81-09-02-04. Due dates for filing a return and paying tax.

If the due date for filing a return and paying the tax owed falls on a Saturday, Sunday, or legal holiday, the return and payment are due on the next business day. If a taxpayer is required to file an amended return, this return is due on the date set by the commissioner. A return is delinquent if it is postmarked or transmitted after the due date. A payment is delinquent if it is postmarked, or an electronic payment is initiated, after the due date.

History: Effective July 1, 1989; amended effective June 1, 2002; April 1, 2006.

General Authority: NDCC 57-51-21

Law Implemented: NDCC 57-51-05, 57-51-06, 57-51-10