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North Dakota Century Code — Title 57 (Taxation)

N.D.C.C. § 57-43.1-15.1

Revocation of license - Hearing to show cause - Reinstatement

Official textlegis.nd.gov

# 1.

The commissioner may revoke a license for reasonable cause. Before revoking a license, the commissioner shall grant a hearing in accordance with the provisions of chapter 28-32 to allow the person to show cause why the license should not be revoked. Written notice of a hearing must be served on the person at least ten days prior to the date established for the hearing.

# 2.

Before a new license may be issued to a person who is obligated to remit the tax imposed by this chapter and whose license was revoked, the person shall pay to the commissioner the amount of any delinquent tax, penalties, and interest remaining unpaid and must file with the commissioner a surety bond upon which the person is the principal. The bond must be in an amount determined by the commissioner but not less than one thousand dollars. The bond must be payable to the commissioner and be conditioned upon the timely filing of correct tax reports and timely payment of the full amount of the tax due as required under this chapter. If the person fails to file the required report or to timely pay the full amount of tax due, the commissioner may require an increase in the amount of the surety bond conditioned to secure at all times the payment of any tax due to the state under this chapter.
57-43.1-16. Monthly report by refiner, supplier, distributor, importer, or exporter required.
1. A refiner, supplier, distributor, importer, or exporter shall file a monthly report with the commissioner no later than the twenty-fifth day of each calendar month covering motor vehicle fuel sold and used during the preceding calendar month. When the twenty-fifth day of the calendar month falls on a Saturday, Sunday, or legal holiday, the due date is the first working day after the Saturday, Sunday, or legal holiday. When the report is filed by mail, the report is timely if the envelope containing the report is postmarked by the United States postal service or other postal carrier service before midnight of the due date. The tax commissioner may, upon request and for good cause shown, grant an extension of time to file a report not to exceed thirty days.
2. The report to the commissioner must be on a form prescribed and furnished by the commissioner. The commissioner may require that all or part of the report be submitted in an electronic format approved by the commissioner, provided the person required to file the report is able to use an electronic format. The report must contain the information as required by the commissioner, including:
a. A detailed schedule of motor vehicle fuel refined, purchased, imported, and exported.
b. A detailed schedule of motor vehicle fuel sold to a person eligible to purchase the motor vehicle fuel without the tax imposed by this chapter.
c. A detailed schedule of motor vehicle fuel sold tax-paid for resale, including a list of persons who purchased the motor vehicle fuel for resale.
d. The total number of gallons of motor vehicle fuel sold and used subject to the tax imposed by this chapter.
e. The number of gallons of motor vehicle fuel sold tax-exempt to a qualified consumer.
f. The number of gallons of motor vehicle fuel in physical inventory at the beginning of the calendar month, the number of gallons in physical inventory at the close of the calendar month, and any gains or losses experienced.

# 3.

The report must be signed by the taxpayer to be valid and must contain a written declaration that it is made and subscribed under penalties of perjury.

# 4.

The tax commissioner may prescribe alternative methods for signing, subscribing, or verifying a return filed by electronic means, including telecommunications, that shall have the same validity and consequence as the actual signature and written declaration for a paper return.

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In this chapter (40 sections)
  1. 57-43.1-01 · Definitions
  2. 57-43.1-02 · Tax imposed on motor vehicle fuels
  3. 57-43.1-02.1 · Additional motor vehicle fuels taxes
  4. 57-43.1-03.1 · Refund of tax for fuel used for agricultural purposes
  5. 57-43.1-03.3 · Refund - Emergency medical services operation - Fire…
  6. 57-43.1-04 · Form of claim for refund
  7. 57-43.1-05 · Claim for refund - Limitation on filing
  8. 57-43.1-06 · Refund to prevent taxation by multiple jurisdictions
  9. 57-43.1-06.1 · Refund of tax on tax-exempt sales
  10. 57-43.1-07 · Commissioner to examine and pay claims
  11. 57-43.1-08 · Refund to state or political subdivision
  12. 57-43.1-09 · Refunds to private individuals or corporations prohibited…
  13. 57-43.1-10 · Invoice issued to purchaser
  14. 57-43.1-11 · Assignment of refund claims
  15. 57-43.1-12 · Permit required during certain period - Revocation
  16. 57-43.1-12.1 · Credit for taxes paid on worthless accounts and refunds
  17. 57-43.1-14 · Bond or letter of credit required
  18. 57-43.1-14.1 · Qualification for exporter license
  19. 57-43.1-14.2 · Qualification for importer license
  20. 57-43.1-15 · Application for license - Issuance of license - Denial of…
  21. 57-43.1-15.1 · Revocation of license - Hearing to show cause -…
  22. 57-43.1-16.1 · Report by terminal operator required
  23. 57-43.1-17 · Commissioner to audit report and assess tax
  24. 57-43.1-17.1 · Determination if no report is filed
  25. 57-43.1-17.2 · Corporate officer liability
  26. 57-43.1-17.3 · Governor and manager liability
  27. 57-43.1-17.4 · Lien of tax - Collection - Action authorized
  28. 57-43.1-17.5 · Liability of a general partner in a limited liability…
  29. 57-43.1-18 · Sale in original package - Invoice - Delivery of copies
  30. 57-43.1-19 · Sale to consumer in original package - Invoice required
  31. 57-43.1-20 · Tax chargeable to consumer
  32. 57-43.1-21 · Penalty and interest - Violations
  33. 57-43.1-22 · Conditions precedent to reinstatement of license
  34. 57-43.1-23 · Payment of tax
  35. 57-43.1-24 · Tax collection allowance
  36. 57-43.1-25 · Retention of records - Subject to inspection
  37. 57-43.1-26 · Inventory gains - Losses
  38. 57-43.1-28 · Transfer, deposit, and distribution of funds
  39. 57-43.1-30 · Administration - Assistance authorized - Rules
  40. 57-43.1-31 · Penalty
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