North Dakota § 57-43.2-40 Interstate motor carrier tax reports - Payments - Audits - Assessments

North Dakota Statutes

§ 57-43.2-40 — Interstate motor carrier tax reports - Payments - Audits - Assessments

North Dakota § 57-43.2-40

Title 57Taxation

Ch. 57-43.2Special Fuels and Importer for Use Taxes

This text of North Dakota § 57-43.2-40 (Interstate motor carrier tax reports - Payments - Audits - Assessments) 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 § 57-43.2-40 (2026).

Text

1.An interstate motor carrier shall file a tax report with the director and remit to the director any taxes, penalties, and interest due at the time and in the manner prescribed by the terms of a cooperative agreement authorized by section 57-43.2-37. All moneys collected and received under this section must be transmitted monthly by the director to the state treasurer to be transferred and credited in the same manner as provided in section 57-43.2-19.

2.An interstate motor carrier shall obtain, create, maintain, and retain records as required by the terms of a cooperative agreement authorized by section 57-43.2-37 and make those records available to the director or the commissioner for examination.

3.The director or commissioner shall audit the records of an interstate motor carrier at

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1. An interstate motor carrier shall file a tax report with the director and remit to the
director any taxes, penalties, and interest due at the time and in the manner
prescribed by the terms of a cooperative agreement authorized by section 57-43.2-37.
All moneys collected and received under this section must be transmitted monthly by
the director to the state treasurer to be transferred and credited in the same manner as
provided in section 57-43.2-19.
2. An interstate motor carrier shall obtain, create, maintain, and retain records as
required by the terms of a cooperative agreement authorized by section 57-43.2-37
and make those records available to the director or the commissioner for examination.
3. The director or commissioner shall audit the records of an interstate motor carrier at
the times and in the manner prescribed by a cooperative agreement authorized by
section 57-43.2-37.