North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-43.1-17.5
Liability of a general partner in a limited liability limited partnership
# 1.
If a limited liability limited partnership holding a license issued 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 motor fuel tax liability of the limited liability limited partnership.
Source: view the official PDF
In this chapter (40 sections)
- 57-43.1-06 · Refund to prevent taxation by multiple jurisdictions
- 57-43.1-06.1 · Refund of tax on tax-exempt sales
- 57-43.1-07 · Commissioner to examine and pay claims
- 57-43.1-08 · Refund to state or political subdivision
- 57-43.1-09 · Refunds to private individuals or corporations prohibited…
- 57-43.1-10 · Invoice issued to purchaser
- 57-43.1-11 · Assignment of refund claims
- 57-43.1-12 · Permit required during certain period - Revocation
- 57-43.1-12.1 · Credit for taxes paid on worthless accounts and refunds
- 57-43.1-14 · Bond or letter of credit required
- 57-43.1-14.1 · Qualification for exporter license
- 57-43.1-14.2 · Qualification for importer license
- 57-43.1-15 · Application for license - Issuance of license - Denial of…
- 57-43.1-15.1 · Revocation of license - Hearing to show cause -…
- 57-43.1-16.1 · Report by terminal operator required
- 57-43.1-17 · Commissioner to audit report and assess tax
- 57-43.1-17.1 · Determination if no report is filed
- 57-43.1-17.2 · Corporate officer liability
- 57-43.1-17.3 · Governor and manager liability
- 57-43.1-17.4 · Lien of tax - Collection - Action authorized
- 57-43.1-17.5 · Liability of a general partner in a limited liability…
- 57-43.1-18 · Sale in original package - Invoice - Delivery of copies
- 57-43.1-19 · Sale to consumer in original package - Invoice required
- 57-43.1-20 · Tax chargeable to consumer
- 57-43.1-21 · Penalty and interest - Violations
- 57-43.1-22 · Conditions precedent to reinstatement of license
- 57-43.1-23 · Payment of tax
- 57-43.1-24 · Tax collection allowance
- 57-43.1-25 · Retention of records - Subject to inspection
- 57-43.1-26 · Inventory gains - Losses
- 57-43.1-28 · Transfer, deposit, and distribution of funds
- 57-43.1-30 · Administration - Assistance authorized - Rules
- 57-43.1-31 · Penalty
- 57-43.1-32 · Erroneously or illegally collected taxes
- 57-43.1-33 · Levy of importer for use tax
- 57-43.1-34 · Computation
- 57-43.1-35 · Exemptions
- 57-43.1-36 · Importer for use license required
- 57-43.1-37 · Issuance and display
- 57-43.1-38 · Assignment forbidden