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North Dakota Century Code — Title 57 (Taxation)

N.D.C.C. § 57-65-16

Bond - Reports - Actions

Official textlegis.nd.gov

# 1.

The tax commissioner may require a sufficient bond from any person charged with the making and filing of reports and the payment of the taxes imposed under this chapter.
The bond must run to the state of North Dakota and must be conditioned upon the making and filing of reports as required by law, upon compliance with the rules and regulations of the tax commissioner, and for the prompt payment by the principal of all taxes justly due the state under this chapter.

# 2.

When any reports required have not been filed, or may be insufficient to furnish all the information required by the tax commissioner, the tax commissioner shall institute in the name of the state of North Dakota upon relation of the tax commissioner any necessary action or proceedings in the courts having jurisdiction to enjoin such person from continuing operations until such reports have been filed as required. In all proper cases an injunction must issue without bond from the state of North Dakota. Upon showing that the state is in danger of losing its claims or the property is being mismanaged, dissipated, or concealed, a receiver must be appointed.

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In this chapter (18 sections)
  1. 57-65-01 · Definitions
  2. 57-65-02 · Imposition of tax on potash
  3. 57-65-03 · Imposition of tax on byproducts of potash production
  4. 57-65-04 · Type of tax
  5. 57-65-05 · Potash and byproducts tax to be in lieu of other taxes
  6. 57-65-06 · Duties of tax commissioner and state treasurer
  7. 57-65-07 · Allocation of revenue
  8. 57-65-09 · Tax commissioner to audit returns and correct tax
  9. 57-65-10 · Interest and penalties
  10. 57-65-11 · Refund claims
  11. 57-65-12 · Minimum refunds and collections
  12. 57-65-13 · Protest and appeal
  13. 57-65-14 · Lien for tax - Preservation of lien - Satisfaction of lien
  14. 57-65-15 · Delinquent taxes - Sale of property
  15. 57-65-16 · Bond - Reports - Actions
  16. 57-65-17 · Penalty
  17. 57-65-18 · Powers of tax commissioner
  18. 57-65-19 · Rules - Legislative intent
Full table of contents →