Title 4 — Economic Resources
115 chapters · 1,861 sections in this title.
4 CMC § 18123 Failure to File Correct Information Returns
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TITLE 4: ECONOMIC RESOURCES DIVISION 1: REVENUE AND TAXATION § 18123. 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, …
4 CMC § 18124 Failure to Furnish Correct Payee Statements
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TITLE 4: ECONOMIC RESOURCES DIVISION 1: REVENUE AND TAXATION § 18124. 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…
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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TITLE 4: ECONOMIC RESOURCES DIVISION 1: REVENUE AND TAXATION § 18125. 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 requi…
4 CMC § 18126 False Information With Respect to Withholding
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TITLE 4: ECONOMIC RESOURCES DIVISION 1: REVENUE AND TAXATION § 18126. 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…
4 CMC § 18127 Imposition of Accuracy-Related Penalty
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TITLE 4: ECONOMIC RESOURCES DIVISION 1: REVENUE AND TAXATION § 18127. 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 equ…
4 CMC § 18128 Imposition of Fraud Penalty
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TITLE 4: ECONOMIC RESOURCES DIVISION 1: REVENUE AND TAXATION § 18128. 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 …
4 CMC § 18129 Special Rules for Accuracy Related Penalties
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TITLE 4: ECONOMIC RESOURCES DIVISION 1: REVENUE AND TAXATION § 18129. 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 ta…
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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TITLE 4: ECONOMIC RESOURCES DIVISION 1: REVENUE AND TAXATION § 18130. 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…
4 CMC § 18131 Frivolous Return
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TITLE 4: ECONOMIC RESOURCES DIVISION 1: REVENUE AND TAXATION § 18131. 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 correctnes…
4 CMC § 18132 Understatement of Taxpayer’s Liability by CNMI Tax Return Preparer
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TITLE 4: ECONOMIC RESOURCES DIVISION 1: REVENUE AND TAXATION § 18132. 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 …
4 CMC § 18133 Other Assessable Penalties With Respect to the Preparation of CNMI Tax Returns for Other Persons
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TITLE 4: ECONOMIC RESOURCES DIVISION 1: REVENUE AND TAXATION § 18133. 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…
4 CMC § 18134 Reasonable Cause Exception
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TITLE 4: ECONOMIC RESOURCES DIVISION 1: REVENUE AND TAXATION § 18134. 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 reasonabl…
4 CMC § 18135 Special Rule on Dual Requirement
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TITLE 4: ECONOMIC RESOURCES DIVISION 1: REVENUE AND TAXATION § 18135. 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 …
4 CMC § 18141 Attempt to Evade or Defeat Tax
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TITLE 4: ECONOMIC RESOURCES DIVISION 1: REVENUE AND TAXATION § 18141. 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, …
4 CMC § 18142 Willful Failure to Collect or Pay Over Tax
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TITLE 4: ECONOMIC RESOURCES DIVISION 1: REVENUE AND TAXATION § 18142. 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 fo…
4 CMC § 18143 Willful Failure to File Return, Supply Information, or Pay Tax
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TITLE 4: ECONOMIC RESOURCES DIVISION 1: REVENUE AND TAXATION § 18143. 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 there…
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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TITLE 4: ECONOMIC RESOURCES DIVISION 1: REVENUE AND TAXATION § 18144. 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 provisi…
4 CMC § 18145 Fraud and False Statement
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TITLE 4: ECONOMIC RESOURCES DIVISION 1: REVENUE AND TAXATION § 18145. 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 declara…
4 CMC § 18146 Fraudulent Returns, Statements or Other Document
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TITLE 4: ECONOMIC RESOURCES DIVISION 1: REVENUE AND TAXATION § 18146. 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 …
4 CMC § 18147 Failure to Obey Summons
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TITLE 4: ECONOMIC RESOURCES DIVISION 1: REVENUE AND TAXATION § 18147. 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) o…
4 CMC § 18148 Attempts to Interfere with Administration of Commonwealth Tax Laws
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TITLE 4: ECONOMIC RESOURCES DIVISION 1: REVENUE AND TAXATION § 18148. 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) en…
4 CMC § 18149 Offenses by Officers and Employees of the Commonwealth
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TITLE 4: ECONOMIC RESOURCES DIVISION 1: REVENUE AND TAXATION § 18149. 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 oppre…
4 CMC § 18150 Unauthorized Disclosure of Information
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TITLE 4: ECONOMIC RESOURCES DIVISION 1: REVENUE AND TAXATION § 18150. 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 …
4 CMC § 18151 False Statements to Purchasers or Lessees Relating to Tax
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TITLE 4: ECONOMIC RESOURCES DIVISION 1: REVENUE AND TAXATION § 18151. 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 st…
4 CMC § 18161 General Rule
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TITLE 4: ECONOMIC RESOURCES DIVISION 1: REVENUE AND TAXATION § 18161. 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 b…
4 CMC § 18162 Definitions
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TITLE 4: ECONOMIC RESOURCES DIVISION 1: REVENUE AND TAXATION § 18162. 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 pr…
4 CMC § 18163 Authorized Disclosures
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TITLE 4: ECONOMIC RESOURCES DIVISION 1: REVENUE AND TAXATION § 18163. Authorized Disclosures. (a) Except as provided in subsection (b), an officer or employee of the Commonwealth is authorized to disclose return and return information pertaining to any provision of this Division …
4 CMC § 18164 Civil Damages for Unauthorized Disclosure of Returns and Return Information
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TITLE 4: ECONOMIC RESOURCES DIVISION 1: REVENUE AND TAXATION § 18164. Civil Damages for Unauthorized Disclosure of Returns and Return Information. (a) In General. (1) Disclosure By Employee of Commonwealth. If any officer or employee of the Commonwealth knowingly, or by reason of…
4 CMC § 1851 Collection Authority
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TITLE 4: ECONOMIC RESOURCES DIVISION 1: REVENUE AND TAXATION § 1851. Collection Authority. The Secretary shall collect the taxes imposed by this Division. If the mode or time of collecting any tax is not provided for, the Secretary may establish the same by regulations. The Secre…
4 CMC § 1852 Notice and Demand for Tax
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TITLE 4: ECONOMIC RESOURCES DIVISION 1: REVENUE AND TAXATION § 1852. Notice and Demand for Tax. Unless otherwise provided, the Secretary shall, as soon as practicable after the making of an assessment of a tax pursuant to section 1831 of this Division give notice to each person l…
4 CMC § 1853 Collection of Certain Liability
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TITLE 4: ECONOMIC RESOURCES DIVISION 1: REVENUE AND TAXATION § 1853. Collection of Certain Liability. (a) Collection of Debts Owed to Another Commonwealth Government Agency. (1) In General. The Secretary upon receiving certification from another Commonwealth government agency wit…
4 CMC § 1854 Agreement for Payment of Tax Liability in Installments
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TITLE 4: ECONOMIC RESOURCES DIVISION 1: REVENUE AND TAXATION § 1854. Agreement for Payment of Tax Liability in Installments. (a) Authorization of Agreements. The Secretary is authorized to enter into written agreements with any taxpayer under which such taxpayer is allowed to sat…
4 CMC § 1855 Extension of Time for Paying Tax
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TITLE 4: ECONOMIC RESOURCES DIVISION 1: REVENUE AND TAXATION § 1855. Extension of Time for Paying Tax. (a) General Rule. The Secretary, except as otherwise provided in this Division, may extend the time for payment of the amount of the tax shown, or required to be shown, on any r…
4 CMC § 1861 Notice and Opportunity for Hearing Upon Filing of Notice of Lien
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TITLE 4: ECONOMIC RESOURCES DIVISION 1: REVENUE AND TAXATION § 1861. Notice and Opportunity for Hearing Upon Filing of Notice of Lien. (a) Requirement of notice. (1) In general. The Secretary shall notify in writing the person described in section 1862 of the filing of a notice o…
4 CMC § 1862 Lien
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TITLE 4: ECONOMIC RESOURCES DIVISION 1: REVENUE AND TAXATION § 1862. Lien. If any person liable to pay any tax neglects or refuses to pay the same after demand, the amount (including any interest, additional amount, addition to tax, or assessable penalty, together with any costs …
4 CMC § 1863 Period of Lien
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TITLE 4: ECONOMIC RESOURCES DIVISION 1: REVENUE AND TAXATION § 1863. Period of Lien. The lien imposed by section 1862 of this Division shall arise at the time the assessment is made and shall continue until the liability for the amount so assessed (or a judgment against the taxpa…
4 CMC § 1864 Place for Filing Notice
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TITLE 4: ECONOMIC RESOURCES DIVISION 1: REVENUE AND TAXATION § 1864. Place for Filing Notice. Notice of a tax lien shall be recorded with the Commonwealth Recorder’s Office. A notice of a tax lien so recorded shall be perfected as to all of a taxpayer’s real property located with…
4 CMC § 1865 Validity and Priority of the Tax Lien
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TITLE 4: ECONOMIC RESOURCES DIVISION 1: REVENUE AND TAXATION § 1865. Validity and Priority of the Tax Lien. The validity and priority of a tax lien of the Commonwealth Government in the property and income of a taxpayer for unpaid taxes, additions to tax, penalties and interest (…
4 CMC § 1866 Release of Lien; Discharge of Property
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TITLE 4: ECONOMIC RESOURCES DIVISION 1: REVENUE AND TAXATION § 1866. Release of Lien; Discharge of Property. (a) Release of Lien. Subject to such regulations as the Secretary may prescribe, the Secretary shall issue a certificate of release of any lien imposed with respect to any…
4 CMC § 1867 Refiling of Notice
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TITLE 4: ECONOMIC RESOURCES DIVISION 1: REVENUE AND TAXATION § 1867. Refiling of Notice. For purposes of validity and priority of the tax lien: (a) General Rule. Unless notice of lien is refiled in the manner prescribed in subsection (b) during the required filing period, such no…
4 CMC § 1868 Administrative Appeal of Liens
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TITLE 4: ECONOMIC RESOURCES DIVISION 1: REVENUE AND TAXATION § 1868. Administrative Appeal of Liens. (a) Appeal. In such form and at such time as the Secretary shall prescribe by regulations, any person shall be allowed to appeal to the Secretary after the filing of a notice of a…
4 CMC § 1871 Notice and Opportunity for Hearing Before Levy
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TITLE 4: ECONOMIC RESOURCES DIVISION 1: REVENUE AND TAXATION § 1871. Notice and Opportunity for Hearing Before Levy. (a) Requirement of notice before levy. (1) No levy may be made on any property or right to property of any person unless the Secretary has notified such person in …
4 CMC § 1872 Levy and Distraint
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TITLE 4: ECONOMIC RESOURCES DIVISION 1: REVENUE AND TAXATION § 1872. Levy and Distraint. (a) Authority. If any person liable to pay any tax neglects or refuses to pay the same within 10 days after notice and demand, it shall be lawful for the Secretary to collect such tax (and su…
4 CMC § 1873 Surrender of Property Subject to Levy
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TITLE 4: ECONOMIC RESOURCES DIVISION 1: REVENUE AND TAXATION § 1873. Surrender of Property Subject to Levy. (a) Requirement. Except as otherwise provided in this section, any person in possession of (or obligated with respect to) property or rights to property subject to levy upo…
4 CMC § 1874 Property Exempt From Levy
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TITLE 4: ECONOMIC RESOURCES DIVISION 1: REVENUE AND TAXATION § 1874. Property Exempt From Levy. (a) Enumeration. There shall be exempt from levy: (1) Wearing Apparel And School Books. Such items of wearing apparel and such school books as are necessary for the taxpayer or for mem…
4 CMC § 1875 Sale of Seized Property
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TITLE 4: ECONOMIC RESOURCES DIVISION 1: REVENUE AND TAXATION § 1875. Sale of Seized Property. (a) Notice of Seizure. As soon as practicable after seizure of property, notice in writing shall be given by the Secretary to the owner of the property (or, in the case of personal prope…
4 CMC § 1876 Redemption of Property
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TITLE 4: ECONOMIC RESOURCES DIVISION 1: REVENUE AND TAXATION § 1876. Redemption of Property. (a) Before Sale. Before the sale of seized property, any person whose property has been levied upon shall have the right to pay the amount due, together with the expenses of the proceedin…
4 CMC § 1877 Certificate of Sale; Deed of Real Property
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TITLE 4: ECONOMIC RESOURCES DIVISION 1: REVENUE AND TAXATION § 1877. Certificate of Sale; Deed of Real Property. (a) Certificate of Sale. In the case of property sold as provided in section 1875 of this Division, the Secretary shall give to the purchaser a certificate of sale upo…
4 CMC § 1878 Legal Effect of Certificate of Sale of Personal Property and Deed of Real Property
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TITLE 4: ECONOMIC RESOURCES DIVISION 1: REVENUE AND TAXATION § 1878. Legal Effect of Certificate of Sale of Personal Property and Deed of Real Property. (a) Certificate of Sale of Property Other than Real Property. In all cases of sale pursuant to section 1875 of this Division of…
4 CMC § 1879 Records of Sale
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TITLE 4: ECONOMIC RESOURCES DIVISION 1: REVENUE AND TAXATION § 1879. Records of Sale. (a) Requirement. The Secretary shall keep a record of all sales of real property under section 1875 of this Division and of redemptions of such property. The record shall set forth the tax for w…