GroundRules
N.D. Cent. Code § 57-38-44: Tax a personal debt
Where this section sits in the code
- Title 57 Taxation
- Chapter 57-38 Income Tax
Every tax imposed by this chapter, and all increases, interest, and penalties thereon, becomes, from the time it is due and payable, a personal debt from the person or corporation liable to pay the same to this state.
Collected 2026-09-02T21:04:14Z. Source file · JSON