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- N.D. Cent. Code § 55-12-04 · Title to abandoned property vested in museum or historical society
- N.D. Cent. Code § 57-01-01 · Bond of tax commissioner
- N.D. Cent. Code § 57-01-02 · Powers and duties. (Retroactive application - See note)
- N.D. Cent. Code § 57-01-02.1 · Tax collection agreements with home rule cities or counties - Limitations on city or county authority
- N.D. Cent. Code § 57-01-03 · Office of commissioner
- N.D. Cent. Code § 57-01-04 · Salary
- N.D. Cent. Code § 57-01-05 · State supervisor of assessments
- N.D. Cent. Code § 57-01-06 · Sales, market, and productivity study - Contents not to be included
- N.D. Cent. Code § 57-01-06.1 · Statement of legislative intent concerning use of sales, market, and productivity studies
- N.D. Cent. Code § 57-01-07 · Review of sales, market, and productivity study by state tax commissioner - Appeal
- N.D. Cent. Code § 57-01-08 · County equalization fund payments - Sales assessment ratio - When effective
- N.D. Cent. Code § 57-01-09 · Tax commissioner's cash change fund authorized
- N.D. Cent. Code § 57-01-10 · Tax manuals - Distribution
- N.D. Cent. Code § 57-01-11 · Assessment of or determination of additional tax liability by tax commissioner - Hearing - Appeal
- N.D. Cent. Code § 57-01-11.1 · Reports on auditing enhancement program and settlement of tax assessments
- N.D. Cent. Code § 57-01-12 · Approval of refunds by tax commissioner
- N.D. Cent. Code § 57-01-12.1 · Application of refunds and credits
- N.D. Cent. Code § 57-01-12.2 · Minimum refunds and collections
- N.D. Cent. Code § 57-01-13 · Collection of delinquent sales, use, motor vehicle fuels, special fuels, importer for use, aviation fuel, motor vehicle excise, telecommunications carriers, income, and alcoholic beverage gross receipts taxes. (Contingent expiration date - See note)
- N.D. Cent. Code § 57-01-13 · Collection of delinquent sales, use, motor vehicle fuels, special fuels, importer for use, aviation fuel, motor vehicle excise, telecommunications carriers, income, and alcoholic beverage gross receipts taxes. (Contingent effective date - See note)
- N.D. Cent. Code § 57-01-14 · Tax information furnished by United States secretary of the treasury - Penalty for disclosure
- N.D. Cent. Code § 57-01-15 · Use of tax information to administer tax laws
- N.D. Cent. Code § 57-01-15.1 · Tax incentives - State and local tax clearance
- N.D. Cent. Code § 57-01-16 · Extension of period of time to make assessments
- N.D. Cent. Code § 57-01-17 · Failure to complete return or supply information
- N.D. Cent. Code § 57-01-18 · Disclosure of name and address by state tax commissioner
- N.D. Cent. Code § 57-01-19 · Claim of unconstitutionality - Refund or credit of taxes paid
- N.D. Cent. Code § 57-01-20 · Multistate tax audit fund - Continuing appropriation - Transfers to the general fund
- N.D. Cent. Code § 57-02-01 · Definitions
- N.D. Cent. Code § 57-02-01.1 · Certification of assessors
- N.D. Cent. Code § 57-02-01.2 · Primary residence certification - Eligibility for primary residential property classification - Application
- N.D. Cent. Code § 57-02-02 · Abbreviations used in land descriptions
- N.D. Cent. Code § 57-02-03 · Property subject to taxation
- N.D. Cent. Code § 57-02-04 · Real property defined
- N.D. Cent. Code § 57-02-05 · Personal property defined
- N.D. Cent. Code § 57-02-05.1 · Personal property defined
- N.D. Cent. Code § 57-02-06 · Who are deemed merchants
- N.D. Cent. Code § 57-02-07 · Who are deemed manufacturers
- N.D. Cent. Code § 57-02-08 · Property exempt from taxation
- N.D. Cent. Code § 57-02-08.1 · Homestead credit
- N.D. Cent. Code § 57-02-08.2 · Homestead credit - Certification
- N.D. Cent. Code § 57-02-08.3 · Homestead credit for special assessments - Certification - Lien
- N.D. Cent. Code § 57-02-08.4 · Conditional property tax exemption for owners of wetlands
- N.D. Cent. Code § 57-02-08.5 · Wetlands tax exemption payment - Certification
- N.D. Cent. Code § 57-02-08.6 · Authorization for receipt of funds
- N.D. Cent. Code § 57-02-08.7 · License fee in lieu of property taxes on leases for tourism or concession purposes
- N.D. Cent. Code § 57-02-08.8 · Property tax credit for disabled veterans - Certification - Distribution
- N.D. Cent. Code § 57-02-08.9 · Primary residence credit - Qualification
- N.D. Cent. Code § 57-02-08.10 · Primary residence credit - Certification - Distribution
- N.D. Cent. Code § 57-02-09 · Basis of exemptions
- N.D. Cent. Code § 57-02-10 · Inundated and highway easement lands exempt from taxation
- N.D. Cent. Code § 57-02-11 · Listing of property - Assessment thereof
- N.D. Cent. Code § 57-02-11.1 · Townhouses - Common areas - Assessment and taxation
- N.D. Cent. Code § 57-02-11.2 · Confidentiality of information provided by commercial property owners for assessment purposes
- N.D. Cent. Code § 57-02-12 · Manner of listing personal property
- N.D. Cent. Code § 57-02-13 · False list under oath - Perjury
- N.D. Cent. Code § 57-02-14 · Valuation of real property exempt from taxation
- N.D. Cent. Code § 57-02-14.1 · Tax exemption certificate for real property to be filed - Exceptions
- N.D. Cent. Code § 57-02-15 · Place of listing personal property
- N.D. Cent. Code § 57-02-16 · Nonresident's farm property
- N.D. Cent. Code § 57-02-17 · Listing of personal property moved between April first and June first
- N.D. Cent. Code § 57-02-18 · Listing of range stock
- N.D. Cent. Code § 57-02-18.1 · Taxation of livestock after thirty days
- N.D. Cent. Code § 57-02-18.2 · Livestock tax proration after April first
- N.D. Cent. Code § 57-02-18.3 · Livestock list submitted to auditor
- N.D. Cent. Code § 57-02-18.4 · Livestock assessment by auditor
- N.D. Cent. Code § 57-02-18.5 · Notice to auditor of livestock movement
- N.D. Cent. Code § 57-02-18.6 · Livestock tax collectible where danger of movement
- N.D. Cent. Code § 57-02-18.7 · Effect of prior livestock assessment
- N.D. Cent. Code § 57-02-19 · Assessment of oil and gas drilling equipment
- N.D. Cent. Code § 57-02-20 · Exemption of farm machinery for one year
- N.D. Cent. Code § 57-02-21 · Tax exemption of personal property of certain persons with minimum income - Penalty for false statement
- N.D. Cent. Code § 57-02-22 · Place of listing in case of doubt
- N.D. Cent. Code § 57-02-23 · Number or name of school district to be listed
- N.D. Cent. Code § 57-02-24 · Assessors to list coal and minerals
- N.D. Cent. Code § 57-02-25 · Procedure in assessment of coal and mineral reserves
- N.D. Cent. Code § 57-02-26 · Certain property taxable to lessee or equitable owner - Exception
- N.D. Cent. Code § 57-02-26.1 · Assessment to lessee of personal property owned by a bank
- N.D. Cent. Code § 57-02-27 · Property to be valued at a percentage of assessed value - Classification of property - Limitation on valuation of annexed agricultural lands
- N.D. Cent. Code § 57-02-27.1 · Property to be valued at true and full value
- N.D. Cent. Code § 57-02-27.2 · Valuation and assessment of agricultural lands
- N.D. Cent. Code § 57-02-27.3 · Taxable valuation of centrally assessed wind turbine electric generators
- N.D. Cent. Code § 57-02-28 · Basis for computation of tax
- N.D. Cent. Code § 57-02-29 · Bond and oath of district assessor
- N.D. Cent. Code § 57-02-30 · Assessor may administer oaths
- N.D. Cent. Code § 57-02-31 · Auditor to furnish books to assessors at meeting
- N.D. Cent. Code § 57-02-32 · Auditor to furnish tax list
- N.D. Cent. Code § 57-02-33 · Assessor services for unorganized territory
- N.D. Cent. Code § 57-02-34 · When and how assessment made
- N.D. Cent. Code § 57-02-35 · Sickness or absence of owner
- N.D. Cent. Code § 57-02-36 · List given to auditor for persons sick or absent
- N.D. Cent. Code § 57-02-37 · Duty of assessor upon failure to obtain assessment - Copy of assessment list to nonresident
- N.D. Cent. Code § 57-02-38 · Units of real property for assessment
- N.D. Cent. Code § 57-02-39 · Irregularities of land to be platted into lots if required
- N.D. Cent. Code § 57-02-40 · Taxes paramount lien on real estate - Statute of limitations not applicable to personal property taxes
- N.D. Cent. Code § 57-02-41 · Attachment of tax lien and prorating taxes as between vendor and purchaser
- N.D. Cent. Code § 57-02-42 · Personal property in transit - Definition - Exemption
- N.D. Cent. Code § 57-02-43 · Records
- N.D. Cent. Code § 57-02-44 · Reconsignment - Report - Tax
- N.D. Cent. Code § 57-02-45 · Criminal penalty