{"data":{"id":"us-nd/n.d.-cent.-code-57-33.2-15","jurisdiction":"us-nd","citation":"N.D. Cent. Code § 57-33.2-15","heading":"Lien for tax","body":"The tax under this chapter constitutes a first and paramount lien in favor of the state of North Dakota upon all property and rights to property, whether real or personal, belonging to the taxpayer. The lien is subject to collection, indexing, and other action in the manner provided in section 57-39.2-13 for sales tax liens.","path":["Title 57 Taxation","Chapter 57-33.2 Electric Generation, Distribution, And Transmission Taxes"],"source_url":"https://ndlegis.gov/cencode/t57c33-2.pdf","current_through":"2026-07-31T11:12:02","vintage":"","retrieved_at":"2026-09-02T21:04:14Z","sha256":"c79c1f47f82a80477d54c69d82ca5b68f1c4b6781018f9801811017cba77ca20","source_id":"us-nd","stale":true,"prev":"us-nd/n.d.-cent.-code-57-33.2-14","next":"us-nd/n.d.-cent.-code-57-33.2-16"},"notice":"GroundRules: Original legal text. Not legal advice."}