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- N.D. Cent. Code § 57-43.2-41 · Dyed special fuel - Administrative fees - Inspections - Penalty - Consumer advisory
- N.D. Cent. Code § 57-43.3-01 · Definitions
- N.D. Cent. Code § 57-43.3-02 · Tax imposed on aviation fuel
- N.D. Cent. Code § 57-43.3-03 · Refund of tax
- N.D. Cent. Code § 57-43.3-03.1 · Refund - Emergency medical services operation - Fire department
- N.D. Cent. Code § 57-43.3-04 · Special excise tax levied
- N.D. Cent. Code § 57-43.3-05 · Administration of tax
- N.D. Cent. Code § 57-43.3-06 · Distribution of revenue
- N.D. Cent. Code § 57-43.3-07 · Allocation of unclaimed refund revenue - Appropriation
- N.D. Cent. Code § 57-43.3-08 · Refiner, supplier, distributor, importer, exporter, and terminal operator required to secure license - License fees
- N.D. Cent. Code § 57-43.3-09 · Bond or letter of credit required
- N.D. Cent. Code § 57-43.3-10 · Qualification for exporter license
- N.D. Cent. Code § 57-43.3-11 · Qualification for importer license
- N.D. Cent. Code § 57-43.3-12 · Application for license - Issuance of license - Denial of license
- N.D. Cent. Code § 57-43.3-13 · Revocation of license - Hearing to show cause - Reinstatement
- N.D. Cent. Code § 57-43.3-14 · Monthly report by refiner, supplier, distributor, importer, or exporter required
- N.D. Cent. Code § 57-43.3-15 · Report by terminal operator required
- N.D. Cent. Code § 57-43.3-16 · Common or contract carrier - License required - Records required - Diverted loads - Commissioner to audit records
- N.D. Cent. Code § 57-43.3-17 · Credit for taxes paid on worthless accounts and refunds
- N.D. Cent. Code § 57-43.3-18 · Commissioner to audit reports and assess tax
- N.D. Cent. Code § 57-43.3-19 · Determination if no report filed
- N.D. Cent. Code § 57-43.3-20 · Corporate officer liability
- N.D. Cent. Code § 57-43.3-21 · Governor and manager liability
- N.D. Cent. Code § 57-43.3-21.1 · Liability of a general partner in a limited liability limited partnership
- N.D. Cent. Code § 57-43.3-22 · Lien of tax - Collection - Action authorized
- N.D. Cent. Code § 57-43.3-23 · Penalty and interest - Violations
- N.D. Cent. Code § 57-43.3-24 · Tax collection allowance
- N.D. Cent. Code § 57-43.3-25 · Retention of records - Subject to inspection
- N.D. Cent. Code § 57-43.3-26 · Inventory gains - Losses
- N.D. Cent. Code § 57-43.3-27 · Administration - Assistants and investigations authorized - Rules
- N.D. Cent. Code § 57-43.3-28 · Erroneously or illegally collected taxes
- N.D. Cent. Code § 57-44-01 · When levy may be made
- N.D. Cent. Code § 57-44-02 · Notice of levy to be given
- N.D. Cent. Code § 57-44-03 · How tax computed and spread
- N.D. Cent. Code § 57-44-04 · Taxes spread on records
- N.D. Cent. Code § 57-45-01 · Taxes paid by occupant or tenant
- N.D. Cent. Code § 57-45-02 · Taxes paid by mortgagees or others having liens
- N.D. Cent. Code § 57-45-03 · Tax commissioner to furnish list of lands added to or taken from tax rolls
- N.D. Cent. Code § 57-45-04 · Tax commissioner to collect taxes when other officer neglects
- N.D. Cent. Code § 57-45-05 · Officer's refusal to perform duty - Penalty
- N.D. Cent. Code § 57-45-06 · Suits against officers defended at expense of county
- N.D. Cent. Code § 57-45-07 · Debts of municipalities void if entailing taxation beyond the rate fixed by law
- N.D. Cent. Code § 57-45-08 · Consolidated tax account
- N.D. Cent. Code § 57-45-09 · Submission to county commissioners prerequisite to actions
- N.D. Cent. Code § 57-45-10 · Tender of taxes
- N.D. Cent. Code § 57-45-11 · Limitation of action against tax deed
- N.D. Cent. Code § 57-45-12 · Procedure when taxes or tax lien foreclosures are declared invalid
- N.D. Cent. Code § 57-45-13 · Supplemental proceedings to enforce collection of state taxes
- N.D. Cent. Code § 57-45-14 · When tax may be held invalid
- N.D. Cent. Code § 57-45-15 · Fraudulent tax receipts - Penalty
- N.D. Cent. Code § 57-47-01 · Bank of North Dakota and banking associations may lend money to counties - Levy of general tax in county
- N.D. Cent. Code § 57-47-02 · County authorized to borrow - Term - Interest rate
- N.D. Cent. Code § 57-47-03 · Application for loan - Contents
- N.D. Cent. Code § 57-47-04 · Funding for loan repayment - Limitation
- N.D. Cent. Code § 57-47-05 · County loan fund established
- N.D. Cent. Code § 57-51-01 · Definitions
- N.D. Cent. Code § 57-51-02 · Gross production tax - Oil
- N.D. Cent. Code § 57-51-02.1 · Type of tax
- N.D. Cent. Code § 57-51-02.2 · Gross production tax - Gas
- N.D. Cent. Code § 57-51-02.3 · Valuation of oil - Alternatives - Exceptions
- N.D. Cent. Code § 57-51-02.4 · Shallow gas - Gross production tax exemption
- N.D. Cent. Code § 57-51-02.5 · Exemption of gas for electrical generation at well site
- N.D. Cent. Code § 57-51-02.6 · Temporary exemption for oil and gas wells employing a system to avoid flaring
- N.D. Cent. Code § 57-51-03 · Gross production tax to be in lieu of other taxes
- N.D. Cent. Code § 57-51-04 · Equipment used in production exempt from ad valorem tax
- N.D. Cent. Code § 57-51-05 · Payment of tax on monthly basis - When tax due - When delinquent - Payment by purchaser - By producer - How casinghead gas taxed - Exemptions
- N.D. Cent. Code § 57-51-05.1 · Reclamation of oil - Refiner to pay tax - Reports required
- N.D. Cent. Code § 57-51-06 · Tax paid to commissioner - Statements by person paying tax - Statements by producer
- N.D. Cent. Code § 57-51-07 · Powers of commissioner
- N.D. Cent. Code § 57-51-08 · State board of equalization may adjust rate of gross production tax to equal the general ad valorem tax
- N.D. Cent. Code § 57-51-09 · Commissioner shall compute tax on incorrect returns
- N.D. Cent. Code § 57-51-10 · Proceedings and penalty on delinquency
- N.D. Cent. Code § 57-51-11 · Lien for tax - Preservation of lien - Satisfaction of lien
- N.D. Cent. Code § 57-51-12 · Delinquent taxes - Sale of property
- N.D. Cent. Code § 57-51-13 · False report deemed perjury
- N.D. Cent. Code § 57-51-14 · Duties of commissioner and state treasurer
- N.D. Cent. Code § 57-51-15 · Gross production tax allocation - Report
- N.D. Cent. Code § 57-51-15.1 · Energy impact fund
- N.D. Cent. Code § 57-51-16 · Distribution of proceeds in certain cases
- N.D. Cent. Code § 57-51-17 · Reports by carriers of oil and gas transported - Reports of refiners - Reports by persons purchasing or storing oil
- N.D. Cent. Code § 57-51-18 · Payment where ownership is in dispute - Assignment as security
- N.D. Cent. Code § 57-51-19 · Claim for credit or refund
- N.D. Cent. Code § 57-51-19.1 · Minimum refunds and collections
- N.D. Cent. Code § 57-51-20 · Statements as to tax on settlements - Acceptance of deductions
- N.D. Cent. Code § 57-51-21 · Rules and regulations - Bond - Reports - Actions
- N.D. Cent. Code § 57-51-22 · Penalty
- N.D. Cent. Code § 57-51-23 · Application of chapter
- N.D. Cent. Code § 57-51.1-01 · Definitions for oil extraction tax. (Effective through June 30, 2031)
- N.D. Cent. Code § 57-51.1-01 · Definitions for oil extraction tax. (Effective after June 30, 2031)
- N.D. Cent. Code § 57-51.1-02 · Imposition of oil extraction tax
- N.D. Cent. Code § 57-51.1-02.1 · Temporary exemption for oil and gas wells employing a system to avoid flaring
- N.D. Cent. Code § 57-51.1-02.2 · Temporary exemption - Oil extraction tax credit for gas flaring mitigation
- N.D. Cent. Code § 57-51.1-03 · Exemptions from oil extraction tax. (Effective through June 30, 2031)
- N.D. Cent. Code § 57-51.1-03 · Exemptions from oil extraction tax. (Effective after June 30, 2031)
- N.D. Cent. Code § 57-51.1-03.1 · Stripper well, new well, secondary or tertiary project, and restimulation well certification for tax exemption or rate reduction - Filing requirement
- N.D. Cent. Code § 57-51.1-04 · Authority of tax commissioner to accept production reports computed on a property basis
- N.D. Cent. Code § 57-51.1-05 · Administration of oil extraction tax
- N.D. Cent. Code § 57-51.1-06 · Oil extraction tax development fund established
- N.D. Cent. Code § 57-51.1-07 · Allocation of moneys in oil extraction tax development fund
- N.D. Cent. Code § 57-51.1-07.1 · Resources trust fund - Procedure for review of applications for financial assistance for water-related projects