{"data":{"id":"us-nd/n.d.-cent.-code-57-22-19","jurisdiction":"us-nd","citation":"N.D. Cent. Code § 57-22-19","heading":"Lien of tax follows sale in bulk","body":"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.","path":["Title 57 Taxation","Chapter 57-22 Collection Of Delinquent Personal Property Taxes"],"source_url":"https://ndlegis.gov/cencode/t57c22.pdf","current_through":"2026-07-31T11:12:02","vintage":"","retrieved_at":"2026-09-02T21:04:14Z","sha256":"9710c0f2232a6d485b130f863fca7169ab98c2c87763b96737d676d8cf136651","source_id":"us-nd","stale":true,"prev":"us-nd/n.d.-cent.-code-57-22-18","next":"us-nd/n.d.-cent.-code-57-22-20"},"notice":"GroundRules: Original legal text. Not legal advice."}