North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-43.2-16.1
Corporate officer liability
# 1.
If a corporation holding a license issued under this chapter fails for any reason to file the required returns or to pay the tax due, the president, vice president, secretary, or treasurer, jointly or severally, having control or supervision of, or charged with the responsibility for making such returns and payments, is personally liable for the failure.
The dissolution of a corporation does not discharge an officer's liability for a prior failure of the corporation to make a return or remit the tax due. The sum due for such a liability may be assessed and collected under the provisions of this chapter for the assessment and collection of other liabilities.
# 2.
If the corporate officers elect not to be personally liable for the failure to file the required returns or to pay the tax due, the corporation must be required to make a cash deposit or post and maintain with the tax commissioner a bond or undertaking executed by a surety company authorized to do business in this state. The cash deposit, bond, or undertaking provided for in this section must be in an amount equal to the estimated annual special fuel tax liability of the corporation.
Source: view the official PDF
In this chapter (40 sections)
- 57-43.2-04.1 · Tax collection allowance
- 57-43.2-04.2 · Refund to prevent taxation by multiple jurisdictions
- 57-43.2-04.3 · Refund of tax on tax-exempt sales
- 57-43.2-04.4 · Credit for taxes paid on worthless accounts and refunds
- 57-43.2-04.5 · Refund - Emergency medical services operation - Fire…
- 57-43.2-04.6 · Refund of tax for fuel used for a refrigeration unit on…
- 57-43.2-06 · License, fee, and bond
- 57-43.2-07 · Bond or letter of credit required
- 57-43.2-07.1 · Qualification for exporter license
- 57-43.2-07.2 · Qualification for importer license
- 57-43.2-08 · Application for license - Issuance of license - Denial of…
- 57-43.2-09 · Revocation of license - Hearing to show cause -…
- 57-43.2-10 · Retention of records - Subject to inspection
- 57-43.2-11.1 · Report by terminal operator required
- 57-43.2-12 · Monthly returns and payments
- 57-43.2-13 · Presumption
- 57-43.2-14 · Commissioner to audit report and assess tax
- 57-43.2-14.1 · Determination if no report is filed
- 57-43.2-15 · Penalty and interest - Violations
- 57-43.2-16 · Determination if no return made
- 57-43.2-16.1 · Corporate officer liability
- 57-43.2-16.2 · Governor and manager liability
- 57-43.2-16.3 · Lien of tax - Collection - Action authorized
- 57-43.2-16.4 · Liability of a general partner in a limited liability…
- 57-43.2-17 · Fraudulent return
- 57-43.2-18 · Distribution of tax
- 57-43.2-19 · Transfer, deposit, and distribution of funds
- 57-43.2-20 · Erroneously or illegally collected taxes
- 57-43.2-21 · Inventory gains - Losses
- 57-43.2-22 · Administration - Assistance authorized - Rules
- 57-43.2-23 · Violations
- 57-43.2-24 · Penalties
- 57-43.2-25 · Liquefied petroleum gas dealers - License - Fee - Permits…
- 57-43.2-26 · Levy of importer for use tax
- 57-43.2-27 · Computation
- 57-43.2-28 · Exemptions
- 57-43.2-29 · Importer for use license required
- 57-43.2-30 · Issuance and display
- 57-43.2-31 · Assignment forbidden
- 57-43.2-32 · Revocation, cancellation, and surrender of importer for…