GroundRules
N.D. Cent. Code § 57-34-11: Taxes in lieu of property taxes
Where this section sits in the code
- Title 57 Taxation
- Chapter 57-34 Telecommunications Carriers Taxation
The taxes imposed by this chapter are taxes upon the privilege of doing business in this state and are in lieu of all real and personal property taxes levied by the state or any of its political subdivisions upon real or personal property to the extent the property is directly used by the telecommunications carrier in its telecommunications operations.
Collected 2026-09-02T21:04:14Z. Source file · JSON