding calendar year for the business that was
reorganized must be used to determine whether the tax is payable monthly under this
subsection.
2. Every retailer, at the time of making the return required hereunder, shall compute and
pay to the commissioner the tax due for the preceding period.
3. The commissioner, when in the commissioner's judgment it is necessary and advisable
to do so in order to secure the collection of the tax levied under this chapter, may
require any person subject to such tax to file with the commissioner a bond, issued by
a surety company authorized to transact business in this state and approved by the
insurance commissioner as to solvency and responsibility in such amount as the
commissioner may fix, to secure the payment of any tax and penalties due or which
may become due from such person. In lieu of such bond, securities approved by the
commissioner in such amounts as the commissioner prescribes, may be deposited
with the commissioner, which securities must be kept in the custody of the
commissioner and may be sold by the commissioner at public or private sale, without
notice to the depositor thereof, if it becomes necessary so to do in order to recover any
tax and penalties due. All moneys deposited as security with the commissioner under
the provisions of this subsection must be paid by the commissioner to the state
treasurer and must be credited by the state treasurer into a special fund to be known
as the retail sales and use tax security trust fund. If any tax, penalty, or costs imposed
by this chapter are not paid when due, by the person depositing moneys with the
commissioner as security for the payment of tax, penalty, or costs imposed by this
chapter, the commissioner shall certify that information to the director of the office of
management and budget who shall transmit the money to the commissioner who shall

apply the money deposited by the person or so much thereof as is necessary to satisfy
the tax and penalties due. The commissioner, when in the commissioner's judgment it
is no longer necessary to require the deposit to be maintained by the person, shall
certify that information to the director of the office of management and budget who
shall pay the unused money to the person entitled thereto.
4. Remittances on account of tax due under this chapter may not be deemed or
considered payment thereof unless or until the commissioner has collected or received
the amount due for such tax in cash or equivalent credit.
5. A retailer required to file monthly returns under subsection 1 shall file the returns by an
electronic method approved by the commissioner. A retailer that does not comply with
the requirement to file reports electronically is deemed to have failed to file the sales
and use tax returns as provided in section 57-39.2-15 and is subject to the penalties
provided in section 57-39.2-18. The commissioner may, for good cause shown, waive
the filing requirements of this subsection.