North Dakota § 57-61-05 Penalty on delinquency - Failure to file returns

North Dakota Statutes

§ 57-61-05 — Penalty on delinquency - Failure to file returns

North Dakota § 57-61-05

Title 57Taxation

Ch. 57-61Coal Severance Tax

This text of North Dakota § 57-61-05 (Penalty on delinquency - Failure to file returns) 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 § 57-61-05 (2026).

Text

When the severance tax provided for in this chapter becomes delinquent, there is hereby
imposed a penalty of five dollars, or a sum equal to five percent of the tax due, whichever is
greater, with interest at the rate of one percent per month on the tax due, for each calendar
month or fraction thereof during which such delinquency continues, excepting the month within
which such tax became due. The tax commissioner, for good cause shown, may waive the
penalty or the interest provided by this section. If the return is not filed within twenty-five days
after the end of any month and taxes due paid, the tax commissioner shall notify the delinquent
owner or operator of such delinquency, and if such return and remittance are not filed within an
additional fifteen days, the tax commissioner shal

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When the severance tax provided for in this chapter becomes delinquent, there is hereby
imposed a penalty of five dollars, or a sum equal to five percent of the tax due, whichever is
greater, with interest at the rate of one percent per month on the tax due, for each calendar
month or fraction thereof during which such delinquency continues, excepting the month within
which such tax became due. The tax commissioner, for good cause shown, may waive the
penalty or the interest provided by this section. If the return is not filed within twenty-five days
after the end of any month and taxes due paid, the tax commissioner shall notify the delinquent
owner or operator of such delinquency, and if such return and remittance are not filed within an
additional fifteen days, the tax commissioner shall notify the public service commission, which
shall forthwith suspend such owner's or operator's license or permit until such time as payment
is received or the issues settled to the satisfaction of the tax commissioner.