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ND SB2091

Bill

Official Source

Status

Introduced

1/8/2013

Primary Sponsor

Finance and Taxation Committee

Click for details

Origin

Senate

63rd Legislative Assembly

AI Summary

  • Tax Commissioner may grant up to 90-day extensions for tax filing and payment to persons adversely affected by a federally or state-declared disaster or emergency
  • Penalties and interest do not accrue during the initial 90-day extension period
  • Taxpayers may request an additional extension in writing before the original 90 days expires
  • Additional extensions require payment of 12 percent annual interest on taxes owed, calculated from the end of the initial 90-day period until payment date
  • Applies to all North Dakota tax laws

Legislative Description

The authority to grant tax filing and payment extensions due to a disaster or emergency.

Last Action

Second reading, failed to pass, yeas 0 nays 46

2/22/2013

Committee Referrals

Finance and Taxation1/8/2013

Full Bill Text

No bill text available