Interest, penalty, and estimated tax
N.D. Cent. Code § 53-06.1-12.3
in effect53-06.1-12.3. Interest, penalty, and estimated tax
1. Assessment of interest. If a licensed organization does not pay tax due by the original
date of a tax return, or if additional tax is due based on an audit or math verification of
the return and it is not paid by the original due date of the return, the organization shall
pay interest on the tax at the rate of twelve percent per annum computed from the
original due date of the return through the date the tax is paid.
2. Assessment of penalty. If a licensed organization does not pay tax due on a tax return
by the original or extended due date of the return, or if additional tax is due based on
an audit or math verification of the return and it is not paid by the original or extended
due date of the return, the organization shall pay a penalty of five percent of the tax, or
twenty-five dollars, whichever is greater. If an organization does not file a tax return by
the original or extended due date of the return, the organization shall pay a penalty of
five percent of the tax, or twenty-five dollars, whichever is greater, for each month or
fraction of a month during which the return is not filed, not exceeding a total of
twenty-five percent.
3. The attorney general may require a licensed organization to make monthly estimated
gaming tax payments if the attorney general determines that the organization is in poor
financial condition. If an organization fails to pay any tax or estimated tax, interest, or
penalty by the original due date or date set by the attorney general, the attorney
general may bring court action to collect it and may suspend the organization's license.
The attorney general may for good cause waive all or part of any interest or penalty
and may waive any minimal tax.
4. If a licensed organization has failed to file a tax return, has been notified by the
attorney general of the delinquency, and refuses or neglects within thirty days after the
notice to file a proper return, the attorney general shall determine the adjusted gross
proceeds and gaming tax due according to the best information available and assess
the tax at not more than double the amount. Interest and penalty also must be
assessed.
5. The attorney general may authorize a licensed organization to pay any delinquent tax,
interest, or penalty on an installment plan and may set any qualifying conditions.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://ndlegis.gov/cencode/t53c06-1.pdf#nameddest=53-06p1-12p3Fetched: 10/16/2026