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Northern Mariana Islands Statutes, Title 4

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Northern Mariana Islands/Statutes

← All Northern Mariana Islands coverage

Title 4, Economic Resources

115 chapters · 1,834 sections in this title.

All chapters in Title 41,834 Ch 1, General Provisions308 Ch 4, Finances and Management201 Ch 8, Administrative Provisions196 Ch 5, Irrevocable Trust Fund185 Ch 3, Board of Directors141 Ch 2, Powers of the Authority127 Ch 6, Loan Write-offs97 Ch 10, Developer Infrastructure Tax Act78 Ch 9, Other Administrative Provisions76 Ch 21, Taulamwaar Sensible CNMI Cannabis Ac…74 Ch 18, Statutory Liens64 Ch 7, Bond Authorizations55 Ch 14, Non-Residential Construction Tax47 Ch 13, MPLT Line of Credit39

196 sections·Filtered byTitle 4✕Ch 8✕

4 CMC § 1801 Legal Tender
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Legal Tender. The legal tender of the Commonwealth shall be that of the United States. Source: PL 3-11, § 801; repealed and reenacted by PL 14-35, § 4 (1801). Commission Comment: PL 14-35 was enacted on October 12, 2004 and took effect on January 1, 2005. PL 14-35 contained a sho…
4 CMC § 1802 General Fund
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General Fund. There is created a General Fund into which all revenues raised pursuant to the tax laws and other revenues laws, and all monies received by the Commonwealth, its departments, agencies and instrumentalities shall be deposited, unless otherwise provided by law. The Se…
4 CMC § 1803 Distribution of Revenues to Marianas Visitor Authority and the Retirement Fund
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Distribution of Revenues Marianas Visitor Authority and the Retirement Fund. The Marianas Visitors Authority shall receive twenty percent of the taxes collected under 4 CMC § 1405(b) and eighty percent of the taxes collected under 4 CMC § 1502. Twenty percent of the taxes collect…
4 CMC § 1804 Distribution of Revenues
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Distribution of Revenues. (a) Except as provided by this Division, all revenues raised pursuant to this Division shall be deposited into the General Fund. (b) The Secretary shall cause the Department of Finance to annually deposit up to $2,000,000 collected from the liquid fuel t…

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4 CMC § 1805 Non-NMTIT Application

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Non-NMTIT Application. Unless otherwise specifically provided, the provisions in this chapter shall apply to taxes other than taxes under Chapter 7 of this Division. Source: PL 3-11, § 805; amended by PL 7-19 § 2; repealed and reenacted by PL 14-35, § 4 (1805).

4 CMC § 1806 Delegation of Authority

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Delegation of Authority. The administration and enforcement of this entire Division shall be under the supervision of the Secretary. Any of the responsibilities, tasks or duties conferred upon the Secretary herein may also be delegated to the Director of Revenue and Taxation. Sub…

4 CMC § 1807 Tax Forms

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Tax Forms (a) The Secretary shall prescribe the forms for all returns required to be furnished under the provisions of this Division or provide for other methods of filing returns and may provide in such forms for the giving of such information as may be deemed necessary or advis…

4 CMC § 1808 Transaction to be Recorded

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Transaction to be Recorded. (a) Every person, engaging in any transaction subject to a tax, fee or charge imposed under this Division shall keep a complete and accurate record of each transaction in English and such record shall be available for inspection, examination and audit …

4 CMC § 1809 Record Retention and Conflict of Interest

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Record Retention and Conflict of Interest. (a) The Commonwealth shall preserve the information contained in reports and returns filed under this Division until the Secretary orders them to be destroyed. (b) The Director of the Division of Revenue and Taxation, every employee of t…

4 CMC § 1810 Authority to Reduce and Negotiate Tax and Penalties; Authority to Make Credits or Refunds

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Authority to Reduce and Negotiate Tax and Penalties; Authority to Make Credits or Refunds. (a) The Secretary may waive any additions to tax, additional amounts, or penalties, or any part thereof attaching to acts performed or not performed by any taxpayer acting in reasonable rel…

4 CMC § 18101 Limitations on Assessments and Collections

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Limitations on Assessments and Collections. (a) General Rule. Except as otherwise provided in this section, the amount of tax imposed by this Division shall be assessed within 3 years after the return was filed (whether or not such return was filed on or after the date prescribed…

4 CMC § 18102 Collection After Assessment

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Collection After Assessment. (a) Length of Period. Where the assessment of any tax imposed by this Division has been made within the period of limitation properly applicable thereto, such tax may be collected by levy or by a proceeding in court, but only if the levy is made or th…

4 CMC § 18103 Suspension of the Running of Period of Limitation

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Suspension of the Running of Period of Limitation. The running of the period of limitations on collections after assessment shall be suspended for the period during which the taxpayer is outside the Commonwealth if such period of absence is for a continuous period of at least 6 m…

4 CMC § 18104 Period of Limitation on Filing Claim for Refund

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Period of Limitation on Filing Claim for Refund. (a) Period of Limitation on Filing a Claim. Claim for credit or refund of an overpayment of any tax imposed by this Division in respect of which tax the taxpayer is required to file a return shall be filed by the taxpayer within 1 …

4 CMC § 18105 Periods of Limitation on Criminal Prosecutions

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Periods of Limitation on Criminal Prosecutions. No person shall be prosecuted, tried, or punished for any of the various offenses arising under the Commonwealth tax laws unless the information is instituted within 3 years after the commission of the offense, except that the perio…

4 CMC § 18106 Period of Limitations on Suits

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Period of Limitations on Suits. (a) Suits by Taxpayers for Refund or Rebate. (1) General Rule. The period of limitations for filing a claim for the recovery of any non-NMTIT tax, penalty or other sum shall be allowed as provided by § 6532(a)(1) of the NMTIT with respect to sectio…

4 CMC § 1811 Service by Publication

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Service by Publication. For all tax actions, including Chapter 7 of this Division, where service of process is required, the Commonwealth Government or its designee may serve process on a party not found within the Northern Mariana Islands under the same circumstances and in the …

4 CMC § 1812 Private Letter Rulings

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Private Letter Rulings. The procedures for private letter rulings shall follow that form prescribed in section 1707 of this Division. Source: PL 3-11, § 812; repealed and reenacted by PL 14-35, § 4 (1812).

4 CMC § 18121 Penalty Assessed as a Tax

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Penalty Assessed as a Tax. (a) Unless otherwise provided, any penalty and liability imposed by this Article shall be paid upon notice and demand by the Secretary, and shall be assessed and collected in the same manner as taxes except that the following penalties shall not be subj…

4 CMC § 18122 Failure to File Tax Return or Pay Tax

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Failure to File Tax Return or Pay Tax. (a) Addition to the Tax. In case of failure: (1) To file any return required by this Division on the date prescribed therefore (determined with regard to any extension of time for filing), unless it is shown that such failure is due to reaso…

4 CMC § 18123 Failure to File Correct Information Returns

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Failure to File Correct Information Returns. (a) Imposition of Penalty. (1) In General. In the case of a failure described in paragraph (2) by any person required to file with respect to an information return, such person shall pay a penalty of $50 for each return with respect to…

4 CMC § 18124 Failure to Furnish Correct Payee Statements

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Failure to Furnish Correct Payee Statements. (a) General Rule. In the case of each failure described in subsection (b) by any person with respect to a payee statement, such person shall pay a penalty of $50 for each statement with respect to which such a failure occurs, but the t…

4 CMC § 18125 Fraudulent Statement or Failure to Furnish Statement to Employee, Transferee, or Any Other Person Entitled To Receive a Statement

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Fraudulent Statement or Failure to Furnish Statement to Employee, Transferee, or Any Other Person Entitled To Receive a Statement. In addition to the criminal penalty provided in section 18144, any person required under the provisions of section 1821 or 1822 or 1823 to furnish a …

4 CMC § 18126 False Information With Respect to Withholding

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False Information With Respect to Withholding. In addition to any criminal penalty provided by law, if: (a) Any individual makes a statement under section 1821 or 1822 or 1823 which results in a decrease in the amounts deducted and withheld, and (b) As of the time such statement …

4 CMC § 18127 Imposition of Accuracy-Related Penalty

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Imposition of Accuracy-Related Penalty. (a) Imposition of Penalty. If this section applies to any portion of an underpayment of tax required to be shown on a return there shall be added to the tax an amount equal to 20 percent of the portion of the underpayment to which this sect…

4 CMC § 18128 Imposition of Fraud Penalty

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Imposition of Fraud Penalty. (a) Imposition of Penalty. If any part of any underpayment of tax required to be shown on a return is due to fraud, there shall be added to the tax an amount equal to 75 percent of the portion of the underpayment which is attributable to fraud. (b) De…

4 CMC § 18129 Special Rules for Accuracy Related Penalties

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Special Rules for Accuracy Related Penalties. (a) Penalties Applicable Only Where Return Filed. The penalties provided in sections 18127 and 18128 of this Division shall apply only in cases where a return of tax is filed (other than a return prepared by the Secretary under the au…

4 CMC § 1813 Timely Mailing Treated as Timely Filing and Paying

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Timely Mailing Treated as Timely Filing and Paying. (a) General Rule. (1) Date Of Delivery. If any return, claim, statement, or other document required to be filed, or any payment req uired to be made, within a prescribed period or on or before a prescribed date under authority o…

4 CMC § 18130 Liability for Taxes Withheld or Collected; Failure to Collect and Pay Over Tax, or Attempt to Evade or Defeat Tax

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Liability for Taxes Withheld or Collected; Failure to Collect and Pay Over Tax, or Attempt to Evade or Defeat Tax. (a) Whenever any person is required to collect or withhold any tax from any other person and to pay over such tax to the Commonwealth, the amount of tax so collected…

4 CMC § 18131 Frivolous Return

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Frivolous Return. (a) Civil Penalty. If: (1) Any individual files what purports to be a return of the tax imposed by this Division but which: (A) Does not contain information on which the substantial correctness of the self-assessment may be judged, or (B) Contains information th…

4 CMC § 18132 Understatement of Taxpayer's Liability by CNMI Tax Return Preparer

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Understatement of Taxpayer’s Liability by CNMI Tax Return Preparer. (a) Understatements Due to Unrealistic Positions. If: (1) Any part of any understatement of liability with respect to any return or claim for refund is due to a position for which there was not a realistic possib…

4 CMC § 18133 Other Assessable Penalties With Respect to the Preparation of CNMI Tax Returns for Other Persons

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Other Assessable Penalties With Respect to the Preparation of CNMI Tax Returns for Other Persons. (a) Failure to Furnish Copy to Taxpayer. Any person who is a CNMI tax return preparer with respect to any return or claim for refund who fails to comply with section 1825(a) with res…

4 CMC § 18134 Reasonable Cause Exception

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Reasonable Cause Exception. The Secretary may waive the penalties imposed under this Article with respect to any portion of an underpayment or any failure by any person if it is shown that there was a reasonable cause and not willful neglect for such portion or such failure and t…

4 CMC § 18135 Special Rule on Dual Requirement

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Special Rule on Dual Requirement. Where the same information is required in a return for both NMTIT and taxes other than the NMTIT, the Secretary shall prescribe regulations as to the enforcement of applicable dual penalties. Source: PL 14-35, § 4 (1925).

4 CMC § 1814 Time for Performance of Acts Where Last Day Falls On Saturday, Sunday, or Legal Holiday

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Time for Performance of Acts Where Last Day Falls On Saturday, Sunday, or Legal Holiday. When the last day prescribed under authority of the Commonwealth Tax laws for performing any act falls on Saturday, Sunday, or a legal holiday, the performance of such act shall be considered…

4 CMC § 18141 Attempt to Evade or Defeat Tax

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Attempt to Evade or Defeat Tax. Any person who willfully attempts in any manner to evade or defeat any tax imposed by this Division or the payment thereof shall, in addition to other penalties provided by law, be guilty of a felony and, upon conviction thereof, shall be fined not…

4 CMC § 18142 Willful Failure to Collect or Pay Over Tax

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Willful Failure to Collect or Pay Over Tax. Any person required under this Division to collect, account for, and pay over any tax imposed by this Division who willfully fails to collect or truthfully account for and pay over such tax shall, in addition to other penalties provided…

4 CMC § 18143 Willful Failure to File Return, Supply Information, or Pay Tax

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Willful Failure to File Return, Supply Information, or Pay Tax. Any person required under this Division to pay any estimated tax or tax, or required by this Division or by regulations made under authority thereof to make a return, keep any records, or supply any information, who …

4 CMC § 18144 Fraudulent Statement or Failure to Make Statement to Employee, Transferee, or Any Other Person Entitled to Receive a Statement

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Fraudulent Statement or Failure to Make Statement to Employee, Transferee, or Any Other Person Entitled to Receive a Statement. In lieu of any other penalty provided by law any person required under the provisions of section 1821, or 1822, or 1823 of this Division to furnish a st…

4 CMC § 18145 Fraud and False Statement

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Fraud and False Statement. Any person who: (a) Declaration Under Penalties of Perjury. Willfully makes and subscribes any return, statement, or other document, which contains or is verified by a written declaration that it is made under the penalties of perjury, and which he does…

4 CMC § 18146 Fraudulent Returns, Statements or Other Document

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Fraudulent Returns, Statements or Other Document. Any person who willfully delivers or discloses to the Secretary any list, return, account, statement, or other document, known by him to be fraudulent or to be false as to any material matter, shall be fined not more than $10,000 …

4 CMC § 18147 Failure to Obey Summons

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Failure to Obey Summons. Any person who, being duly summoned to appear to testify, or to appear and produce books, accounts, records, memoranda, or other papers, as required under sections 1892, 1893, 1894(b) of this Division, neglects to appear or to produce such books, accounts…

4 CMC § 18148 Attempts to Interfere with Administration of Commonwealth Tax Laws

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Attempts to Interfere with Administration of Commonwealth Tax Laws. (a) Corrupt or Forcible Interference. Whoever corruptly or by force or threats of force (including any threatening letter or communication) endeavors to intimidate or impede any officer or employee of the Commonw…

4 CMC § 18149 Offenses by Officers and Employees of the Commonwealth

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Offenses by Officers and Employees of the Commonwealth. Any officer or employee of the Commonwealth acting in connection with any tax law of the Commonwealth: (a) Who is guilty of any extortion or willful oppression under color of law; or (b) Who knowingly demands other or greate…

4 CMC § 1815 Extensions to File Tax Returns

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Extensions to File Tax Returns. (a) For purposes of the Wage and Salary Tax and the Earnings Tax, there shall be an extension to file a tax return as provided by regulations prescribed by the Secretary. (b) In the case of the Gross Revenue Tax, there shall be no extension to file…

4 CMC § 18150 Unauthorized Disclosure of Information

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Unauthorized Disclosure of Information. (a) Returns and Return Information. (1) CNMI Employees and Other Persons. It shall be unlawful for any officer or employee of the Commonwealth or any person described in section 6103(n) of the NMTIT (or an officer or employee of such person…

4 CMC § 18151 False Statements to Purchasers or Lessees Relating to Tax

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False Statements to Purchasers or Lessees Relating to Tax. Whoever in connection with the sale or lease, or offer for sale or lease, of any article, or for the purpose of making such sale or lease, makes any statement, written or oral: (a) Intended or calculated to lead any perso…

4 CMC § 1816 Authority to Administer Oaths and Certify; Authority to Regulate Practice

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Authority to Administer Oaths and Certify; Authority to Regulate Practice. (a) Department of Finance Personnel. Every officer or employee of the Department of Finance designated by the Secretary for that purpose is authorized to administer such oaths or affirmations and to certif…

4 CMC § 18161 General Rule

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General Rule. Returns and return information shall be confidential, and except as authorized by this Article no officer or employee of the Commonwealth shall disclose any return or return information obtained by him in any manner in connection with his service as such an officer …

4 CMC § 18162 Definitions

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Definitions. Unless otherwise provided, for purposes of this Article: (a) “Return” means any tax or information return, declaration of estimated tax, certificate of entry, or claim for refund required by, or provided for or permitted under, the provisions of this Division which i…