North Dakota Century Code Title 57. Taxation § 57-43.3-21.1. Liability of a general partner in a limited liability limited partnership

1. If a limited liability limited partnership holding a license issued under this chapter fails for any reason to file the required returns or to pay the tax due under this chapter, the general partners, jointly or severally, charged with the responsibility of supervising the preparation of the returns and payment of the tax are personally liable for the partnership's failure.  The dissolution of a limited liability limited partnership does not discharge a general partner's liability for a prior failure of the partnership to file a return or remit the tax due.  The taxes, penalty, and interest may be assessed and collected pursuant to the provisions of this chapter.

2. If the general partners elect not to be personally liable for the failure to file the required returns or to pay the tax due, the limited liability limited partnership must make a cash deposit or post with the commissioner a bond or undertaking executed by a surety company authorized to do business in this state.  The cash deposit, bond, or undertaking must be in an amount equal to the estimated annual aviation fuel tax liability of the limited liability limited partnership.

(1) “Taxing authority” shall mean the county or the county institution district, poor district, city, borough, town, township and school district of any county;

(2) “Trustee” shall mean the taxing authority of any county having authority by law to purchase real estate at a tax sale against which it holds tax claims.