{"data":{"id":"us-nd/n.d.-cent.-code-57-60-05","jurisdiction":"us-nd","citation":"N.D. Cent. Code § 57-60-05","heading":"Payment of taxes - When taxes due - When delinquent","body":"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.","path":["Title 57 Taxation","Chapter 57-60 Coal Conversion Facilities Privilege Tax"],"source_url":"https://ndlegis.gov/cencode/t57c60.pdf","current_through":"2026-07-31T11:12:02","vintage":"","retrieved_at":"2026-09-02T21:04:14Z","sha256":"55e6419b49ae012af274d8c75429f7a04353a1c0f4df3bcf583aebb4b7ebcd9c","source_id":"us-nd","stale":true,"prev":"us-nd/n.d.-cent.-code-57-60-04","next":"us-nd/n.d.-cent.-code-57-60-06"},"notice":"GroundRules: Original legal text. Not legal advice."}