Statutes, codes, and regulations
North Dakota Century Code
Title 57 - TAXATION
Chapter 57-06 - ASSESSMENT AND TAXATION OF PUBLIC UTILITIES
Section 57-06-09.1 - Penalty for continued failure to furnish report

N.D. Cent. Code § 57-06-09.1

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Current through the 2023 Legislative Sessions
Section 57-06-09.1 - Penalty for continued failure to furnish report

If any company fails to make the report required under this chapter for three consecutive years, the state board of equalization shall add a penalty of five thousand dollars for each failure to make the required report, which must be collected as a part of the tax.

N.D.C.C. § 57-06-09.1

Added by S.L. 2013, ch. 446 (HB 1178),§ 1, eff. 1/1/2014.