North Dakota Statutes
§ 57-60-12 — Rules and regulations - Bond
North Dakota § 57-60-12
This text of North Dakota § 57-60-12 (Rules and regulations - Bond) 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 § 57-60-12 (2026).
Text
The commissioner is hereby authorized and empowered to prescribe all necessary rules for
the purpose of making and filing of all reports required hereunder and otherwise necessary to
the enforcement of this chapter, and may require a sufficient bond from any person charged with
the making and filing of reports and the payment of the taxes herein imposed, and said bond
must run to the state of North Dakota and must be conditioned upon the making and filing of
reports as required by law or regulation, and for the prompt payment, by the principal therein, of
all taxes justly due the state by virtue of the provisions 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 § 57-60-12, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-60-12.