Corporate Officer Update Form - North Dakota Office Of State Tax Commissioner

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STATE OF NORTH DAKOTA
OFFICE OF STATE TAX COMMISSIONER
STATE CAPITOL, 600 E. BOULEVARD AVE., DEPT. 127, BISMARCK, NORTH DAKOTA 58505-0599
701-328-2770
FAX 701-328-3700
Hearing/Speech Impaired 800-366-6888 (TTY Relay North Dakota)
R
C
ICK
LAYBURGH
C
OMMISSIONER
To:
All Corporate Officers
From:
North Dakota Office of State Tax Commissioner - Sales Tax Section
Subject:
Liability of Corporate Officers 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 first 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 officers
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 file the required returns or to pay the tax due, any of its officers 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
officer'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 officer(s) responsible for the filing 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 office
must be notified of the change.
Please complete and return: Sales/Use Tax Permit No: ____________
Date ____________________
Federal Identification 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 firm's Federal identification 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 identification number is used
as an identification number by the Tax Department for cross-checking taxpayer's files when processing the sales tax permit application.
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