GroundRules
N.D. Cent. Code § 57-22-19: Lien of tax follows sale in bulk
Where this section sits in the code
- Title 57 Taxation
- Chapter 57-22 Collection Of Delinquent Personal Property Taxes
Taxes upon a stock of goods or merchandise of any nature, and upon furniture and fixtures in any type of business or industry, continue to constitute a lien thereon when sold in bulk, and may be collected from the owner or purchaser, who is liable personally therefor.
Collected 2026-09-02T21:04:14Z. Source file · JSON