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North Dakota Century Code — Title 57 (Taxation)

N.D.C.C. § 57-43.1-47

Interstate motor carrier tax reports - Payments - Audits - Assessments

Official textlegis.nd.gov

# 1.

An interstate motor carrier shall file a tax report with the director and remit to the director any taxes, penalties, and interest due at the time and in the manner prescribed by the terms of a cooperative agreement authorized by section 57-43.1-44.
All moneys collected and received under this section must be transmitted monthly by the director to the state treasurer to be transferred and credited in the same manner as provided in section 57-43.1-28.

# 2.

An interstate motor carrier shall obtain, create, maintain, and retain records as required by the terms of a cooperative agreement authorized by section 57-43.1-44 and make those records available to the director or the commissioner for examination.

# 3.

The director or commissioner shall audit the records of an interstate motor carrier at the times and in the manner prescribed by a cooperative agreement authorized by section 57-43.1-44.

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In this chapter (40 sections)
  1. 57-43.1-12.1 · Credit for taxes paid on worthless accounts and refunds
  2. 57-43.1-14 · Bond or letter of credit required
  3. 57-43.1-14.1 · Qualification for exporter license
  4. 57-43.1-14.2 · Qualification for importer license
  5. 57-43.1-15 · Application for license - Issuance of license - Denial of…
  6. 57-43.1-15.1 · Revocation of license - Hearing to show cause -…
  7. 57-43.1-16.1 · Report by terminal operator required
  8. 57-43.1-17 · Commissioner to audit report and assess tax
  9. 57-43.1-17.1 · Determination if no report is filed
  10. 57-43.1-17.2 · Corporate officer liability
  11. 57-43.1-17.3 · Governor and manager liability
  12. 57-43.1-17.4 · Lien of tax - Collection - Action authorized
  13. 57-43.1-17.5 · Liability of a general partner in a limited liability…
  14. 57-43.1-18 · Sale in original package - Invoice - Delivery of copies
  15. 57-43.1-19 · Sale to consumer in original package - Invoice required
  16. 57-43.1-20 · Tax chargeable to consumer
  17. 57-43.1-21 · Penalty and interest - Violations
  18. 57-43.1-22 · Conditions precedent to reinstatement of license
  19. 57-43.1-23 · Payment of tax
  20. 57-43.1-24 · Tax collection allowance
  21. 57-43.1-25 · Retention of records - Subject to inspection
  22. 57-43.1-26 · Inventory gains - Losses
  23. 57-43.1-28 · Transfer, deposit, and distribution of funds
  24. 57-43.1-30 · Administration - Assistance authorized - Rules
  25. 57-43.1-31 · Penalty
  26. 57-43.1-32 · Erroneously or illegally collected taxes
  27. 57-43.1-33 · Levy of importer for use tax
  28. 57-43.1-34 · Computation
  29. 57-43.1-35 · Exemptions
  30. 57-43.1-36 · Importer for use license required
  31. 57-43.1-37 · Issuance and display
  32. 57-43.1-38 · Assignment forbidden
  33. 57-43.1-39 · Revocation, cancellation, and surrender of importer for…
  34. 57-43.1-40 · Occasional trip permits
  35. 57-43.1-41 · Authorization of the commissioner
  36. 57-43.1-42 · Credit for North Dakota purchases - Refunds
  37. 57-43.1-42.1 · Credit for taxes paid on worthless accounts and refunds
  38. 57-43.1-42.2 · Nonrefundability of taxes
  39. 57-43.1-44 · Cooperative motor vehicle fuels agreements
  40. 57-43.1-47 · Interstate motor carrier tax reports - Payments - Audits -…
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