Liability Of Corporate Offi Cers For Sales And Use Tax Form - North Dakota Office Of State Tax Commissioner

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TATE OF

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AKOTA

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FFICE OF

TATE

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OMMISSIONER

Cory Fong, Commissioner

To:

All Corporate Offi cers

From:

North Dakota Offi ce of State Tax Commissioner - Sales Tax Section

Subject:

Liability of Corporate Offi cers for Sales and Use Tax

The 1977 session of the North Dakota Legislature added North Dakota Century Code §§ 57-39.2-18.1

and 57-40.2-15.1. The sections are identical in content, but the fi rst is included in the Sales Tax chapter

of the North Dakota Century Code and the second is included in the Use Tax chapter of the North Dakota

Century Code. These additions to North Dakota law deal with the personal liability of corporate offi cers

for Sales and Use Taxes; they became effective July 1, 1977:

“If a corporation holding a permit issued pursuant to the provisions of this chapter fails for

any reason to fi le the required returns or to pay the tax due, any of its offi cers having control,

or supervision of, or charged with the responsibility for making such returns and payments

shall be personally liable for such failure. The dissolution of a corporation shall not discharge

an offi cer’s liability for a prior failure of the corporation to make a return or remit the tax due.

The sum due for such a liability may be assessed and collected pursuant to the provisions of

this chapter for the assessment and collection of other liabilities.”

Pursuant to these sections of the North Dakota Century Code, the name(s), address(es) and signature(s)

of the corporate offi cer(s) responsible for the fi ling of the sales and use tax returns must be provided for

the issuance of the sales and use tax permit. In addition, whenever this responsibility changes, this offi ce

must be notifi ed of the change.

Please complete and return: Sales/Use Tax Permit No: ____________

Date ____________________

Federal Identifi cation No: ____________

Business Name: _____________________________________________________________________

Business Location: ___________________________________________________________________

Corporation’s Name: __________________________________________________________________

________________________________________________________________________________________________________

Printed Name

Signature

Title

Social Security Number

____________________________________________________________________________________________________

Home Address

________________________________________________________________________________________________________

Printed Name

Signature

Title

Social Security Number

____________________________________________________________________________________________________

Home Address

________________________________________________________________________________________________________

Printed Name

Signature

Title

Social Security Number

____________________________________________________________________________________________________

Home Address

In compliance with the Federal Privacy Act of 1974, Public Law 93-579, the disclosure of the individual’s social security number or a fi rm’s Federal identifi cation number on this

form is mandatory and is required under Subsection 1 of North Dakota Century Code § 57-39.2-14. The individual social security number or Federal identifi cation number is used as

an identifi cation number by the Tax Department for cross-checking taxpayer’s fi les when processing the sales tax permit application.

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: 800.366.6888

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