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- N.D. Cent. Code § 57-28-28 · County lien for costs of improvement to distressed property forfeited in tax foreclosure
- N.D. Cent. Code § 57-28-29 · Notice of tax delinquency - Central indexing system
- N.D. Cent. Code § 57-29-01 · Suspension of tax liens on state-acquired lands
- N.D. Cent. Code § 57-29-02 · Reinstatement of tax liens upon sale
- N.D. Cent. Code § 57-29-03 · Payment of tax liens
- N.D. Cent. Code § 57-29-04 · Abatement to purchaser of tax sale certificates on state-acquired land
- N.D. Cent. Code § 57-29-05 · Auditor to give tax information on lands in which state is interested
- N.D. Cent. Code § 57-30-01 · Counties may maintain actions to determine adverse claims
- N.D. Cent. Code § 57-30-02 · Joinder of claims for relief
- N.D. Cent. Code § 57-30-03 · Joinder of parties defendant
- N.D. Cent. Code § 57-30-04 · Actions - How tried - Judgments - When taken
- N.D. Cent. Code § 57-30-05 · Procedure applicable
- N.D. Cent. Code § 57-32-01 · Applicability of public utility laws
- N.D. Cent. Code § 57-32-01.1 · Property assessed in lieu of registration fees and sales and use taxes
- N.D. Cent. Code § 57-32-01.2 · Method of valuation
- N.D. Cent. Code § 57-32-01.3 · Allocation of value
- N.D. Cent. Code § 57-32-02 · Assessment and computation of tax
- N.D. Cent. Code § 57-32-03 · Tax statements prepared by state tax commissioner - When due and delinquent
- N.D. Cent. Code § 57-32-04 · Allocation of tax
- N.D. Cent. Code § 57-32-05 · Collection of tax
- N.D. Cent. Code § 57-32-06 · Legal proceedings to enforce payment of tax
- N.D. Cent. Code § 57-33.2-01 · Definitions
- N.D. Cent. Code § 57-33.2-02 · Transmission line mile tax - Exemption
- N.D. Cent. Code § 57-33.2-03 · Distribution taxes
- N.D. Cent. Code § 57-33.2-04 · Wind generation taxation - Taxation of generation from sources other than coal - Taxation of coal generation not subject to coal conversion taxes
- N.D. Cent. Code § 57-33.2-05 · Taxes in lieu of property taxes
- N.D. Cent. Code § 57-33.2-06 · Maps - Transmission and distribution line and electric generation property location reports to county auditors
- N.D. Cent. Code § 57-33.2-06.1 · Verification by county auditor of reports
- N.D. Cent. Code § 57-33.2-07 · Filing of reports with tax commissioner
- N.D. Cent. Code § 57-33.2-08 · Delinquent taxes - Penalty
- N.D. Cent. Code § 57-33.2-09 · Taxes paid on worthless accounts
- N.D. Cent. Code § 57-33.2-10 · Powers of commissioner
- N.D. Cent. Code § 57-33.2-11 · Commissioner to audit reports and state board of equalization to assess tax
- N.D. Cent. Code § 57-33.2-12 · Deficiency, protest, and appeal
- N.D. Cent. Code § 57-33.2-13 · Claims for credit or refund
- N.D. Cent. Code § 57-33.2-14 · Preservation of records
- N.D. Cent. Code § 57-33.2-15 · Lien for tax
- N.D. Cent. Code § 57-33.2-16 · Corporate officer and limited liability company governor or manager liability
- N.D. Cent. Code § 57-33.2-16.1 · General partner in a limited liability limited partnership liability
- N.D. Cent. Code § 57-33.2-17 · Bond
- N.D. Cent. Code § 57-33.2-18 · Deposit of revenue - Report to treasurer
- N.D. Cent. Code § 57-33.2-19 · Allocation - Continuing appropriation
- N.D. Cent. Code § 57-33.2-20 · Penalty
- N.D. Cent. Code § 57-34-01 · Definitions
- N.D. Cent. Code § 57-34-02 · Reports of telecommunications carriers
- N.D. Cent. Code § 57-34-03 · Computation of taxes by tax commissioner - Exemption for high-volume customers - Continuing appropriation
- N.D. Cent. Code § 57-34-04 · Assessment by state board of equalization
- N.D. Cent. Code § 57-34-04.1 · Tax commissioner to audit returns and state board of equalization to assess tax
- N.D. Cent. Code § 57-34-04.2 · Deficiency, protest, and appeal
- N.D. Cent. Code § 57-34-04.3 · Claims for credit or refund - Continuing appropriation
- N.D. Cent. Code § 57-34-04.4 · Preservation of records
- N.D. Cent. Code § 57-34-04.5 · Resale certificates
- N.D. Cent. Code § 57-34-05 · Deposit of tax revenues - Allocation to counties - Telecommunications carriers tax fund - Continuing appropriation
- N.D. Cent. Code § 57-34-06 · Duties of county treasurer
- N.D. Cent. Code § 57-34-07 · Reports to county auditor
- N.D. Cent. Code § 57-34-08 · Administrative laws applicable
- N.D. Cent. Code § 57-34-09 · Disposition of revenue
- N.D. Cent. Code § 57-34-10 · Penalties - Interest - Lien for tax
- N.D. Cent. Code § 57-34-11 · Taxes in lieu of property taxes
- N.D. Cent. Code § 57-34-12 · Rules
- N.D. Cent. Code § 57-34.1-01 · Definitions
- N.D. Cent. Code § 57-34.1-02 · Application
- N.D. Cent. Code § 57-34.1-03 · Sourcing rules for mobile telecommunications services
- N.D. Cent. Code § 57-34.1-04 · Electronic database
- N.D. Cent. Code § 57-34.1-05 · Customer's procedures and remedies for correcting taxes and fees
- N.D. Cent. Code § 57-34.1-06 · Nonseverability
- N.D. Cent. Code § 57-36-01 · Definitions
- N.D. Cent. Code § 57-36-02 · Distributors and dealers to be licensed
- N.D. Cent. Code § 57-36-03 · License
- N.D. Cent. Code § 57-36-04 · Revocation of license - Penalty
- N.D. Cent. Code § 57-36-05 · Unlawful to sell without license
- N.D. Cent. Code § 57-36-05.1 · Sale of imported cigarettes - When prohibited
- N.D. Cent. Code § 57-36-05.2 · Sale of noncompliant tobacco products
- N.D. Cent. Code § 57-36-05.3 · Use of cigarette-making machines - When allowed
- N.D. Cent. Code § 57-36-05.4 · Certain cigarette-making machines - Registration requirements
- N.D. Cent. Code § 57-36-06 · Cigarettes - Amount of tax
- N.D. Cent. Code § 57-36-06.1 · Cigarette-making machines - Requirements
- N.D. Cent. Code § 57-36-07 · Packaging - Presumption from possession
- N.D. Cent. Code § 57-36-08 · Stamps prepared by commissioner
- N.D. Cent. Code § 57-36-09 · Records to be kept by distributors and reports made - Penalty
- N.D. Cent. Code § 57-36-09.1 · Outlet - Record of deliveries and shipments
- N.D. Cent. Code § 57-36-09.2 · Examination and correction of returns - Collection of taxes
- N.D. Cent. Code § 57-36-09.3 · Corporate officer liability
- N.D. Cent. Code § 57-36-09.4 · Governor and manager liability
- N.D. Cent. Code § 57-36-09.5 · Lien of tax - Collection - Action authorized
- N.D. Cent. Code § 57-36-09.6 · General partner in a limited liability limited partnership liability
- N.D. Cent. Code § 57-36-10 · Stamps may be purchased at discount
- N.D. Cent. Code § 57-36-11 · Tax meter machines
- N.D. Cent. Code § 57-36-11.1 · Sales of untaxed cigarettes
- N.D. Cent. Code § 57-36-12 · Distributors may not sell stamps
- N.D. Cent. Code § 57-36-13 · Unlawful to transport unstamped cigarettes
- N.D. Cent. Code § 57-36-14 · Procedure in case of seizure - Determination - Judgment
- N.D. Cent. Code § 57-36-15 · Hearings by tax commissioner
- N.D. Cent. Code § 57-36-16 · Petition to tax commissioner for hearing or rehearing
- N.D. Cent. Code § 57-36-17 · Hearing - Appeals from decision of the tax commissioner
- N.D. Cent. Code § 57-36-18 · Tax commissioner to administer chapter
- N.D. Cent. Code § 57-36-19 · State's attorney and other officers may be called
- N.D. Cent. Code § 57-36-20 · Penalties for violation of chapter
- N.D. Cent. Code § 57-36-21 · Unlawful to counterfeit stamps or insignia
- N.D. Cent. Code § 57-36-22 · Separate additional tax on cigarettes - Collection - Penalty