North Dakota Statutes
§ 57-60-05 — Payment of taxes - When taxes due - When delinquent
North Dakota § 57-60-05
This text of North Dakota § 57-60-05 (Payment of taxes - When taxes due - When delinquent) 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 § 57-60-05 (2026).
Text
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 commissionerCite This Page — Counsel Stack
Bluebook (online)
North Dakota § 57-60-05, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-60-05.