GroundRules
N.D. Cent. Code § 57-06-09.1: Penalty for continued failure to furnish report
Where this section sits in the code
- Title 57 Taxation
- Chapter 57-06 Assessment And Taxation Of Public Utilities
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.
Collected 2026-09-02T21:04:14Z. Source file · JSON