North Dakota Statutes
§ 57-60-05 — Payment of taxes - When taxes due - When delinquent
The taxes imposed by this chapter are due within twenty-five days after the end of each
month, and, if not received by the twenty-fifth day, become delinquent and must be collected as
herein provided. The commissioner, upon request and a proper showing of the necessity
therefor, may grant an extension of time, not to exceed fifteen days, for paying the tax, and
when such a request is granted, the tax is not delinquent until the extended period has expired.
The commissioner shall require a report to be filed monthly by each person subject to the taxes
imposed by section 57-60-02, in such form as the commissioner shall prescribe, to provide such
information as the commissioner deems necessary for the proper administration of this chapter.
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Nearby Sections
15
§ 57-01-01
Bond of tax commissioner§ 57-01-02.1
Tax collection agreements with home rule cities or counties - Limitations on city or county authority§ 57-01-03
Office of commissioner§ 57-01-04
Salary§ 57-01-05
State supervisor of assessments§ 57-01-06.1
Statement of legislative intent concerning use of sales, market, and productivity studies§ 57-01-10
Tax manuals - Distribution§ 57-01-11
Assessment of or determination of additional tax liability by tax commissioner - Hearing - Appeal§ 57-01-12
Approval of refunds by tax commissioner