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108 chapters · 1,108 sections in this title.
N.D.C.C. § 57-65-07 Allocation of revenue
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The tax collected as provided in this chapter is appropriated and must be apportioned as determined by the sixty-third legislative assembly.
N.D.C.C. § 57-65-08 Returns and payment of tax on monthly basis - Due date - When delinquent - Extensions
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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 cha…
N.D.C.C. § 57-65-09 Tax commissioner to audit returns and correct tax
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1. The tax commissioner may determine whether a return required to be filed with the tax commissioner under this chapter is a true and correct return of gross production, and of the value, of the potash and byproducts. If a return required by this chapter is not filed, or if a re…
N.D.C.C. § 57-65-10 Interest and penalties
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1. Reports from the taxpayer are delinquent after the last day fixed for their filing, and every person required to file a report is subject to a penalty of twenty-five dollars per day of delinquency for each property upon which the person fails or refuses to file the reports. Th…
