North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-43.3-20
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, any of its officers 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 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 aviation fuel tax liability of the corporation.
Source: view the official PDF
In this chapter (27 sections)
- 57-43.3-01 · Definitions
- 57-43.3-02 · Tax imposed on aviation fuel
- 57-43.3-03 · Refund of tax
- 57-43.3-03.1 · Refund - Emergency medical services operation - Fire…
- 57-43.3-04 · Special excise tax levied
- 57-43.3-05 · Administration of tax
- 57-43.3-06 · Distribution of revenue
- 57-43.3-07 · Allocation of unclaimed refund revenue - Appropriation
- 57-43.3-09 · Bond or letter of credit required
- 57-43.3-10 · Qualification for exporter license
- 57-43.3-11 · Qualification for importer license
- 57-43.3-12 · Application for license - Issuance of license - Denial of…
- 57-43.3-13 · Revocation of license - Hearing to show cause -…
- 57-43.3-15 · Report by terminal operator required
- 57-43.3-17 · Credit for taxes paid on worthless accounts and refunds
- 57-43.3-18 · Commissioner to audit reports and assess tax
- 57-43.3-19 · Determination if no report filed
- 57-43.3-20 · Corporate officer liability
- 57-43.3-21 · Governor and manager liability
- 57-43.3-21.1 · Liability of a general partner in a limited liability…
- 57-43.3-22 · Lien of tax - Collection - Action authorized
- 57-43.3-23 · Penalty and interest - Violations
- 57-43.3-24 · Tax collection allowance
- 57-43.3-25 · Retention of records - Subject to inspection
- 57-43.3-26 · Inventory gains - Losses
- 57-43.3-27 · Administration - Assistants and investigations authorized…
- 57-43.3-28 · Erroneously or illegally collected taxes