North Dakota Code § 57-06-06

Reports of companies
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Each company required to be assessed under the provisions of this chapter annually, on or 
before the first day of May, under oath of the president or other chief executive officer, and the 
secretary or treasurer or auditor or superintendent of the company, shall make and file with the 
tax commissioner, in the manner prescribed by the tax commissioner, a report containing the 
following information, so far as applicable to the company making the report, as of January first 
of the year in which the report is furnished:
1. The name of the company.
2. The nature of the company, whether a person, association, corporation, or limited 
liability company, and under the laws of the state or country organized, the date of 
original organization, the date of reorganization, consolidation, or merger, with specific 
reference to laws authorizing the same.
3. Location of its principal office.
4. The name of the place where its books, papers, and accounts are kept.
5. The name and post-office address of the president, secretary, treasurer, auditor, 
superintendent, general manager, and all other general officers.
6. The name and post-office address of the chief officer or managing agent of the 
company in North Dakota and of all other general officers residing in this state.
7. The total number of shares of capital stock.
8. The par value of the shares of the capital stock for the whole system, showing 
separately the amount authorized, amount issued, amount outstanding, and dividends 
paid thereon.
9. If the capital stock has no market value, the actual value on the dates and for the 
periods designated by the tax commissioner.
10. The funded debt of the company for the whole system and a detailed statement of all 
series of bonds, debentures, or other securities, forming a part of the funded debt, at 
par value, with the date of issue, maturity, rate of interest, and amount of interest for 
the preceding year.
11. The market value of each series of funded debt securities for the whole system on the 
dates and for the periods designated by the tax commissioner, and if the whole or a 
part of the funded debt has no market value, then its actual value for the dates and 
periods as the tax commissioner may specify.
12. The general description of the operative and nonoperative real estate of the company 
in North Dakota as would be sufficient in a conveyance thereof, under a judicial 
decree, to vest in the grantee all title and interest in and to the property.
13. A description of the personal property of the company , including moneys and credits, 
held by the company as a whole system, and the part of the property apportioned to 
the line in North Dakota.
14. The whole length of the lines of the system operated by the company and the length of 
the lines in North Dakota, whether operated as owner, lessee, or otherwise. The length 

of the line operated for the whole system and in North Dakota shall be separately 
reported.
15. The entire gross earnings of the company from operation, expenses of operation, net 
earnings and income from operation, and the income from other sources, for the whole 
system, and in North Dakota, for the years or period the tax commissioner may 
request or specify, not exceeding five years.
16. The location of the property of the company within this state by counties, 
municipalities, and districts, in the manner and detail as the tax commissioner shall 
prescribe.
17. Other facts and information as the tax commissioner may require or which the 
company may deem material relating to the taxation of its property in this state.

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