N.D. Cent. Code § 57-60-05: Payment of taxes - When taxes due - When delinquent

The taxes imposed by this chapter are due within twenty-five days after the end of each month, and, if not received by the twenty-fifth day, become delinquent and must be collected as herein provided. The commissioner, upon request and a proper showing of the necessity therefor, may grant an extension of time, not to exceed fifteen days, for paying the tax, and when such a request is granted, the tax is not delinquent until the extended period has expired. The commissioner shall require a report to be filed monthly by each person subject to the taxes imposed by section 57-60-02, in such form as the commissioner shall prescribe, to provide such information as the commissioner deems necessary for the proper administration of this chapter.