North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-40.2-15.3
Liability of a general partner in a limited liability limited partnership
# 1.
If a limited liability limited partnership required to hold a permit under this chapter fails for any reason to file the required returns or to pay the tax due under this chapter, the general partners, jointly or severally, charged with the responsibility of supervising the preparation of the returns and payment of the tax are personally liable for the partnership's failure. The dissolution of a limited liability limited partnership does not discharge a general partner's liability for a prior failure of the partnership to file a return or remit the tax due. The taxes, penalty, and interest may be assessed and collected pursuant to the provisions of this chapter.
# 2.
If the general partners elect not to be personally liable for the failure to file the required returns or to pay the tax due, the limited liability limited partnership must make a cash deposit or post and maintain with the commissioner a bond or undertaking executed by a surety company authorized to do business in this state. The cash deposit, bond, or undertaking must be in an amount equal to the estimated annual use tax liability of the limited liability limited partnership.
Source: view the official PDF
In this chapter (27 sections)
- 57-40.2-01 · Definitions
- 57-40.2-02 · Tax imposed
- 57-40.2-02.1 · Use tax imposed
- 57-40.2-02.4 · Marketplace facilitator tax collection requirement
- 57-40.2-03 · Separate and additional use tax
- 57-40.2-03.1 · Separate and additional use tax
- 57-40.2-03.2 · Use tax on tobacco products
- 57-40.2-03.3 · Use tax on contractors
- 57-40.2-03.4 · Reduced rate for manufacturing machinery and equipment
- 57-40.2-04 · Exemptions
- 57-40.2-04.1 · Use tax exemption for food and food ingredients
- 57-40.2-05 · Evidence of use
- 57-40.2-06 · Payment of tax
- 57-40.2-07 · Collection of use tax
- 57-40.2-07.1 · Deduction to reimburse retailer for administrative…
- 57-40.2-08 · Unlawful advertising
- 57-40.2-09 · Records required
- 57-40.2-10 · Revocation of permit and authority to do business
- 57-40.2-12 · Unlawful sale or soliciting
- 57-40.2-13 · Provisions of sales tax law applicable
- 57-40.2-14 · Contractor's performance bonds for payment of use tax
- 57-40.2-15 · Penalties - Offenses
- 57-40.2-15.1 · Corporate officer liability
- 57-40.2-15.2 · Governor and manager liability
- 57-40.2-15.3 · Liability of a general partner in a limited liability…
- 57-40.2-16 · Lien of tax - Collection - Action authorized
- 57-40.2-17 · Disposition of excess tax collections