North Dakota Code 57-65-08 – Returns and payment of tax on monthly basis – Due date – When delinquent – Extensions
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.
Terms Used In North Dakota Code 57-65-08
- paper: means any flexible material upon which it is usual to write. See North Dakota Code 1-01-27
- Person: means an individual, organization, government, political subdivision, or government agency or instrumentality. See North Dakota Code 1-01-49
- State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See North Dakota Code 1-01-49
- written: include "typewriting" and "typewritten" and "printing" and "printed" except in the case of signatures and when the words are used by way of contrast to typewriting and printing. See North Dakota Code 1-01-37
2. The tax under this chapter must be paid on a monthly basis. The tax is due and payable on the twenty-fifth day of the month succeeding the month of production. If the tax is not paid as required by this section, the tax becomes delinquent and must be collected as provided in this chapter.
3. The tax commissioner, upon request and a proper showing of good cause, may grant an extension of time, not to exceed fifteen days, for paying the tax. When the request is granted, the tax is not delinquent until the extended period has expired. A taxpayer who is granted an extension of time for filing a return shall pay, with the tax, interest at the rate of twelve percent per annum from the date the tax was due to the date the tax is paid.
4. All calculations of the tax under this chapter, including production, distribution, and claims for credit or refund, are based on the month of production and must be credited to that month.
5. The tax commissioner may prescribe alternative methods for signing, subscribing, or verifying a return filed by electronic means, including telecommunications, that shall have the same validity and consequence as the actual signature and written declaration for a paper return.