{"data":{"id":"us-nd/n.d.-cent.-code-57-60-10","jurisdiction":"us-nd","citation":"N.D. Cent. Code § 57-60-10","heading":"Lien for tax","body":"The tax herein provided for must, at all times, be and 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, and such lien may be foreclosed in the manner provided in chapter 32-20.","path":["Title 57 Taxation","Chapter 57-60 Coal Conversion Facilities Privilege Tax"],"source_url":"https://ndlegis.gov/cencode/t57c60.pdf","current_through":"2026-07-31T11:12:02","vintage":"","retrieved_at":"2026-09-02T21:04:14Z","sha256":"12dd0fe254cb246fd5120ed1fdf0425b80c314c6e8742873ed50a6ca4d0339ab","source_id":"us-nd","stale":false,"prev":"us-nd/n.d.-cent.-code-57-60-09","next":"us-nd/n.d.-cent.-code-57-60-10.1"},"notice":"GroundRules: Original legal text. Not legal advice."}