§ 57-63-08 — Officer and manager liability

North Dakota § 57-63-08

• Jurisdiction: North Dakota
• Title 57: Taxation
• Ch. 57-63: Provider Assessment for Intermediate Care

Text

1. If a business that owns or operates a facility fails for any reason to file a required
return or to pay an assessment due, any of its officers or managers having control or
supervision of, or charged with the responsibility for making a return or payment is
personally liable for the failure. The dissolution of a business does not discharge an
officer's or manager's liability for a prior failure of the business to make a return or
remit the assessment due.
2. If any of the officers or managers elect not to be personally liable for the failure to file
the required return or to pay the assessment due, the facility shall make a cash
deposit or post and maintain with the commissioner a bond or undertaking executed
by a surety company authorized to do business in this state. The cash deposit, bond,
or undertaking must be in an amount equal to the estimated annual assessment
liability of the facility.