§ 57-65-16 — Bond - Reports - Actions

North Dakota § 57-65-16

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

Text

1. The tax commissioner may require a sufficient bond from any person charged with the
making and filing of reports 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 reports as required by law, upon compliance with the rules and
regulations of the tax commissioner, and for the prompt payment by the principal of all
taxes justly due the state under this chapter.
2. When any reports required have not been filed, or may be insufficient to furnish all the
information required by the tax commissioner, the tax commissioner shall institute in
the name of the state of North Dakota upon relation of the tax commissioner any
necessary action or proceedings in the courts having jurisdiction to enjoin such person
from continuing operations until such reports have been filed as required. In all proper
cases an injunction must issue without bond from the state of North Dakota. Upon
showing that the state is in danger of losing its claims or the property is being
mismanaged, dissipated, or concealed, a receiver must be appointed.