N.D. Cent. Code § 57-43.3-01 — ND Code / Title 57 / Chapter 57-43.3 / Section 57-43.3-01
57-43.3-01. Definitions
Status: in_force

57-43.3-01. Definitions

As used in this chapter, unless the context otherwise requires:

1. "Aviation fuel" means aviation gasoline, kerosene, jet fuel, and other motor fuel used

by aircraft.

2. "Commission" means the North Dakota aeronautics commission.

3. "Commissioner" means the North Dakota tax commissioner.

4. "Common carrier" or "contract carrier" means a person involved in the movement of

aviation fuel from a terminal or movement of aviation fuel imported into this state, who

is not an owner of the aviation fuel.

5. "Consumer" means a user of aviation fuel. It does not include a supplier, distributor,

importer, exporter, or retailer acquiring the fuel for resale.

6. "Distributor" means a person, other than a retailer, who acquires aviation fuel from a

supplier for subsequent wholesale distribution in bulk or transport load by truck, railcar,

or in a barrel, drum, or other receptacle.

7. "Export" means the delivery of aviation fuel across the boundaries of this state from a

place of origin in this state by or for a refiner, supplier, or distributor.

8. "Exporter" means a refiner, supplier, or distributor who exports aviation fuel out of this

state in bulk or transport load by truck, railcar, or in a barrel, drum, or other receptacle.

9. "Gallon" means a United States gallon [3.79 liters] measured on a gross volume basis.

10. "Gross volume" means measurement in United States gallons [liters] without

temperature or barometric adjustments.

11. "Import" means the delivery of aviation fuel across the boundaries of this state from a

place of origin outside this state by a refiner, supplier, or distributor.

12. "Importer" means a refiner, supplier, or distributor who imports aviation fuel into this

state in bulk or transport load by truck, railcar, or in a barrel, drum, or other receptacle.

13. "Person" means every individual, partnership, firm, joint venture, corporation, limited

liability company, estate, business trust, receiver, or any group or combination acting

as a unit.

14. "Physical inventory reading" means a measurement of aviation fuel available for

distribution in a terminal, an underground storage tank, an aboveground storage tank,

or in a tank wagon, bulk delivery vehicle, railcar, barrel, drum, or other receptacle.

15. "Position holder" means a person holding an inventory position of aviation fuel in a

terminal as reflected on the records of the terminal operator; a person holding the

inventory position when that person has a contractual agreement with the terminal

operator for the use of storage facilities or terminaling services at a terminal; and a

terminal operator who owns aviation fuel in a terminal.

16. "Rack" means a mechanism used to dispense aviation fuel from a terminal.

17. "Refiner" means a person who produces, manufactures, or refines aviation fuel in this

state for resale to a consumer.

18. "Retail location" means a site at which aviation fuel is dispensed through a pump from

an underground or aboveground storage unit into the supply tank of an aircraft.

19. "Retailer" means a person who acquires aviation fuel from a supplier or distributor for

resale to a consumer at a retail location and does not include a consumer selling

aviation fuel to another consumer.

20. "Sale" means, with respect to aviation fuel, the transfer of title or possession,

exchange, or barter, conditional or otherwise, in any manner or by any means, for a

consideration.

21. "Supplier" means a refiner who distributes aviation fuel from a terminal in this state, or

any person who acquires aviation fuel by pipeline from a state, territory, or possession

of the United States or from a foreign country, for storage at and distribution from a

terminal, or a person who acquires aviation fuel by truck or railcar for storage at and

distribution from a terminal in this state.

22. "Taxpayer" means a refiner, supplier, distributor, importer, exporter, terminal operator,

or retailer.

23. "Terminal" means an aviation fuel storage and distribution facility that is supplied by a

refinery or pipeline and from which the aviation fuel may be removed from the rack.

24. "Terminal operator" means a person who by ownership or contractual agreement is

charged with the responsibility for, or physical control over, and operation of a terminal.

If a terminal is owned by coventurers, "terminal operator" means the person appointed

to exercise the responsibility for, or physical control over, and operation of the terminal.

25. "Wholesale distribution" means the sale of aviation fuel by a supplier or distributor.
N.D. Cent. Code § 57-33.2-02 — ND Code / Title 57 / Chapter 57-33.2 / Section 57-33.2-02
57-33.2-02. Transmission line mile tax - Exemption
Status: in_force

57-33.2-02. Transmission line mile tax - Exemption

Transmission lines are subject to annual taxes per mile [1.61 kilometers] or fraction of a mile

based on their nominal operating voltages on January first of each year, as follows:

1. For transmission lines that operate at a nominal operating voltage of less than fifty

kilovolts, a tax of fifty dollars.

2. For transmission lines that operate at a nominal operating voltage of fifty kilovolts or

more, but less than one hundred kilovolts, a tax of one hundred dollars.

3. For transmission lines that operate at a nominal operating voltage of one hundred

kilovolts or more, but less than two hundred kilovolts, a tax of two hundred dollars.

4. For transmission lines that operate at a nominal operating voltage of two hundred

kilovolts or more, but less than three hundred kilovolts, a tax of four hundred dollars.

5. For transmission lines that operate at a nominal operating voltage of three hundred

kilovolts or more, a tax of six hundred dollars.

6. A transmission line initially placed in service after January 1, 2009, and before

December 31, 2013, is exempt from transmission line taxes under this section for the

first taxable year after the line is initially placed in service, and transmission line taxes

under this section must be reduced by:

a. Seventy-five percent for the second taxable year of operation of the transmission

line.

b. Fifty percent for the third taxable year of operation of the transmission line.

c. Twenty-five percent for the fourth taxable year of operation of the transmission

line.

d. After the fourth taxable year of operation, such transmission lines are subject to

the standard transmission line taxes under this section.

7. A transmission line of two hundred thirty kilovolts or larger initially placed in service

after January 1, 2009, is subject to a tax at the rate of three hundred dollars per mile

[1.61 kilometers] or fraction of a mile. A transmission line subject to tax under this

subsection is exempt for the first taxable year after the line is initially placed in service,

and transmission line taxes under this subsection must be reduced by:

a. Seventy-five percent for the second taxable year of operation of the transmission

line.

b. Fifty percent for the third taxable year of operation of the transmission line.

c. Twenty-five percent for the fourth taxable year of operation of the transmission

line.

d. After the fourth taxable year of taxable operation, such transmission lines are

subject to the standard transmission line taxes under this subsection.

8. For purposes of this section, "initially placed in service" includes both new construction

and substantial expansion of the carrying capacity of a pre-existing line, and

"substantial expansion" means an increase in carrying capacity of fifty percent or

more.
N.D. Cent. Code § 57-36-04 — ND Code / Title 57 / Chapter 57-36 / Section 57-36-04
57-36-04. Revocation of license - Penalty
Status: in_force

57-36-04. Revocation of license - Penalty

The attorney general may revoke the license of any dealer or distributor for failure to comply

with any of the provisions of this chapter or chapter 51-25.1, or any of the rules or regulations

prescribed by the tax commissioner or the attorney general. When a license has been legally

revoked, no license may be issued again to the licensee for a period of one year thereafter. A

person may not sell any cigarettes, cigarette papers, snuff, cigars, electronic smoking devices,

or tobacco after that person's license has been revoked as provided in this chapter.
N.D. Cent. Code § 57-19-11 — ND Code / Title 57 / Chapter 57-19 / Section 57-19-11
57-19-11. Special reserve fund - Use
Status: in_force

57-19-11. Special reserve fund - Use

If collections from taxes levied for the current budget are insufficient to meet the

requirements of the budget for teacher salaries, heat, light, and fuel, a majority of the school

board may direct the school district business manager to draw on funds in the special reserve

fund of the district. The school board, by resolution, may withdraw without repayment fifty

percent of the funds from the special reserve fund of the school district.
N.D. Cent. Code § 57-39.6-02 — ND Code / Title 57 / Chapter 57-39.6 / Section 57-39.6-02
57-39.6-02. Gross receipts tax on alcoholic beverages - Exemption
Status: in_force

57-39.6-02. Gross receipts tax on alcoholic beverages - Exemption

There is imposed a tax of seven percent on the gross receipts of retailers from all sales at

retail of alcoholic beverages. Gross receipts from sales at retail of alcoholic beverages are

exempted from the tax imposed by this chapter when the sale is made to a purchaser who is

entitled to a sales and use tax exemption under subsection 6 or 12 of section 57-39.2-04 on

otherwise taxable sales.
N.D. Cent. Code § 57-11-01 — ND Code / Title 57 / Chapter 57-11 / Section 57-11-01
57-11-01. Membership of board - Quorum - Meeting
Status: in_force

57-11-01. Membership of board - Quorum - Meeting

1. The board of equalization of a city consists of the members of the governing body, and

shall meet at the usual place of meeting of the governing body of the city within the

first fifteen days of April of each year. The executive officer of the governing body shall

act as chairman, but in the executive officer's absence the governing body may elect

one of its members to preside. A majority of the board constitutes a quorum to transact

business, and it may adjourn from day to day until its work is completed. If a quorum is

not present at any time, the clerk may adjourn from day to day and publicly announce

the time to which the meeting is adjourned.

2. If the same person performs the duties of assessor for two or more cities or townships,

the city auditor may, after consultation with the assessor involved, designate the hour

and day in the month of April at which the meeting provided for in subsection 1 must

be held for each city board of equalization; provided, that notice of the hour and day

must be published in the official newspaper of the political subdivisions involved and

posted at the usual place of meeting by the city auditor at least ten days before the

meeting.
N.D. Cent. Code § 57-02-47 — ND Code / Title 57 / Chapter 57-02 / Section 57-02-47
57-02-47. Name of billboard owner
Status: in_force

57-02-47. Name of billboard owner

No person may erect and rent or lease any billboard for advertising purposes upon any land

or attached to any building, unless at the time of the erection of such billboard there is attached

and firmly affixed thereto a plate or sign containing the name and address of the owner of such

billboard, which plate or sign must be kept and maintained thereon at all times.
N.D. Cent. Code § 57-32-01.1 — ND Code / Title 57 / Chapter 57-32 / Section 57-32-01.1
57-32-01.1. Property assessed in lieu of registration fees and sales and use taxes
Status: in_force

57-32-01.1. Property assessed in lieu of registration fees and sales and use taxes

The taxes imposed by chapters 57-06, 57-07, 57-08, 57-13, and this chapter on air carrier

transportation property are in lieu of the registration fees imposed by section 2-05-11 and are in

lieu of sales and use taxes which would otherwise be imposed on the sale, storage, use, or

consumption of air carrier transportation property except for the provisions of sections

57-39.2-04 and 57-40.2-04.
N.D. Cent. Code § 57-51.2-01 — ND Code / Title 57 / Chapter 57-51.2 / Section 57-51.2-01
57-51.2-01. Authority to enter agreements
Status: in_force

57-51.2-01. Authority to enter agreements

The governor, in consultation with the tax commissioner, may enter separate agreements

with the Three Affiliated Tribes, Standing Rock Sioux Tribe, and Turtle Mountain Band of

Chippewa Indians, relating to taxation and regulation of oil and gas exploration and production

within the exterior boundaries of the Fort Berthold Reservation, that portion of the Standing

Rock Reservation located in this state, or Turtle Mountain Band of Chippewa Indians

Reservation and on trust properties outside reservation boundaries. Each tribal governing body

is entitled to enter a separate agreement that conforms with the requirements of this chapter.
N.D. Cent. Code § 57-38-04 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-04
57-38-04. Allocation and apportionment of gross income of individuals
Status: in_force

57-38-04. Allocation and apportionment of gross income of individuals

The gross income of individuals must be allocated and apportioned as follows:

1. a. Income from personal or professional services performed in this state by

individuals must be assigned to this state regardless of the residence of the

recipients of such income, except that income from such services performed

within this state by an individual who resides and has the individual's place of

abode in another state to which place of abode the individual customarily returns

at least once a month must be excluded from the individual's income for the

purposes of this chapter if such income is subject to an income tax imposed by

the state in which the individual resides, provided that the state in which the

individual resides allows a similar exclusion for income received from similar

services performed in that state by residents of North Dakota.

b. Notwithstanding any other provision of this chapter, the compensation received

from services performed within this state by an individual, who performs services

for a common carrier engaged in interstate transportation and who resides and

has the individual's place of abode to which the individual customarily returns at

least once a month in another state, must be excluded from income to the extent

that the income is subject to an income tax imposed by the state of the

individual's residence; provided, that the state allows a similar exclusion of the

compensation received by residents of North Dakota for similar services

performed therein, or a credit against the tax imposed on the income of residents

of this state that is substantially similar in effect. For purposes of this subdivision,

the term an individual who performs services for a common carrier engaged in

interstate transportation is limited to an individual who performs the services for a

common carrier only during the course of making regular runs into North Dakota

or from within North Dakota to outside North Dakota, or both, on the

transportation system of the common carrier.

2. Income received from personal or professional services performed by residents of this

state, regardless of where such services are performed, and income received by

residents of this state from intangible personal property must be assigned to this state.

3. Income and gains received from tangible property not employed in the business and

from tangible property employed in the business of the taxpayer, if such business

consists principally of the holding of such property and collection of income and gains

therefrom, must be assigned to this state without regard to the residence of the

recipient if such property has a situs within this state.

4. Income derived from business activity carried on by an individual as a sole

proprietorship, or through a partnership, subchapter S corporation, or other

passthrough entity, must be assigned to this state without regard to the residence of

the individual if the business activity is conducted wholly within this state. Income

derived from gaming activity carried on in this state by an individual must be assigned

to this state without regard to the residence of the individual.

5. Whenever business activity is carried on partly within and partly without this state by a

nonresident of this state as a sole proprietorship, or through a partnership,

subchapter S corporation, or other passthrough entity, the entire income therefrom

must be allocated to this state and to other states, according to the provisions of

chapter 57-38.1 but only according to the apportionment method provided under

subsection 1 of section 57-38.1-09, providing for allocation and apportionment of

income of corporations doing business within and without this state.

6. a. Income and gains received by a resident of this state from tangible property not

employed in the business and from tangible property employed in the business of

the taxpayer, if the business consists principally of the holding of the property and

the collection of income and gains from the business, must be assigned to this

state without regard to the situs of the property.

b. Income derived from business activity carried on by residents of this state,

whether the business activity is conducted as a sole proprietorship, or through a

partnership, subchapter S corporation, or other passthrough entity, must be

assigned to this state without regard to where the business activity is conducted,

and the provisions of chapter 57-38.1 do not apply. If the taxpayer believes the

operation of this subdivision with respect to the taxpayer's income is unjust, the

taxpayer may petition the tax commissioner who may allow use of another

method of reporting income, including separate accounting.

7. All other items of gross income must be assigned to the taxpayer's domicile.

8. The privileges granted nonresidents apply only when other states grant to the

residents of North Dakota the same privilege.
N.D. Cent. Code § 57-61-05 — ND Code / Title 57 / Chapter 57-61 / Section 57-61-05
57-61-05. Penalty on delinquency - Failure to file returns
Status: in_force

57-61-05. Penalty on delinquency - Failure to file returns

When the severance tax provided for in this chapter becomes delinquent, there is hereby

imposed a penalty of five dollars, or a sum equal to five percent of the tax due, whichever is

greater, with interest at the rate of one percent per month on the tax due, for each calendar

month or fraction thereof during which such delinquency continues, excepting the month within

which such tax became due. The tax commissioner, for good cause shown, may waive the

penalty or the interest provided by this section. If the return is not filed within twenty-five days

after the end of any month and taxes due paid, the tax commissioner shall notify the delinquent

owner or operator of such delinquency, and if such return and remittance are not filed within an

additional fifteen days, the tax commissioner shall notify the public service commission, which

shall forthwith suspend such owner's or operator's license or permit until such time as payment

is received or the issues settled to the satisfaction of the tax commissioner.
N.D. Cent. Code § 57-02.1-04 — ND Code / Title 57 / Chapter 57-02.1 / Section 57-02.1-04
57-02.1-04. Appearance before state board of equalization
Status: in_force

57-02.1-04. Appearance before state board of equalization

The state board of equalization shall equalize the value placed upon any tract of land

subject to valuation under this chapter. The director of the game and fish department may

appear before the state board of equalization to be heard for the purpose of opposing any

unreasonable or unjust value placed upon property subject to valuation as equalized by the

county board of equalization, or of opposing any increase or decrease in the valuation as

proposed by the state board of equalization, to the end that all valuations of like property may

be uniform and equal throughout the state.
N.D. Cent. Code § 57-43.1-07 — ND Code / Title 57 / Chapter 57-43.1 / Section 57-43.1-07
57-43.1-07. Commissioner to examine and pay claims
Status: in_force

57-43.1-07. Commissioner to examine and pay claims

Within thirty days of the receipt of a claim for a refund of tax, the commissioner shall

examine the claim and, if there are no apparent discrepancies, shall prepare an abstract

showing the claim number and the name, address, and the amount due each claimant. All

claims approved by the commissioner must be paid by warrant-checks prepared by the office of

management and budget. The state treasurer is not required to retain the canceled checks by

which any refund may have been paid for a period of more than six years from July first of the

fiscal year in which the refund check is issued.
N.D. Cent. Code § 57-36-22 — ND Code / Title 57 / Chapter 57-36 / Section 57-36-22
57-36-22. Separate additional tax on cigarettes - Collection - Penalty
Status: repealed

57-36-22. Separate additional tax on cigarettes - Collection - Penalty

Repealed by S.L. 1965, ch. 403, § 23.
N.D. Cent. Code § 57-30-03 — ND Code / Title 57 / Chapter 57-30 / Section 57-30-03
57-30-03. Joinder of parties defendant
Status: in_force

57-30-03. Joinder of parties defendant

In any action brought to determine adverse claims, the county may join as parties defendant

as many persons who have estate or interest in, or liens or encumbrances upon any real

property appearing of record, as the state's attorney shall deem necessary, regardless of the

nonexistence of a common interest in and to all of the real property involved in such action, and

all other persons unknown whose estates or interests do not appear of record may be

proceeded against and joined as parties defendant by adding to the title the following recital:

All other persons unknown claiming any estate or interest in, or lien or encumbrance

upon, the property described in the complaint.
N.D. Cent. Code § 57-38-15 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-15
57-38-15. Basis for determining gain or loss
Status: repealed

57-38-15. Basis for determining gain or loss

Repealed by S.L. 1967, ch. 446, § 8.
N.D. Cent. Code § 57-61-01.3 — ND Code / Title 57 / Chapter 57-61 / Section 57-61-01.3
57-61-01.3. Severance tax reduction for coal mined for certain users
Status: in_force

57-61-01.3. Severance tax reduction for coal mined for certain users

The rate of severance tax determined and imposed as provided in section 57-61-01 must be

reduced by fifty percent if the coal is to be burned in a cogeneration facility which is designed to

use renewable resources as fuel to generate ten percent or more of its energy output measured

in British thermal units. The coal mine owner or operator must certify, or require the person

purchasing the coal to certify, that the coal will be used in the manner required by this section to

qualify for the reduced tax rate.
N.D. Cent. Code § 57-40.2-04 — ND Code / Title 57 / Chapter 57-40.2 / Section 57-40.2-04
57-40.2-04. Exemptions
Status: repealed

57-40.2-04. Exemptions

This chapter hereby is declared to be an independent and separate tax law but

complementary to the retail sales tax laws of this state provided for by chapter 57-39.2 and does

not apply to:

1. Any tangible personal property or taxable service upon the sale of which the retail

sales tax imposed by chapter 57-39.2 has been collected by a retailer holding the

permit prescribed by section 57-39.2-14.

2. Tangible personal property brought into this state by a nonresident thereof for that

person's own storage, use, or consumption while temporarily within this state, except

that such property is not exempt if brought into this state for storage, use, or

consumption in the conduct of a trade, occupation, business, or profession.

3. Any motor vehicle either subject to or expressly exempted from the motor vehicle

excise taxes imposed by chapter 57-40.3.

4. Tangible personal property upon which the state now imposes and collects a special

tax, whether in the form of license tax, stamp tax, or otherwise.

5. Railway cars and locomotives used in interstate commerce, and tangible personal

property which becomes a component part thereof.

6. Newsprint and ink actually used in the publication of a newspaper.

7. Repealed by S.L. 1981, ch. 582, § 3.

8. Gross receipts from the leasing or renting of motion picture film to motion picture

exhibitors for exhibition in this state if the sale of the tickets or admissions to the

exhibition of the film is subject to the sales tax imposed by chapter 57-39.2.

9. Adjuvants, agrichemical tank cleaners and foam markers, commercial fertilizers,

fungicides, seed treatments, inoculants and fumigants, herbicides and insecticides

used by agricultural or commercial vegetable producers and commercial applicators;

chemicals used to preserve agricultural crops being stored; and seeds, roots, bulbs,

and small plants used by commercial users or consumers for planting or transplanting

for commercial vegetable gardens or agricultural purposes.

10. Gross receipts from the leasing, or renting, for residential housing, for periods of more

than thirty consecutive days, of manufactured homes, modular living units, or sectional

homes, whether or not placed on a permanent foundation.

11. Bibles, hymnals, textbooks, and prayerbooks used by nonprofit religious organizations.

12. Gross receipts from sales of prosthetic devices, durable medical equipment, or

mobility-enhancing equipment. For purposes of this subsection:

a. "Durable medical equipment" means equipment, not including mobility-enhancing

equipment, for home use, including repair and replacement parts for such

equipment, which:

(1) Can withstand repeated use;

(2) Is primarily and customarily used to serve a medical purpose;

(3) Generally is not useful to a person in the absence of illness or injury; and

(4) Is not worn in or on the body.

"Durable medical equipment" includes equipment and devices designed or

intended for ostomy care and management and equipment and devices used

exclusively for a person with bladder dysfunction. An exemption certificate is not

required to obtain exemption. Repair and replacement parts as used in this

definition include all components or attachments used in conjunction with the

durable medical equipment. Repair and replacement parts do not include items

which are for single patient use only.

b. "Mobility-enhancing equipment" means equipment not including durable medical

equipment sold under a doctor's written prescription, including repair and

replacement parts for mobility-enhancing equipment, which:

(1) Is primarily and customarily used to provide or increase the ability to move

from one place to another and which is appropriate for use either at home or

in a motor vehicle;

(2) Is not generally used by a person with normal mobility; and

(3) Does not include any motor vehicle or equipment on a motor vehicle

normally provided by a motor vehicle manufacturer.

"Mobility-enhancing equipment" includes crutches and wheelchairs for the use of

disabled persons, equipment, including manual control units, van lifts, van door

opening units, and raised roofs for attaching to or modifying a motor vehicle for

use by a permanently physically disabled person, equipment, including elevators,

dumbwaiters, chair lifts, and bedroom or bathroom lifts, whether or not sold for

attaching to real property, for use by a permanently physically disabled person in

that person's principal dwelling, and equipment, including manual control units,

for attaching to or modifying motorized implements of husbandry for use by a

permanently physically disabled person.

c. "Prosthetic device" means a replacement, corrective, or supportive device sold

under a doctor's written prescription, including repair and replacement parts for

such a device, worn on or in the body to:

(1) Artificially replace a missing portion of the body;

(2) Prevent or correct a physical deformity or malfunction; or

(3) Support a weak or deformed portion of the body.

"Prosthetic device" includes artificial devices individually designed, constructed,

or altered solely for the use of a particular disabled person so as to become a

brace, support, supplement, correction, or substitute for the bodily structure,

including the extremities of the individual, artificial limbs, artificial eyes, hearing

aids, and other equipment worn as a correction or substitute for any functioning

portion of the body, artificial teeth sold by a dentist, and eyeglasses when

especially designed or prescribed by an ophthalmologist, physician, oculist, or

optometrist for the personal use of the owner or purchaser.

d. "Supplies for ostomy care or bladder dysfunction" includes:

(1) Supplies designed or intended for ostomy care and management, including

collection devices, colostomy irrigation equipment and supplies, skin

barriers or skin protectors, and other supplies especially designed for use of

ostomates.

(2) Supplies to be used exclusively by a person with bladder dysfunction,

including catheters, collection devices, incontinence pads and pants, adult

diapers, and other items used for the care and management of bladder

dysfunction. For the purposes of this paragraph:

(a) "Adult diapers" means diapers other than children's diapers.

(b) "Children's diapers" means diapers marketed to be worn by children.

(c) "Diaper" means an absorbent garment worn by humans who are

incapable of, or have difficulty, controlling their bladder or bowel

movements.

13. Purchases of electricity.

14. The leasing or renting of any tangible personal property upon which a North Dakota

sales tax or use tax has been paid under the election of the purchaser under

subsection 21 of section 57-39.2-01 or subsection 5 of section 57-40.2-01 and the

retailer has separately indicated on an invoice, contract, lease agreement, or other

supporting sale document that the retailer paid sales or use tax on the retailer's

purchase of the tangible personal property.

15. Any tangible personal property or service which would be exempt from the retail sales

tax pursuant to an express exemption provided in chapter 57-39.2 if it were purchased

in North Dakota.

16. Gross receipts from the sale of money, including all legal tender coins and currency.

17. Gross receipts from sales to nonprofit voluntary health associations which are exempt

from federal income tax under section 501(c)(3) of the United States Internal Revenue

Code [26 U.S.C. 501(c)(3)]. As used in this subsection, a voluntary health association

is an organization recognized by the internal revenue service, the national health

council, the state tax commissioner, and the North Dakota secretary of state as a

nonprofit organization that is exempt under section 501(c)(3) of the United States

Internal Revenue Code and meets the following requirements: It has been organized

and operated exclusively in providing services for the purposes of preventing and

alleviating human illness and injury. Methods used to obtain these goals would include

education, research, community service, and direct patient services, income being

derived solely from private donations with some exceptions of a minimal membership

fee. Its members are not limited to only individuals who themselves are licensed or

otherwise legally authorized to render the same professional services as the

organization. The disbursement of funds within a volunteer health association is to be

controlled by a board of directors who work voluntarily and without pay.

18. Gross receipts from the sale of a manufactured home that has been sold, bargained,

exchanged, given away, or transferred by the person who first acquired it from a

retailer in a sale at retail and upon which the North Dakota use tax has previously

been imposed.

19. The donation by a retailer of tangible personal property to an organization exempt from

federal income tax under section 501(c)(3) of the United States Internal Revenue

Code [26 U.S.C. 501(c)(3)].

20. Air carrier transportation property subject to ad valorem property taxation pursuant to

the provisions of chapters 57-06, 57-07, 57-08, 57-13, and 57-32.

21. Tangible personal property consisting of flight simulators or mechanical or electronic

equipment for use in association with a flight simulator.

22. Gross receipts from the initial sale of beneficiated coal.

23. Gross receipts from electronic games of chance licensed by the attorney general

under chapter 53-06.1.

24. Gross receipts from sales of carbon dioxide used for enhanced recovery of oil or

natural gas or secure geologic storage.

25. Gross receipts from the sale of items delivered electronically, including specified digital

products. For purposes of this subsection:

a. "Specified digital products" means:

(1) "Digital audio-visual works" which means a series of related images which,

when shown in succession, impart an impression of motion, together with

accompanying sounds, if any;

(2) "Digital audio works" which means works that result from the fixation of a

series of musical, spoken, or other sounds, including ringtones; and

(3) "Digital books" which means works that are generally recognized in the

ordinary and usual sense as books.

b. For purposes of the definition of "specified digital products", "transferred

electronically" means obtained by the purchaser by means other than tangible

storage media.

c. For purposes of the definition of "digital audio works", "ringtones" means digitized

sound files that are downloaded onto a device and which may be used to alert the

customer with respect to a communication.

d. "Specified digital products" may not be construed to include prewritten computer

software as that term is defined in subdivision g of subsection 1 of section

57-39.2-02.1.

26. (Contingent effective date - See note) Gross receipts from sales of liquefied natural

gas used for agricultural, industrial, or railroad purposes as defined in section

57-43.2-01.

27. a. Gross receipts from sales to a senior citizen organization that provides

informational, health, welfare, counseling, and referral services for senior citizens

in this state if the senior citizen organization:

(1) Is recognized by the internal revenue service as having exempt status under

26 U.S.C. 501(c)(3);

(2) Is recognized by the secretary of state as a charitable organization; and

(3) Either:

(a) Provides services through the aging services division of the

department of health and human services;

(b) Receives grant funds through the department of transportation which

are used for enhanced mobility of seniors and individuals with

disabilities; or

(c) Provides services through a contract with the department of health

and human services as a program of all-inclusive care for the elderly.

b. The department of health and human services and the department of

transportation shall notify the tax commissioner if a senior citizen organization no

longer meets the criteria in paragraph 3 of subdivision a.
N.D. Cent. Code § 57-05-04 — ND Code / Title 57 / Chapter 57-05 / Section 57-05-04
57-05-04. Certification of mileage and valuation
Status: in_force

57-05-04. Certification of mileage and valuation

The state tax commissioner, at the time of certifying the equalized value of each organized

county to the county auditor, shall certify the number of miles [kilometers] of each main line of

railroad, and of the branch lines and sidetracks of railroad within the county, and the valuation

per mile [1.61 kilometers] of the line and branch lines, if any, as determined by the state board

of equalization, and the county auditor of the county shall apportion the valuation to the cities,

townships, and districts through which the railroad and branch lines run according to the number

of miles [kilometers] within the boundaries of each, as a part of the valuation of the city,

township, or district for the purposes of taxation.
N.D. Cent. Code § 57-01-15 — ND Code / Title 57 / Chapter 57-01 / Section 57-01-15
57-01-15. Use of tax information to administer tax laws
Status: in_force

57-01-15. Use of tax information to administer tax laws

For the purpose of properly administering the tax laws of this state, information filed by or

on behalf of a person with the tax commissioner under this title, including information obtained

for the purpose of the valuation and assessment of centrally assessed property, and any other

information relating to that person which was either obtained by the tax commissioner pursuant

to that tax law or furnished to the tax commissioner pursuant to section 6103 of the United

States Internal Revenue Code of 1954, as amended [26 U.S.C. 6103] may be used by the tax

commissioner to determine or enforce the tax liability, if any, of that person under any other tax

law of this state that is administered by the tax commissioner under this title. This section does

not apply to statements of full consideration filed with the state board of equalization under

section 11-18-02.2.
N.D. Cent. Code § 57-25-04 — ND Code / Title 57 / Chapter 57-25 / Section 57-25-04
57-25-04. Tax deed proceedings to be stayed
Status: in_force

57-25-04. Tax deed proceedings to be stayed

When any person files with the county auditor a petition, as provided in this chapter, that the

person be permitted to pay taxes, or to satisfy any outstanding tax lien as to a part only of the

real estate sold, the issuance of a tax deed thereon and all proceedings preliminary thereto

must be stayed until the matter is finally determined and settled.
N.D. Cent. Code § 57-43.1-46 — ND Code / Title 57 / Chapter 57-43.1 / Section 57-43.1-46
57-43.1-46. Interstate motor carrier required to obtain license - Display - Revocation or cancellation of license - Occasional trip permits in lieu of license
Status: in_force

57-43.1-46. Interstate motor carrier required to obtain license - Display - Revocation

or cancellation of license - Occasional trip permits in lieu of license.

1. An interstate motor carrier shall apply to the director for a license subject to the

requirements of a cooperative agreement authorized by section 57-43.1-44 and is

required to display the license in a manner prescribed under the terms of the

agreement.

2. The license issued to an interstate motor carrier is not a franchise or irrevocable and it

may not be assigned or transferred.

3. The director shall issue a license to an interstate motor carrier based on the terms of

the cooperative agreement authorized by section 57-43.1-44 and the license shall be

in force until it is suspended, revoked, surrendered, or expires pursuant to the terms of

the agreement.

4. An interstate motor carrier who makes only occasional trips into or through this state

may elect to secure occasional trip permits in lieu of the license required by this

section. The term "occasional" means no more than one trip into or through the state in

any seventy-two-hour period. The commissioner, director, or an agent of the

commissioner or director shall issue an occasional trip permit for a fee of fifteen dollars

per trip pursuant to regulations and procedures prescribed by the commissioner or

director.
N.D. Cent. Code § 57-43.1-44 — ND Code / Title 57 / Chapter 57-43.1 / Section 57-43.1-44
57-43.1-44. Cooperative motor vehicle fuels agreements
Status: in_force

57-43.1-44. Cooperative motor vehicle fuels agreements

1. The director may enter into cooperative agreements for exchange of information and

auditing of users of motor fuels used in fleets of motor vehicles operated or intended to

operate interstate or internationally. An agreement or amendment to an agreement is

not effective until filed in writing with the director.

2. An agreement under this section may provide for determining the base for users,

users' records requirements, audit procedures, exchange of information, persons

eligible for tax licensing, defining qualified motor vehicles, determining if bonding is

required, specifying reporting requirements and periods including defining the uniform

penalty and interest rates for late reporting, determining methods for collecting and

forwarding of motor fuel taxes and penalties to another jurisdiction, and other

provisions as will facilitate the administration of the agreement.

3. The director may, as required by the terms of the agreement, forward information in

the director's or commissioner's possession relative to the manufacture, receipt, sale,

use, transportation, or shipment of motor fuels by any person. The director may

disclose the location of officers, motor vehicles, and other real and personal property

of users of motor fuels.

4. An agreement may provide for audits of users of motor fuels used in fleets of motor

vehicles operated or intended to operate interstate or internationally, to determine if

the motor fuel taxes due are properly reported and paid. The findings of audits

performed on persons that have a taxable use of motor fuels may be shared among

parties to a cooperative agreement. For persons not based in this state and who have

taxable use of motor fuel in this state, the director or the commissioner may serve the

audit findings, in the form of an assessment, on the person as though an audit was

conducted by the director or the commissioner.

5. Any agreement entered under this section does not preclude the director or the

commissioner from auditing the records of any person covered by the provisions of

this chapter.

6. The provisions of any agreement entered into under this section prevail over any

conflicting rules adopted by the director or the commissioner.
N.D. Cent. Code § 57-28-28 — ND Code / Title 57 / Chapter 57-28 / Section 57-28-28
57-28-28. County lien for costs of improvement to distressed property forfeited in tax foreclosure
Status: in_force

57-28-28. County lien for costs of improvement to distressed property forfeited in tax

foreclosure.

1. If property sold by the county under this chapter is sold for less than the total amount

of the taxes due and the costs to improve salability of the property which were incurred

by the county in cleanup, repairs, demolition, or other action necessary because of

damage, neglect, or waste by the prior owner, those costs incurred by the county to

improve salability which were not recovered by the county from the sale constitute a

lien on any real property owned, or later acquired, in the county by that prior owner.

2. The county auditor shall extend and enter upon the tax list of real estate then in the

hands of the county treasurer, opposite the description of real estate designated by the

board of county commissioners which belongs to the prior owner, the year for which an

obligation to the county exists under this section and the amount of that obligation. The

entry must be made without regard to any prior payment of real estate taxes on those

properties and the treasurer may not thereafter issue any receipt in full for real estate

taxes on those properties without making collection at the same time of the obligation

under this section. A taxpayer holding a specific superior lien on those properties

ahead of a lien under this section is entitled to tax receipts without regard to

nonpayment of obligations under this section.
N.D. Cent. Code § 57-15-12 — ND Code / Title 57 / Chapter 57-15 / Section 57-15-12
57-15-12. General fund levy limitations in park districts
Status: in_force

57-15-12. General fund levy limitations in park districts

1. A park district may levy for general fund purposes up to thirty-eight mills on the taxable

valuation of property in the district, subject to the higher of the number of mills

determined under the following limitations:

a. The general fund mill levy determined based upon the highest amount in dollars

the park district levied for general fund purposes for the three taxable years

immediately preceding the current year, plus twelve percent; or

b. The general fund mill levy determined by combining the highest number of mills

the park district levied for general fund purposes plus the number of mills levied

for employee pension contributions under section 40-49-22, old-age and

survivors' insurance under section 52-09-08, an employee retirement program

established by the governing body, and for forestry purposes for any one of the

three taxable years immediately preceding the current year.

2. Notwithstanding the limitation in subsection 1, if a city public recreation system

established under chapter 40-55 is merged with a park district, the park district may

levy up to thirty-eight mills on the taxable valuation of property in the district for general

fund purposes for the first taxable year in which mills are levied for the merged district.

3. A park district may increase its general fund levy under this section to any number of

mills approved by a majority of the electors of the park district voting on the question at

a regular or special park district election, up to a maximum levy under this section of

thirty-eight mills on the dollar of the taxable valuation of the district for the current year.

After January 1, 2015, approval or reauthorization by electors of voter-approved levy

authority under this section may not be effective for more than ten taxable years.
N.D. Cent. Code § 57-39.2-04.8 — ND Code / Title 57 / Chapter 57-39.2 / Section 57-39.2-04.8
57-39.2-04.8. Sales tax exemption for machinery or equipment used to produce coal from a new mine
Status: in_force

57-39.2-04.8. Sales tax exemption for machinery or equipment used to produce coal

from a new mine.

1. Gross receipts from sales of machinery or equipment used to produce coal from a new

mine located in this state are exempt from the tax imposed by this chapter. The

exemption for each new mine under this section is limited to the first five million dollars

of sales and use tax paid.

2. Purchase of replacement machinery or equipment is exempt if the capitalized

investment in the new mine exceeds twenty million dollars using the United States

generally accepted accounting principles. Purchases of repair or replacement parts for

existing machinery or equipment are not exempt under this section.

3. The mine operator shall apply to the commissioner for a refund of sales and use taxes

paid for which the exemption is claimed under this section. A refund claim may not

exceed the limitation in subsection 1. If the machinery or equipment is used directly or

indirectly to produce coal, the interest provisions of section 57-39.2-25 do not apply to

purchases made before July 1, 2015. Application for the refund must be made at the

time and in the manner directed by the commissioner and must include sufficient

information to verify the correctness of the refund claim.

4. For purposes of this section:

a. "Machinery or equipment" means machinery or equipment purchased after

December 31, 2010, and used directly or indirectly to uncover, sever, crush,

handle, or transport coal removed from the earth. "Machinery or equipment"

includes draglines, excavators, rolling stock, conveyor equipment, reclamation

equipment, equipment to pulverize coal, water trucks, fuel trucks, low-boys,

cranes, lubrication trucks, motor graders, service trucks, light plants, and

dewatering equipment, but does not include rail spurs, office buildings,

workshops, or any component not used directly to uncover, sever, crush, handle,

or transport coal removed from the earth.

b. "New mine" means an area permitted under chapter 38-14.1 by the public service

commission after December 31, 2010.

c. "Produce coal" means mining operations to uncover, sever, crush, handle, or

transport coal from its natural location under the earth's surface to the mouth of

the mine and all activities necessary and incidental to the reclamation of that

location.
N.D. Cent. Code § 57-30-04 — ND Code / Title 57 / Chapter 57-30 / Section 57-30-04
57-30-04. Actions - How tried - Judgments - When taken
Status: in_force

57-30-04. Actions - How tried - Judgments - When taken

Whenever any defendant answers the complaint in an action to quiet title and the issues

have been joined, the claim for relief against the answering defendant may be tried separately

to the court and a separate judgment may be entered thereon. Joint judgments by default may

be taken, in the manner provided by law, against all defendants who may be in default,

notwithstanding the fact that some of the defendants may have answered the complaint and that

the issues presented thereby are pending trial.
N.D. Cent. Code § 57-51.1-07.6 — ND Code / Title 57 / Chapter 57-51.1 / Section 57-51.1-07.6
57-51.1-07.6. Political subdivision allocation fund
Status: repealed

57-51.1-07.6. Political subdivision allocation fund

Repealed by S.L. 2017, ch. 38, §19.
N.D. Cent. Code § 57-02.3-03 — ND Code / Title 57 / Chapter 57-02.3 / Section 57-02.3-03
57-02.3-03. Assessment of property - Notice to county auditors
Status: in_force

57-02.3-03. Assessment of property - Notice to county auditors

All property subject to valuation must be assessed for the purpose of making the payments

under section 57-02.3-02, in the same manner as other real property in this state is assessed

for tax purposes, except that improvements made to any real property after foreclosure may not

be considered in the valuation. Before June thirtieth of each year, the county auditor of any

county in which property subject to valuation is located shall give written notice to the board of

university and school lands and the state tax commissioner of the value placed by the county

board of equalization upon each parcel of property subject to valuation in the county.
N.D. Cent. Code § 57-38-31.1 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-31.1
57-38-31.1. Composite returns
Status: in_force

57-38-31.1. Composite returns

1. For purposes of this section, unless the context otherwise requires:

a. "Member" means an individual or passthrough entity that is a shareholder of an

S corporation; a partner in a general partnership, a limited partnership, or a

limited liability partnership; or a member of a limited liability company, settlor of a

grantor trust, or a beneficiary of a trust.

b. "Nonresident" means an individual who is not a resident of or domiciled in the

state, a trust not organized in the state, or a passthrough entity that does not

have its commercial domicile in the state.

c. "Passthrough entity" means a corporation that for the applicable tax year is

treated as an S corporation under the Internal Revenue Code, a limited liability

company that for the applicable tax year is not taxed as a corporation for federal

income tax purposes, or a general partnership, limited partnership, limited liability

partnership, limited liability limited partnership, trust, grantor trust, or similar entity

recognized by the laws of this state that is not taxed for federal income tax

purposes at the entity level.

2. a. A passthrough entity may file a composite income tax return on behalf of electing

nonresident members reporting and paying income tax, at the highest marginal

rate provided in section 57-38-30.3, on the members' pro rata or distributive

shares of income of the passthrough entity from doing business in, or deriving

income from sources within, this state.

b. A nonresident member whose only source of income within the state is from one

or more passthrough entities may elect to be included in a composite return filed

under this section.

c. A nonresident member that has been included in a composite return may file an

individual income tax return and shall receive credit for tax paid on the member's

behalf by the passthrough entity.

3. a. A passthrough entity shall withhold income tax, at the highest tax rate provided in

section 57-38-30.3, on the share of income of the entity distributed to each

nonresident member and pay the withheld amount in the manner prescribed by

the tax commissioner. The passthrough entity is liable to the state for the

payment of the tax required to be withheld under this section and is not liable to

any member for the amount withheld and paid in compliance with this section. A

member of a passthrough entity that is itself a passthrough entity (a lower-tier

passthrough entity) is subject to this same requirement to withhold and pay

income tax on the share of income distributed by the lower-tier passthrough entity

to each of its nonresident members. The tax commissioner shall apply tax

withheld and paid by a passthrough entity on distributions to a lower-tier

passthrough entity to the withholding required of that lower-tier passthrough

entity.

b. At the time of a payment made under this section, a passthrough entity shall

deliver to the tax commissioner a return on a form prescribed by the tax

commissioner showing the total amounts paid or credited to its nonresident

members, the amount withheld in accordance with this section, and any other

information the tax commissioner may require. A passthrough entity shall furnish

to its nonresident member annually, but not later than the fifteenth day of the third

month after the end of its taxable year, a record of the amount of tax withheld on

behalf of the member on a form prescribed by the tax commissioner.

c. Notwithstanding subdivision a, a passthrough entity is not required to withhold tax

for a nonresident member if:

(1) The member has a pro rata or distributive share of income of the

passthrough entity from doing business in, or deriving income from sources

within, this state of less than one thousand dollars per annual accounting

period;

(2) The tax commissioner has determined by rule, ruling, or instruction that the

member's income is not subject to withholding;

(3) The member elects to have the tax due paid as part of a composite return

filed by the passthrough entity under subsection 2;

(4) The entity is a publicly traded partnership as defined by section 7704(b) of

the Internal Revenue Code which is treated as a partnership for the

purposes of the Internal Revenue Code and which has agreed to file an

annual information return reporting the name, address, taxpayer

identification number, and other information requested by the tax

commissioner of each unitholder with an income in the state in excess of

five hundred dollars; or

(5) The member is a lower-tier passthrough entity that elects to be exempted

from the withholding requirement under this subsection. The election must

be made on a form and in a manner prescribed by the tax commissioner.

The form must include a statement that the member certifies that the

member will file any return and pay any tax required by this chapter on its

distributive share of income from the source passthrough entity and that the

member is subject to this state's jurisdiction for the collection of that tax and

any applicable penalty and interest. The tax commissioner may revoke the

exemption under this paragraph if the source passthrough entity or member

fails to comply with the requirements of this paragraph. If the exemption is

revoked, the source passthrough entity shall begin withholding from the

member within sixty days of receiving notification of the revocation from the

tax commissioner. The tax commissioner may prescribe any procedures and

guidelines necessary to administer this paragraph.

d. A passthrough entity failing to file a return, or failing to withhold or remit the tax

withheld, as required by this section, is subject to the provisions of

section 57-38-45.
N.D. Cent. Code § 57-40.2-15.2 — ND Code / Title 57 / Chapter 57-40.2 / Section 57-40.2-15.2
57-40.2-15.2. Governor and manager liability
Status: in_force

57-40.2-15.2. Governor and manager liability

1. If a limited liability company fails for any reason to file the required returns or to pay

the taxes due under this chapter, the governor, manager, or member of a

member-controlled limited liability company, jointly or severally charged with the

responsibility of supervising the preparation of the returns and payments, is personally

liable for the failure. The dissolution of a limited liability company does not discharge a

governor's, manager's, or member's liability for a prior failure of the limited liability

company to file a return or remit the tax due. The sum due for such a liability may be

assessed and collected under the provisions of this chapter.

2. If the governors, managers, or members of a limited liability company elect not to be

personally liable for the failure to file the required returns or to pay the tax due, the

limited liability company must make a cash deposit or post and maintain with the

commissioner a bond or undertaking executed by a surety company authorized to do

business in this state. The cash deposit, bond, or undertaking must be in an amount

equal to the estimated annual use tax liability of the limited liability company.
N.D. Cent. Code § 57-57-07 — ND Code / Title 57 / Chapter 57-57 / Section 57-57-07
57-57-07. Destructive practices prohibited - Declassification - Management and assistance of the state forester
Status: in_force

57-57-07. Destructive practices prohibited - Declassification - Management and

assistance of the state forester.

If a forest is cleared, grazed, burned, cut, or otherwise dealt with in a destructive manner as

determined by the state forester, it may be subject to declassification and return to the regular

tax rolls. At the request of the owner or the agent of the owner, the state forester or the county

designee of the state forester may assist in preparing and carrying out a forest management

plan for the orderly development of each forest. The plan must cover a five-year period and

must recognize the individual management objectives of the landowner. The plan must contain

written recommendations for managing timber and other associated forest resources. Approval

and implementation of the forest management plan must be by mutual consent of the landowner

and the state forester.
N.D. Cent. Code § 57-39.2-04.17 — ND Code / Title 57 / Chapter 57-39.2 / Section 57-39.2-04.17
57-39.2-04.17. Sales and use tax exemption for enterprise information technology equipment and computer software used in a qualified data center (Retroactive application - See note)
Status: in_force

57-39.2-04.17. Sales and use tax exemption for enterprise information technology

equipment and computer software used in a qualified data center. (Retroactive

application - See note)

1. Gross receipts from sales of enterprise information technology equipment and

computer software purchased for use by a qualifying business in a qualified data

center are exempt from the tax imposed by this chapter. To qualify for the exemption,

the enterprise information technology equipment or computer software must be

incorporated into or physically located within the qualified data center. Purchases of

upgraded or replacement enterprise information technology equipment and computer

software for use in a qualified data center also are exempt.

2. The future owner of a proposed data center shall apply to the tax commissioner to be

certified as a qualified data center. An applicant shall respond to a request for

additional information from the tax commissioner within thirty days of the request or

the application may no longer be considered.

3. To receive the exemption at the time of purchase, the qualified business shall obtain

from the tax commissioner a certificate that the enterprise information technology

equipment or computer software the qualified business intends to purchase qualifies

for the exemption. If a certificate is not received before the purchase, the qualified

business shall pay the applicable tax imposed by this chapter and apply to the tax

commissioner for a refund.

4. If the enterprise information technology equipment is purchased or installed by a

contractor subject to the tax imposed by this chapter, the qualified business may apply

for a refund of the difference between the amount remitted by the contractor and the

exemption imposed or allowed by this section. Application for a refund must be made

at the times and in the manner directed by the tax commissioner and must include

sufficient information to permit the tax commissioner to verify the sales and use taxes

paid and the exempt status of the sale or use.

5. For purposes of this section:

a. "Computer software" includes software used or loaded at a qualified data center,

software maintenance, software licensing, and software customization.

b. "Data center" means a centralized repository for the storage, management, and

dissemination of electronic data and information organized around a particular

body or bodies of knowledge.

c. "Enterprise information technology equipment" includes:

(1) Computer hardware, servers, routers, cooling systems, and cooling towers.

(2) Temperature control infrastructure and power infrastructure used for

transformation, distribution, or management of electricity used for the

maintenance and operation of a qualified data center.

(3) Exterior dedicated business-owned substations, backup power generation

systems, battery systems, or other related infrastructure.

(4) Racking systems, raised flooring, cabling, or trays necessary for the

maintenance and operation of a qualified data center.

d. "Qualified business" means the owner, operator, or tenants of a qualified data

center.

e. "Qualified data center" means a newly constructed or substantially refurbished

facility located in this state:

(1) Comprised of one or more buildings, the primary purpose of which is to

contain a data center, consisting of an aggregate amount of fifteen thousand

square feet [1394 square meters] or more, no fewer than fifty percent of

which is used for data processing;

(2) Located on a single parcel or on contiguous parcels;

(3) On which construction is completed or which is substantially refurbished

after December 31, 2020;

(4) Having the following attributes:

(a) Sophisticated fire suppression and prevention systems; and

(b) Enhanced security with security features, including video camera

surveillance; an electronic system requiring pass codes, key cards, or

biometric scans, such as hand scans or retinal or fingerprint

recognition to restrict access to selected personnel; or other similar

security features; and

(5) Certified by the tax commissioner as a qualified data center.

f. "Substantially refurbished" means a data center used to house enterprise

information technology equipment in which fifteen thousand square feet [1394

square meters] or more has been rebuilt, modified, or improved through methods,

including energy efficiency improvements, building improvements, and the

installation of enterprise information technology equipment, environmental

controls, and computer software.

6. In determining the total square footage of a qualified data center, the square footage of

office space, meeting space, mechanical space, and other support facility spaces must

be included if those spaces are used to support the operation of enterprise information

technology equipment.

7. Qualified data center owners that intend to collocate operators or tenants within the

center shall provide the operators or tenants with documentation from the tax

commissioner that the center meets the definition of a qualified data center under this

section. Operators or tenants shall obtain and submit a copy of the documentation with

all applications for sales tax exemption on information technology equipment and

computer software purchased for use in the qualified data center.

8. By January thirty-first of each year, a qualified data center owner shall file with the tax

commissioner, on forms and in the manner prescribed by the tax commissioner, a

report showing for the previous calendar year:

a. The amount of the exemption claimed under this section;

b. The number of jobs created or retained by the qualified data center; and

c. The type and value of any local incentives provided to the qualified data center.

9. Upon receipt of a written request from the chairman of the legislative management or

the chairman of a standing committee of the legislative assembly, the tax

commissioner shall disclose any information described under subsection 8. This

subsection does not authorize disclosure of the qualified data center owner's name,

social security number, federal employer identification number, address, or any other

information prohibited from disclosure under chapter 57-38.
N.D. Cent. Code § 57-45-03 — ND Code / Title 57 / Chapter 57-45 / Section 57-45-03
57-45-03. Tax commissioner to furnish list of lands added to or taken from tax rolls
Status: repealed

57-45-03. Tax commissioner to furnish list of lands added to or taken from tax rolls

Repealed by S.L. 2005, ch. 545, § 10.
N.D. Cent. Code § 57-40.6-02 — ND Code / Title 57 / Chapter 57-40.6 / Section 57-40.6-02
57-40.6-02. Authority of counties or cities to impose fee on assessed communications service - Procedure
Status: in_force

57-40.6-02. Authority of counties or cities to impose fee on assessed

communications service - Procedure.

The governing body of a county or city may impose a fee on all assessed communications

services in accordance with the following requirements:

1. The governing body shall adopt a resolution that proposes the adoption of the fee

permitted under this section. The resolution must specify an effective date for the fee

which is no more than two years before the expected implementation date of the

emergency services communication system to be funded by the fee. The resolution

must include a provision for submitting the proposed fee to the electors of the county

or city before the imposition of the fee is effective. The resolution must specify a fee

that does not exceed one dollar and fifty cents per month per communication

connection and must be applied equally upon all assessed communications services.

Prepaid wireless service is not subject to the fee imposed under this section.

2. A political subdivision shall add a fee of fifty cents to the fee imposed on assessed

communications services established under subsection 1. The additional fifty cents per

communication connection must be remitted to the state treasurer for deposit in the

statewide interoperable radio network fund in accordance with section 37-17.3-12 for

ongoing administrative and operational maintenance costs of the statewide

interoperable radio network. The funds collected under this subsection must be

expended in a manner consistent with the recommendations of the statewide

interoperability executive committee.

3. The question of the adoption of the fee must be submitted on a petition on which the

petition title of the proposition includes the maximum monthly rate of the proposed fee

authorized under subsection 1. The question of the adoption of the fee may be

submitted to electors at a general, primary, or special election or at a school district

election if the boundaries of the school district are coterminous with the boundaries of

the governing body adopting the resolution proposing the adoption of the fee. The fee

is not effective unless it is approved by a majority of the electors voting on the

proposition. The ballot must be worded so that a "yes" vote authorizes imposition of

the fee.

4. Once established by this section, the maximum fee may be increased, decreased, or

eliminated by a majority vote of the electors. The question may be placed on the ballot

of any general, primary, or special election by a resolution of the governing body, or by

a petition signed by ten percent or more of the total number of qualified electors of the

political subdivision voting for governor at the most recent gubernatorial election and

submitted to the governing body. By action of the governing body, the fee amount

collected may be adjusted, subject to the maximum approved by the voters, to meet

the costs allowed by this chapter.

5. In any geographic area, only one political subdivision may impose the fee and

imposition must be based on the subscriber service address.

6. In the interest of public safety, where the subscriber's telephone exchange access

service boundary and the boundary of the political subdivision imposing the fee do not

coincide, and where all of the political subdivisions within the subscriber's telephone

exchange access service boundary have not complied with subsection 1, and where a

majority of the subscribers within the subscriber's telephone exchange access service

boundary have voted for the fee, a telephone exchange access service subscriber

whose subscriber service address is outside the political subdivision may receive 911

services by signing a contract agreement with the political subdivision providing the

emergency services communication system. The telephone exchange access service

provider may collect an additional fee, equal in amount to the basic fee on those

subscribers within the exchange boundary. The additional fee amounts collected must

be remitted as provided in this chapter.

7. A fee imposed under this section before August 1, 2007, on telephone exchange

access service is extended to all assessed communications services and will remain in

effect until changed pursuant to subsection 4.
N.D. Cent. Code § 57-15-01 — ND Code / Title 57 / Chapter 57-15 / Section 57-15-01
57-15-01. Levy in specific amounts - Exceptions
Status: in_force

57-15-01. Levy in specific amounts - Exceptions

With the exception of special assessment taxes and such general taxes as may be

definitely fixed by law, all state, county, city, township, school district, and park district taxes

must be levied or voted in specific amounts of money. For purposes of communicating with the

public and comparing the amount levied in the current taxable year to the amount levied in the

preceding taxable year, taxing districts shall express levies in terms of dollars rather than mills.
N.D. Cent. Code § 57-43.1-03.1 — ND Code / Title 57 / Chapter 57-43.1 / Section 57-43.1-03.1
57-43.1-03.1. Refund of tax for fuel used for agricultural purposes
Status: in_force

57-43.1-03.1. Refund of tax for fuel used for agricultural purposes

Any consumer who buys or uses any motor vehicle fuel for an agricultural purpose on which

the motor vehicle fuel tax has been paid may file a claim with the commissioner for a refund

under this chapter.
N.D. Cent. Code § 57-40.2-01 — ND Code / Title 57 / Chapter 57-40.2 / Section 57-40.2-01
57-40.2-01. Definitions
Status: in_force

57-40.2-01. Definitions

In this chapter, unless the context and subject matter otherwise require:

1. "Business", "certified automated system", "certified service provider", "commissioner",

"computer software contract", "farm machinery", "gross receipts", "lease or rental",

"local governmental unit", "mandatory computer software maintenance contract",

"optional computer software maintenance contract", "person", "relief agency", "retail

sale", "sale", and "tangible personal property", each has the meaning given to it in

section 57-39.2-01.

2. Property used in "processing", as that term is used in subsection 9, means any

tangible personal property including containers which it is intended, by means of

fabrication, compounding, manufacturing, producing, or germination, shall become an

integral or an ingredient or component part of other tangible personal property

intended to be sold ultimately at retail. The purchase of an item of tangible personal

property for the purpose of incorporating it in or attaching it to real property must be

considered as a purchase of tangible personal property for a purpose other than for

processing.

3. "Purchase" means any transfer of title or possession, exchange, or barter, conditional

or otherwise, in any manner or by any means whatsoever, for a consideration.

"Purchase" also means the severing of sand or gravel from the soil of this state.

4. "Purchase price" applies to the measure subject to use tax and has the same meaning

as gross receipts as defined in section 57-39.2-01.

5. "Purchased at retail" includes:

a. The completion of the fabricating, compounding, or manufacturing of tangible

personal property by a person for storage, use, or consumption by that person.

b. The furnishing of wares, merchandise, and gas, when furnished or delivered to

consumers or users within this state, and the sale of vulcanizing, recapping, and

retreading services for tires.

c. The leasing or renting of tangible personal property, the sale, storage, use, or

consumption of which has not been previously subjected to a retail sales or use

tax in this state.

d. The purchase of magazines or other periodicals. Provided, the words "magazines

and other periodicals" as used in this subdivision do not include newspapers nor

magazines or periodicals that are furnished free by a nonprofit corporation or

organization to its members or because of payment by its members of

membership fees or dues.

e. The severance of sand or gravel from the soil.

f. The purchase, including the leasing or renting, of tangible personal property from

any bank for storage, use, or consumption.

g. The purchase of an item of tangible personal property by a purchaser who rents

or leases it to a person under a finance leasing agreement over the term of which

the property will be substantially consumed, if the purchaser elects to treat it as

being purchased at retail by paying or causing the transferor to pay the use tax to

the commissioner on or before the last day on which payments may be made

without penalty as provided in section 57-40.2-07.

6. "Retailer" includes every person engaged in the business of selling tangible personal

property for use within the meaning of this chapter, but, when in the opinion of the

commissioner, it is necessary for the efficient administration of this chapter to regard

any salesman, representative, trucker, peddler, or canvasser as the agent of the

dealer, distributor, supervisor, employer, or other person under whom that person

operates or from whom that person obtains the tangible personal property sold by that

person, whether that person is making sales in that person's own behalf or in behalf of

such dealer, distributor, supervisor, employer, or other person, the commissioner may

regard that person as such agent, and may regard the dealer, distributor, supervisor,

employer, or other person as a retailer for the purposes of this chapter.

7. "Retailer maintaining a place of business in this state", or any like term, means any

retailer having or maintaining within this state, directly or by a subsidiary, an office,

distribution house, sales house, warehouse, or other place of business, or any agent

operating within this state under the authority of the retailer or its subsidiary, whether

such place of business or agent is located in the state permanently or temporarily, or

whether or not such retailer or subsidiary is authorized to do business within this state.

8. "Use" means the exercise by any person of any right or power over tangible personal

property incident to the ownership or possession of that property, including the

storage, use, or consumption of that property in this state, except that it does not

include processing, or the sale of that property in the regular course of business. "Use"

also means the severing of sand or gravel from the soil of this state for use within or

outside this state.

9. "Use tax" means the tax levied under section 57-40.2-02.1 or imposed under home

rule authority by a city or county.
N.D. Cent. Code § 57-38.3-01 — ND Code / Title 57 / Chapter 57-38.3 / Section 57-38.3-01
57-38.3-01. Legislative intent - Liberal construction
Status: in_force

57-38.3-01. Legislative intent - Liberal construction

It is the intent of the legislative assembly to establish a policy and to provide a system

whereby all claimant agencies of the state of North Dakota, in conjunction with the

commissioner, shall cooperate in identifying debtors who owe money to the state through its

various claimant agencies and who qualify for refunds approved by the commissioner. It is also

the intent of this chapter to establish procedures for setting off against any such refund the sum

of any debt owed to the state. To this end, this chapter should be liberally construed.
N.D. Cent. Code § 57-01-18 — ND Code / Title 57 / Chapter 57-01 / Section 57-01-18
57-01-18. Disclosure of name and address by state tax commissioner
Status: in_force

57-01-18. Disclosure of name and address by state tax commissioner

Notwithstanding the secrecy and confidential information provisions of this title, for the

purpose of properly administering the tax laws of this state, name and address information filed

on returns by or on behalf of a person with the tax commissioner pursuant to a tax law of this

state, obtained by the tax commissioner pursuant to that tax law, or furnished to the tax

commissioner under section 6103 of the Internal Revenue Code [26 U.S.C. 6103] may be

provided by the tax commissioner to the United States postal service or a national

change-of-address vendor authorized by the United States postal service, for the sole purpose

of obtaining proper and correct address information on that person.
N.D. Cent. Code § 57-39.2-18.1 — ND Code / Title 57 / Chapter 57-39.2 / Section 57-39.2-18.1
57-39.2-18.1. Corporate officer liability
Status: in_force

57-39.2-18.1. Corporate officer liability

1. If a corporation required to hold a permit issued under this chapter fails for any reason

to file the required returns or to pay the tax due, the president, vice president,

secretary, or treasurer of the corporation, jointly or severally, having control, or

supervision of, or charged with the responsibility for making the returns and payments

are personally liable for the failure. The dissolution of a corporation shall not discharge

an officer's liability for a prior failure of the corporation to make a return or remit the tax

due. The sum due for the liability may be assessed and collected pursuant to the

provisions of this chapter for the assessment and collection of other liabilities.

2. If the corporate officers elect not to be personally liable for the failure to file the

required returns or to pay the tax due, the corporation must be required to make a

cash deposit or post and maintain with the tax commissioner a bond or undertaking

executed by a surety company authorized to do business in this state. The cash

deposit, bond, or undertaking provided for in this section must be in an amount equal

to the estimated annual sales tax liability of the corporation.
N.D. Cent. Code § 57-38-08.1 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-08.1
57-38-08.1. Allocation and apportionment of partnership income - Taxation of partners
Status: in_force

57-38-08.1. Allocation and apportionment of partnership income - Taxation of

partners.

1. A partnership that carries on its business activity entirely within this state shall report

all of its income or loss to this state. A partnership that carries on its business activity

within and without this state shall allocate and apportion its income or loss to this state

in the same manner as the income or loss of a corporation is allocated and

apportioned to the state under chapter 57-38.1.

2. Resident partners, limited to individuals, estates, and trusts, must report their entire

distributive share to this state as provided in subdivision b of subsection 6 of

section 57-38-04, and may claim a credit for taxes paid to another state on that portion

of their distributive share attributable to and taxed by another state.

3. a. In determining the gross income of a nonresident partner, limited to individuals,

estates, and trusts, there must be included only that part derived from or

connected with sources in this state of the partner's distributive share of items of

partnership income, gain, loss and deduction, or item thereof, entering into the

federal taxable income of the partner, as determined under section 57-38-04.

Except as otherwise provided in this subdivision, guaranteed payments paid to

nonresident partners of a partnership that has business activity in this state are

treated as a distributive share of partnership income for state tax purposes. In the

case of a professional service partnership, the portion of a guaranteed payment

paid to a nonresident partner attributable to a reasonable salary may not be

treated as a distributive share. The portion of the guaranteed payment not treated

as a distributive share that is for services performed in this state must be

assigned as provided under subsection 1 of section 57-38-04. For purposes of

this subdivision, "professional service partnership" means a partnership that

engages in the practice of law, accounting, medicine, and any other profession in

which neither capital nor the services of employees are a material

income-producing factor.

b. In determining the sources of a nonresident partner's income, no effect shall be

given to a provision in the partnership agreement which:

(1) Characterizes payments to the partners as being for services or for the use

of capital or allocates to the partner, as income or gain from sources outside

this state, a greater proportion of the partner's distributive share of

partnership income or gain than the ratio of partnership income or gain from

sources outside this state to partnership income or gain from all sources,

except as authorized in subdivision d; or

(2) Allocates to the partner a greater proportion of a partnership item of loss or

deduction connected with sources in this state than the proportionate share

of the partner, for federal income tax purposes, of partnership loss or

deduction generally, except as authorized in subdivision d.

c. Any modification to federal taxable income described in this chapter that relates

to an item of partnership income, gain, loss, or deduction, or item thereof, must

be made in accordance with the partner's distributive share, for federal income

tax purposes, of the item to which the modification relates, but limited to the

partner's portion of the item derived from or connected with sources in this state.

d. On application, the commissioner may authorize the use of other methods of

determining a nonresident partner's portion of partnership items derived from or

connected with sources in this state, and the related modifications, as may be

appropriate and equitable, on the terms and conditions as it may require.
N.D. Cent. Code § 57-15-56 — ND Code / Title 57 / Chapter 57-15 / Section 57-15-56
57-15-56. Authorization of tax levy for services and programs for senior citizens - Elections to authorize or remove the levy - State bonding fund coverage - State matching program for senior citizen services and programs
Status: in_force

57-15-56. Authorization of tax levy for services and programs for senior citizens -

Elections to authorize or remove the levy - State bonding fund coverage - State matching

program for senior citizen services and programs.

1. The board of county commissioners of any county is hereby authorized to levy a tax,

or if no levy is made by the board of county commissioners, the governing body of any

city in the county is authorized to levy a tax, in addition to all levies now authorized by

law, for the purpose of establishing or maintaining services and programs for senior

citizens including the maintenance of existing senior citizen centers which will provide

informational, health, welfare, counseling, and referral services for senior citizens, and

assisting such persons in providing volunteer community or civic services. If the tax

authorized by this section is levied by the board of county commissioners, any existing

levy under this section by a city in the county becomes void for subsequent taxable

years. The removal of the levy is not subject to the requirements of subsection 3. This

tax may not exceed the limitation in subsection 12 of section 57-15-06.7 or

subsection 11 of section 57-15-10. The proceeds of the tax must be kept in a separate

fund and used exclusively for the public purposes provided for in this section. This levy

must be in addition to any moneys expended by the board of county commissioners

pursuant to section 11-11-58 or by the governing body of any city pursuant to section

40-05-16.

2. The levy authorized by this section may not be used to defray any expenses of any

organization or agency until the organization or agency is incorporated under the laws

of this state as a nonprofit corporation. Governing bodies may enter into contracts with

county councils on aging or comparable representative groups in counties or cities that

do not have a council on aging to determine jointly and to administer distribution of

funds in accordance with the contract and the provisions of this section. To receive any

funds under this section, an organization or agency must file with the governing body

from which funds are being requested a report of its program for the fiscal year for

which the funds are requested. The report must show all financial resources available

to the organization or agency and its program, how those resources are budgeted or

intended to be used in that fiscal year or in the future, and the purposes for which

funds being requested under this section are to be used. An organization or agency

and its program which receives funds under the provisions of this section must be

reviewed or approved annually by the board of county commissioners or the governing

body of the city to determine its eligibility to receive funds under the provisions of this

section.

3. The levy authorized by this section may be imposed or removed only by a vote of a

majority of the qualified electors of the county or city voting on the question directing

the governing body to do so. The levy authorized by this section may not be increased

to a levy of more than one mill under the authority of this section unless approved by a

vote of a majority of the qualified electors of the county or city voting on the question.

The governing body shall put the issue before the qualified electors either on its own

motion or when a petition in writing, signed by qualified electors of the county or city

equal in number to at least ten percent of the total vote cast in the county or city for the

office of governor of the state at the last general election, is presented to the governing

body.

4. The officers or employees of a nonprofit corporation under contract with the board of

county commissioners or the governing body of the city, in regard to the manner in

which the funds shall be expended and the services are to be provided, are authorized

to receive, and shall be eligible for, bonding coverage through the state bonding fund.

5. The state treasurer shall provide matching funds as provided in this subsection for

counties for senior citizen services and programs funded as required by this section.

The grants must be made on or before March first of each year to each eligible county.

A county receiving a grant under this section which has not levied a tax under this

section shall transfer the amount received to a city within the county which has levied

a tax under this section. A grant may not be made to any county that has not filed with

the state treasurer a written report verifying that grant funds received in the previous

year under this subsection have been budgeted for the same purposes permitted for

the expenditure of proceeds of a tax levied under this section. The written report must

be received by the state treasurer on or before February first of each year following a

year in which the reporting county received grant funds under this subsection. A

matching fund grant must be provided from the senior citizen services and programs

fund to each eligible county equal to eighty-seven and one-half percent of the amount

appropriated in dollars in the county under this section for the taxable year, but the

matching fund grant applies only to an amount equal to a levy of up to one mill under

this section.
N.D. Cent. Code § 57-43.2-11.2 — ND Code / Title 57 / Chapter 57-43.2 / Section 57-43.2-11.2
57-43.2-11.2. Common or contract carrier - License required - Records required - Diverted loads - Commissioner to audit records
Status: in_force

57-43.2-11.2. Common or contract carrier - License required - Records required -

Diverted loads - Commissioner to audit records.

1. A common or contract carrier shall obtain a license issued by the commissioner. The

application for license must be made on a form prescribed by the commissioner and

contain the information required by the commissioner.

2. A common or contract carrier transporting special fuel in a vehicle, railcar, or vessel

into this state from another state or country shall ensure that a bill of lading indicating

North Dakota as the destination state has been issued by the terminal or bulk plant

from which the fuel was removed. If a bill of lading issued by the terminal or bulk plant

indicates a destination other than North Dakota, the transporter shall issue a diversion

ticket indicating North Dakota as the destination state. If a bill of lading was not issued

by the terminal or bulk plant, the transporter shall issue a bill of lading for each

shipment indicating North Dakota as the destination state. A copy of a diversion ticket

and bill of lading prepared by the transporter shall be mailed, faxed, or electronically

transmitted to the commissioner before the fuel enters the state.

3. A common or contract carrier transporting special fuel in the state shall provide a copy

of the bill of lading accompanying the shipment, along with any drop load tickets and

diversion tickets issued for the delivered fuel to the refiner, supplier, distributor,

importer, retailer, or consumer to whom delivery of the shipment was made.

4. A refiner, supplier, distributor, importer, retailer, or consumer may not knowingly accept

delivery of special fuel into storage facilities in this state if that delivery is not

accompanied by a bill of lading or diversion ticket issued by the terminal operator, bulk

plant operator, or transporter, which specifically indicates North Dakota as the

destination state of the special fuel.

5. If a common or contract carrier unloads only a portion of a shipment at a location or if

the load is loaded at a location other than what is indicated in the bill of lading or

diversion ticket, the transporter shall issue a drop load ticket. If the fuel is dropped at

more than one location, the drop load ticket must identify the name and address of all

locations and the type of fuel and gallonage dropped. A copy of the ticket must be

maintained on board and a copy must accompany the bill of lading that is provided to

the refiner, supplier, distributor, importer, retailer, or consumer taking delivery of the

fuel.

6. A diversion ticket must include the following information:

a. The transporter's name and address.

b. The date and time of issuance.

c. The diversion ticket number.

d. The name and address of the consignee indicated on the original bill of lading.

e. The destination as stated on the original bill of lading.

f. The original bill of lading number.

g. The location diverted to, including the address to which the fuel was diverted and

the destination state.

h. The number of gallons of fuel being diverted.

i. The type of fuel being diverted.

j. Any other information required by the commissioner.

7. A drop load ticket must include the following:

a. The transporter's name and address.

b. The date and time of issuance.

c. The partial load ticket number.

d. The name and address of the consignee indicated on the original bill of lading.

e. The destination on the original bill of lading as shown on the diversion ticket, if

issued.

f. The original bill of lading number and, if available, the diversion ticket number.

g. The number of gallons off-loaded at each location.

h. The type of fuel off-loaded at each location.

i. Any other information required by the commissioner.

8. Except as otherwise provided in this section, the commissioner may audit the records

of the common or contract carrier, whether or not licensed by the commissioner, and

may impose such penalties as authorized by this chapter.
N.D. Cent. Code § 57-11-07 — ND Code / Title 57 / Chapter 57-11 / Section 57-11-07
57-11-07. Effect of failure of board to meet
Status: in_force

57-11-07. Effect of failure of board to meet

The failure of the board of equalization to hold its meeting does not vitiate nor invalidate any

assessment or tax except as to the excess of valuation or tax thereon shown to have been

made or levied unjustly.
N.D. Cent. Code § 57-13-04.1 — ND Code / Title 57 / Chapter 57-13 / Section 57-13-04.1
57-13-04.1. Residential and commercial property true and full value
Status: in_force

57-13-04.1. Residential and commercial property true and full value

In equalizing valuation and assessment of property among assessment districts, the state

board of equalization may not approve valuation and assessment in any taxing district in which

the true and full value for residential and commercial property as assessed and equalized in that

district exceeds the true and full value for those property classifications in that taxing district as

determined by the sales ratio study.
N.D. Cent. Code § 57-22-06 — ND Code / Title 57 / Chapter 57-22 / Section 57-22-06
57-22-06. Sheriff may use other process
Status: in_force

57-22-06. Sheriff may use other process

If a taxpayer charged with a personal property tax has not sufficient property which the

sheriff can find to distrain to pay such tax, but has moneys or credits due the taxpayer or coming

to the taxpayer from any person, corporation, limited liability company, governmental agency,

municipality, or from this state, known to the sheriff, or if such taxpayer has removed from this

state, and has property or moneys or credits due the taxpayer or coming to the taxpayer in this

state, known to the sheriff, the sheriff shall collect such personal property taxes and penalties by

garnishment, attachment, distress, or other process of law, and such remedy is in addition to

any other remedy provided by law.
N.D. Cent. Code § 57-65-08 — ND Code / Title 57 / Chapter 57-65 / Section 57-65-08
57-65-08. Returns and payment of tax on monthly basis - Due date - When delinquent - Extensions
Status: in_force

57-65-08. Returns and payment of tax on monthly basis - Due date - When delinquent

- Extensions.

1. Any person engaged in the production, within this state, of potash or byproducts shall

before the twenty-sixth day of the next succeeding month after production, file with the

tax commissioner a statement upon forms prescribed by the tax commissioner.

2. The tax under this chapter must be paid on a monthly basis. The tax is due and

payable on the twenty-fifth day of the month succeeding the month of production. If the

tax is not paid as required by this section, the tax becomes delinquent and must be

collected as provided in this chapter.

3. The tax commissioner, upon request and a proper showing of good cause, may grant

an extension of time, not to exceed fifteen days, for paying the tax. When the request

is granted, the tax is not delinquent until the extended period has expired. A taxpayer

who is granted an extension of time for filing a return shall pay, with the tax, interest at

the rate of twelve percent per annum from the date the tax was due to the date the tax

is paid.

4. All calculations of the tax under this chapter, including production, distribution, and

claims for credit or refund, are based on the month of production and must be credited

to that month.

5. The tax commissioner may prescribe alternative methods for signing, subscribing, or

verifying a return filed by electronic means, including telecommunications, that shall

have the same validity and consequence as the actual signature and written

declaration for a paper return.
N.D. Cent. Code § 57-51-17 — ND Code / Title 57 / Chapter 57-51 / Section 57-51-17
57-51-17. Reports by carriers of oil and gas transported - Reports of refiners - Reports by persons purchasing or storing oil
Status: in_force

57-51-17. Reports by carriers of oil and gas transported - Reports of refiners -

Reports by persons purchasing or storing oil.

It is the duty of every railroad company, pipeline company, or transportation company to

furnish to the commissioner, upon request, any and all information relative to the transportation

of oil or gas subject to gross production tax, that may be required to properly enforce the

provisions of this chapter. The commissioner may require any pipeline or transportation

company to install suitable measuring devices to enable the company to provide information

concerning the quantity of oil or gas transported within, into, out of, or across the state of North

Dakota. It is the duty of every person engaged in the operation of a refinery for the processing of

oil or gas, in the state of North Dakota, to furnish to the commissioner, upon request, any and all

information, relative to oil or gas subject to gross production tax that has been processed by it

that may be required to properly enforce the provisions of this chapter. It is the duty of every

person engaged in the purchase or storing of oil or gas subject to gross production tax in the

state of North Dakota to furnish to the commissioner, upon request, showing the amount of oil or

gas in storage, and giving, along with information required, the location, identity, character, and

capacity of the storage receptacle in which the oil or gas is stored. Information requested under

this section must be provided within forty-five days of the request.

The failure of any person to comply with the provisions of this section makes that person

subject to a penalty of twenty-five dollars for each day that person fails or refuses to furnish the

information or comply with the provisions of this chapter. Any penalty may be recovered at the

suit of the state, on relation of the commissioner. The penalty so collected must be apportioned

to the state general fund. The commissioner may, for good cause shown, excuse any or all

penalties imposed under this section.
N.D. Cent. Code § 57-06-02 — ND Code / Title 57 / Chapter 57-06 / Section 57-06-02
57-06-02. Definitions
Status: in_force

57-06-02. Definitions

As used in this chapter, unless the context and subject matter otherwise clearly require:

1. "Company" includes any individual, copartnership, business trust, corporation, limited

liability company, joint-stock company, or association.

2. "Gas company" means a company owning, holding, or operating under lease or

otherwise any property in this state for the purpose of furnishing gas, or distributing the

same, for public use, by means of pipelines.

3. "Pipeline company" means a company owning, holding, or operating under a lease or

otherwise any property in this state for the purpose of transporting crude oil, natural

gas, processed gas, manufactured gas, refined petroleum products, or coal and

related products for public use.

4. "Power company" means a company owning or holding, under lease or otherwise, any

property in this state, including wind turbine electric generation units, and operating it

for the purpose of furnishing or distributing electric light, electric power, or steam heat

for public use.

5. "Transmission line" means a line to transmit electrical energy which operates at a

voltage of forty-one and six-tenths kilovolts or more but does not include a line owned

or operated by an agency or instrumentality of the United States government.
N.D. Cent. Code § 57-38-30.5 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-30.5
57-38-30.5. Income tax credit for research and experimental expenditures
Status: in_force

57-38-30.5. Income tax credit for research and experimental expenditures

A taxpayer is allowed a credit against the tax imposed under section 57-38-30 or 57-38-30.3

for conducting qualified research in this state.

1. The amount of the credit for taxpayers that earned or claimed a credit under this

section in taxable years beginning before January 1, 2007, is calculated as follows:

a. For the first taxable year beginning after December 31, 2006, the credit is equal

to twenty-five percent of the first one hundred thousand dollars of the qualified

research expenses for the taxable year in excess of the base amount and equal

to seven and one-half percent of all qualified research expenses for the taxable

year more than one hundred thousand dollars in excess of the base amount.

b. For the second taxable year beginning after December 31, 2006, the credit is

equal to twenty-five percent of the first one hundred thousand dollars of the

qualified research expenses for the taxable year in excess of the base amount

and equal to eleven percent of all qualified research expenses for the taxable

year more than one hundred thousand dollars in excess of the base amount.

c. For the third taxable year beginning after December 31, 2006, the credit is equal

to twenty-five percent of the first one hundred thousand dollars of the qualified

research expenses for the taxable year in excess of the base amount and equal

to fourteen and one-half percent of all qualified research expenses for the taxable

year more than one hundred thousand dollars in excess of the base amount.

d. For the fourth through the tenth taxable years beginning after December 31,

2006, the credit is equal to twenty-five percent of the first one hundred thousand

dollars of the qualified research expenses for the taxable year in excess of the

base amount and equal to eighteen percent of all qualified research expenses for

the taxable year more than one hundred thousand dollars in excess of the base

amount.

e. Except as provided in subsection 4, for the eleventh taxable year beginning after

December 31, 2006, and for each subsequent taxable year in which the taxpayer

conducts qualified research in this state, the credit is equal to twenty-five percent

of the first one hundred thousand dollars of the qualified research expenses for

the taxable year in excess of the base amount and equal to eight percent of all

qualified research expenses for the taxable year more than one hundred

thousand dollars in excess of the base amount.

f. The maximum annual credit a taxpayer may obtain under this subsection is two

million dollars. Any credit amount earned in the taxable year in excess of two

million dollars may not be carried back or forward as provided in subsection 8.

2. Except as provided in subsection 4, for taxpayers that have not earned or claimed a

credit under this section in taxable years beginning before January 1, 2007, and which

begin conducting qualified research in North Dakota in any of the first four taxable

years beginning after December 31, 2006, the amount of the credit is equal to

twenty-five percent of the first one hundred thousand dollars of the qualified research

expenses for the taxable year in excess of the base amount and equal to twenty

percent of all qualified research expenses for the taxable year more than one hundred

thousand dollars in excess of the base amount.

a. This rate applies through the tenth taxable year beginning after December 31,

2006.

b. For the eleventh taxable year beginning after December 31, 2006, and for each

subsequent taxable year in which the taxpayer conducts qualified research in this

state, the credit is equal to twenty-five percent of the first one hundred thousand

dollars of the qualified research expenses for the taxable year in excess of the

base amount and equal to eight percent of all qualified research expenses for the

taxable year more than one hundred thousand dollars in excess of the base

amount.

3. Except as provided in subsection 4, for taxpayers that have not earned or claimed a

credit under this section in taxable years beginning before January 1, 2007, and which

begin conducting qualified research in North Dakota in any taxable year following the

fourth taxable year beginning after December 31, 2006, the amount of the credit is

equal to twenty-five percent of the first one hundred thousand dollars of the qualified

research expenses for the taxable year in excess of the base amount and equal to

eight percent of all qualified research expenses for the taxable year more than one

hundred thousand dollars in excess of the base amount.

4. A taxpayer may elect to use the alternative simplified credit under section 41(c)(5) of

the Internal Revenue Code [26 U.S.C. 41(c)] the amount of the credit under this

subsection is:

a. Seventeen and one-half percent of the first one hundred thousand dollars of the

alternative excess research and development for the taxable year plus five and

six-tenths percent of the alternative excess research and development for the

taxable year in excess of one hundred thousand dollars.

b. If a taxpayer has zero qualified research expenses in any one of the three taxable

years preceding the taxable year for which the credit is determined, the amount of

qualified research expenses for the taxable year multiplied by seven and one-half

percent of the first one hundred thousand dollars plus two and four-tenths percent

of qualified research expenses for the taxable year more than one hundred

thousand dollars.

5. For purposes of this section:

a. "Alternative excess research and development" means the amount of qualified

research expenses which exceeds fifty percent of the average qualified research

expenses for the three taxable years preceding the taxable year for which the

credit is being determined.

b. "Alternative simplified credit" means the computation set forth in section 41(c)(5)

of the Internal Revenue Code [26 U.S.C. 41(c)(5)], except the term does not

include qualified research expenses incurred outside the state of North Dakota.

c. "Base amount" means base amount as defined in section 41(c) of the Internal

Revenue Code [26 U.S.C. 41(c)], except it does not include research conducted

outside the state of North Dakota.

d. "Director" means the director of the department of commerce division of

economic development and finance.

e. "Primary sector business" has the meaning provided in section 1-01-49.

f. "Qualified research" means qualified research as defined in section 41(d) of the

Internal Revenue Code [26 U.S.C. 41(d)], except it does not include research

conducted outside the state of North Dakota.

g. "Qualified research and development company" means a taxpayer that is a

primary sector business with annual gross revenues of less than seven hundred

fifty thousand dollars and which has not conducted new research and

development in North Dakota.

h. "Qualified research expenses" means qualified research expenses as defined in

section 41(b) of the Internal Revenue Code [26 U.S.C. 41(b)], except it does not

include expenses incurred for basic research conducted outside the state of

North Dakota.

6. The credit allowed under this section for the taxable year may not exceed the liability

for tax under this chapter.

7. In the case of a taxpayer that is a partner, shareholder, or a member in a passthrough

entity, the credit allowed for the taxable year may not exceed an amount separately

computed with respect to the taxpayer's interest in the trade, business, or entity equal

to the amount of tax attributable to that portion of the taxpayer's taxable income which

is allocable or apportionable to the taxpayer's interest in the trade, business, or entity.

8. Except as provided in subsection 1, if the amount of the credit determined under this

section for any taxable year exceeds the limitation under subsection 6, the excess may

be used as a research credit carryback to each of the three preceding taxable years

and a research credit carryover to each of the fifteen succeeding taxable years. The

entire amount of the excess unused credit for the taxable year must be carried first to

the earliest of the taxable years to which the credit may be carried and then to each

successive year to which the credit may be carried and the amount of the unused

credit which may be added under this subsection may not exceed the taxpayer's

liability for tax less the research credit for the taxable year. A claim to carry back the

credit under this section must be filed within three years of the due date or extended

due date of the return for the taxable year in which the credit was earned.

9. A taxpayer that is certified as a qualified research and development company by the

director may elect to sell, transfer, or assign all or part of the unused tax credit earned

under this section. The director shall certify whether a taxpayer that has requested to

become a qualified research and development company meets the requirements of

subsection 5. The director shall establish the necessary forms and procedures for

certifying qualifying research and development companies. The director shall issue a

certification letter to the taxpayer and the tax commissioner. A tax credit can be sold,

transferred, or assigned subject to the following:

a. A taxpayer's total credit assignment under this section may not exceed one

hundred thousand dollars over any combination of taxable years.

b. If the taxpayer elects to assign or transfer an excess credit under this subsection,

the tax credit transferor and the tax credit purchaser jointly shall file with the tax

commissioner a copy of the purchase agreement and a statement containing the

names, addresses, and taxpayer identification numbers of the parties to the

transfer, the amount of the credit being transferred, the gross proceeds received

by the transferor, and the taxable year or years for which the credit may be

claimed. The taxpayer and the purchaser also shall file a document allowing the

tax commissioner to disclose tax information to either party for the purpose of

verifying the correctness of the transferred tax credit. The purchase agreement,

supporting statement, and waiver must be filed within thirty days after the date

the purchase agreement is fully executed.

c. The purchaser of the tax credit shall claim the credit beginning with the taxable

year in which the credit purchase agreement was fully executed by the parties. A

purchaser of a tax credit under this section has only such rights to claim and use

the credit under the terms that would have applied to the tax credit transferor,

except the credit purchaser may not carry back the credit as otherwise provided

in this section. This subsection does not limit the ability of the tax credit purchaser

to reduce the tax liability of the purchaser, regardless of the actual tax liability of

the tax credit transferor.

d. The original purchaser of the tax credit may not sell, assign, or otherwise transfer

the credit purchased under this section.

e. If the amount of the credit available under this section is changed as a result of

an amended return filed by the transferor, or as the result of an audit conducted

by the internal revenue service or the tax commissioner, the transferor shall

report to the purchaser the adjusted credit amount within thirty days of the

amended return or within thirty days of the final determination made by the

internal revenue service or the tax commissioner. The tax credit purchaser shall

file amended returns reporting the additional tax due or claiming a refund as

provided in section 57-38-38 or 57-38-40, and the tax commissioner may audit

these returns and assess or issue refunds, even though other time periods

prescribed in these sections may have expired for the purchaser.

f. Gross proceeds received by the tax credit transferor must be assigned to North

Dakota. The amount assigned under this subsection cannot be reduced by the

taxpayer's income apportioned to North Dakota or any North Dakota net

operating loss of the taxpayer.

g. The tax commissioner has four years after the date of the credit assignment to

audit the returns of the credit transferor and the purchaser to verify the

correctness of the amount of the transferred credit and if necessary assess the

credit purchaser if additional tax is found due. This subdivision does not limit or

restrict any other time period prescribed in this chapter for the assessment of tax.

h. The tax commissioner may adopt rules to permit verification of the validity and

timeliness of the transferred tax credit.

10. If a taxpayer acquires or disposes of the major portion of a trade or business or the

major portion of a separate unit of a trade or business in a transaction with another

taxpayer, the taxpayer's qualified research expenses and base period must be

adjusted in the manner provided by section 41(f)(3) of the Internal Revenue Code

[26 U.S.C. 41(f)(3)].

11. If a taxpayer entitled to the credit provided by this section is a member of a group of

corporations filing a North Dakota consolidated tax return using the combined

reporting method, the credit may be claimed against the aggregate North Dakota tax

liability of all the corporations included in the North Dakota consolidated return. This

section does not apply to tax credits received or purchased under subsection 9.

12. An individual, estate, or trust that purchases a credit under this section is entitled to

claim the credit against state income tax liability under section 57-38-30.3.

13. A passthrough entity entitled to the credit under this section must be considered to be

the taxpayer for purposes of calculating the credit. The amount of the allowable credit

must be determined at the passthrough entity level. The total credit determined at the

entity level must be passed through to the partners, shareholders, or members in

proportion to their respective interests in the passthrough entity. An individual taxpayer

may take the credit passed through under this subsection against the individual's state

income tax liability under section 57-38-30.3.

14. For any taxable year in which the federal research tax credit provisions of section 41 of

the Internal Revenue Code are ineffective, the provisions of section 41 of the Internal

Revenue Code [26 U.S.C. 41] referenced in this section have the same meaning and

application as provided in section 41 of the Internal Revenue Code, as amended

through the most recent taxable year in which the provisions were in effect.

15. If a taxpayer claims a credit under this section on the taxpayer's original return, the

taxpayer's election to calculate the credit under subsection 1, 2, 3, or 4 is binding for

the taxable year in which the election is made. A taxpayer claiming a credit for tax

years beginning before January 1, 2019, may not file an amended return for the

purpose of calculating the credit under subsection 4.
N.D. Cent. Code § 57-40.3-02.1 — ND Code / Title 57 / Chapter 57-40.3 / Section 57-40.3-02.1
57-40.3-02.1. Tax imposed on motor vehicle lease
Status: in_force

57-40.3-02.1. Tax imposed on motor vehicle lease

1. With respect to any lease for a term of one year or more of a motor vehicle with an

actual vehicle weight of ten thousand pounds [4535.92 kilograms] or less, all receipts

due or consideration given or contracted to be given at the initiation of the lease and

for the entire period of the lease, option to renew, or similar provision, or combination

thereof, are deemed to have been paid or given and are subject to tax. Any tax due

must be collected as provided in section 57-40.3-12 as of the date of first payment

under the lease, option to renew, or similar provision, or combination thereof, or as of

the date of registration under chapter 39-05. Lease consideration, when all or part of

the lease is a gift or other agreement for nominal value, also includes the average

value of similar motor vehicle leases established by standards and guides as

determined by the director of the department of transportation.

2. With respect to any lease for a term of one year or more of a motor vehicle with an

actual vehicle weight of ten thousand pounds [4535.92 kilograms] or less, originally

leased outside this state and subsequently entering this state for use, any remaining

receipts due or consideration to be given after the lessee brings the motor vehicle into

this state are subject to tax as if the lessee had entered or exercised the lease, option

to renew, or similar provision, or combination thereof, for the first time in this state,

notwithstanding section 57-40.3-09.
N.D. Cent. Code § 57-39.2-01 — ND Code / Title 57 / Chapter 57-39.2 / Section 57-39.2-01
57-39.2-01. Definitions
Status: in_force

57-39.2-01. Definitions

The following words, terms, and phrases, when used in this chapter, have the meaning

ascribed to them in this section, unless the context clearly indicates a different meaning:

1. "Bundled transaction" means the retail sale of two or more products, except real

property and services to real property, where the products are otherwise distinct and

identifiable, and the products are sold for one nonitemized price. A bundled transaction

does not include the sale of any products in which the sales price varies, or is

negotiable, based on the selection by the purchaser of the products included in the

transaction.

a. Distinct and identifiable products do not include:

(1) Packaging such as containers, boxes, sacks, bags, and bottles or other

materials such as wrapping, labels, tags, and instruction guides that

accompany the retail sale of the products and are incidental or immaterial to

the retail sale. Examples of packaging that are incidental or immaterial

include grocery sacks, shoeboxes, drycleaning garment bags, and express

delivery envelopes and boxes.

(2) A product provided free of charge with the required purchase of another

product. A product is provided free of charge if the sales price of the product

purchased does not vary depending on the inclusion of the product provided

free of charge.

(3) Items included in the definition of gross receipts.

b. The phrase "one nonitemized price" does not include a price that is separately

identified by product on binding sales or other supporting sales-related

documentation made available to the customer in paper or electronic form,

including an invoice, bill of sale, receipt, contract, service agreement, lease

agreement, periodic notice of rates and services, rate card, or price list.

c. A transaction that otherwise meets the definition of a bundled transaction as

defined in this section is not a "bundled transaction" if it is:

(1) The retail sale of tangible personal property and a service where the

tangible personal property is essential to the use of the service, and is

provided exclusively in connection with the service, and the true object of

the transaction is the service;

(2) The retail sale of services where one service is provided that is essential to

the use or receipt of a second service and the first service is provided

exclusively in connection with the second service and the true object of the

transaction is the second service;

(3) A transaction that includes taxable products and nontaxable products and

the purchase price or sales price of the taxable products is de minimis.

(a) "De minimis" means the seller's purchase price or sales price of the

taxable products is ten percent or less of the total purchase price or

sales price of the bundled products.

(b) Sellers shall use either the purchase price or the sales price of the

products to determine if the taxable products are de minimis. Sellers

may not use a combination of the purchase price and sales price of

the products to determine if the taxable products are de minimis.

(c) Sellers shall use the full term of a service contract to determine if the

taxable products are de minimis; or

(4) The retail sale of exempt tangible personal property and taxable tangible

personal property where:

(a) The transaction includes food and food ingredients, drugs, durable

medical equipment, mobility-enhancing equipment, over-the-counter

drugs, prosthetic devices, or medical supplies; and

(b) If the seller's purchase price or sales price of the taxable tangible

personal property is fifty percent or less of the total purchase price or

sales price of the bundled tangible personal property. Sellers may not

use a combination of the purchase price and sales price of the

tangible personal property when making the fifty percent determination

for a transaction.

2. "Business" includes any activity engaged in by any person or caused to be engaged in

by the person with the object of gain, benefit, or advantage, either direct or indirect.

3. "Certified automated system" means software certified under chapter 57-39.4 to

calculate the tax imposed by each jurisdiction on a transaction, determine the amount

of tax to remit to the state, and maintain a record of the transaction.

4. "Certified service provider" means an agent certified under the agreement adopted

under chapter 57-39.4 to perform all of the seller's sales and use tax functions, other

than the seller's obligation to remit taxes on its own purchases.

5. "Commissioner" means the tax commissioner of the state of North Dakota.

6. "Computer software maintenance contract" is a contract that obligates a vendor of

computer software to provide a customer with future updates or upgrades to computer

software, support services with respect to computer software, or both.

7. "Delivery charges" means charges by the seller for preparation and delivery to a

location designated by the purchaser of personal property or services. For purposes of

this subsection, "preparation and delivery" includes transportation, shipping, postage,

handling, crating, and packing. If shipment includes exempt property and taxable

property, the seller should allocate the delivery charge by using a percentage based

on:

a. The total sales price of the taxable property compared to the total sales price of

all property in the shipment; or

b. The total weight of the taxable property compared to the total weight of all

property in the shipment.

The seller must tax the percentage of the delivery charge allocated to the taxable

property but does not have to tax the percentage allocated to the exempt property.

8. "Direct mail" means printed material delivered or distributed by United States mail or

other delivery service to a mass audience or to addresses on a mailing list provided by

the purchaser or at the direction of the purchaser when the cost of the items are not

billed directly to the recipients. "Direct mail" includes tangible personal property

supplied directly or indirectly by the purchaser to the direct mail seller for inclusion in

the package containing the printed material. "Direct mail" does not include multiple

items of printed material delivered to a single address.

9. "Drug" means a compound, substance, or preparation and any component of a

compound, substance, or preparation, other than food and food ingredients, dietary

supplements, or alcoholic beverages:

a. Recognized in the official United States pharmacopoeia, official homeopathic

pharmacopoeia of the United States, or official national formulary, or any

supplement of any of these publications;

b. Intended for use in the diagnosis, cure, mitigation, treatment, or prevention of

disease; or

c. Intended to affect the structure or any function of the body.

10. "Farm machinery" means all vehicular implements and attachment units, designed and

sold for direct use in planting, cultivating, or harvesting farm products or used in

connection with the production of agricultural produce or products, livestock, or poultry

on farms, which are operated, drawn, or propelled by motor or animal power. "Farm

machinery" does not include vehicular implements operated wholly by hand or a motor

vehicle required to be registered under chapter 57-40.3. "Farm machinery" does not

include machinery that may be used for other than agricultural purposes, including

tires, farm machinery repair parts, tools, shop equipment, grain bins, feed bunks,

fencing materials, and other farm supplies and equipment. For purposes of this

subsection, "attachment unit" means any part or combination of parts having an

independent function, other than farm machinery repair parts, which when attached or

affixed to farm machinery is used exclusively for agricultural purposes.

11. "Farm machinery repair parts" means repair or replacement parts for farm machinery

that have a specific or generic part number assigned by the manufacturer of the farm

machinery. "Farm machinery repair parts" do not include tires, fluid, gas, grease,

lubricant, wax, or paint.

12. a. "Gross receipts" means the measure subject to sales tax and means the total

amount of consideration, including cash, credit, property, and services, for which

personal property or services are sold, leased, or rented, valued in money,

whether received in money or otherwise, without any deduction for the following:

(1) The seller's cost of the property sold;

(2) The cost of materials used, labor or service costs, interest, losses, all costs

of transportation to the seller, all taxes imposed on the seller, and any other

expense of the seller;

(3) Charges by the seller for any services necessary to complete the sale, other

than delivery and installation charges;

(4) Delivery charges; and

(5) Credit for any trade-in, as determined by state law.

b. "Gross receipts" also includes consideration received by the seller from third

parties if:

(1) The seller actually receives consideration from a party other than the

purchaser and the consideration is directly related to a price reduction or

discount on the sale;

(2) The seller has an obligation to pass the price reduction or discount through

to the purchaser;

(3) The amount of the consideration attributable to the sale is fixed and

determinable by the seller at the time of the sale of the item to the

purchaser; and

(4) One of the following criteria is met:

(a) The purchaser presents a coupon, certificate, or other documentation

to the seller to claim a price reduction or discount where the coupon,

certificate, or documentation is authorized, distributed, or granted by a

third party with the understanding that the third party will reimburse

any seller to whom the coupon, certificate, or documentation is

presented;

(b) The purchaser provides identification to the seller to show that the

purchaser is a member of a group or organization entitled to a price

reduction or discount, however, a "preferred customer" card that is

available to any patron does not constitute membership in such a

group; or

(c) The price reduction or discount is identified as a third-party price

reduction or discount on the invoice received by the purchaser or on a

coupon, certificate, or other documentation presented by the

purchaser.

c. "Gross receipts" also includes the total amount of sales of every clerk, auctioneer,

agent, or factor selling tangible personal property owned by any other retailer.

d. "Gross receipts" does not include:

(1) Discounts, including cash, term, or coupons that are not reimbursed by a

third party, which are allowed by a seller and taken by a purchaser on a

sale;

(2) Interest, financing, and carrying charges from credit extended on the sale of

personal property or services, if the amount is separately stated on the

invoice, bill of sale, or similar document given to the purchaser;

(3) Any taxes legally imposed directly on the consumer that are separately

stated on the invoice, bill of sale, or similar documents given to the

purchaser;

(4) The sale price of property returned by a customer when the full sale price is

refunded either in cash or credit. When tangible personal property is taken

in trade or in a series of trades as a credit or part payment of a retail sale

taxable under this chapter, if the tangible personal property traded in will be

subject to tax imposed by chapter 57-39.5 or 57-40.3 or if the tangible

personal property traded in is used farm machinery or used irrigation

equipment, the credit or trade-in value allowed by the retailer is not included

in gross receipts of the retailer; and

(5) The amount of compensation received from an insurance company for the

loss of a stolen or totally destroyed watercraft that has been previously

taxed under this chapter or chapter 57-40.2, if that compensation is used as

a trade-in on the purchase of a replacement watercraft. The trade-in credit is

not included in the gross receipts of the retailer.

(a) If a watercraft is purchased by an owner who has had a watercraft

stolen or totally destroyed, a trade-in credit must be allowed against

one or more replacement watercraft purchases in a cumulative

amount not to exceed the total amount of compensation from the

insurance company for the loss.

(b) The purchaser of a replacement watercraft shall provide the seller with

an original notarized statement from the insurance company verifying

the original watercraft was a total loss and indicating the date and

amount of compensation.

(c) If the full amount of trade-in credit under this section has not been

used, the seller shall record on the face of the notarized statement the

necessary information to identify partial use of the credit, retain a copy

of the notarized statement to verify the credit allowed, and return the

original notarized statement to the purchaser. If the full amount of the

credit has been used, the seller shall retain the original notarized

statement to verify the amount of trade-in credit allowed.

(d) Trade-in credit for a watercraft stolen or totally destroyed may be

applied to purchases of replacement watercraft made within three

years from the date of compensation by the insurance company.

13. "Irrigation equipment repair parts" means repair or replacement parts for irrigation

equipment which have a specific or generic part number assigned by the manufacturer

of the irrigation equipment. The term does not include tires, fluid, gas, grease,

lubricant, wax, or paint.

14. "Lease or rental" means any transfer of possession or control of tangible personal

property for a fixed or indeterminate term for consideration. A lease or rental may

include future options to purchase or extend. "Lease or rental" does not include:

a. A transfer of possession or control of property under a security agreement or

deferred payment plan, which requires the transfer upon completion of the

required payments;

b. A transfer of possession or control of property under an agreement that requires

the transfer of title upon completion of required payments and payment of an

option price that does not exceed the greater of one hundred dollars or one

percent of the total required payments; or

c. Providing tangible personal property with an operator for a fixed or indeterminate

period of time. A condition of this exclusion is that the operator is necessary for

the equipment to perform as designed. For the purpose of this subdivision, an

operator must do more than maintain, inspect, or set up the tangible personal

property.

This definition will be applied only prospectively from the date of adoption and will

have no retroactive impact on existing leases or rentals.

15. "Local governmental unit" means incorporated cities, counties, school districts, and

townships.

16. "Mandatory computer software maintenance contract" is a computer software

maintenance contract that the customer is obligated by contract to purchase as a

condition to the retail sale of computer software.

17. "Optional computer software maintenance contract" is a computer software

maintenance contract that the customer is not obligated to purchase as a condition to

the retail sale of computer software.

18. "Person" includes any individual, firm, partnership, joint venture, association,

corporation, limited liability company, estate, business trust, receiver, or any other

group or combination acting as a unit and the plural as well as the singular number.

19. "Prescription" means an order, formula, or recipe issued in any form of oral, written,

electronic, or other means of transmission by a person authorized by the laws of this

state to prescribe drugs.

20. "Relief agency" means the state, any county, city and county, city or district thereof, or

an agency engaged in actual relief work.

21. "Retail sale" or "sale at retail" means any sale, lease, or rental for any purpose other

than for resale, sublease, or subrental. "Retail sale" or "sale at retail" includes the sale,

including the leasing or renting, to a consumer or to any person for any purpose, other

than for processing or for resale, of tangible personal property; the sale of steam, gas,

and communication service, excluding internet access service, to retail consumers or

users; the sale of vulcanizing, recapping, and retreading services for tires; the

ordering, selecting, or aiding a customer to select any goods, wares, or merchandise

from any price list or catalog, which the customer might order, or be ordered for such

customer to be shipped directly to such customer; the sale or furnishing of hotel,

motel, or other accommodations, tickets, or admissions to any place of amusement,

athletic event, or place of entertainment; and the sales of magazines and other

periodicals. By the term "processing" is meant any tangible personal property,

including containers which it is intended, by means of fabrication, compounding,

manufacturing, producing, or germination shall become an integral or an ingredient or

component part of other tangible personal property intended to be sold ultimately at

retail. The sale of an item of tangible personal property for the purpose of incorporating

it in or attaching it to real property must be considered as a sale of tangible personal

property for a purpose other than for processing; the delivery of possession within the

state of North Dakota of tangible personal property by a wholesaler or distributor to an

out-of-state retailer who does not hold a North Dakota retail sales tax permit or to a

person who by contract incorporates such tangible personal property into, or attaches

it to, real property situated in another state may not be considered a taxable sale if

such delivery of possession would not be treated as a taxable sale in that state. As

used in this subsection, the word "consumer" includes any hospital, infirmary,

sanatorium, nursing home, home for the aged, or similar institution that furnishes

services to any patient or occupant. The sale of an item of tangible personal property

to a person under a finance leasing agreement over the term of which the property will

be substantially consumed must be considered a retail sale if the purchaser elects to

treat it as such by paying or causing the transferor to pay the sales tax thereon to the

commissioner on or before the last day on which payments may be made without

penalty as provided in section 57-39.2-12.

22. "Retailer" or "seller" includes every person engaged in the business of leasing or

renting hotel, motel, or other accommodations, and every person engaged in the

business of selling tangible goods, wares, or merchandise at retail, or furnishing of

steam, gas, and communication services, excluding internet access service, or tickets

or admissions to places of amusement, entertainment, and athletic events, or

magazines or other periodicals; and includes any person as herein defined who by

contract or otherwise agrees to furnish for a consideration a totally or partially finished

product consisting in whole or in part of tangible personal property subject to the sales

tax herein provided, and all items of tangible personal property entering into the

performance of such contract as a component part of the product agreed to be

furnished under said contract shall be subject to the sales tax herein provided and the

sales tax thereon shall be collected by the contractor from the person for whom the

contract has been performed in addition to the contract price agreed upon, and shall

be remitted to the state in the manner provided in this chapter; and shall include the

state or any municipality furnishing steam, gas, or communication service to members

of the public in its proprietary capacity. For the purpose of this chapter, retailer shall

also include every clerk, auctioneer, agent, or factor selling tangible personal property

owned by any other retailer.

23. "Sale" means any transfer of title or possession, exchange or barter, conditional or

otherwise, in any manner or by any means whatever, for a consideration, and includes

the furnishing or service of steam, gas, or communication, excluding internet access

service, the furnishing of hotel, motel, or other accommodations, the furnishing of

tickets or admissions to any place of amusement, athletic event, or place of

entertainment, and sales of magazines and other periodicals. Provided, the words

"magazines and other periodicals" as used in this subsection do not include

newspapers nor magazines or periodicals that are furnished free by a nonprofit

corporation or organization to its members or because of payment by its members of

membership fees or dues.

24. "Sales tax" means the tax levied under section 57-39.2-02.1 or a conforming tax

imposed under home rule authority by a city or county.

25. "Tangible personal property" means personal property that can be seen, weighed,

measured, felt, or touched or that is in any other manner perceptible to the senses.

"Tangible personal property" includes electricity, water, gas, steam, and prewritten

computer software.
N.D. Cent. Code § 57-09-02 — ND Code / Title 57 / Chapter 57-09 / Section 57-09-02
57-09-02. Duties of clerk
Status: in_force

57-09-02. Duties of clerk

The clerk shall keep an accurate record of the proceedings of the board of equalization,

showing the facts and evidence upon which its action is based, a copy of which must be

furnished to the assessor and filed by the assessor with the county auditor as part of the

assessment returns.
N.D. Cent. Code § 57-01-01 — ND Code / Title 57 / Chapter 57-01 / Section 57-01-01
57-01-01. Bond of tax commissioner
Status: repealed

57-01-01. Bond of tax commissioner

Repealed by S.L. 1999, ch. 113, § 24.
N.D. Cent. Code § 57-15-26.7 — ND Code / Title 57 / Chapter 57-15 / Section 57-15-26.7
57-15-26.7. West river water supply district general tax levy
Status: repealed

57-15-26.7. West river water supply district general tax levy

Repealed by S.L. 1993, ch. 607, § 2.
N.D. Cent. Code § 57-06-01 — ND Code / Title 57 / Chapter 57-06 / Section 57-06-01
57-06-01. Public utilities subject to chapter
Status: in_force

57-06-01. Public utilities subject to chapter

This chapter governs the assessment of the property of any public utility company defined

in section 57-06-02, and of any other company used directly or indirectly in carrying or

conveying persons or property, unless the operative property is subject to an in lieu tax in place

of a general property tax. This chapter does not apply to the property of any railway or street

railway company, nor to the fixtures, buildings, and improvements owned by any cooperative or

nonprofit corporation organized under the laws of this state and used by it to furnish potable

water to its members and customers for uses other than irrigation of agricultural land, and

except as otherwise provided in chapter 57-32, does not apply to the property of any express or

air transportation company.
N.D. Cent. Code § 57-02.3-07 — ND Code / Title 57 / Chapter 57-02.3 / Section 57-02.3-07
57-02.3-07. Appropriation
Status: in_force

57-02.3-07. Appropriation

There is hereby appropriated to the board of university and school lands, as a standing and

continuing appropriation from the lease rentals of property subject to valuation under this

chapter, the funds necessary to make the payments required by this chapter.
N.D. Cent. Code § 57-22-02.1 — ND Code / Title 57 / Chapter 57-22 / Section 57-22-02.1
57-22-02.1. County auditor to maintain record of delinquent personal property taxes
Status: in_force

57-22-02.1. County auditor to maintain record of delinquent personal property taxes

The county auditor, upon receiving a list of the delinquent personal property taxes as

required by law, shall cause the same to be entered in individual accounts by taxpayers in a

record to be kept in the county auditor's office. Such record must show the names of delinquent

taxpayers alphabetically arranged, the amount of the tax of each, for what year or years, and all

other information as shown on the original tax list. Subsequent payments must be posted from

duplicate copies of tax receipts transmitted by the treasurer and sheriff.
N.D. Cent. Code § 57-38-34.6 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-34.6
57-38-34.6. Optional contributions to trees for North Dakota program trust fund
Status: in_force

57-38-34.6. Optional contributions to trees for North Dakota program trust fund

An individual may designate on the tax return of that individual a contribution to the trees for

North Dakota program trust fund of any amount of one dollar or more to be added to tax liability

or deducted from any refund that would otherwise be payable by or to the individual. The tax

commissioner shall notify taxpayers of this optional contribution on the individual state income

tax returns. The tax commissioner shall transfer the amount of optional contributions under this

section to the state treasurer for deposit in the trees for North Dakota program trust fund for use

as provided in chapter 4.1-21.
N.D. Cent. Code § 57-43.1-16.1 — ND Code / Title 57 / Chapter 57-43.1 / Section 57-43.1-16.1
57-43.1-16.1. Report by terminal operator required
Status: in_force

57-43.1-16.1. Report by terminal operator required

1. A terminal operator shall file a monthly report with the commissioner no later than the

twenty-fifth day of each calendar month covering motor vehicle fuel received into and

removed from the terminal during the preceding calendar month. When the twenty-fifth

day of the calendar month falls on a Saturday, Sunday, or legal holiday, the due date is

the first working day after the Saturday, Sunday, or legal holiday. When the report is

filed by mail, the report is timely if the envelope containing the report is postmarked by

the United States postal service or other postal carrier service before midnight of the

due date. The tax commissioner may, upon request and for good cause shown, grant

an extension of time to file a report not to exceed thirty days.

2. The report to the commissioner must be on a form prescribed and furnished by the

commissioner or in a format approved by the commissioner. The commissioner may

require that all or part of the report be submitted in an electronic format approved by

the commissioner, provided the person required to file the report is able to use an

electronic format. The report must contain such information as required by the

commissioner and may include:

a. A detailed schedule of motor vehicle fuel received into the terminal for or on

behalf of the position holder.

b. A detailed schedule of motor vehicle fuel removed from the terminal by or on

behalf of a position holder.

c. The number of gallons of motor vehicle fuel in inventory at the beginning of the

calendar month and the number of gallons in inventory at the close of the

calendar month for each position holder.

3. The report must be signed by the taxpayer to be valid and must contain a written

declaration that it is made under penalties of perjury.

4. The tax commissioner may prescribe alternative methods for signing, subscribing, or

verifying a return filed by electronic means, including telecommunications, which have

the same validity and consequence as the actual signature and written declaration for

a paper return.
N.D. Cent. Code § 57-15-09 — ND Code / Title 57 / Chapter 57-15 / Section 57-15-09
57-15-09. Tax levy limitations in villages
Status: repealed

57-15-09. Tax levy limitations in villages

Repealed by S.L. 1967, ch. 323, § 285.
N.D. Cent. Code § 57-36-24 — ND Code / Title 57 / Chapter 57-36 / Section 57-36-24
57-36-24. Exemptions
Status: in_force

57-36-24. Exemptions

All gift cigarettes, snuff, cigars, and other tobacco products, not for resale, which are given

to the North Dakota veterans' home or the North Dakota state hospital for distribution to the

occupants thereof, are exempt from the excise taxes levied under this chapter.
N.D. Cent. Code § 57-36-05.1 — ND Code / Title 57 / Chapter 57-36 / Section 57-36-05.1
57-36-05.1. Sale of imported cigarettes - When prohibited
Status: in_force

57-36-05.1. Sale of imported cigarettes - When prohibited

A dealer, distributor, or other person may not sell or distribute in this state any tobacco

product previously exported from the United States.
N.D. Cent. Code § 57-39.10-08 — ND Code / Title 57 / Chapter 57-39.10 / Section 57-39.10-08
57-39.10-08. Tobacco products wholesale tax revenue allocation and distribution - Refunds - Continuing appropriation
Status: in_force

57-39.10-08. Tobacco products wholesale tax revenue allocation and distribution -

Refunds - Continuing appropriation.

1. The tax commissioner shall certify and transfer to the state treasurer for deposit in the

tribal allocation fund, a special fund created in the state treasury, tax revenues

allocated to a tribe or tribes under subsection 4 of section 57-39.10-04. Tax revenues

collected under section 57-39.10-04 are provided as a standing and continuing

appropriation to the state treasurer for distribution on a quarterly basis.

2. Refunds of the tax imposed under chapter 57-36 which are subject to an agreement

under section 57-39.10-04 must be paid from the general fund and are provided to the

state treasurer as a standing and continuing appropriation.

3. The tax commissioner shall determine the reservation of the tribe or tribes to which the

refund paid under subsection 2 is attributable. The refund must be reimbursed to the

state general fund from the first available moneys deposited in the tribal allocation fund

on behalf of the tribe or tribes to which the refund is attributable.
N.D. Cent. Code § 57-33.2-12 — ND Code / Title 57 / Chapter 57-33.2 / Section 57-33.2-12
57-33.2-12. Deficiency, protest, and appeal
Status: in_force

57-33.2-12. Deficiency, protest, and appeal

1. When the amount of taxes due is understated on a return because of a mathematical

or clerical error, the commissioner shall notify the company of the error and the

amount of additional taxes due. This notice is not a notice of deficiency and the

company has no right to protest.

2. If upon an audit the commissioner finds additional taxes due, the commissioner shall

notify the company and the state board of equalization of the deficiency in the tax

amount. A notice of deficiency must be sent to the company by first-class mail and

must state the amount of additional taxes due and set forth the reasons for the

increase.

3. A company has thirty days from the date of mailing of the notice of deficiency to file a

written protest with the state board of equalization objecting to the assessment of

additional taxes due. The protest must set forth the basis for the protest and any other

information that may be required by the state board of equalization. If a company fails

to file a written protest within the time provided, the amount of additional taxes stated

in the notice of deficiency becomes finally and irrevocably fixed. If a company protests

only a portion of the commissioner's finding, the portion that is not protested becomes

finally and irrevocably fixed.

4. If a protest is filed, the state board of equalization shall reconsider the assessment of

additional taxes due.

5. Within six months after the protest is filed, the state board of equalization shall mail to

the company a notice of reconsideration and assessment which must respond to the

company's protest and assess the amount of any additional taxes due. The amount set

forth in that notice becomes finally and irrevocably fixed unless the company brings an

action against the state in district court within six months of the mailing of the notice of

reconsideration and assessment.
N.D. Cent. Code § 57-39.2-26.1 — ND Code / Title 57 / Chapter 57-39.2 / Section 57-39.2-26.1
57-39.2-26.1. State aid distribution fund - State treasurer - Continuing appropriation
Status: in_force

57-39.2-26.1. State aid distribution fund - State treasurer - Continuing appropriation

Notwithstanding any other provision of law, a portion of sales, gross receipts, use, and

motor vehicle excise tax collections, equal to forty-three and one-half percent of an amount

determined by multiplying the quotient of one percent divided by the general sales tax rate, that

was in effect when the taxes were collected, times the net sales, gross receipts, use, and motor

vehicle excise tax collections under chapters 57-39.2, 57-39.5, 57-39.6, 57-40.2, and 57-40.3

must be deposited by the state treasurer in the state aid distribution fund. The state tax

commissioner shall certify to the state treasurer the portion of sales, gross receipts, use, and

motor vehicle excise tax net revenues that must be deposited in the state aid distribution fund

as determined under this section. Revenues deposited in the state aid distribution fund are

appropriated to the state treasurer on a continuing basis and must be allocated monthly as

follows:

1. Fifty-three and seven-tenths percent of the revenues must be allocated to counties as

provided in this subsection.

a. Sixty-four percent of the amount must be allocated among the seventeen

counties with the greatest population, in the following manner:

(1) Thirty-two percent of the amount must be allocated equally among the

counties; and

(2) The remaining amount must be allocated based upon the proportion each

such county's population bears to the total population of all such counties.

b. Thirty-six percent of the amount must be allocated among all counties, excluding

the seventeen counties with the greatest population, in the following manner:

(1) Forty percent of the amount must be allocated equally among the counties;

and

(2) The remaining amount must be allocated based upon the proportion each

such county's population bears to the total population of all such counties.

A county shall deposit all revenues received under this subsection in the county

general fund. Each county shall reserve a portion of its allocation under this subsection

for further distribution to, or expenditure on behalf of, townships, rural fire protection

districts, rural ambulance districts, soil conservation districts, county recreation service

districts, county hospital districts, the Garrison Diversion Conservancy District, the

southwest water authority, and other taxing districts within the county, excluding school

districts, cities, and taxing districts within cities. The share of the county allocation

under this subsection to be distributed to a township must be equal to the percentage

of the county share of state aid distribution fund allocations that township received

during calendar year 1996. The governing boards of the county and township may

agree to a different distribution.

2. Forty-six and three-tenths percent of the revenues must be allocated to cities based

upon the proportion each city's population bears to the total population of all cities.

A city shall deposit all revenues received under this subsection in the city general

fund. Each city shall reserve a portion of its allocation under this subsection for further

distribution to, or expenditure on behalf of, park districts and other taxing districts

within the city, excluding school districts. The share of the city allocation under this

subsection to be distributed to a park district must be equal to the percentage of the

city share of state aid distribution fund allocations that park district received during

calendar year 1996, up to a maximum of thirty percent. The governing boards of the

city and park district may agree to a different distribution.

3. The state treasurer, for the purpose of making revenue allocations to counties and

cities for each month of the fiscal year under this section, shall determine the

population of counties and cities before the first day of the fiscal year using the most

recent actual or estimated census data published by the United States census bureau.
N.D. Cent. Code § 57-39.4-33.3 — ND Code / Title 57 / Chapter 57-39.4 / Section 57-39.4-33.3
57-39.4-33.3. (334) Replacement tax prohibited
Status: in_force

57-39.4-33.3. (334) Replacement tax prohibited

No member state may have a prohibited replacement tax on any product defined in part II or

part III(B) of the library of definitions which has the effect of avoiding the intent of this

agreement.
N.D. Cent. Code § 57-62-01 — ND Code / Title 57 / Chapter 57-62 / Section 57-62-01
57-62-01. Definitions
Status: in_force

57-62-01. Definitions

As used in this chapter, unless the context or subject matter otherwise requires:

1. "Coal development" means the mining of coal and industries directly related to the

processing of coal, including the generation of electricity from coal or coal products,

coal gasification, coal liquefaction, and the manufacture of fertilizer from coal.

2. "Impacted city" means a city which demonstrates actual or anticipated extraordinary

expenditures caused by coal or oil and gas development and the growth incidental

thereto.

3. "Impacted county" means a county which demonstrates actual or anticipated

extraordinary expenditures caused by coal or oil and gas development and the growth

incidental thereto.

4. "Impacted school district" means a public school district which demonstrates actual or

anticipated extraordinary expenditures caused by coal or oil and gas development and

the growth incidental thereto.

5. "Impacted taxing district" means a taxing district as defined in subsection 7 which

demonstrates actual or anticipated extraordinary expenditures caused by coal or oil

and gas development and the growth incidental thereto.

6. "Oil and gas development" means the exploration for and production of oil and gas

and industries directly relating to the refining or processing of the oil or gas.

7. "Taxing district" means any political subdivision, other than those included in

subsections 2 through 4, empowered by law to levy taxes.
N.D. Cent. Code § 57-39.10-06 — ND Code / Title 57 / Chapter 57-39.10 / Section 57-39.10-06
57-39.10-06. Inapplicability of chapter 54-40.2
Status: in_force

57-39.10-06. Inapplicability of chapter 54-40.2

Chapter 54-40.2 does not apply to an agreement entered under this chapter.
N.D. Cent. Code § 57-43.1-28 — ND Code / Title 57 / Chapter 57-43.1 / Section 57-43.1-28
57-43.1-28. Transfer, deposit, and distribution of funds
Status: in_force

57-43.1-28. Transfer, deposit, and distribution of funds

Taxes, license fees, penalties, and interest collected under the provisions of this chapter

must be transferred to the state treasurer who shall deposit the moneys collected to the highway

tax distribution fund. The highway tax distribution fund must be distributed in the manner

prescribed by section 54-27-19.
N.D. Cent. Code § 57-14-05 — ND Code / Title 57 / Chapter 57-14 / Section 57-14-05
57-14-05. Auditor to enter property on tax lists - Correcting errors
Status: in_force

57-14-05. Auditor to enter property on tax lists - Correcting errors

The county auditor shall enter the valuation of property as equalized by the board of county

commissioners and shall extend the taxes thereon, and, upon completing such assessment and

extending the taxes thereon, shall correct the current year's tax list in accordance with such

assessment, if the current year's tax list has not been certified to the treasurer for collection. In

case the current year's tax list has been certified to the treasurer for collection, the county

auditor shall certify to the county treasurer a tax list covering omitted property which has been

added to the tax list for the current year. The county treasurer shall correct the current year's tax

list accordingly without obliterating any name, description, or figure in the original tax list as

delivered. The county auditor always has the power to correct clerical errors occurring in making

up tax lists so as to make them conform to the assessment books. If the tax list has been

delivered to the county treasurer, the county auditor shall certify such corrections to the

treasurer, and the treasurer shall make the indicated corrections in the tax lists.
N.D. Cent. Code § 57-38-75 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-75
57-38-75. Rounding
Status: in_force

57-38-75. Rounding

With respect to any amount required to be shown on any return, form, statement, or other

document required to be filed with the tax commissioner and for purposes of amounts in tax

tables prescribed under subsection 12 of section 57-38-30.3 and subsection 3 of section

57-38-59, the amount may be rounded to the nearest dollar. The cents must be disregarded if

the cents amount to less than one-half dollar. If the cents amount to one-half dollar or more, the

amount must be increased to the next whole dollar.
N.D. Cent. Code § 57-38-01.10 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-01.10
57-38-01.10. Deferral of crop disaster payments and proceeds of livestock sold on account of drought
Status: repealed

57-38-01.10. Deferral of crop disaster payments and proceeds of livestock sold on

account of drought.

Repealed by S.L. 1983, ch. 630, § 2.
N.D. Cent. Code § 57-39.2-08.2 — ND Code / Title 57 / Chapter 57-39.2 / Section 57-39.2-08.2
57-39.2-08.2. Sales tax to be added to purchase price and be a debt
Status: in_force

57-39.2-08.2. Sales tax to be added to purchase price and be a debt

1. Except as otherwise provided in subsection 2, retailers shall add the tax imposed

under this chapter, or the average equivalent thereof, to the sales price or charge, and

when added, such tax constitutes a part of such price or charge, is a debt from the

consumer or user to the retailer until paid, and is recoverable at law in the same

manner as other debts.

A retailer shall determine the amount of tax charged to and received from each

purchaser by use of a formula that applies the applicable tax rate to each taxable item

or total purchase and the product must be carried to the third decimal place. Amounts

of tax less than one-half of one cent must be disregarded and amounts of tax of

one-half of one cent or more must be considered an additional cent of tax. When a

local sales tax applies, the determination of tax charged to and received from each

customer will be applied to the aggregated state and local taxes.

2. On retail sales of manufactured homes used for residential or business purposes,

except as provided in subsection 35 of section 57-39.2-04, retailers shall add the tax

imposed under this chapter, or the average equivalent thereof, to the sales price or

charge, and when added, such tax constitutes a part of such price or charge, is a debt

from the consumer or user to the retailer until paid, and is recoverable at law in the

same manner as other debts. In adding such tax to the price or charge, retailers shall

add to it three percent of such price or charge.
N.D. Cent. Code § 57-02-16 — ND Code / Title 57 / Chapter 57-02 / Section 57-02-16
57-02-16. Nonresident's farm property
Status: repealed

57-02-16. Nonresident's farm property

Repealed by S.L. 1963, ch. 375, § 6.
N.D. Cent. Code § 57-02-29 — ND Code / Title 57 / Chapter 57-02 / Section 57-02-29
57-02-29. Bond and oath of district assessor
Status: in_force

57-02-29. Bond and oath of district assessor

Every person elected or appointed to the office of assessor in an assessor district consisting

of unorganized territory, at or before the time of receiving the assessment books, must be

bonded for the faithful discharge of the duties of the office, in the state bonding fund or by a

corporate surety company authorized to do business in this state, in the penal sum of one

thousand dollars. The assessor shall take and subscribe the oath prescribed for civil officers.

Failure to be bonded or to take such oath must be deemed a refusal to serve and creates a

vacancy in the office.
N.D. Cent. Code § 57-12-01.1 — ND Code / Title 57 / Chapter 57-12 / Section 57-12-01.1
57-12-01.1. Spot checks of real property
Status: in_force

57-12-01.1. Spot checks of real property

Prior to the annual meeting of the county board of equalization, the board of county

commissioners of each county within this state shall provide for spot checks upon property

within each county to properly verify the accuracy of the real property listings and valuations.

The spot checks must be reviewed by the county boards of equalization at their annual meeting

in June and such boards shall make the necessary corrections in the property assessment

listings and valuations. Such changes in the assessments must be made in accordance with the

provisions of this chapter.

In case any person whose duty it is to list property with the assessor refuses to list such

property or intentionally omits a portion of such property in the person's listing as indicated by

the spot check, the county boards of equalization, as a penalty for such refusal or omission,

may make an added assessment on such property of twenty-five percent in excess of its true

valuation.

The board of county commissioners may select such persons or agencies as may be

necessary to carry out the provisions of this section and provide for their compensation.
N.D. Cent. Code § 57-43.3-03.1 — ND Code / Title 57 / Chapter 57-43.3 / Section 57-43.3-03.1
57-43.3-03.1. Refund - Emergency medical services operation - Fire department
Status: in_force

57-43.3-03.1. Refund - Emergency medical services operation - Fire department

1. Upon application to the commissioner, the operator of an emergency medical services

operation licensed under chapter 23-27 or a fire department is entitled to a refund of

taxes paid under this chapter for aviation fuel purchased and used by the emergency

medical services operation or fire department.

2. For purposes of this section, "fire department" means a fire department or fire district

that has filed a certificate of existence under section 18-04-02 which has been

approved.
N.D. Cent. Code § 57-63-05 — ND Code / Title 57 / Chapter 57-63 / Section 57-63-05
57-63-05. Payment of assessment
Status: in_force

57-63-05. Payment of assessment

An assessment levied under this chapter must be paid on a quarterly basis and is due and

payable on the last day of the quarter.
N.D. Cent. Code § 57-40.5-04 — ND Code / Title 57 / Chapter 57-40.5 / Section 57-40.5-04
57-40.5-04. Purchaser to furnish aircraft purchaser's certificate to director of aeronautics
Status: in_force

57-40.5-04. Purchaser to furnish aircraft purchaser's certificate to director of

aeronautics.

Any person acquiring an aircraft shall complete an "aircraft purchaser's certificate" in the

form the director prescribes, showing a complete description of the aircraft, the seller's name

and address, the buyer's name and address, the full purchase price of the aircraft, with no

trade-in of aircraft or other property allowed and whether the aircraft was the subject of a gift or

inheritance, and any other information that the director may require.
N.D. Cent. Code § 57-43.1-08 — ND Code / Title 57 / Chapter 57-43.1 / Section 57-43.1-08
57-43.1-08. Refund to state or political subdivision
Status: in_force

57-43.1-08. Refund to state or political subdivision

When any construction, reconstruction, or maintenance of a public road, highway, street, or

airport is undertaken by the state or any political subdivision in the state and public funds of the

United States, state, or any political subdivision are directly used for the purchasing of motor

vehicle fuel to be used in publicly owned vehicles for such construction, reconstruction, or

maintenance, such motor vehicle fuel is subject to a refund of the tax paid on the fuel as

provided for in this chapter and under the same terms and conditions. The refund provided for in

this section may not be reduced for deposit to the agricultural products utilization fund.
N.D. Cent. Code § 57-43.3-21 — ND Code / Title 57 / Chapter 57-43.3 / Section 57-43.3-21
57-43.3-21. Governor and manager liability
Status: in_force

57-43.3-21. Governor and manager liability

1. If a limited liability company holding a license issued under this chapter fails for any

reason to file the required returns or to pay the taxes due under this chapter, the

governor, manager, or member of a member-controlled limited liability company, jointly

or severally, charged with the responsibility of supervising the preparation of the

returns and payments, is personally liable for the failure. The dissolution of a limited

liability company does not discharge a governor's, manager's, or member's liability for

a prior failure of the limited liability company to file a return or remit the tax due. The

taxes, penalty, and interest may be assessed and collected pursuant to the provisions

of this chapter.

2. If the governors, managers, or members of a limited liability company elect not to be

personally liable for the failure to file the required returns or to pay the tax due, the

limited liability company must make a cash deposit or post and maintain with the

commissioner a bond or undertaking executed by a surety company authorized to do

business in this state. The cash deposit, bond, or undertaking must be in an amount

equal to the estimated annual aviation fuel tax liability of the limited liability company.
N.D. Cent. Code § 57-39.2-26.4 — ND Code / Title 57 / Chapter 57-39.2 / Section 57-39.2-26.4
57-39.2-26.4. Large facility development fund - State treasurer - Continuing appropriation - Report (Effective through June 30, 2027)
Status: in_force

57-39.2-26.4. Large facility development fund - State treasurer - Continuing

appropriation - Report. (Effective through June 30, 2027)

1. There is created in the state treasury the large facility development fund. The fund

consists of all moneys transferred to the fund under subsection 2. All moneys in the

fund are appropriated to the state treasurer on a continuing basis for the purpose of

providing distributions to an eligible county or city.

2. Notwithstanding any other provision of law, after the allocations under sections

57-39.2-26.1, 57-39.2-26.2, and 57-39.2-26.3, a portion of sales, gross receipts, and

use tax collections equal to the amount under subsection 3 must be deposited by the

state treasurer in the large facility development fund as needed. The tax commissioner

shall calculate the amount needed for distribution under subsection 3 and shall certify

to the state treasurer the portion of sales, gross receipts, and use tax net revenues

that must be deposited in the fund to provide for the distribution.

3. Within thirty days after construction begins on the large facility, the state treasurer shall

distribute to a county or city an amount equal to one percent of up to two billion dollars

of estimated cost of tangible property eligible for a tax exemption under section

57-39.2-04.15 used in the construction of the large facility if:

a. The county or city is levying a local sales tax for infrastructure, public safety, or

economic development; and

b. The county in which the large facility is located has a hub city and received at

least thirty million dollars of oil and gas gross production tax revenue allocations

under section 57-51-15 from September 1, 2021, through August 31, 2022.

4. To qualify for the distribution under subsection 3, the large facility must:

a. Be a new fertilizer or chemical processing plant that is eligible for a tax exemption

under section 57-39.2-04.15;

b. Begin construction after July 1, 2023; and

c. Have an estimated total cost of at least one billion dollars.

5. A county or city may receive only one distribution under subsection 3.

6. If the large facility is within city limits, only a city is eligible to receive a distribution

under subsection 3.

7. The owner of the large facility shall provide information and documentation to the tax

commissioner to determine the estimated cost of the tangible property and the

estimated total cost of the large facility for calculations under this section.

8. If a county or city receives a distribution from the fund, the county or city shall provide

at least one report to the legislative management on the use of the funding. The report

must include the amount of funding received and spent by the county or city, including

an itemized list of the amounts spent and a description of how the funding was used

by the county or city.
N.D. Cent. Code § 57-33.2-10 — ND Code / Title 57 / Chapter 57-33.2 / Section 57-33.2-10
57-33.2-10. Powers of commissioner
Status: in_force

57-33.2-10. Powers of commissioner

The commissioner may require any company subject to taxes imposed by this chapter to

furnish any information the commissioner determines necessary to compute correctly the

amount of the tax under this chapter. The commissioner may examine the books, records, and

files of a company. The commissioner may conduct hearings and compel the attendance of

witnesses and the production of books, records, and papers of any company or person and may

make any investigation deemed necessary to obtain a full and complete disclosure of facts

necessary to administer the tax under this chapter.
N.D. Cent. Code § 57-38-30 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-30
57-38-30. Imposition and rate of tax on corporations
Status: in_force

57-38-30. Imposition and rate of tax on corporations

A tax is hereby imposed upon the taxable income of every domestic and foreign corporation

which must be levied, collected, and paid annually as in this chapter provided:

1. For the first twenty-five thousand dollars of taxable income, at the rate of one and

forty-one hundredths percent.

2. On all taxable income exceeding twenty-five thousand dollars and not exceeding fifty

thousand dollars, at the rate of three and fifty-five hundredths percent.

3. On all taxable income exceeding fifty thousand dollars, at the rate of four and

thirty-one hundredths percent.
N.D. Cent. Code § 57-02-11.1 — ND Code / Title 57 / Chapter 57-02 / Section 57-02-11.1
57-02-11.1. Townhouses - Common areas - Assessment and taxation
Status: in_force

57-02-11.1. Townhouses - Common areas - Assessment and taxation

Townhouse property must be classified and valued as is other property except that the

value of the townhouse property must be increased by the value added by the right to use any

common areas in connection with the townhouse development. The common areas of the

development may not be separately taxed. The value of a common area of the townhouse

development must be assessed in an equal amount to each townhouse in the development

unless a declaration setting out a different apportionment is recorded in the office of the county

recorder. The total value of the townhouse property, including the value added as provided

herein, must have the benefit of any homestead credit under section 57-02-08.1 or other special

classification if the townhouse otherwise qualifies.
N.D. Cent. Code § 57-40.5-08.1 — ND Code / Title 57 / Chapter 57-40.5 / Section 57-40.5-08.1
57-40.5-08.1. Aircraft excise tax refunds - Three-year limitation
Status: in_force

57-40.5-08.1. Aircraft excise tax refunds - Three-year limitation

If it appears that any aircraft excise tax paid on or after July 1, 1983, was paid in error, or for

any other reason the tax was not due under the provisions of this chapter, the tax must be

refunded to the person who paid the tax upon an application made and duly allowed in

accordance with section 57-40.5-08.2, provided that the application is made within three years

from the date of payment of the tax.
N.D. Cent. Code § 57-33.2-07 — ND Code / Title 57 / Chapter 57-33.2 / Section 57-33.2-07
57-33.2-07. Filing of reports with tax commissioner
Status: in_force

57-33.2-07. Filing of reports with tax commissioner

By June first of each year, each wind farm, wind generator, and generator of electricity from

sources other than coal subject to the coal conversion tax and each transmission company,

distribution company, and each company that is both a transmission company and a distribution

company shall file with the tax commissioner, in a manner prescribed by the tax commissioner,

a report containing the information required by the tax commissioner. The report must include a

notice of a company's right to appeal its assessment to the state board of equalization before or

at the July meeting of the state board of equalization. Required information includes:

1. a. The company name.

b. Whether the company is an individual, partnership, association, cooperative,

corporation, limited liability company, or other legal entity and the state or country

and date of original organization and any reorganization, consolidation, or merger

with references to specific laws authorizing those actions.

c. The location of its principal office.

d. The place where the company's books, papers, and accounts are kept.

e. The name and mailing address of the president, secretary, treasurer, auditor,

general manager, and all other general officers.

f. The name and mailing address of the chief officer or managing agent and any

general officers of the company who reside in this state.

2. A copy of each report filed with any county auditor under section 57-33.2-06.

3. A report on the megawatt-hours of electricity produced by wind generators and

generators of electricity from sources other than coal in each county in the state and a

map showing the location of each generator and its rated capacity, and all components

of the collector system, if any.

4. A report on the megawatt-hours of electricity delivered for retail sale to consumers in

each taxing district in each county during the most recently completed calendar year.
N.D. Cent. Code § 57-40.6-05 — ND Code / Title 57 / Chapter 57-40.6 / Section 57-40.6-05
57-40.6-05. Restriction on use of fee proceeds
Status: in_force

57-40.6-05. Restriction on use of fee proceeds

The governing body shall use the proceeds of the fee imposed under section 57-40.6-02 in

accordance with guidelines established by the emergency services communications

coordinating committee under duties identified in section 57-40.6-12. The governing body or its

designee shall deposit the fee proceeds in a separate fund and keep records to show all

expenditures from the fee proceeds.
N.D. Cent. Code § 57-19-06 — ND Code / Title 57 / Chapter 57-19 / Section 57-19-06
57-19-06. Special reserve fund - How and when used
Status: repealed

57-19-06. Special reserve fund - How and when used

Repealed by S.L. 1997, ch. 489, § 4.
N.D. Cent. Code § 57-15-31.1 — ND Code / Title 57 / Chapter 57-15 / Section 57-15-31.1
57-15-31.1. Deadline date for amending budgets and certifying taxes
Status: in_force

57-15-31.1. Deadline date for amending budgets and certifying taxes

No taxing district may certify any taxes or amend its current budget and no county auditor

may accept a certification of taxes or amended budget after the tenth day of October of each

year if such certification or amendment results in a change in the amount of tax levied. The

current budget, except for property taxes, may be amended during the year for any revenues

and appropriations not anticipated at the time the budget was prepared.
N.D. Cent. Code § 57-45-13 — ND Code / Title 57 / Chapter 57-45 / Section 57-45-13
57-45-13. Supplemental proceedings to enforce collection of state taxes
Status: in_force

57-45-13. Supplemental proceedings to enforce collection of state taxes

When any tax required by law to be paid to the state has been assessed, certified, and

demanded and is delinquent and remains unpaid, the officer of the state charged with the

enforcement of the payment or collection of the same, within ten days after such demand, shall

notify the delinquent that unless the tax is paid on or before the tenth day thereafter, it will be

placed in the hands of any sheriff for collection. If the tax remains unpaid, such official, upon

such date, shall certify the tax to the sheriff of any county wherein the property of the delinquent

taxpayer may be located. The sheriff immediately shall proceed to collect the delinquent tax,

and if it is not paid forthwith upon demand, the sheriff shall distrain sufficient property belonging

to the taxpayer to pay it, including the penalty provided by law, with accrued interest at the rate

of six percent per annum, and all costs of such distraint and sale. The sheriff immediately shall

proceed to advertise the sale of such property by putting notices in three public places in the

municipality or district where the property is taken, stating the time when and the place where

the property is to be sold, the amount of the delinquent tax, penalties, accrued interest, and

cost. The place of sale must be at the residence or place of business of the person whose

property has been distrained, or at the place of sale of mortgaged chattels or real property

within such town or district, at the discretion of the sheriff. The sale may not be less than ten

days after the taking of the property, and if such tax, penalties, accrued interest, and costs are

not paid at that time, the sheriff or the sheriff's deputy shall proceed to sell the property at public

auction, or so much thereof as is sufficient to pay the taxes, penalties, accrued interest, and

costs. Any surplus arising from the sale must be disposed of as in the case of mortgaged

personal or real property, as the case may be. All moneys collected under the provisions of this

chapter must be paid into the state treasury, and the state treasurer shall issue to such sheriff a

proper receipt for the same.
N.D. Cent. Code § 57-38-01.3 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-01.3
57-38-01.3. Adjustments to taxable income for corporations
Status: repealed

57-38-01.3. Adjustments to taxable income for corporations

1. The taxable income of a corporation as computed pursuant to the provisions of the

Internal Revenue Code of 1954, as amended, must be:

a. Reduced by any interest received from obligations of the United States that is

included in taxable income or in the computation thereof on the federal return.

b. Reduced by any other income included in the taxable income, or in the

computation thereof, on the federal return which is exempt from taxation by this

state because of the provisions of the Constitution of North Dakota or the

Constitution of the United States.

c. Increased by the amount of any income taxes, including income taxes of foreign

countries, or franchise or privilege taxes measured by income, to the extent that

such taxes were deducted to determine federal taxable income.

d. Increased by the amount of any interest and dividends from foreign securities and

from securities of state and their political subdivisions exempt from federal

income tax, provided that interest upon obligations of the state of North Dakota or

any of its political subdivisions may not be included.

e. Reduced by the amount of net income not allocated and apportioned to this state

under the provisions of chapter 57-38.1, but only to the extent that the amount of

net income not allocated and apportioned to this state under the provisions of that

chapter is not included in any adjustment made pursuant to the preceding

subdivisions.

f. Repealed by S.L. 2003, ch. 529, § 3.

g. Increased by the amount of any special deductions and net operating loss

deductions to the extent that these items were deducted in determining federal

taxable income.

h. Reduced by dividends paid, as defined in section 561 of the Internal Revenue

Code of 1986, as amended, by a regulated investment company or a fund of a

regulated investment company as defined in section 851(a) or 851(g) of the

Internal Revenue Code of 1986, as amended, except that the deduction for

dividends paid is not allowed with respect to dividends attributable to any income

that is not subject to taxation under this chapter when earned by the regulated

investment company. Sections 852(b)(7) and 855 of the Internal Revenue Code

of 1986, as amended, apply for computing the deduction for dividends paid. A

regulated investment company is not allowed a deduction for dividends received

as defined in sections 243 through 245 of the Internal Revenue Code of 1986, as

amended.

i. Except for a cooperative described in this subsection, increased by the amount of

the deduction allowable under section 199 of the Internal Revenue Code

[26 U.S.C. 199], but only to the extent of the deduction taken to determine federal

taxable income. For a cooperative that has elected to pass the deduction through

to its patrons under section 199(d)(3), of the Internal Revenue Code [26 U.S.C.

199(d)(3)], the increase under this subsection does not include the amount

passed through to its patrons.

j. For taxable years 2005 and 2006, increased by the amount of extraterritorial

income as defined in section 114 of the Internal Revenue Code [26 U.S.C. 114],

that is excluded under sections 101(d), 101(e), and 101(f) of Pub. L. 108-357

[118 Stat. 1418], but only to the extent the income was excluded in determining

federal taxable income.

k. Reduced, for an interest charge domestic international sales corporation without

economic substance owned by individuals or passthrough entities, by the amount

of actual or deemed distributions of the interest charge domestic international

sales corporation to its owners. For purposes of this subsection, "without

economic substance" means, in the case of an interest charge domestic

international sales corporation subject to Internal Revenue Code section 992, that

the interest charge domestic international sales corporation has elected to use

intercompany pricing rules of Internal Revenue Code section 994, rather than the

Internal Revenue Code section 482 method. For purposes of this subsection, a

passthrough entity means an entity that for the applicable tax year is treated as

an S corporation under this chapter or a cooperative, general partnership, limited

partnership, limited liability partnership, trust, or limited liability company that for

the applicable tax year is not taxed as a corporation under this chapter.

l. Increased by the amount of the dividends paid deduction otherwise allowed under

section 857 of the Internal Revenue Code of 1986, as amended, if the real estate

investment trust is a captive real estate investment trust.

(1) For purposes of this subdivision:

(a) "Captive real estate trust" means a real estate investment trust the

shares or beneficial interests of which are not regularly traded on an

established securities market, and more than fifty percent of the voting

power or value of the beneficial interests or shares of the real estate

investment trust are owned or controlled, directly, indirectly, or

constructively, by a single entity that is:

[1] Treated as an association taxable as a corporation under the

Internal Revenue Code of 1986, as amended; and

[2] Not exempt from federal income taxation under section 501(a) of

the Internal Revenue Code of 1986, as amended.

(b) "Listed Australian property trust" means an Australian unit trust

registered as a managed investment scheme under the Australian

Corporations Act in which the principal class of units is listed on a

recognized stock exchange in Australia, and is regularly traded on an

established securities market, or an entity organized as a trust,

provided that a listed Australian property trust owns or controls,

directly or indirectly, seventy-five percent or more of the voting power

or value of the beneficial interests or shares of such trust.

(c) "Qualified foreign entity" means a corporation, trust, association, or

partnership organized outside the laws of the United States, and

which satisfies all of the following criteria:

[1] At least seventy-five percent of the entity's total asset value at

the close of its taxable year is represented by real estate assets

as defined in section 856(c)(5)(B) of the Internal Revenue Code

of 1986, as amended, including shares or certificates of

beneficial interest in any real estate investment trust, cash and

cash equivalents, and United States government securities;

[2] The entity is not subject to tax on amounts distributed to its

beneficial owners or is exempt from entity level taxation;

[3] The entity distributes at least eighty-five percent of its taxable

income, as computed in the jurisdiction in which it is organized,

to the holders of its shares or certificates of beneficial interest on

an annual basis;

[4] Not more than ten percent of the voting power or value in the

entity is held directly or indirectly or constructively by a single

entity or individual, or the shares or beneficial interests of such

entity are regularly traded on an established securities market;

and

[5] The entity is organized in a country that has a tax treaty with the

United States.

(d) "Real estate investment trust" has the meaning ascribed in

section 856 of the Internal Revenue Code of 1986, as amended.

(2) For the purposes of applying subparagraph a of paragraph 1, the following

entities are not considered an association taxable as a corporation:

(a) A real estate investment trust other than a captive real estate

investment trust;

(b) A qualified real estate investment trust subsidiary under subsection i of

section 856 of the Internal Revenue Code of 1986, as amended, other

than a qualified real estate investment trust subsidiary of a captive real

estate investment trust;

(c) A listed Australian property trust; and

(d) A qualified foreign entity.

(3) A real estate investment trust that is intended to be regularly traded on an

established securities market and that satisfies the requirements of

sections 856(a)(5), 856(a)(6), and 856(h)(2) of the Internal Revenue Code of

1986, as amended, shall not be deemed a captive real estate investment

trust within the meaning of this subdivision.

(4) A real estate investment trust that does not become regularly traded on an

established securities market within one year of the date on which it first

became a real estate investment trust shall be deemed not to have been

regularly traded on an established securities market, retroactive to the date

it first became a real estate investment trust, and shall file an amended

return reflecting the retroactive designation for any tax year or part-year

occurring during its initial year of status as a real estate investment trust. For

purposes of this subdivision, a real estate investment trust becomes a real

estate investment trust on the first day that it has both met the requirements

of section 856 of the Internal Revenue Code of 1986, as amended, and has

elected to be treated as a real estate investment trust under section 856(c)

(1) of the Internal Revenue Code of 1986, as amended.

(5) For purposes of this subdivision, the constructive ownership rules of

section 318(a) of the Internal Revenue Code of 1986, as amended, as

modified by section 856(d)(5) of the Internal Revenue Code of 1986, as

amended, apply in determining the ownership of stock, assets, or net profits

of any person.

Provided, however, that each adjustment in the above subdivisions authorized under

law is allowed only to the extent that the adjustment is allocated and apportioned to

North Dakota income.

2. The tax commissioner is hereby authorized to prescribe rules and regulations to

prevent requiring income that had been previously taxed under this chapter from being

taxed again because of the provisions of this chapter and to prescribe rules and

regulations to prevent any income from becoming exempt from taxation because of the

provisions of this chapter if it would otherwise have been subject to taxation under the

provisions of this chapter.

3. The sum calculated pursuant to subsection 1 must be reduced by the amount of any

net operating loss that is attributable to North Dakota sources, including a net

operating loss calculated under chapter 57-35.3 for tax years beginning before

January 1, 2013. If the net operating loss that is attributable to North Dakota sources

exceeds the sum calculated pursuant to subsection 1, the excess may be carried

forward for the same time period that an identical federal net operating loss may be

carried forward. If a corporation uses an apportionment formula to determine the

amount of income that is attributable to North Dakota, the corporation must use the

same formula to determine the amount of net operating loss that is attributable to

North Dakota. In addition, no deduction may be taken for a carryforward when

determining the amount of net operating loss that is attributable to North Dakota

sources.
N.D. Cent. Code § 57-02-20 — ND Code / Title 57 / Chapter 57-02 / Section 57-02-20
57-02-20. Exemption of farm machinery for one year
Status: repealed

57-02-20. Exemption of farm machinery for one year

Repealed by S.L. 1981, ch. 581, § 4.
N.D. Cent. Code § 57-51-07 — ND Code / Title 57 / Chapter 57-51 / Section 57-51-07
57-51-07. Powers of commissioner
Status: in_force

57-51-07. Powers of commissioner

The commissioner has power to require any person engaged in such production and the

agent or employee of such person, or purchaser of such oil or gas, or the owner of any royalty

interest therein to furnish any additional information the commissioner deems to be necessary

for the purpose of correctly computing the amount of said tax, and to examine the books,

records, and files of such person, and has power to conduct hearings and compel the

attendance of witnesses, the production of books, records, and papers of any person, and full

authority to make any investigation or hold any inquest deemed necessary to a full and

complete disclosure of the true facts as to the amount of production from any oil or gas location,

or of any company or other producer thereof, and as to the rendition thereof for taxing purposes.
N.D. Cent. Code § 57-28-26 — ND Code / Title 57 / Chapter 57-28 / Section 57-28-26
57-28-26. Disposition of rental revenue
Status: in_force

57-28-26. Disposition of rental revenue

All the net revenue from leases of property under this chapter and all federal payments for

property acquired by the county by tax deed must be paid into the county treasury. On or before

January tenth in each year, the county treasurer shall apportion these amounts received in the

previous calendar year to the county, city, school district, township, or other taxing districts in

which the property is located in the proportion that the previous year's general fund levy in the

taxing district bears to the total of general fund levies of all taxing districts in which the property

is located.
N.D. Cent. Code § 57-15-21 — ND Code / Title 57 / Chapter 57-15 / Section 57-15-21
57-15-21. Tax levies in unorganized townships
Status: in_force

57-15-21. Tax levies in unorganized townships

The board of county commissioners has the same jurisdiction in an unorganized township

as the board of township supervisors has in an organized township. Such board may levy taxes

in an unorganized township for road and bridge purposes and shall make such levy on the

fourth Tuesday in July in each year, or within ten days thereafter. Such levy has no relation to

nor effect upon the county taxes for any purpose levied by the board of county commissioners.
N.D. Cent. Code § 57-22-17 — ND Code / Title 57 / Chapter 57-22 / Section 57-22-17
57-22-17. Personal property individually assessed - Paramount lien
Status: in_force

57-22-17. Personal property individually assessed - Paramount lien

Any person owing personal property taxes is liable civilly to the purchaser of any property

assessed therefor, but the property purchased or transferred is liable in the hands of the

purchaser for such taxes if it can be shown that the property transferred was assessed

individually. In that case, the taxes constitute a paramount lien on any item of property assessed

individually, and no sale or transfer affects such lien.
N.D. Cent. Code § 57-06-22 — ND Code / Title 57 / Chapter 57-06 / Section 57-06-22
57-06-22. Enforcement of collection
Status: in_force

57-06-22. Enforcement of collection

The property of a company assessed under the provisions of this chapter, for the purposes

of assessment and taxation and the collection of taxes, must be considered personal property.

The taxes assessed on such property are a perpetual paramount lien upon all the franchises

and property, both real and personal, of every kind and nature belonging to the company

assessed from and after the date upon which the assessment is made, and no sale or transfer

of such property, or of any part thereof, divests, or in any way affects, the lien for the taxes upon

such property. No company which has been assessed and taxed under the provisions of this

chapter is entitled to have a transfer of any of its said property by deed, bill of sale, or otherwise

entered, filed, or recorded upon the records of the office of the recorder, county treasurer, or

county auditor, unless all taxes then due against the said property first are paid and satisfied. All

laws not in conflict with the provisions of this chapter, relating to the enforcement of the payment

of delinquent personal property taxes, are applicable to all taxes levied on such property

pursuant to the provisions of this chapter, and when any taxes levied pursuant to the provisions

of this chapter become delinquent, the county treasurer charged with the duty of collecting such

delinquent taxes shall proceed to collect the same in the manner now provided by law for the

collection of delinquent personal property taxes. If collection is made by seizure and sale, the

sale must be at public auction held at the county courthouse.
N.D. Cent. Code § 57-33.2-06.1 — ND Code / Title 57 / Chapter 57-33.2 / Section 57-33.2-06.1
57-33.2-06.1. Verification by county auditor of reports
Status: in_force

57-33.2-06.1. Verification by county auditor of reports

By June thirtieth of each year, the county auditor shall verify to the tax commissioner, in the

manner and detail prescribed by the tax commissioner, the accuracy of the information filed with

the county auditor under subsection 2 of section 57-33.2-06.
N.D. Cent. Code § 57-02-17 — ND Code / Title 57 / Chapter 57-02 / Section 57-02-17
57-02-17. Listing of personal property moved between April first and June first
Status: repealed

57-02-17. Listing of personal property moved between April first and June first

Repealed by S.L. 1981, ch. 558, § 2.
N.D. Cent. Code § 57-43.1-36 — ND Code / Title 57 / Chapter 57-43.1 / Section 57-43.1-36
57-43.1-36. Importer for use license required
Status: repealed

57-43.1-36. Importer for use license required

Repealed by S.L. 1999, ch. 526, § 84.
N.D. Cent. Code § 57-32-04 — ND Code / Title 57 / Chapter 57-32 / Section 57-32-04
57-32-04. Allocation of tax
Status: in_force

57-32-04. Allocation of tax

The taxes imposed by this chapter upon express companies must be collected by the state

tax commissioner and transferred to the state treasurer for deposit in the state general fund.

The taxes imposed by this chapter upon air transportation companies must be collected by

the state tax commissioner and deposited with the state treasurer, who shall credit the same to

the air transportation fund, but within ninety days after receipt thereof, these funds must be

allocated and remitted as herein provided by the state treasurer to the cities or municipal airport

authorities where such transportation companies make regularly scheduled landings. The taxes

collected from each company must be allocated to each city or municipal airport authority where

that company makes regularly scheduled landings by multiplying the total tax collected by a

fraction, the numerator of which is the value of the company's property at a given city or

municipal airport and the denominator of which is the total value of the property located in North

Dakota that is subject to the assessment. It is the duty of the tax commissioner to certify to the

state treasurer the names of such air transportation companies and the amount of tax of each

company that must be allocated by the state treasurer to each city or municipal airport authority.