{"data":{"id":"us-nd/n.d.-cent.-code-57-38-44","jurisdiction":"us-nd","citation":"N.D. Cent. Code § 57-38-44","heading":"Tax a personal debt","body":"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.","path":["Title 57 Taxation","Chapter 57-38 Income Tax"],"source_url":"https://ndlegis.gov/cencode/t57c38.pdf","current_through":"2026-07-31T11:12:02","vintage":"","retrieved_at":"2026-09-02T21:04:14Z","sha256":"5071b335a42db3a023f6880ce3a00d8860330cd87810f03ae28fdbbeecb82e59","source_id":"us-nd","stale":true,"prev":"us-nd/n.d.-cent.-code-57-38-43","next":"us-nd/n.d.-cent.-code-57-38-45"},"notice":"GroundRules: Original legal text. Not legal advice."}