North Dakota Statutes
§ 57-61-08 — Rules - Bond
The tax commissioner may prescribe all necessary rules for the making and filing of all
returns under this chapter and otherwise necessary to the enforcement of sections 57-61-01
through 57-61-08. The tax commissioner may require a sufficient bond from any coal mine
operator or owner charged with the making and filing of returns and the payment of the taxes
imposed under this chapter. The bond must run to the state of North Dakota and must be
conditioned upon the making and filing of returns as required by law or rule, and for the prompt
payment, by the principal therein, of all taxes justly due the state under sections 57-61-01
through 57-61-08.
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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