Payment of taxes - When taxes due - When delinquent
N.D. Cent. Code § 57-60-05
in effect57-60-05. Payment of taxes - When taxes due - When delinquent
The taxes imposed by this chapter are due within twenty-five days after the end of each
month, and, if not received by the twenty-fifth day, become delinquent and must be collected as
herein provided. The commissioner, upon request and a proper showing of the necessity
therefor, may grant an extension of time, not to exceed fifteen days, for paying the tax, and
when such a request is granted, the tax is not delinquent until the extended period has expired.
The commissioner shall require a report to be filed monthly by each person subject to the taxes
imposed by section 57-60-02, in such form as the commissioner shall prescribe, to provide such
information as the commissioner deems necessary for the proper administration of this chapter.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://ndlegis.gov/cencode/t57c60.pdf#nameddest=57-60-05Fetched: 10/16/2026