This bill amends various sections of the North Dakota Century Code to update the tax liability requirements for corporations and limited liability companies. A significant change is the introduction of a requirement for these entities to post and maintain a cash deposit or bond with the tax commissioner if they opt not to be personally liable for failing to file required tax returns or pay taxes due. The amount of the bond or cash deposit must equal the estimated annual tax liability for the respective entity. Additionally, the bill increases the maximum penalty for failing to file information statements from two thousand dollars to fifteen dollars for each failure, thereby enhancing compliance measures. Moreover, the bill provides for extensions on filing deadlines for reports related to motor vehicle fuel and special fuel, allowing the tax commissioner to grant extensions of up to thirty days upon request and for good cause shown. It also includes similar provisions for aviation fuel reporting, applying to various stakeholders such as refiners and distributors. These amendments aim to clarify the responsibilities of corporate officers and streamline tax compliance processes, ultimately improving the efficiency of tax administration in North Dakota.

Statutes affected:
PREFILED: 57-28-15, 57-33.2-16, 57-33.2-16.1, 57-36-09.3, 57-36-09.4, 57-36-09.6, 57-38-60, 57-38-60.1, 57-38-60.2, 57-38-60.3, 57-39.2-15.2, 57-39.2-15.3, 57-39.2-18.1, 57-40.2-15.1, 57-40.2-15.2, 57-40.2-15.3, 57-43.1-16, 57-43.1-16.1, 57-43.1-17.2, 57-43.1-17.3, 57-43.1-17.5, 57-43.2-11, 57-43.2-11.1, 57-43.2-16.1, 57-43.2-16.2, 57-43.2-16.4, 57-43.3-14, 57-43.3-15, 57-43.3-20, 57-43.3-21, 57-43.3-21.1, 57-63-08
Enrollment: 57-28-15, 57-33.2-16, 57-33.2-16.1, 57-36-09.3, 57-36-09.4, 57-36-09.6, 57-38-60, 57-38-60.1, 57-38-60.2, 57-38-60.3, 57-39.2-15.2, 57-39.2-15.3, 57-39.2-18.1, 57-40.2-15.1, 57-40.2-15.2, 57-40.2-15.3, 57-43.1-16, 57-43.1-16.1, 57-43.1-17.2, 57-43.1-17.3, 57-43.1-17.5, 57-43.2-11, 57-43.2-11.1, 57-43.2-16.1, 57-43.2-16.2, 57-43.2-16.4, 57-43.3-14, 57-43.3-15, 57-43.3-20, 57-43.3-21, 57-43.3-21.1, 57-63-08
INTRODUCED: 57-28-15, 57-33.2-16, 57-33.2-16.1, 57-36-09.3, 57-36-09.4, 57-36-09.6, 57-38-60, 57-38-60.1, 57-38-60.2, 57-38-60.3, 57-39.2-15.2, 57-39.2-15.3, 57-39.2-18.1, 57-40.2-15.1, 57-40.2-15.2, 57-40.2-15.3, 57-43.1-16, 57-43.1-16.1, 57-43.1-17.2, 57-43.1-17.3, 57-43.1-17.5, 57-43.2-11, 57-43.2-11.1, 57-43.2-16.1, 57-43.2-16.2, 57-43.2-16.4, 57-43.3-14, 57-43.3-15, 57-43.3-20, 57-43.3-21, 57-43.3-21.1, 57-63-08