Title 57 — Taxation
108 chapters · 1,217 sections in this title.
N.D.C.C. § 57-63-01 Definitions
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As used in this chapter: 1. "Business" has the meaning provided in section 31-08.1-01. 2. "Commissioner" means the state tax commissioner. 3. "Facility" includes the operating entity of each intermediate care facility for individuals with intellectual disabilities located in this…
N.D.C.C. § 57-63-02 Imposition of assessment
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An assessment must be imposed on each intermediate care facility for individuals with intellectual disabilities licensed in this state. No waiver otherwise available under this code is applicable to this assessment.
N.D.C.C. § 57-63-03 Basis of assessment
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Every year beginning July first, each intermediate care facility for individuals with intellectual disabilities must be assessed a quarterly rate per licensed bed as of the first day of each quarter. The quarterly rate may not exceed a rate calculated by the department of health …
N.D.C.C. § 57-63-04 Reports - Extension
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1. On or before the last day of a quarter, each facility required to pay an assessment under this chapter must make out a return for the quarter in the form and manner prescribed by the commissioner. The facility shall report the number of licensed beds as of the first day of the…
N.D.C.C. § 57-63-05 Payment of assessment
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An assessment levied under this chapter must be paid on a quarterly basis and is due and payable on the last day of the quarter.
N.D.C.C. § 57-63-06 Penalties - Offenses
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1. If a facility's return or corrected return is not filed or the assessment is not paid within the time required by this chapter or, if upon audit, the facility is found to owe an additional assessment, the facility is subject to a penalty of five percent of the amount of assess…
N.D.C.C. § 57-63-07 Records required
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A facility required to pay an assessment under this chapter shall preserve and maintain the records as the commissioner may require for a period of three years and one month. All records must be open to examination at any time by the commissioner or any of the commissioner's duly…
N.D.C.C. § 57-63-08 Officer and manager liability
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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 f…
N.D.C.C. § 57-63-09 Commissioner to administer chapter
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1. The commissioner is charged with the administration of this chapter and shall enforce the assessment, levy, and collection of assessments imposed under this chapter. 2. For the purpose of ascertaining the correctness of a return or for the purpose of ascertaining the number of…
N.D.C.C. § 57-63-10 Lien of assessment - Collection - Action authorized
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1. Whenever a facility liable to pay an assessment or penalty imposed refuses or neglects to pay the same, the amount, including any interest, penalty, or addition to the assessment, together with the costs that may accrue, is a lien in favor of this state upon all property and r…
N.D.C.C. § 57-63-11 Commissioner may require bond
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When in the commissioner's judgment it is necessary and advisable to do so in order to secure the collection of the assessment levied under this chapter, the commissioner may require a person subject to the assessment to file with the commissioner a bond, issued by a surety compa…
N.D.C.C. § 57-63-12 Correction of errors
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If it appears that, as a result of a mistake, an amount of assessment, penalty, or interest has been paid which was not due under this chapter, the amount must be credited against any assessment due, or to become due, under this chapter from the person who made the erroneous paym…
N.D.C.C. § 57-63-13 Provider assessment fund
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There is a special fund in the state treasury known as the provider assessment fund. The fund includes all revenue received from intermediate care facilities for individuals with intellectual disabilities for remittance to the fund under this chapter. All moneys designated for th…