Partnertax.ai
Start free trial →

North Dakota Administrative Code Title 81 — Tax Commissioner

N.D. Admin. Code § 81-09-02-05

Extension of due date for filing a return or paying tax

Official textlegis.nd.govlast amended

# 1.

A taxpayer may request that the due date for payment of the tax be extended by a maximum of fifteen days. In addition, a taxpayer may request that the due date for filing a return be extended. However, if tax is due with the return, the due date for filing will only be extended by a maximum of fifteen days.

# 2.

A taxpayer may request an extension of time either verbally or in writing. A verbal request must be made on or before the due date for paying the tax or filing the return. A written request must be received by the commissioner on or before the due date for paying the tax or filing the return. Both a verbal and written request must advise the commissioner as to why the extension of time is needed.

# 3.

If a request for an extension of time is approved verbally, the taxpayer shall submit written notice to the commissioner confirming this fact within five days of the date the request was approved. If a request is not approved verbally, the commissioner shall promptly notify the taxpayer in writing as to whether the request is approved or denied.

# 4.

If a request for an extension of time for filing a return is approved, the taxpayer shall compute and pay with the return extension interest at the rate of twelve percent per annum. The daily interest rate is .000333. Interest is computed from the original due date of the return to the date the tax is paid, which is the date the payment is mailed or an electronic payment is initiated.

Amendment history

History: Effective July 1, 1989; amended effective June 1, 1992; April 1, 2006. General Authority: NDCC 57-51-21 Law Implemented: NDCC 57-51-05, 57-51-06

Source: view the official PDF

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this article (40 sections)
  1. 81-09-01-01 · Source note not part of rule
  2. 81-09-01-02 · Headnote, cross-reference, and source note not part of…
  3. 81-09-02-01 · Definitions
  4. 81-09-02-02 · Procedure for review of commissioner's determination of…
  5. 81-09-02-03 · Procedure for refund of overpayments, duplicate payments,…
  6. 81-09-02-03.1 · Interest on refunds
  7. 81-09-02-03.2 · Procedure for limited review of amended returns…
  8. 81-09-02-04 · Due dates for filing a return and paying tax
  9. 81-09-02-05 · Extension of due date for filing a return or paying tax
  10. 81-09-02-06 · Penalty for failure to file a return and procedure for…
  11. 81-09-02-06.1 · Penalty and interest on delinquent tax
  12. 81-09-02-07 · Injected oil
  13. 81-09-02-08 · Determination of gross value
  14. 81-09-02-09 · Definition of arm's length contract
  15. 81-09-02-09.1 · Reduction from gas volumes and reporting
  16. 81-09-02-10 · Condensate recovered from a gas stream
  17. 81-09-02-11 · Tax reimbursement
  18. 81-09-02-12 · Postproduction costs for periods prior to July 1, 1991
  19. 81-09-02-13 · Measurement or determination of oil or gas production
  20. 81-09-02-14 · Taxation of volume gains
  21. 81-09-02-14.1 · Taxation of oil pipeline volume gains
  22. 81-09-02-15 · Exempt royalty interests
  23. 81-09-02-16 · Exemption for lease use gas
  24. 81-09-02-17 · Definition of gas base rate adjustment and tax rate
  25. 81-09-02-18 · Method for calculating the tax rate on gas
  26. 81-09-02-19 · Reporting requirements for producers and purchasers
  27. 81-09-02-20 · Waiver of requirement to file producer's report
  28. 81-09-03-01 · Application of oil and gas gross production tax rules to…
  29. 81-09-03-02 · Definitions
  30. 81-09-03-03 · Determination of a property - Operator's election to…
  31. 81-09-03-04 · Designation of a property on an individual well basis -…
  32. 81-09-03-05 · Rate reduction for qualifying secondary and tertiary…
  33. 81-09-03-05.1 · Tax incentives for qualifying secondary recovery…
  34. 81-09-03-05.2 · Tax incentives for qualifying tertiary recovery projects
  35. 81-09-03-05.3 · Reporting requirements for secondary and tertiary…
  36. 81-09-03-06 · New well exemption for vertical and horizontal wells
  37. 81-09-03-07 · Stripper well exemption
  38. 81-09-03-08 · Work-over exemption
  39. 81-09-03-09 · Trigger provision applicable to oil extraction tax rate
  40. 81-09-03-10 · Horizontal reentry well exemption
Full table of contents →