§ 57-65-08 — Returns and payment of tax on monthly basis - Due date - When delinquent - Extensions

North Dakota § 57-65-08

• Jurisdiction: North Dakota
• Title 57: Taxation
• Ch. 57-65: Potash Taxes

Text

- Extensions.
1. Any person engaged in the production, within this state, of potash or byproducts shall
before the twenty-sixth day of the next succeeding month after production, file with the
tax commissioner a statement upon forms prescribed by the tax commissioner.
2. The tax under this chapter must be paid on a monthly basis. The tax is due and
payable on the twenty-fifth day of the month succeeding the month of production. If the

tax is not paid as required by this section, the tax becomes delinquent and must be
collected as provided in this chapter.
3. The tax commissioner, upon request and a proper showing of good cause, may grant
an extension of time, not to exceed fifteen days, for paying the tax. When the request
is granted, the tax is not delinquent until the extended period has expired. A taxpayer
who is granted an extension of time for filing a return shall pay, with the tax, interest at
the rate of twelve percent per annum from the date the tax was due to the date the tax
is paid.
4. All calculations of the tax under this chapter, including production, distribution, and
claims for credit or refund, are based on the month of production and must be credited
to that month.
5. The tax commissioner may prescribe alternative methods for signing, subscribing, or
verifying a return filed by electronic means, including telecommunications, that shall
have the same validity and consequence as the actual signature and written
declaration for a paper return.