N.D. Cent. Code § 57-15-13 — ND Code / Title 57 / Chapter 57-15 / Section 57-15-13
57-15-13. School district tax levies
Status: in_force

57-15-13. School district tax levies

School district taxes must be levied by the governing body of each school district on or

before the tenth day of August of each year. The governing body of the school district may

increase or decrease its tax levy and budget for the current fiscal year on or before the tenth

day of October of each year but the certification must be filed with the county auditor within the

time limitations under section 57-15-31.1. Taxes for school district purposes must be based

upon an itemized budget statement which must show the complete expenditure program of the

district for the current fiscal year and the sources of the revenue from which it is to be financed.

The school board of each public school district, in levying taxes, is limited by the amount

necessary to be raised for the purpose of meeting the appropriations included in the school

budget of the current fiscal year, and the sum necessary to be provided as an interim fund,

together with a tax sufficient in amount to pay the interest on the bonded debt of the district and

to provide a sinking fund to pay and discharge the principal thereof at maturity.
N.D. Cent. Code § 57-40.6-03.1 — ND Code / Title 57 / Chapter 57-40.6 / Section 57-40.6-03.1
57-40.6-03.1. 911 database management charges
Status: repealed

57-40.6-03.1. 911 database management charges

Repealed by S.L. 2017, ch. 401, § 4.
N.D. Cent. Code § 57-61-09 — ND Code / Title 57 / Chapter 57-61 / Section 57-61-09
57-61-09. Penalty
Status: in_force

57-61-09. Penalty

Any person intentionally violating any of the provisions of sections 57-61-01 through

57-61-08 is guilty of a class A misdemeanor.
N.D. Cent. Code § 57-39.10-07 — ND Code / Title 57 / Chapter 57-39.10 / Section 57-39.10-07
57-39.10-07. Alcoholic beverages wholesale tax revenue allocation and distribution - Refunds - Continuing appropriation
Status: in_force

57-39.10-07. Alcoholic beverages 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 57-39.10-03. Tax revenues

collected under section 57-39.10-03 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 chapters 5-01, 5-02, and 5-03 which are subject to

an agreement under section 57-39.10-03 must be paid from the state 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, including interest at the rate

prescribed in section 5-03-06, 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 § 57-20-25 — ND Code / Title 57 / Chapter 57-20 / Section 57-20-25
57-20-25. County treasurer to transmit delinquent list to auditor
Status: repealed

57-20-25. County treasurer to transmit delinquent list to auditor

Repealed by S.L. 1999, ch. 503, § 47.
N.D. Cent. Code § 57-38-34.2 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-34.2
57-38-34.2. Filing of separate income tax returns by a husband and wife after joint income tax returns have been filed
Status: repealed

57-38-34.2. Filing of separate income tax returns by a husband and wife after joint

income tax returns have been filed.

Repealed by S.L. 1989, ch. 710, § 4.
N.D. Cent. Code § 57-43.1-37 — ND Code / Title 57 / Chapter 57-43.1 / Section 57-43.1-37
57-43.1-37. Issuance and display
Status: repealed

57-43.1-37. Issuance and display

Repealed by S.L. 1999, ch. 526, § 84.
N.D. Cent. Code § 57-15-55.1 — ND Code / Title 57 / Chapter 57-15 / Section 57-15-55.1
57-15-55.1. City tax levy for transportation of public school students
Status: repealed

57-15-55.1. City tax levy for transportation of public school students

Repealed by S.L. 2015, ch. 439, § 104.
N.D. Cent. Code § 57-02.1-01 — ND Code / Title 57 / Chapter 57-02.1 / Section 57-02.1-01
57-02.1-01. Definition
Status: in_force

57-02.1-01. Definition

As used in this chapter, unless the context or subject matter otherwise clearly indicates,

"property subject to valuation" means real property owned by the state or real property leased or

held by lease or license from the United States or a political subdivision of this state, and

controlled by the state game and fish department but does not include any land leased by such

department if such land is being assessed for ad valorem taxation to the owner.
N.D. Cent. Code § 57-14-01 — ND Code / Title 57 / Chapter 57-14 / Section 57-14-01
57-14-01. Duty of county auditor upon discovery of clerical error, omission, or false statement in assessment
Status: in_force

57-14-01. Duty of county auditor upon discovery of clerical error, omission, or false

statement in assessment.

Whenever the county auditor discovers that:

1. Taxable real property has been omitted in whole or in part in the assessment of any

year or years;

2. Any building or structure has been listed and assessed against a lot or tract of land

other than the true site or actual location of such building;

3. The assessor has not returned the full amount of all property required to be listed in

the district or has omitted property subject to taxation; or

4. The assessor has made a clerical error in valuing real property, provided the assessor

furnishes the county auditor with a written statement describing the nature of the error,

which statement the county auditor shall keep on file,

the county auditor shall proceed to correct the assessment books and tax lists in accordance

with the facts in the case and shall correct such error or omission in assessment, and shall add

such omitted property and assess it at its true and full value, and if a building or other structure,

assessed as real estate in the assessment thereof, is described as though situated upon a lot or

tract of land other than that upon which it in fact is situated, the county auditor shall correct the

description and add the assessment thereof to the assessment of the lot upon which it actually

is located, if the rights of a purchaser for value without actual or constructive notice of such error

or omission are not prejudiced by such correction, addition, or assessment.
N.D. Cent. Code § 57-02.1-07 — ND Code / Title 57 / Chapter 57-02.1 / Section 57-02.1-07
57-02.1-07. Effective date
Status: in_force

57-02.1-07. Effective date

The effective date of this chapter is January 1, 1964, and no payments are due under the

provisions of this chapter until March 1, 1965.
N.D. Cent. Code § 57-38-07.2 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-07.2
57-38-07.2. Taxation of single-member limited liability companies
Status: in_force

57-38-07.2. Taxation of single-member limited liability companies

For purposes of this chapter, a limited liability company having a single member which is

formed under either the laws of this state or under similar laws of another state and that is

considered to be a corporation for federal income tax purposes is considered to be a

corporation for state tax purposes. A limited liability company having a single member which is

not treated as a corporation for federal income tax purposes is disregarded as an entity

separate from its owner for state tax purposes.
N.D. Cent. Code § 57-15-20 — ND Code / Title 57 / Chapter 57-15 / Section 57-15-20
57-15-20. Township general fund levy - Approval of increased general fund levy authority
Status: in_force

57-15-20. Township general fund levy - Approval of increased general fund levy

authority.

The general fund levy in a civil township, exclusive of levies to pay interest on any bonded

debt and to provide a sinking fund to pay and discharge the principal of bonded debt at maturity,

may not exceed the amount produced by a levy of eighteen mills on the dollar of the taxable

valuation of property in the township.

Upon approval of a majority of electors of the township voting on the question, a civil

township general fund levy may be increased by an additional amount not to exceed the amount

produced by a levy of eighteen mills on the dollar of the taxable valuation of property in the

township. The increased levy under this section may be made only if notice of the question of

the approval of such levy has been included with or upon the notice of the annual meeting

provided for in section 58-04-01. An excess levy approved by electors of a township under

chapter 57-17 before January 1, 2015, may continue to be imposed for five taxable years or the

period of time for which it was approved by the electors, whichever is less, under the provisions

of law in effect at the time it was approved. After January 1, 2015, approval by electors of

increased levy authority under this section may not be effective for more than five taxable years.
N.D. Cent. Code § 57-43.2-36 — ND Code / Title 57 / Chapter 57-43.2 / Section 57-43.2-36
57-43.2-36. Importer for use tax reports, payments, records, penalties, disposition of funds, audits, and assessments
Status: repealed

57-43.2-36. Importer for use tax reports, payments, records, penalties, disposition of

funds, audits, and assessments.

Repealed by S.L. 1999, ch. 526, § 84.
N.D. Cent. Code § 57-38-42 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-42
57-38-42. Information at the source (Effective for taxable years beginning before January 1, 2022)
Status: in_force

57-38-42. Information at the source. (Effective for taxable years beginning before

January 1, 2022)

Information as to income must be furnished at the source in the manner following:

1. Except for employers subject to sections 57-38-59 through 57-38-61, every person, a

resident of, or having ownership of property with a situs in, or carrying on a trade or

business in, this state, including officers and employees of this state or of any political

subdivision within this state, making payment of rents, compensation for personal or

professional services performed in this state, or other fixed or determinable annual or

periodical gains, profits, and income during the calendar year to any taxpayer shall

make a complete return thereof to the tax commissioner, in the form and manner

prescribed by the tax commissioner. This subsection applies only if an information

return for the same item is also required to be filed for federal income tax purposes.

Except for those payments from which state income tax was withheld, interest,

dividend, pension, and annuity payments are excluded from the reporting

requirements of this subsection; provided, if any person has withheld state income tax

from an interest, dividend, pension, or annuity payment, that person must be deemed

to be an employer for purposes of sections 57-38-59 through 57-38-61 and shall

comply with the requirements of those sections. For purposes of this subsection, the

tax commissioner is authorized to prescribe rules to specifically exclude items that are

otherwise required to be reported under this subsection from the reporting

requirements of this subsection if, in the tax commissioner's judgment, the reporting of

the items does not contribute to the effective administration of the state's income tax

laws.

2. Every partnership carrying on a trade or business in this state shall make a return,

stating specifically the items of its gross income and the deductions allowed by this

chapter, and shall include in the return the name, address, social security number or

federal identification number, whichever applies, and the amount of the distributive

share of each partner.

3. All information returns required under subsection 1 must be made on the basis of a

calendar year for payments made during the calendar year and must be filed with the

tax commissioner on or before the due date for filing similar returns with the internal

revenue service. All partnership returns required under subsection 2 must be made on

or before the fifteenth day of the fourth month following the close of the fiscal year of

the partnership required to make the return, or if the return is made on the basis of a

calendar year, then the return must be made on or before the fifteenth day of April in

the year following the calendar year for which such return is made.

4. Each information return required under subsection 1 must be deemed to be filed with

the tax commissioner if the person required to make the return files with the tax

commissioner a copy of the information return along with a copy of the transmittal form

required to be filed with the internal revenue service. Each partnership return required

under subsection 2 must be signed and must contain or be verified by a written

declaration that it is made under the penalties of perjury.

5. Each information return required under subsection 1 must be deemed to be filed with

the tax commissioner if the person required to make the return has filed an information

report on magnetic tape with the United States internal revenue service. All such

persons who have received permission from the United States internal revenue

service to file on magnetic tape must notify the tax commissioner, by letter, within thirty

days of obtaining such permission. This subsection is conditioned on the existence of

an agreement between the state of North Dakota and the United States internal

revenue service to participate in combined federal-state information reporting.

6. In case of failure to file an information at the source return as required by subsection 1

by the date prescribed in subsection 3, and after thirty days' notice to file is given by

the tax commissioner, the tax commissioner may assess a penalty of ten dollars for

each failure to file, not to exceed two thousand dollars. In case of failure to file a

partnership return as required by subsection 2 on the date prescribed in subsection 3,

and after thirty days' notice to file is given by the tax commissioner, the tax

commissioner may assess a penalty of five hundred dollars for each failure to file.

Information at the source. (Effective for taxable years beginning after December 31,

2021) Information as to income must be furnished at the source in the manner following:

1. Except for employers subject to sections 57-38-59 through 57-38-61, every person, a

resident of, or having ownership of property with a situs in, or carrying on a trade or

business in, this state, including officers and employees of this state or of any political

subdivision within this state, making payment of rents, compensation for personal or

professional services performed in this state, or other fixed or determinable annual or

periodical gains, profits, and income during the calendar year to any taxpayer shall

make a complete return thereof to the tax commissioner, in the form and manner

prescribed by the tax commissioner. This subsection applies only if an information

return for the same item is also required to be filed for federal income tax purposes.

Except for those payments from which state income tax was withheld, interest,

dividend, pension, and annuity payments are excluded from the reporting

requirements of this subsection; provided, if any person has withheld state income tax

from an interest, dividend, pension, or annuity payment, that person must be deemed

to be an employer for purposes of sections 57-38-59 through 57-38-61 and shall

comply with the requirements of those sections. For purposes of this subsection, the

tax commissioner is authorized to prescribe rules to specifically exclude items that are

otherwise required to be reported under this subsection from the reporting

requirements of this subsection if, in the tax commissioner's judgment, the reporting of

the items does not contribute to the effective administration of the state's income tax

laws.

2. Every partnership carrying on a trade or business in this state shall make a return,

stating specifically the items of its gross income and the deductions allowed by this

chapter, and shall include in the return the name, address, social security number or

federal identification number, whichever applies, and the amount of the distributive

share of each partner.

3. All information returns required under subsection 1 must be made on the basis of a

calendar year for payments made during the calendar year and must be filed with the

tax commissioner on or before the due date for filing similar returns with the internal

revenue service. All partnership returns required under subsection 2 must be made on

or before the fifteenth day of the fourth month following the close of the fiscal year of

the partnership required to make the return, or if the return is made on the basis of a

calendar year, then the return must be made on or before the fifteenth day of April in

the year following the calendar year for which such return is made.

4. Each information return required under subsection 1 must be deemed to be filed with

the tax commissioner if the person required to make the return files with the tax

commissioner a copy of the information return along with a copy of the transmittal form

required to be filed with the internal revenue service. Each partnership return required

under subsection 2 must be signed and must contain or be verified by a written

declaration that it is made under the penalties of perjury.

5. Each information return required under subsection 1 must be deemed to be filed with

the tax commissioner if the person required to make the return has filed an information

report on magnetic tape with the United States internal revenue service. All such

persons who have received permission from the United States internal revenue

service to file on magnetic tape must notify the tax commissioner, by letter, within thirty

days of obtaining such permission. This subsection is conditioned on the existence of

an agreement between the state of North Dakota and the United States internal

revenue service to participate in combined federal-state information reporting.

6. In case of failure to file an information at the source return as required by subsection 1

by the date prescribed in subsection 3, and after thirty days' notice to file is given by

the tax commissioner, the tax commissioner may assess a penalty of ten dollars for

each failure to file, not to exceed two thousand dollars. In case of failure to file a

partnership return as required by subsection 2 on the date prescribed in subsection 3,

and after thirty days' notice to file is given by the tax commissioner, the tax

commissioner may assess a penalty of five hundred dollars for each failure to file.

7. Any person required to file an information return under subsection 1, and any

passthrough entity with ten or more partners, shareholders, members, or owners shall

file the return by electronic data interchange or other electronic media as determined

by the tax commissioner. The tax commissioner may waive, upon a showing of good

cause, the requirement to file the return or pay the tax due electronically.
N.D. Cent. Code § 57-60-02 — ND Code / Title 57 / Chapter 57-60 / Section 57-60-02
57-60-02. Imposition of taxes (Effective through June 30, 2026)
Status: in_force

57-60-02. Imposition of taxes. (Effective through June 30, 2026)

There is hereby imposed upon the operator of each coal conversion facility a tax paid

monthly for the privilege of producing products of such coal conversion facility. The rate of the

tax must be computed as follows:

1. For all coal conversion facilities, except as otherwise provided in this section, the tax is

measured by the gross receipts derived from the facility for the preceding month and is

in the amount of two percent of its gross receipts. Gross receipts derived from the sale

of a capital asset are not subject to the tax imposed by this subsection.

2. For electrical generating plants, the tax is at a rate of sixty-five one-hundredths of

one mill times sixty percent of the installed capacity of each unit times the number of

hours in the taxable period. All electrical energy generating units that begin

construction or complete repowering are exempt from eighty-five percent of the tax

imposed by this subsection for five years from the date of the first taxable production

or from the date of the first taxable production after repowering from the unit. If a unit is

incapable of generating electricity for eighteen consecutive months, the tax on that unit

for taxable periods beginning after the eighteenth month must be reduced by the ratio

that the cost of repair of the unit bears to the original cost of the unit. This reduced rate

remains in effect until the unit is capable of generating electricity.

3. For electrical generating plants, in addition to the tax imposed by subsection 2, there is

a tax at the rate of twenty-five one-hundredths of one mill on each kilowatt hour of

electricity produced for the purpose of sale. For all electrical generating plants that

begin construction or complete repowering, the production from the plants is exempt

from the tax imposed by this subsection for five years from the date of the first taxable

production or from the date of the first taxable production after repowering from the

plant.

4. For coal gasification plants, the tax is the greater of either the amount provided in

subsection 1 or thirteen and one-half cents on each one thousand cubic feet [28316.85

liters] of synthetic natural gas produced for the purpose of sale but not including any

amount of synthetic natural gas in excess of one hundred ten million cubic feet per

day.

5. For all coal conversion facilities, other than electrical generating plants, the production

from the facilities is exempt from eighty-five percent of the tax imposed by this section

for a period of five years from the date of first taxable production from the facility. The

operator of each facility applying for exemption under this subsection shall certify to

the tax commissioner the date of first taxable production of the facility.

6. For coal beneficiation plants, the tax is twenty cents on each ton of two thousand

pounds [907.18 kilograms] of beneficiated coal produced for the purpose of sale, or

one and one-quarter percent of the gross receipts derived from such facility for the

preceding month, whichever amount is greater. Any amount of beneficiated coal

produced in excess of eighty percent of the design capacity of the coal beneficiation

plant or produced for use within a coal conversion facility is exempt from such tax.

7. With the exception of the tax imposed under subsection 3, the board of county

commissioners, by resolution, may grant the operator of a plant or facility located

within the county a partial or complete exemption from up to fifteen percent of the tax

imposed under this section for a period not to extend past June 30, 2026. If a board of

county commissioners grants a partial or complete exemption for a specific plant or

facility under this subsection, subsection 2 of section 57-60-14 does not apply.

Notwithstanding section 57-60-14, any tax collected from a plant or facility subject to

the exemption provided by this subsection must be allocated entirely to the county for

allocation as provided in section 57-60-15.

Imposition of taxes. (Effective after June 30, 2026, and through June 30, 2031) There

is hereby imposed upon the operator of each coal conversion facility a tax paid monthly for the

privilege of producing products of such coal conversion facility. The rate of the tax must be

computed as follows:

1. For all coal conversion facilities, except as otherwise provided in this section, the tax is

measured by the gross receipts derived from the facility for the preceding month and is

in the amount of two percent of its gross receipts. Gross receipts derived from the sale

of a capital asset are not subject to the tax imposed by this subsection.

2. For electrical generating plants, the tax is at a rate of sixty-five one-hundredths of

one mill times sixty percent of the installed capacity of each unit times the number of

hours in the taxable period. All electrical energy generating units that begin

construction or complete repowering are exempt from eighty-five percent of the tax

imposed by this subsection for five years from the date of the first taxable production

or from the date of the first taxable production after repowering from the unit. If a unit is

incapable of generating electricity for eighteen consecutive months, the tax on that unit

for taxable periods beginning after the eighteenth month must be reduced by the ratio

that the cost of repair of the unit bears to the original cost of the unit. This reduced rate

remains in effect until the unit is capable of generating electricity.

3. For electrical generating plants, in addition to the tax imposed by subsection 2, there is

a tax at the rate of twenty-five one-hundredths of one mill on each kilowatt hour of

electricity produced for the purpose of sale. For all electrical generating plants that

begin construction or complete repowering, the production from the plants is exempt

from the tax imposed by this subsection for five years from the date of the first taxable

production or from the date of the first taxable production after repowering from the

plant.

4. For coal gasification plants, the tax is the greater of either the amount provided in

subsection 1 or thirteen and one-half cents on each one thousand cubic feet [28316.85

liters] of synthetic natural gas produced for the purpose of sale but not including any

amount of synthetic natural gas in excess of one hundred ten million cubic feet per

day.

5. For all coal conversion facilities, other than electrical generating plants, the production

from the facilities is exempt from eighty-five percent of the tax imposed by this section

for a period of five years from the date of first taxable production from the facility. The

operator of each facility applying for exemption under this subsection shall certify to

the tax commissioner the date of first taxable production of the facility.

6. For coal beneficiation plants, the tax is twenty cents on each ton of two thousand

pounds [907.18 kilograms] of beneficiated coal produced for the purpose of sale, or

one and one-quarter percent of the gross receipts derived from such facility for the

preceding month, whichever amount is greater. Any amount of beneficiated coal

produced in excess of eighty percent of the design capacity of the coal beneficiation

plant or produced for use within a coal conversion facility is exempt from such tax.

7. With the exception of the tax imposed under subsection 3, the board of county

commissioners, by resolution, may grant the operator of a plant or facility located

within the county a partial or complete exemption from up to fifteen percent of the tax

imposed under this section for a period not to extend past June 30, 2031. If a board of

county commissioners grants a partial or complete exemption for a specific plant or

facility under this subsection, subsection 2 of section 57-60-14 does not apply.

Notwithstanding section 57-60-14, any tax collected from a plant or facility subject to

the exemption provided by this subsection must be allocated entirely to the county for

allocation as provided in section 57-60-15.

Imposition of taxes. (Effective after June 30, 2031) (Contingent effective date - See

note) There is hereby imposed upon the operator of each coal conversion facility a tax paid

monthly for the privilege of producing products of such coal conversion facility. The rate of the

tax must be computed as follows:

1. For all coal conversion facilities, except as otherwise provided in this section, the tax is

measured by the gross receipts derived from the facility for the preceding month and is

in the amount of two percent of its gross receipts. Gross receipts derived from the sale

of a capital asset are not subject to the tax imposed by this subsection.

2. For electrical generating plants, the tax is at a rate of sixty-five one-hundredths of one

mill times sixty percent of the installed capacity of each unit times the number of hours

in the taxable period. All electrical energy generating units that begin construction or

complete repowering are exempt from eighty-five percent of the tax imposed by this

subsection for five years from the date of the first taxable production or from the date

of the first taxable production after repowering from the unit. The board of county

commissioners may, by resolution, grant to the operator of an electrical generating

plant located within the county partial or complete exemption from the remaining

fifteen percent of the tax imposed by this subsection for a period not exceeding five

years from the date of the first taxable production or from the date of the first taxable

production after repowering from the unit. If a board of county commissioners grants a

partial or complete exemption for a specific coal conversion facility under this

subsection, the provisions of subsection 2 of section 57-60-14 do not apply as that

subsection relates to revenue from the specific unit of the coal conversion facility for

which the partial or complete exemption has been granted. Notwithstanding section

57-60-14, any tax collected from a unit subject to the exemption provided by this

subsection must be allocated entirely to the county for allocation as provided in section
N.D. Cent. Code § 57-15-26.3 — ND Code / Title 57 / Chapter 57-15 / Section 57-15-26.3
57-15-26.3. General tax levy of fire protection districts
Status: repealed

57-15-26.3. General tax levy of fire protection districts

Repealed by S.L. 2015, ch. 439, § 104.
N.D. Cent. Code § 57-02-40 — ND Code / Title 57 / Chapter 57-02 / Section 57-02-40
57-02-40. Taxes paramount lien on real estate - Statute of limitations not applicable to personal property taxes
Status: in_force

57-02-40. Taxes paramount lien on real estate - Statute of limitations not applicable to

personal property taxes.

1. Taxes upon real property are a perpetual paramount lien thereon against all persons,

except the United States and this state.

2. Taxes upon personal property shall not be affected by any general statute of

limitations.

3. A tax lien includes the principal of the tax, and all costs, penalties, interest, charges,

and expenses which by law accrue, attach, or are incurred.
N.D. Cent. Code § 57-22-05 — ND Code / Title 57 / Chapter 57-22 / Section 57-22-05
57-22-05. Property exempt from distraint
Status: in_force

57-22-05. Property exempt from distraint

No personal property is exempt from distraint and sale for the payment of personal property

taxes, except personal property consisting of household furniture, wearing apparel, and

necessary provisions belonging to the head of a family, to the value of one hundred dollars.
N.D. Cent. Code § 57-02-30 — ND Code / Title 57 / Chapter 57-02 / Section 57-02-30
57-02-30. Assessor may administer oaths
Status: in_force

57-02-30. Assessor may administer oaths

The assessor may administer oaths to all persons who are required to swear to any

statement or return in connection with the assessment and may examine, under oath, any

person whom the assessor may believe to have knowledge of the amount or value of the

personal property of any person refusing to list or to verify the list of personal property.
N.D. Cent. Code § 57-39.4-05 — ND Code / Title 57 / Chapter 57-39.4 / Section 57-39.4-05
57-39.4-05. (304) Notice for state tax changes
Status: in_force

57-39.4-05. (304) Notice for state tax changes

1. Each member state shall lessen the difficulties faced by sellers when there is a change

in a state sales or use tax rate or base by making a reasonable effort to do all of the

following:

a. Provide sellers with as much advance notice as practicable of a rate change.

b. Limit the effective date of a rate change to the first day of a calendar quarter.

c. Notify sellers of legislative changes in the tax base and amendments to sales and

use tax rules and regulations.

2. Failure of a seller to receive notice or failure of a member state to provide notice or

limit the effective date of a rate change shall not relieve the seller of its obligation to

collect sales or use taxes for that member state.

3. Each member state failing to provide for at least thirty days between the enactment of

the statute providing for a rate change and the effective date of such rate change shall

relieve the seller of liability for failing to collect tax at the new effective rate if:

a. The seller collected tax at the immediately preceding effective rate; and

b. The seller's failure to collect at the newly effective rate does not extend beyond

thirty days after the date of enactment of the new rate.

4. Notwithstanding subsection 3, if the member state establishes that the seller

fraudulently failed to collect at the new rate or solicits purchasers based on the

immediately preceding effective rate, this relief does not apply.

5. Member states may provide for relief of liability for failing to collect tax as a result of a

tax change beyond the liability relief required by subsection 3.
N.D. Cent. Code § 57-55-01.1 — ND Code / Title 57 / Chapter 57-55 / Section 57-55-01.1
57-55-01.1. Taxation and tax permits for mobile homes
Status: in_force

57-55-01.1. Taxation and tax permits for mobile homes

The owner of each mobile home is subject to taxes as determined under this chapter and

shall file an application for a mobile home tax permit with the director of tax equalization in the

county in which the mobile home is located within ten days after the mobile home is acquired,

moved, or first brought into this state. Application must be made on forms approved by the tax

commissioner and furnished by the county director of tax equalization and must contain the

necessary information to carry out the provisions of this chapter. A mobile home tax permit may

not be issued unless the owner pays the tax and any penalties in full to the county treasurer.

Upon payment of the tax, a mobile home tax permit must be issued to the owner of the mobile

home. The tax permit is valid throughout the state for the mobile home during the period for

which it was issued.
N.D. Cent. Code § 57-55-08 — ND Code / Title 57 / Chapter 57-55 / Section 57-55-08
57-55-08. Duty of mobile home park operators and licensed mobile home dealers - Penalty
Status: in_force

57-55-08. Duty of mobile home park operators and licensed mobile home dealers -

Penalty.

It is the duty of the owner, operator, or manager of each mobile home park or lot, or any

mobile home dealer to display in that person's office, in a conspicuous place, a notice listing the

provisions and requirements of this chapter. Such notice must be subscribed by the state tax

commissioner and must be furnished by the director of tax equalization of the county in which

the owner, operator, or manager of the mobile home park or lot, or mobile home dealer, resides.

It is the duty of the owner, operator, or manager of each mobile home park or lot to make a

quarterly written report on or before the fifteenth day following the last day of each calendar

quarter to the director of tax equalization of such county. Such report must list the number of

mobile homes; the name of the owner of each mobile home which is located within each lot in

the mobile home park; the name of the owner of each mobile home which has been moved into,

out of, or within the mobile home park; the name of the owner of each mobile home which

occupies more than one lot; and the lots which are vacant. In addition, the quarterly report must

provide the name and date of arrival or departure of each mobile home which has been moved

since the time of the last quarterly report. Any person who fails to make a report as required by

this section is guilty of an infraction.
N.D. Cent. Code § 57-11-03 — ND Code / Title 57 / Chapter 57-11 / Section 57-11-03
57-11-03. Duties of board
Status: in_force

57-11-03. Duties of board

At its meeting, the board of equalization shall proceed to equalize and correct the

assessment roll. It may change the valuation and assessment of any real property upon the roll

by increasing or diminishing the true and full valuation thereof as is reasonable and just to

render taxation uniform. All complaints and grievances of residents of the city must be heard

and decided by the board and it may make corrections as appear to be just. Complaints by

nonresidents with reference to the assessment of any real property and complaints by others

with reference to any assessment made after the meeting of the city board of equalization must

be heard and determined by the county board of equalization.
N.D. Cent. Code § 57-15-25 — ND Code / Title 57 / Chapter 57-15 / Section 57-15-25
57-15-25. County equalization fund - How constituted
Status: repealed

57-15-25. County equalization fund - How constituted

Repealed by omission from this code.
N.D. Cent. Code § 57-02-48 — ND Code / Title 57 / Chapter 57-02 / Section 57-02-48
57-02-48. Failure to designate billboard owner - Penalty
Status: in_force

57-02-48. Failure to designate billboard owner - Penalty

If the owner of such billboard fails to comply with the provisions of section 57-02-47 within

sixty days after the erection of such billboard, such owner is guilty of an infraction.
N.D. Cent. Code § 57-43.2-11 — ND Code / Title 57 / Chapter 57-43.2 / Section 57-43.2-11
57-43.2-11. Report by refiner, supplier, distributor, retailer, importer, or exporter required
Status: in_force

57-43.2-11. Report by refiner, supplier, distributor, retailer, importer, or exporter

required.

1. A refiner, supplier, distributor, retailer, importer, or exporter shall file a monthly report

with the commissioner no later than the twenty-fifth day of each calendar month

covering special fuel sold and used 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 commissioner may require separate reports to be filed

covering liquefied petroleum gases. 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. 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, including:

a. A detailed schedule of special fuel refined, purchased, imported, and exported.

b. A detailed schedule of special fuel sold to a person eligible to purchase the

special fuel without the tax imposed by this chapter.

c. A detailed schedule of special fuel sold tax-paid to a person for resale, including a

list of persons who purchased the special fuel for resale.

d. The total number of gallons of special fuel sold and used subject to tax imposed

by this chapter.

e. The number of gallons of special fuel sold tax-exempt to a qualified consumer.

f. The number of gallons of special fuel in physical inventory at the beginning of the

calendar month, the number of gallons in physical inventory at the close of the

calendar month, and any gains or losses experienced.

3. The report must be signed by the taxpayer to be valid and must contain a written

declaration that it is made and subscribed under penalties of perjury. The tax

commissioner may prescribe alternative methods for signing, subscribing, or verifying

a report 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 § 57-55-01.2 — ND Code / Title 57 / Chapter 57-55 / Section 57-55-01.2
57-55-01.2. Statements of full consideration to be filed with application for title to mobile homes - Sales ratio study - Penalty
Status: in_force

57-55-01.2. Statements of full consideration to be filed with application for title to

mobile homes - Sales ratio study - Penalty.

Any person who has purchased a mobile home and is applying for a title under section

39-18-03 shall present, with the application, a certified statement of the full consideration paid

for the mobile home. The director of the department of transportation may not issue a certificate

of title to the mobile home until the certified statement is received. The director of the

department of transportation shall accumulate and at least monthly forward to the state board of

equalization a report containing the information filed in the director's office pursuant to this

section. The state board of equalization shall prescribe the necessary forms for the statements

and reports to be used in carrying out the purposes of this section, and the forms must contain a

space for the explanation of special circumstances which may have contributed to the amount of

the consideration. The state board of equalization shall furnish this information to the state tax

commissioner who shall conduct a sales ratio study to determine the proper assessment values

of mobile homes under this chapter. Any person who, in the statement provided for in this

section, willfully falsifies the consideration paid for the transferred mobile home is guilty of a

class B misdemeanor.
N.D. Cent. Code § 57-40.3-02 — ND Code / Title 57 / Chapter 57-40.3 / Section 57-40.3-02
57-40.3-02. Tax imposed
Status: in_force

57-40.3-02. Tax imposed

There is hereby imposed an excise tax at the rate of five percent on the purchase price of

any motor vehicle purchased or acquired either in or outside of the state of North Dakota for use

on the streets and highways of this state and required to be registered under the laws of this

state.
N.D. Cent. Code § 57-39.4-07 — ND Code / Title 57 / Chapter 57-39.4 / Section 57-39.4-07
57-39.4-07. (306) Relief from certain liability
Status: in_force

57-39.4-07. (306) Relief from certain liability

Each member state shall relieve sellers and certified service providers using databases

under subsections 6, 7, and 8 of section 57-39.4-06 from liability to the member state and local

jurisdictions for having charged and collected the incorrect amount of sales or use tax resulting

from the seller or certified service provider relying on erroneous data provided by a member

state on tax rates, boundaries, or taxing jurisdiction assignments. After providing adequate

notice as determined by the governing board, a member state that provides an address-based

database for assigning taxing jurisdictions under subsection 7 or 8 of section 57-39.4-06 may

cease providing liability relief for errors resulting from the reliance on the database provided by

the member state under subsection 6 of section 57-39.4-06. If a seller demonstrates that

requiring the use of the address-based database would create an undue hardship, a member

state and the governing board may extend the relief from liability to such seller for a designated

period of time.
N.D. Cent. Code § 57-29-03 — ND Code / Title 57 / Chapter 57-29 / Section 57-29-03
57-29-03. Payment of tax liens
Status: in_force

57-29-03. Payment of tax liens

The trustee for the state of North Dakota, or the Bank of North Dakota, as agent for the

trustee, when the income received or in prospect from any particular tract of land acquired

warrants it, shall pay to any county owning and holding any tax lien, tax sale certificate, or tax

title suspended under the provisions of section 57-29-01 but otherwise legally sufficient, moneys

equal in amount to the original amount of the general taxes upon which such lien, certificate, or

title is based, and the treasurer of such county shall accept such moneys in full payment of the

amount due on or invested in such tax lien, certificate, or title, which thereafter is null and void,

and the evidences of which thereupon must be canceled from the tax records of the state and of

its subdivisions by the appropriate fiscal officers.
N.D. Cent. Code § 57-13-04 — ND Code / Title 57 / Chapter 57-13 / Section 57-13-04
57-13-04. General duties and powers of board
Status: in_force

57-13-04. General duties and powers of board

The state board of equalization shall equalize the valuation and assessment of property

throughout the state, and has power to equalize the assessment, classification, and exemption

status of property in this state between assessment districts of the same county, and between

the different counties of the state. It shall:

1. Equalize the assessment of real property by adding to the aggregate value thereof in

any assessment district in a county and in every county in the state in which the board

may believe the valuation too low, such percentage rate as will raise the same to its

proper value as provided by law, and by deducting from the aggregate assessed value

thereof, in any assessment district in a county and every county in the state in which

the board may believe the value too high, such percentage as will reduce the same to

its proper value as provided by law. City lots must be equalized in the manner provided

for equalizing other real property.

2. In making such equalization, add to or deduct from the aggregate assessed valuation

of lands and city lots such percentage as may be deemed by the board to be equitable

and just, but in all cases of addition to or deduction from the assessed valuation of any

class of property in the several assessment districts in each county and in the several

counties of the state, or throughout the state, the percentage rate of addition or

deduction must be even and not fractional.

3. In equalizing individual assessments:

a. If it believes an assessment to be too high, the board may reduce the

assessment on any separate piece or parcel of real estate if the owner of the

property has appealed such assessment to the board either by appearing

personally or by a representative before the board or by mail or other

communication to the board in which the property owner's reasons for asking for

the reduction are made known to the board.

(1) The board does not have authority to reduce an assessment until the owner

of the property has established to the satisfaction of the board that the

owner of the property had first appealed the assessment to the local

equalization board of the taxing district in which the property was assessed

and to the county board of equalization of the county in which the property

was assessed.

(2) The board does not have authority to reduce a new assessment provided for

under section 57-14-08 until the owner of the property has established to the

satisfaction of the board that the owner of the property had first appealed

the assessment to the county board of equalization of the county in which

the property was assessed.

b. If it believes an assessment to be too low, the board may increase the

assessment on any separate piece or parcel of real estate. The secretary of the

board, by mail sent to the last-known address of the owner to whom the property

was assessed, shall notify such person of the amount of increase made by the

board in such assessment.

c. The percentage of reduction or increase made by the board under this subsection

in any assessment must be a whole-numbered amount and not a fractional

amount.

4. Equalize the classification and taxable status of real property in any assessment

district in a county and in every county in the state in which the board determines the

classification or taxable status is incorrect or inequitable. The board may equalize

property under this subsection if information is received indicating that property within

the assessment district or county may be erroneously classified or the property's

taxable status is incorrect. The board may also equalize property under this subsection

if a property owner has properly appealed the property's classification or taxable

status. In the case of an appeal, the owner of the property must establish to the

satisfaction of the board that the owner of the property had first appealed the

classification or taxable status determination to the local equalization board of the

taxing district in which the property is situated and to the county board of equalization

of the county in which the property is situated.

5. Provide for reviews of selected properties, parcels, or lots within each county by the

tax commissioner, state supervisor of assessments, or their designee, to verify the

accuracy of real property assessment listings, valuations, classifications, and eligibility

for exemptions. The reviews must be examined by the state board of equalization at its

annual meeting in August. The board may make necessary corrections in the property

assessment listings, valuations, classifications, and eligibility for exemptions or direct

the affected township, city, or county governing body to make the corrections ordered

by the state board of equalization resulting from its examination of the reviews

provided for in this section.

6. The board may prescribe rules and regulations necessary and advisable for the

detailed administration of and compliance with this section.

7. If any county or county official fails to take action ordered by the state board of

equalization under the authority granted to it in this chapter or chapter 57-02, the

board may petition any judge of the district court to issue a restraining order, writ of

mandamus, or other form of declaratory or injunctive relief requiring the county or

county official to comply with the order of the board. The order or notice upon the

petition shall be returnable not more than ten days after the filing of the petition. The

petition must be heard and determined on the return day, or on such day thereafter as

the court shall fix, having regard to the speediest possible determination of the case

consistent with the rights of the parties. The county or county official must show cause

why the county or county official should not comply with any directive or order of the

board. The judgment must include costs in favor of the prevailing party.

8. The board may order a new assessment of any class of property, or of all the property,

located within any political subdivision if, in its opinion, taxable property located within

that subdivision has escaped assessment in whole or in part, has been assessed

unfairly, or has not been assessed according to law. A new assessment ordered by the

board must be made as provided in section 57-14-08.

9. A property owner may appeal the assessment, classification, and exempt status of the

owner's property to the state board of equalization if the property owner was

foreclosed from attending assessment proceedings because of the failure to

substantially comply with the notice requirements in chapters 57-02 or 57-12, or

because of an irregularity in the township, city, or county assessment proceedings.
N.D. Cent. Code § 57-38.1-04 — ND Code / Title 57 / Chapter 57-38.1 / Section 57-38.1-04
57-38.1-04. Certain items - Allocation
Status: in_force

57-38.1-04. Certain items - Allocation

Rents and royalties from real or tangible personal property, capital gains, interest, dividends,

or patent or copyright royalties, to the extent that they constitute nonbusiness income, must be

allocated, net of related expenses, as provided in sections 57-38.1-05 through 57-38.1-08.
N.D. Cent. Code § 57-60-10 — ND Code / Title 57 / Chapter 57-60 / Section 57-60-10
57-60-10. Lien for tax
Status: in_force

57-60-10. Lien for tax

The tax herein provided for must, at all times, be and constitutes a first and paramount lien

in favor of the state of North Dakota upon all property and rights to property, whether real or

personal, belonging to the taxpayer, and such lien may be foreclosed in the manner provided in
N.D. Cent. Code § 57-40.3-04 — ND Code / Title 57 / Chapter 57-40.3 / Section 57-40.3-04
57-40.3-04. Exemptions
Status: in_force

57-40.3-04. Exemptions

There are specifically exempted from the provisions of this chapter and from computation of

the amount of tax imposed by it the following:

1. Any motor vehicle acquired by, or leased and in the possession of, a resident disabled

veteran under the provisions of Pub. L. 79-663 [38 U.S.C. 3901], a resident disabled

veteran who has a one hundred percent service-connected disability as determined by

the department of veterans' affairs, or a resident disabled veteran who has an

extra-schedular rating to include individual unemployability which results in the veteran

being paid at the one hundred percent rate as determined by the department of

veterans' affairs who registers, or is eligible to register, the vehicle with a distinctive

license plate issued by the department of transportation under subdivision j of

subsection 2 of section 39-04-18. A surviving spouse who is receiving United States

department of veterans affairs dependency and indemnity compensation is eligible for

the exemption in this subsection. If the determination of disability or service-connected

death occurs subsequent to the qualifying veteran's death through application of a law

that renders a surviving spouse of a qualifying veteran eligible for United States

department of veterans affairs disability and indemnity compensation, the

determination for purposes of the exemption under this subsection is presumed to

precede the veteran's death. Sufficient proof of receipt of United States department of

veterans affairs dependency and indemnity compensation includes correspondence

directed to a surviving spouse of a qualifying veteran by the United States department

of veterans affairs which indicates the surviving spouse is a survivor of the qualifying

veteran and is in receipt of United States department of veterans affairs dependency

and indemnity compensation.

2. a. Any motor vehicle procured by, owned, or in possession of:

(1) The federal government;

(2) The state government;

(3) A political subdivision of this state;

(4) A tribal government of a federally recognized Indian tribe within the

boundaries of any reservation in this state; or

(5) A person on behalf of the North Dakota lottery when the motor vehicle is to

be awarded as a prize in a game or promotion.

b. For purposes of this subsection, an "Indian tribe" means a tribal government

agency, instrumentality, or political subdivision that performs essential

government functions. The term does not include a business entity or agency with

the primary purpose of operating a business enterprise.

3. Motor carrier vehicles in excess of twenty thousand pounds [9071.85 kilograms] gross

weight, whether owned or leased, engaged in interstate commerce but only to the

extent their fleet miles outside North Dakota bear to their total fleet miles. For the

purposes of this subsection, "fleet miles" means those miles reported in accordance

with the international registration plan and must coincide with the mileage reporting

period required by the plan. For the purposes of this subsection, "motor carrier

vehicles" means any vehicles used upon public streets or highways for the purpose of

transporting persons or property for commercial purposes. To claim this exemption, the

motor carrier's vehicles must be both titled and registered in this state.

4. Any motor vehicle transferred without consideration to or from a person within thirty

days prior to that person entering into the armed services of the United States or within

thirty days after discharge therefrom or while serving in the armed services of the

United States; provided the person certifies to the director of the department of

transportation that the transfer is made only by reason of entering into, serving in, or

being discharged from the armed services of the United States.

5. a. A motor vehicle acquired by inheritance from, by bequest of, or operation of a

trust created by a decedent who owned it;

b. The transfer of a motor vehicle that was previously titled or licensed in the name

of an individual or in the names of two or more joint tenants and subsequently

transferred without monetary consideration to one or more joint tenants, including

a transfer into a trust in which one or more of the joint tenants is beneficiary or

trustee;

c. The transfer of a motor vehicle by way of gift between a husband and wife, parent

and child, grandparent and grandchild, or brothers and sisters, including a

transfer into a trust in which the trustor and beneficiary occupy one of these

relationships;

d. The transfer of a motor vehicle without monetary consideration into a trust in

which the beneficiary is the person in whose name the motor vehicle was

previously titled or licensed;

e. The transfer of a motor vehicle to reflect a new name of the owner caused by a

business reorganization in which the ownership of the reorganized business

remains in the same person or persons as before the reorganization, if the title

transfer is completed within one hundred eighty days from the effective date of

the reorganization;

f. The transfer of a motor vehicle previously transferred under subdivision e which

returns ownership to the previous owner; and

g. The transfer of a motor vehicle without monetary consideration from a revocable

living trust to the trustor or to the spouse, child, or sibling of the trustor.

6. Motor vehicles transferred between a lessee and lessor; provided, that the lessee has

been in continuous possession of such vehicle for a period of one year or longer, and

further provided that the lessor has paid either the tax imposed under section

57-40.3-02 at the time of titling or licensing the vehicle in this state or the use tax

imposed by chapter 57-40.2.

7. Any motor vehicle in the possession of and used exclusively by a nonprofit senior

citizens' or handicapped persons' corporation for transportation of the elderly or

disabled; provided, that the motor vehicle may not be used for commercial activities.

8. Any motor vehicle that does not exceed ten thousand pounds [4535.92 kilograms]

gross weight and which is acquired by, or leased and in the possession of, a

permanently physically disabled, licensed driver who is restricted to operating only

motor vehicles equipped with special controls to compensate for the disability, or by

permanently physically disabled individuals who have either surrendered or who have

been denied a driver's license because of a permanent physical disability, provided the

individuals obtain from the director of the department of transportation or the director's

authorized representative a statement that the individual has a restricted driver's

license or has either surrendered or has not been issued a driver's license because of

a permanent physical disability; a copy of the statement must be attached to the

application for registration of the title to the motor vehicle for which the exemption from

tax under this chapter is claimed. If the applicant does not have the statement at the

time of application for registration of the title, motor vehicle excise tax is due and must

be paid. However, if the applicant provides the statement to the director of the

department of transportation, the applicant may apply for a refund of the taxes paid in

the manner provided in chapter 57-40.4. Any motor vehicle acquired subject to this

exemption must be disposed of either by transfer to another permanently physically

disabled person or by a trade-in on another exempt sale or by a transfer involving a

sale subject to sales or use tax before another motor vehicle can be acquired subject

to the benefits of this exemption clause.

9. Any motor vehicle registered under chapter 39-04 for the first time by a person other

than a manufacturer of motor vehicles, as defined in section 39-01-01, who assembled

the motor vehicle for that person's own use.

10. Motor vehicles acquired by, or leased and in the possession of, any parochial or

private nonprofit school to be used for the transportation of students; provided, that to

qualify a school must normally maintain a regular faculty and curriculum and must

have a regularly organized body of students in attendance, and provided that the

vehicles are not to be used for commercial activities.

11. Any motor vehicle with a gross vehicle weight of at least a class six, seven, or eight

chassis, purchased for installation or assembly of heavy duty equipment by a person

engaged in the business of installing or assembling the equipment, which when

completed forms an integral part of a vehicle, has limited marketability, and is not

normally sold to the general public. This exemption applies only when the

manufacturer's statement of origin is reassigned to the installer or assembler by a

licensed new motor vehicle dealer on a form prescribed by the tax commissioner. The

motor vehicle and installed equipment must be sold as a unit when completed. "Heavy

duty equipment" includes fuel delivery tanks, refuse bodies, cranes, aerial bucket

devices, bus bodies regardless of gross vehicle weight, and digger derricks.

12. Motor vehicles acquired through purchase or gift by any nonprofit county and local

historical societies that are exempt from federal income taxation under section 501(c)

(3) of the United States Internal Revenue Code [26 U.S.C. 501(c)(3)].

13. Any motor vehicle acquired by, or leased and in the possession of, a resident who was

a prisoner of war and who registers the vehicle with a distinctive license plate issued

by the department of transportation under subdivision o of subsection 2 of section
N.D. Cent. Code § 57-37.1-07 — ND Code / Title 57 / Chapter 57-37.1 / Section 57-37.1-07
57-37.1-07. Taxes payable as of date of death - Interest rate
Status: in_force

57-37.1-07. Taxes payable as of date of death - Interest rate

The tax imposed by this chapter is due and payable at the death of the decedent, and if not

paid within fifteen months after the date of death, must bear interest at the rate of one percent

per month or fraction thereof to be computed from the expiration of fifteen months after death

until the amount is paid. The tax commissioner may for good cause waive all or any part of any

interest that attaches under the provisions of this section.
N.D. Cent. Code § 57-06-04 — ND Code / Title 57 / Chapter 57-06 / Section 57-06-04
57-06-04. Property jointly owned
Status: in_force

57-06-04. Property jointly owned

When property subject to assessment under the provisions of this chapter is owned jointly

by two or more companies, the state board of equalization may assess such property to the

company having the control, supervision, and maintenance thereof, or to the owning companies,

in proportion to the values of their respective interests therein. Every company, in its return

required under this chapter, shall set forth in detail property thus jointly owned so as to show

specifically what interest each joint owner has therein. Notice to any company having control,

supervision, and maintenance of such jointly owned property is notice to all companies

interested therein.
N.D. Cent. Code § 57-23-12 — ND Code / Title 57 / Chapter 57-23 / Section 57-23-12
57-23-12. Limitations of chapter
Status: in_force

57-23-12. Limitations of chapter

The right to proceed to recover taxes paid under protest, as provided by law, is not qualified

or limited by this chapter.
N.D. Cent. Code § 57-23-01 — ND Code / Title 57 / Chapter 57-23 / Section 57-23-01
57-23-01. Correcting excessive assessment
Status: in_force

57-23-01. Correcting excessive assessment

All assessments of any taxable property in excess of the full and true value in money are

subject to correction and abatement and refund under the provisions of this chapter.
N.D. Cent. Code § 57-07-02 — ND Code / Title 57 / Chapter 57-07 / Section 57-07-02
57-07-02. Notice to be given
Status: in_force

57-07-02. Notice to be given

The tax commissioner shall give notice by mail to the company owning any property, which

has escaped taxation, of the tax commissioner's action in assessing the property and shall

describe the property and the amount of such assessment and notify such company to appear

before the tax commissioner at the tax commissioner's office at a specified time within fifteen

days after such notice to show cause, if any, why such property should not be added to the

assessment rolls.
N.D. Cent. Code § 57-36-01 — ND Code / Title 57 / Chapter 57-36 / Section 57-36-01
57-36-01. Definitions
Status: in_force

57-36-01. Definitions

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

1. "Chewing tobacco" means any leaf tobacco that is intended to be placed in the mouth.

2. "Cigar" means any roll of tobacco wrapped in tobacco.

3. "Cigarette" means any roll for smoking made wholly or in part of tobacco or processed

tobacco and encased in any material except tobacco. The term also means any

product of a cigarette-making machine.

4. "Cigarette-making machine" means a machine used for commercial purposes to

process tobacco into a roll or tube, formed or made from any material other than

tobacco, at a production rate of more than five rolls or tubes per minute.

5. "Consumer" means any person who has title to or possession of cigarettes, cigars,

pipe tobacco, electronic smoking devices, or other tobacco products in storage, for use

or other consumption in this state.

6. "Dealer" includes a retailer and any person other than a distributor who is engaged in

the business of selling cigarettes, cigarette papers, cigars, pipe tobacco, electronic

smoking devices, or other tobacco products, or any product of a cigarette-making

machine.

7. "Distributor" includes any person engaged in the business of producing or

manufacturing cigarettes, cigarette papers, cigars, pipe tobacco, electronic smoking

devices, or other tobacco products, or importing into this state cigarettes, cigarette

papers, cigars, pipe tobacco, electronic smoking devices, or other tobacco products,

for the purpose of distribution and sale thereof to dealers and retailers. The term also

includes a dealer that fabricates, repackages, compounds, or mixes electronic

smoking devices for purposes of sale to a consumer.

8. "Electronic smoking device" means a device that may be used to deliver an

aerosolized, vaporized, or heated substance containing nicotine, regardless of whether

the nicotine is natural or synthetic, to an individual inhaling from the device, and

includes an electronic cigarette, e-cigar, e-pipe, vape pen, and e-hookah. The term

includes any substance containing nicotine, regardless of whether the nicotine is

natural or synthetic, that may be aerosolized, vaporized, or heated by the device,

regardless of whether the device is sold separately. The term does not include:

a. A cigarette as defined in section 51-25-01;

b. A cigarette as defined in this section;

c. A drug, device, or combination product, as those terms are defined in the federal

Food, Drug, and Cosmetic Act [52 Stat. 1040; 21 U.S.C. 301 et seq.], approved

for sale by the United States food and drug administration; or

d. A battery or battery charger when sold separately.

9. "Licensed dealer" means a dealer licensed under the provisions of this chapter.

10. "Licensed distributor" means a distributor licensed under the provisions of this chapter.

11. "Other tobacco products" means snuff and chewing tobacco.

12. "Outlet" means each place of business from which tobacco products are sold.

13. "Person" means any individual, firm, fiduciary, partnership, corporation, limited liability

company, trust, or association however formed.

14. "Pipe tobacco" means any processed tobacco that, because of its appearance, type,

packaging, or labeling, is suitable for use and likely to be offered to, or purchased by,

consumers as tobacco to be smoked in a pipe.

15. "Place of business" means a place where tobacco products are sold or where tobacco

products are manufactured, fabricated, stored, or kept for purposes of sale or

consumption.

16. "Retailer" means a person engaged in the business of selling cigarettes, cigars, pipe

tobacco, electronic smoking devices, or other tobacco products to consumers.

17. "Sale" or "sell" applies to gifts, exchanges, and barter.

18. "Snuff" means any finely cut, ground, or powdered tobacco that is intended to be

placed in the mouth or nose.

19. "Storage" means any keeping or retention of cigarettes, cigars, pipe tobacco,

electronic smoking devices, or other tobacco products for use or consumption in this

state.

20. "Use" means the exercise of any right or power incidental to the ownership or

possession of cigarettes, cigars, pipe tobacco, electronic smoking devices, or other

tobacco products.
N.D. Cent. Code § 57-34-04.3 — ND Code / Title 57 / Chapter 57-34 / Section 57-34-04.3
57-34-04.3. Claims for credit or refund - Continuing appropriation
Status: in_force

57-34-04.3. Claims for credit or refund - Continuing appropriation

1. A telecommunications carrier may file a claim for credit or refund of an overpayment of

any tax imposed by this chapter within three years after the due date of the return or

within three years after the return was filed, whichever period expires later.

2. A claim for credit or refund must be made by filing with the tax commissioner an

amended return, or other report as prescribed by the tax commissioner, accompanied

by a statement outlining the specific grounds upon which the claim for credit or refund

is based.

3. Refunds under this section must be paid by the tax commissioner and are

appropriated from the state general fund as a standing and continuing appropriation to

the tax commissioner for that purpose.

4. The tax commissioner shall notify the telecommunications carrier if the state board of

equalization disallows all or part of a claim for credit or refund. The decision of the

state board of equalization denying a claim for credit or refund is final and irrevocable

unless the telecommunications carrier brings an action against the state in district

court within six months of the mailing of the notice denying the claim for credit or

refund.
N.D. Cent. Code § 57-61-01.2 — ND Code / Title 57 / Chapter 57-61 / Section 57-61-01.2
57-61-01.2. When coal or commercial leonardite considered severed
Status: in_force

57-61-01.2. When coal or commercial leonardite considered severed

Coal or commercial leonardite is considered to be severed for the purposes of this chapter

when it is first removed from where it was placed by nature, unless within thirty days of first

removal it is placed into a long-term inventory storage deposit, in which case it is considered to

be severed when removed from the deposit or it is pledged as collateral on a loan. A long-term

inventory storage deposit is one which is so identified in a mining plan approved by the public

service commission pursuant to chapter 38-14.1 and which as part of that plan is covered with

soil and subjected to reclamation requirements during the time it serves as a deposit and before

coal or commercial leonardite is removed therefrom.
N.D. Cent. Code § 57-40.6-14 — ND Code / Title 57 / Chapter 57-40.6 / Section 57-40.6-14
57-40.6-14. Prepaid wireless emergency 911 fee
Status: in_force

57-40.6-14. Prepaid wireless emergency 911 fee

1. There is imposed a prepaid wireless emergency 911 fee of two and one-half percent

on the gross receipts of sellers from all sales at retail of prepaid wireless services in

this state.

a. A retail transaction that is made, in person, by a consumer at a business location

of the seller shall be treated as occurring in this state if that business location is in

this state. Any other retail transaction shall be treated as occurring in this state if

the retail transaction is treated as occurring in this state under the provisions of

chapter 57-39.4 as those provisions apply to a prepaid wireless calling service.

b. Prepaid wireless emergency 911 fees collected by sellers shall be remitted to the

commissioner.

c. An entity required to collect and remit the prepaid wireless emergency 911 fee

shall register with the commissioner. The registration shall be made in the form

prescribed by the commissioner, in which the registrant shall identify the name

under which the registrant transacts or intends to transact business, the location

of the business, the federal identification number, and other information as the

commissioner may require.

d. Gross receipts from sales at retail of prepaid wireless services are exempt from

the prepaid wireless emergency 911 fee imposed by this section when the sale is

made to a person entitled to a sales and use tax exemption under subsection 6 or

12 of section 57-39.2-04.

2. The prepaid wireless emergency 911 fee shall be collected by the seller from the

consumer. The amount of the prepaid wireless emergency 911 fee shall be either

separately stated on an invoice, receipt, or other similar document that is provided to

the consumer by the seller, or otherwise disclosed to the consumer.

3. The prepaid wireless emergency 911 fee is the liability of the consumer and not of the

seller or any provider, except that the seller shall be liable to remit all prepaid wireless

emergency 911 fees the seller collects from the consumer, including all fees the seller

is deemed to collect when the amount of the fee has not been separately stated on an

invoice, receipt, or other similar document provided to the consumer by the seller.

4. If the amount of the prepaid wireless emergency 911 fee imposed by this section is

separately stated on an invoice, receipt, or other similar document provided to the

consumer, the prepaid wireless emergency 911 fee may not be included in the base for

measuring any other tax, fee, surcharge, or other charge that is imposed by this state,

any political subdivision of this state, or any intergovernmental agency.

5. When prepaid wireless service is sold with one or more other products or services for

a single, nonitemized price, then the percentage specified in subsection 1 shall apply

to the entire nonitemized price unless the seller elects to apply the percentage to:

a. The amount of the prepaid wireless service that is disclosed to the consumer as a

dollar amount, including the fee imposed by this section; or

b. The seller identifies the portion of the price that is attributable to the prepaid

wireless service by reasonable and verifiable standards from its books and

records that are kept in the regular course of business.

6. If a minimal amount of prepaid wireless service is sold with a prepaid wireless device

for a single, nonitemized price, then the seller may elect not to apply the percentage

specified in subsection 1. For purposes of this subsection, an amount of service

denominated as ten minutes or less, or five dollars or less, is minimal.

7. The provisions of chapter 57-39.2, pertaining to the administration of the retail sales

tax, including provisions for audit, refunds, credits, or rules, not inconsistent with the

provisions of this chapter, govern the administration of the prepaid wireless emergency

911 fee imposed in this chapter.

8. a. A seller must complete a prepaid emergency 911 fee return reporting the gross

receipts of the seller for prepaid wireless services sold, the amount of the prepaid

wireless emergency 911 fee for the period covered by the return, and any other

information the commissioner may require to enable the seller to correctly

compute and collect the prepaid wireless emergency 911 fee.

b. If the seller is a retailer under chapter 57-39.2, the seller may file the prepaid

emergency 911 fee return and pay the fees due at the same time the sales and

use tax is due under section 57-39.2-11 or 57-39.2-12.

c. The seller required to collect, report, and remit the prepaid wireless

emergency 911 fee imposed under this section may retain three percent of the

fee.
N.D. Cent. Code § 57-40.2-15.3 — ND Code / Title 57 / Chapter 57-40.2 / Section 57-40.2-15.3
57-40.2-15.3. Liability of a general partner in a limited liability limited partnership
Status: in_force

57-40.2-15.3. Liability of a general partner in a limited liability limited partnership

1. If a limited liability limited partnership required to hold a permit under this chapter fails

for any reason to file the required returns or to pay the tax due under this chapter, the

general partners, jointly or severally, charged with the responsibility of supervising the

preparation of the returns and payment of the tax are personally liable for the

partnership's failure. The dissolution of a limited liability limited partnership does not

discharge a general partner's liability for a prior failure of the partnership 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 general partners elect not to be personally liable for the failure to file the required

returns or to pay the tax due, the limited liability limited partnership 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 limited partnership.
N.D. Cent. Code § 57-06-06 — ND Code / Title 57 / Chapter 57-06 / Section 57-06-06
57-06-06. Reports of companies
Status: in_force

57-06-06. Reports of companies

Each company required to be assessed under the provisions of this chapter annually, on or

before the first day of May, under oath of the president or other chief executive officer, and the

secretary or treasurer or auditor or superintendent of the company, shall make and file with the

tax commissioner, in the manner prescribed by the tax commissioner, a report containing the

following information, so far as applicable to the company making the report, as of January first

of the year in which the report is furnished:

1. The name of the company.

2. The nature of the company, whether a person, association, corporation, or limited

liability company, and under the laws of the state or country organized, the date of

original organization, the date of reorganization, consolidation, or merger, with specific

reference to laws authorizing the same.

3. Location of its principal office.

4. The name of the place where its books, papers, and accounts are kept.

5. The name and post-office address of the president, secretary, treasurer, auditor,

superintendent, general manager, and all other general officers.

6. The name and post-office address of the chief officer or managing agent of the

company in North Dakota and of all other general officers residing in this state.

7. The total number of shares of capital stock.

8. The par value of the shares of the capital stock for the whole system, showing

separately the amount authorized, amount issued, amount outstanding, and dividends

paid thereon.

9. If the capital stock has no market value, the actual value on the dates and for the

periods designated by the tax commissioner.

10. The funded debt of the company for the whole system and a detailed statement of all

series of bonds, debentures, or other securities, forming a part of the funded debt, at

par value, with the date of issue, maturity, rate of interest, and amount of interest for

the preceding year.

11. The market value of each series of funded debt securities for the whole system on the

dates and for the periods designated by the tax commissioner, and if the whole or a

part of the funded debt has no market value, then its actual value for the dates and

periods as the tax commissioner may specify.

12. The general description of the operative and nonoperative real estate of the company

in North Dakota as would be sufficient in a conveyance thereof, under a judicial

decree, to vest in the grantee all title and interest in and to the property.

13. A description of the personal property of the company, including moneys and credits,

held by the company as a whole system, and the part of the property apportioned to

the line in North Dakota.

14. The whole length of the lines of the system operated by the company and the length of

the lines in North Dakota, whether operated as owner, lessee, or otherwise. The length

of the line operated for the whole system and in North Dakota shall be separately

reported.

15. The entire gross earnings of the company from operation, expenses of operation, net

earnings and income from operation, and the income from other sources, for the whole

system, and in North Dakota, for the years or period the tax commissioner may

request or specify, not exceeding five years.

16. The location of the property of the company within this state by counties,

municipalities, and districts, in the manner and detail as the tax commissioner shall

prescribe.

17. Other facts and information as the tax commissioner may require or which the

company may deem material relating to the taxation of its property in this state.
N.D. Cent. Code § 57-38.1-21 — ND Code / Title 57 / Chapter 57-38.1 / Section 57-38.1-21
57-38.1-21. Effective date
Status: in_force

57-38.1-21. Effective date

The provisions of this chapter apply to all income accruing after January 1, 1965, for

taxpayers operating on a calendar year basis, and apply to income accruing in 1965 after the

beginning of their fiscal year for taxpayers operating on a fiscal year basis.
N.D. Cent. Code § 57-29-02 — ND Code / Title 57 / Chapter 57-29 / Section 57-29-02
57-29-02. Reinstatement of tax liens upon sale
Status: in_force

57-29-02. Reinstatement of tax liens upon sale

Upon the sale of tracts of land by the state of North Dakota or any of its agencies,

departments, or instrumentalities, and upon payment to the state of North Dakota or any of its

agencies, departments, or instrumentalities of not less than twenty percent of the sale price of

the particular tract or tracts sold, the provisions of section 57-29-01 become inoperative with

respect to such lands, and the general statutory remedies to enforce and effectuate tax liens

and titles again are applicable.
N.D. Cent. Code § 57-02-49 — ND Code / Title 57 / Chapter 57-02 / Section 57-02-49
57-02-49. Billboard reports - Contents - Filing - Penalty
Status: repealed

57-02-49. Billboard reports - Contents - Filing - Penalty

Repealed by S.L. 1975, ch. 524, § 2.
N.D. Cent. Code § 57-34-03 — ND Code / Title 57 / Chapter 57-34 / Section 57-34-03
57-34-03. Computation of taxes by tax commissioner - Exemption for high-volume customers - Continuing appropriation
Status: in_force

57-34-03. Computation of taxes by tax commissioner - Exemption for high-volume

customers - Continuing appropriation.

1. On or before July fifteenth of each year, the tax commissioner shall review the report

under section 57-34-02 and compute the total tax to be assessed against each

telecommunications carrier in this state at a rate of two and one-half percent of

adjusted gross receipts. If the tax commissioner's computation of the total tax differs

from the amount computed by a telecommunications carrier, the tax commissioner

shall give notice of the change by mail to that telecommunications carrier on or before

July fifteenth. The state board of equalization shall assess the tax under this section

after consideration of any contest presented.

2. A telecommunications carrier's retail customer in this state is entitled to a refund equal

to two and one-half percent of the amount of telecommunications service charges paid

to telecommunications carriers by that customer in excess of eight hundred thousand

dollars in a calendar year. A refund claim under this subsection must be filed with the

tax commissioner before December thirty-first of the year following the calendar year

for which the refund is claimed. A claim for refund must be made in the manner

prescribed by the tax commissioner. The tax commissioner shall verify that the

telecommunications carrier to which the retail customer paid telecommunications

service charges has paid the telecommunications gross receipts tax for the year for

which the refund is claimed before a refund may be paid. Refunds under this

subsection must be paid by the tax commissioner and are appropriated from the state

general fund as a standing and continuing appropriation to the tax commissioner for

that purpose.
N.D. Cent. Code § 57-38-01.34 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-01.34
57-38-01.34. Corporate credit for contributions to rural leadership North Dakota
Status: in_force

57-38-01.34. Corporate credit for contributions to rural leadership North Dakota

There is allowed a credit against the tax imposed by section 57-38-30 in an amount equal to

fifty percent of the aggregate amount of contributions made by the taxpayer during the taxable

year for tuition scholarships for participation in rural leadership North Dakota conducted through

the North Dakota state university extension service. Contributions by a taxpayer may be

earmarked for use by a designated recipient.
N.D. Cent. Code § 57-43.2-05 — ND Code / Title 57 / Chapter 57-43.2 / Section 57-43.2-05
57-43.2-05. Refiner, supplier, distributor, importer, exporter, retailer, and terminal operator required to secure license - License fees
Status: in_force

57-43.2-05. Refiner, supplier, distributor, importer, exporter, retailer, and terminal

operator required to secure license - License fees.

1. A person may not engage in business in this state as a refiner, supplier, distributor,

importer, exporter, retailer, or terminal operator of special fuel unless that person holds

an unrevoked license issued by the commissioner. The commissioner may require a

separate license for liquefied petroleum gases.

2. The person shall file an application for a license with the commissioner providing such

information as required by the commissioner, and on a form or in a format as required

by the commissioner. The information must include:

a. The name under which the person intends to transact business in this state.

b. The physical location of each place of business to be covered by the license and

the mailing address of the location to which forms and correspondence are to be

directed.

c. If a partnership, the name and address of each of the persons constituting the

partnership.

d. If a domestic corporation, the corporate name, the date of incorporation, and the

names and addresses of the directors and corporate officers.

e. If a foreign corporation, the corporate name, the state and the date of

incorporation, the name and address of the resident agent, the location of each

place of business, and the date on which the business was established.

f. If a domestic limited liability company, the limited liability company name, the date

of formation, and the names and addresses of the governors and managers.

g. If a foreign limited liability company, the limited liability company name, the state

and the date of formation, the name and address of the resident agent, the

location of each place of business, and the date on which the business was

established.

h. Any other information the commissioner may require.

The application must be signed by the taxpayer to be valid and must contain a written

declaration that it is made and subscribed under penalties of perjury. For an individual,

partnership, or unincorporated association, the application must be signed by the

owner. For a corporation, the application must be signed by an authorized officer. For a

limited liability company, the application must be signed by an authorized manager.

3. An applicant for a single or multiple license as a refiner, supplier, distributor, importer,

exporter, or terminal operator shall pay to the commissioner a license fee of twenty

dollars. The license fee must be paid at the time the application is made.

4. Based on the information provided in a special fuels retailer's license application and

on the special fuels tax laws in effect at the time the application is filed, the tax

commissioner may determine, on those conditions and terms as the commissioner

deems reasonable and necessary, that a special fuels retailer license is not required:

a. If there is a subsequent change in the special fuels tax laws that would require

the person to obtain a license, the tax commissioner shall notify the person of the

change and that a license application must be submitted. The person shall submit

an application within thirty days of the notice provided in this subdivision. If the

application is not filed, the tax commissioner may take the action necessary to

enforce the license requirements of this section.

b. If there is a subsequent change in the applicant's business practices that may

require the person to obtain a retail license, the person must submit a revised

license application. The tax commissioner shall review the revised application

and make a redetermination as to whether a special fuels license is required.

c. If the tax commissioner determines there was an omission or erroneous

information provided in a license application and that a license would have been

required under this section if correct and complete information had been

provided, the tax commissioner shall assess tax, penalty, and interest from the

date the license application was received. The tax must be assessed as provided

in section 57-43.2-15 and must be based on the best information available.

Subsection 4 of section 57-43.2-14 applies to the time period in which an

assessment may be made under this subsection.
N.D. Cent. Code § 57-38-38 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-38
57-38-38. Tax commissioner to audit returns and assess tax
Status: in_force

57-38-38. Tax commissioner to audit returns and assess tax

1. Except as otherwise provided in this section, the tax commissioner shall proceed to

audit the returns of taxpayers and, not later than three years after the due date of the

return, or three years after the return was filed, whichever period expires later, assess

the tax and, if any additional tax is found due, shall notify the taxpayer in detail as to

the reason for the increase.

2. For taxable years beginning before January 1, 1991, as to any corporation or other

person whose principal place for managing or directing a business is outside North

Dakota, the tax commissioner has six years after the due date of the return or six

years after the return was filed, whichever period expires later, to audit the return of

the corporation or other person and assess any additional tax found due. Effective for

the taxable years beginning after December 31, 1990, and before January 1, 1993, the

tax commissioner has five years to audit the return of the corporation or other person

and assess any additional tax found due. Effective for taxable years beginning after

December 31, 1992, and before January 1, 1995, the time period for assessment

under this subsection is four years. Effective for taxable years beginning after

December 31, 1994, the time period for assessment under this subsection is three

years.

3. If there is a change in taxable income or income tax liability by an amount which is in

excess of twenty-five percent of the amount of taxable income or income tax liability

stated in the return as filed, any additional tax determined to be due may be assessed

at any time within six years after the due date of the return, or six years after the return

was filed, whichever period expires later.

4. If a person has failed to file a return of income as required by this chapter, the tax may

be assessed under section 57-38-33 or subsection 6 of section 57-38-45, or an action

brought under section 57-38-47, at any time within ten years after the due date of the

return.

5. If false or fraudulent information is given in the return, or if the failure to file a return is

due to the fraudulent intent or the willful attempt of the taxpayer in any manner to

evade the tax, the time limitations in this section do not apply, and the tax may be

assessed at any time.

6. a. If a person files an amended state income tax return, or other information as

required by the tax commissioner, pursuant to section 57-38-34.4, the tax

commissioner has two years after the amended state income tax return, or other

information as required by the tax commissioner, is filed to audit the state income

tax return and assess any additional state income tax attributable to the changes

or corrections made by the United States internal revenue service, or other

competent authority, or that is attributable to the amended federal income tax

return, even though other time periods prescribed in this section for the

assessment of tax may have expired. The provisions of this subsection do not

limit or restrict any other time period prescribed in this section for the assessment

of tax that has not expired as of the end of the two-year period prescribed in this

subsection.

b. For taxable years beginning before January 1, 1991, any person who consents to

an extension of time for the assessment of taxes with the internal revenue service

shall be presumed to have consented to a similar extension of time for the

assessment or refund of state income tax with the state tax commissioner.

Refunds under this subdivision are limited to tax years beginning after July 1,

1983.

c. If a determination is made under subdivision a that additional tax is due and the

tax commissioner has previously refunded income taxes related to the amended

return or claim, subsection 2 of section 57-38-45 does not apply to the refunded

amount.

7. If a person fails to file an amended state income tax return, or other information as

required by the tax commissioner, under section 57-38-34.4, the tax commissioner

may assess any additional tax found due which is attributable to the changes or

corrections made by the United States internal revenue service, or other competent

authority, or which is attributable to the amended federal income tax return, at any

time, even though other time periods prescribed in this section may have expired.

8. If before the expiration of the time periods prescribed in subsections 1, 2, and 3 the tax

commissioner and a person consent in writing to an extension of time for the

assessment of the tax, an assessment of additional state income tax may be made at

any time prior to the expiration of the period agreed upon. The period so agreed upon

may be extended by subsequent agreements in writing made before the expiration of

the period previously agreed upon. If a person refuses to consent to an extension of

time or a renewal thereof, the tax commissioner may make an assessment based on

the best information available. The period agreed upon in this subsection, including

extensions, expires upon issuance of an assessment by the tax commissioner.

9. Except for an amended return required to be filed under section 57-38-34.4, if a

person files an amended state income tax return within the time periods prescribed in

subsections 1, 2, and 3 of this section or subsections 1 and 2 of section 57-38-40, the

tax commissioner has two years after the amended state income tax return is filed to

audit the state income tax return and assess any additional state income tax

attributable to the changes or corrections on the amended return, even though other

time periods prescribed in this section for the assessment of tax may have expired.

The provisions of this subsection do not limit or restrict any other time period

prescribed in this section for the assessment of tax that has not expired at the end of

the two-year period prescribed in this subsection.

10. For investments made under chapters 57-38.5 and 57-38.6 after December 31, 2002,

the tax commissioner has four years after the due date of the return, or four years after

the return was filed, whichever period expires later, to audit any seed capital

investment tax credit or agricultural business investment tax credit claimed by a

taxpayer and assess the tax if additional tax is found due. The provisions of this

subsection do not limit or restrict any other time period prescribed in this section for

the assessment of tax.

11. This section applies if additional tax would be due under the provisions of chapter

57-35.3 in effect for taxable years beginning before January 1, 2013.
N.D. Cent. Code § 57-39.2-04.7 — ND Code / Title 57 / Chapter 57-39.2 / Section 57-39.2-04.7
57-39.2-04.7. Sales tax exemption for equipment used in telecommunications infrastructure development
Status: in_force

57-39.2-04.7. Sales tax exemption for equipment used in telecommunications

infrastructure development.

Expired under S.L. 2011, ch. 470, § 1.
N.D. Cent. Code § 57-02-28 — ND Code / Title 57 / Chapter 57-02 / Section 57-02-28
57-02-28. Basis for computation of tax
Status: in_force

57-02-28. Basis for computation of tax

The value of all property subject to a general property tax to be used in the computation of

taxes levied thereon is its taxable valuation as computed pursuant to section 57-02-27.
N.D. Cent. Code § 57-39.5-06 — ND Code / Title 57 / Chapter 57-39.5 / Section 57-39.5-06
57-39.5-06. Payment of tax under lease agreement
Status: in_force

57-39.5-06. Payment of tax under lease agreement

At the time of entering a lease agreement for new farm machinery or irrigation equipment

subject to taxes under this chapter, the lessor shall:

1. Pay the taxes imposed under this chapter on the purchase price of the equipment that

was purchased for the purpose of leasing;

2. On a lease with a term of three or more years, collect and remit to the commissioner

the full amount of tax due under this chapter based on the cumulative value of three

years of lease payments or collect the tax due on each lease payment under the

agreement for three years and remit those amounts to the tax commissioner as those

amounts are collected. If a lease agreement with a term of three years or more is

terminated before tax on three years of lease payments has been remitted, the lessor

shall collect and remit to the tax commissioner any remaining uncollected taxes on the

three-year period; or

3. On a lease with a term of less than three years, collect and remit to the commissioner

the full amount of tax calculated on the equivalent value of three years of lease

payments. The equivalent value of three years of lease payments is the sum of the

lease payments under the agreement divided by the term of the lease in months times

thirty-six. The tax may be collected and remitted to the commissioner in equal

installments with each lease payment over the term of the lease. If a lease agreement

with a term of less than three years is terminated before the end of the lease, the

lessor shall collect and remit to the tax commissioner any remaining uncollected taxes

on the equivalent value of three years of lease payments.
N.D. Cent. Code § 57-34-04.5 — ND Code / Title 57 / Chapter 57-34 / Section 57-34-04.5
57-34-04.5. Resale certificates
Status: in_force

57-34-04.5. Resale certificates

A telecommunications carrier who receives a resale certificate certifying that another

telecommunications carrier holds a North Dakota sales and use tax permit for sales or use tax

purposes under section 57-39.2-14 is relieved from submitting the telecommunications gross

receipts tax upon the sale of telecommunications services to be resold by the

telecommunications carrier submitting the certificate. When a telecommunications carrier

submits a false resale certificate to another telecommunications carrier, the telecommunications

carrier that submitted the certificate is liable for the telecommunications gross receipts tax on

the sale. A hospital, hotel, motel, or similar place of temporary accommodation selling

telecommunications service to its patients or guests is not a telecommunications carrier under

this section.
N.D. Cent. Code § 57-51-18 — ND Code / Title 57 / Chapter 57-51 / Section 57-51-18
57-51-18. Payment where ownership is in dispute - Assignment as security
Status: repealed

57-51-18. Payment where ownership is in dispute - Assignment as security

Repealed by S.L. 1991, ch. 689, § 8.
N.D. Cent. Code § 57-38-01.32 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-01.32
57-38-01.32. Housing incentive fund tax credit
Status: in_force

57-38-01.32. Housing incentive fund tax credit

Expired by S.L. 2015, ch. 14, § 20.
N.D. Cent. Code § 57-01-15.1 — ND Code / Title 57 / Chapter 57-01 / Section 57-01-15.1
57-01-15.1. Tax incentives - State and local tax clearance
Status: in_force

57-01-15.1. Tax incentives - State and local tax clearance

1. A person may not claim a state or local tax incentive identified in section 54-35-26,

unless the person has satisfied all state and local tax obligations and tax liens of

record for taxes owed to the state or a political subdivision.

2. A person claiming a state tax incentive shall attach to the return or other filing schedule

on which the tax incentive is claimed, a property tax clearance record from each

county in which the person has a fifty percent or more ownership interest in the

property.

3. A city or county may not grant a local tax incentive unless the person requesting the

tax incentive is not delinquent on any property taxes and the person provides a state

tax clearance record. A property tax clearance is required for property in which the

person has a fifty percent or more ownership interest.

4. If a tax incentive applicant or claimant is a corporation or passthrough entity, any of the

corporation's or passthrough entity's officers, governors, managing members, or

partners charged with the responsibility for filing and paying property, income, income

withholding, sales, or use tax are subject to the provisions of subsections 2 and 3.

5. If a person fails to comply with this section, the tax commissioner shall disallow that

person's state tax exemption or credit claimed under any law authorizing the tax

commissioner to audit and assess the additional tax due.
N.D. Cent. Code § 57-06-23 — ND Code / Title 57 / Chapter 57-06 / Section 57-06-23
57-06-23. Deposit of revenue - Report to treasurer
Status: in_force

57-06-23. Deposit of revenue - Report to treasurer

The commissioner shall transfer revenue collected under section 57-06-17.3 to the state

treasurer for deposit in the electric generation, transmission, and distribution tax fund. At the

time of the transfer, the commissioner shall provide a report showing the information necessary

for the state treasurer to allocate the revenue transferred under this section.
N.D. Cent. Code § 57-39.2-03.3 — ND Code / Title 57 / Chapter 57-39.2 / Section 57-39.2-03.3
57-39.2-03.3. Sales tax on sales through vending machines
Status: in_force

57-39.2-03.3. Sales tax on sales through vending machines

Gross receipts from the sale of tangible personal property costing sixteen cents or more

sold through a coin-operated vending machine are subject to the sales tax imposed by chapter

57-39.2, and gross receipts from the sale of tangible personal property costing fifteen cents or

less sold through a coin-operated vending machine are specifically exempted from the

provisions of this chapter.
N.D. Cent. Code § 57-40.3-06 — ND Code / Title 57 / Chapter 57-40.3 / Section 57-40.3-06
57-40.3-06. Presentation of motor vehicle purchaser's certificate to director
Status: in_force

57-40.3-06. Presentation of motor vehicle purchaser's certificate to director

No title or license registration may be issued by the director of the department of

transportation for a motor vehicle purchased or acquired by way of gift from a husband or wife,

parent or child, or from a brother or sister unless and until the applicant therefor attaches a

properly executed motor vehicle purchaser's certificate to the application for title or license

registration. If a license application is made for a motor vehicle that has been previously

licensed in this state and the applicant for license is the same person in whose name the license

registration had previously been issued, the motor vehicle purchaser's certificate need not be

submitted to the director.
N.D. Cent. Code § 57-01-12.1 — ND Code / Title 57 / Chapter 57-01 / Section 57-01-12.1
57-01-12.1. Application of refunds and credits
Status: in_force

57-01-12.1. Application of refunds and credits

All refunds and credits for overpayment to any taxpayer may be applied to the payment of

any taxpayer's delinquent or unpaid taxes, including penalties and interest, or delayed until the

taxpayer's delinquent returns have been filed and all taxes due thereon, including penalties and

interest, have been paid. This provision is applicable as to all taxes that are administered and

collected by the tax commissioner and is effective for all refunds and credits determined payable

or due a taxpayer after December 31, 1978.
N.D. Cent. Code § 57-39.2-21 — ND Code / Title 57 / Chapter 57-39.2 / Section 57-39.2-21
57-39.2-21. General powers
Status: in_force

57-39.2-21. General powers

1. The commissioner, for the purpose of ascertaining the correctness of any return or for

the purpose of making an estimate of the taxable income and receipts of any taxpayer,

has power to examine or cause to be examined by any agent or representative

designated by the commissioner books, papers, records, or memoranda; to require by

subpoena the attendance and testimony of witnesses; to issue and sign subpoenas; to

administer oaths; to examine witnesses and receive evidence; and to compel

witnesses to produce for examination books, papers, records, and documents relating

to any matter which the commissioner has the authority to investigate or determine.

2. If the commissioner finds the taxpayer has made a fraudulent return, the costs of said

hearing must be taxed to the taxpayer. In all other cases the cost must be paid by the

state.

3. The fees and mileage to be paid witnesses and taxed as costs must be the same as

prescribed by law in proceedings in the district court of this state in civil cases. All

costs must be taxed in the manner provided by law in proceedings in civil cases. When

the costs are taxed to the taxpayer, they must be added to the taxes assessed against

said taxpayer and must be collected in the same manner. Costs taxed to the state

must be certified by the commissioner to the state treasurer, who shall issue warrants

for the amount of said costs.

4. In cases of disobedience to a subpoena, the commissioner may invoke the aid of any

court of competent jurisdiction in requiring the attendance and testimony of witnesses

and production of records, books, papers, and documents, and such court may issue

an order requiring the person to appear before the commissioner and give evidence or

produce records, books, papers, and documents, as the case may be, and any failure

to obey such order of court may be punished by the court as contempt thereof.

5. Testimony on hearings before the commissioner may be taken by a deposition as in

civil cases, and any person may be compelled to appear and depose in the same

manner as witnesses may be compelled to appear and testify as hereinbefore

provided.
N.D. Cent. Code § 57-38-15.2 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-15.2
57-38-15.2. No capital gain recognized on property involuntarily converted
Status: repealed

57-38-15.2. No capital gain recognized on property involuntarily converted

Repealed by S.L. 1967, ch. 446, § 8.
N.D. Cent. Code § 57-43.2-20 — ND Code / Title 57 / Chapter 57-43.2 / Section 57-43.2-20
57-43.2-20. Erroneously or illegally collected taxes
Status: in_force

57-43.2-20. Erroneously or illegally collected taxes

If any taxes, penalties, or interest imposed by this chapter have been erroneously or illegally

collected from any person, the commissioner may permit that person to take credit against a

subsequent tax return for the amount of the erroneous or illegal overpayment. In the alternative,

the commissioner shall present a voucher to the office of management and budget for payment

of the amount erroneously or illegally collected and a warrant-check must be prepared by that

office drawn on the state treasurer payable to that person. The refund must be paid from

undistributed funds received from the tax imposed by this chapter and any such refund may not

be approved or paid unless it is in an amount which is in excess of five dollars.
N.D. Cent. Code § 57-39.2-29 — ND Code / Title 57 / Chapter 57-39.2 / Section 57-39.2-29
57-39.2-29. Sourcing - Multiple points of use exemption
Status: repealed

57-39.2-29. Sourcing - Multiple points of use exemption

Repealed by S.L. 2007, ch. 528, § 24.
N.D. Cent. Code § 57-38-01 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-01
57-38-01. Definitions
Status: in_force

57-38-01. Definitions

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

1. "Chronically mentally ill" means a person who, as a result of a mental disorder, exhibits

emotional or behavioral functioning which is so impaired as to interfere substantially

with the person's capacity to remain in the community without verified supportive

treatment or services of a long-term or indefinite duration. This mental disability must

be severe and persistent, resulting in a long-term limitation of the person's functional

capacities for primary activities of daily living such as interpersonal relationships,

homemaking, self-care, employment, and recreation.

2. "Corporation" includes associations, business trusts, joint stock companies, and

insurance companies.

3. "Developmental disability" has the same meaning as defined in section 25-01.2-01.

4. "Domestic" when applied to a corporation means created or organized under the laws

of North Dakota.

5. "Federal Internal Revenue Code of 1954, as amended", "United States Internal

Revenue Code of 1954, as amended", and "Internal Revenue Code of 1954, as

amended", mean the United States Internal Revenue Code of 1986, as amended.

Reference to the Internal Revenue Code of 1954, as amended, includes a reference to

the United States Internal Revenue Code of 1986, as amended, and reference to the

United States Internal Revenue Code of 1986, as amended, includes a reference to

the provisions of law formerly known as the Internal Revenue Code of 1954, as

amended.

a. Except that the provisions of section 168(f)(8) of the Internal Revenue Code of

1954, as amended, are not adopted in those instances when the minimum

investment by the lessor is less than one hundred percent for the purpose of

computing North Dakota taxable income for individuals, estates, trusts, and

corporations for taxable years beginning on or after January 1, 1983. Therefore,

federal taxable income must be increased, or decreased, as the case may be, to

reflect the adoption or nonadoption of the provisions of section 168(f)(8) of the

Internal Revenue Code of 1954, as amended, and such adjustments must be

made before computing income subject to apportionment.

b. Provided, that one-half of the amount not allowed as an accelerated cost

recovery system depreciation deduction for the taxable year beginning after

December 31, 1982, may be deducted from federal taxable income in each of the

next two taxable years beginning after December 31, 1985, and one-half of the

amount not allowed as an accelerated cost recovery system depreciation

deduction for the taxable year beginning after December 31, 1983, may be

deducted from federal taxable income in each of the next two years beginning

after December 31, 1987, and one-half of the amount not allowed as an

accelerated cost recovery system depreciation deduction for the taxable year

beginning after December 31, 1984, may be deducted from federal taxable

income in each of the next two taxable years beginning after December 31, 1989.

All such adjustments must be made before computing income subject to

apportionment.

c. Provided, that the depreciation adjustments allowed in subdivision b shall be

limited to those eligible assets acquired during taxable years beginning after

December 31, 1982. Acquisitions made before taxable years beginning

January 1, 1983, must be depreciated pursuant to the methods permissible under

Internal Revenue Code provisions in effect prior to January 1, 1981.

d. Except that for purposes of applying the Internal Revenue Code of 1954, as

amended, with respect to actual distributions made after December 31, 1984, by

a domestic international sales corporation, or former domestic international sales

corporation, which was a domestic international sales corporation on

December 31, 1984, any accumulated domestic international sales corporation

income of a domestic international sales corporation, or former domestic

international sales corporation, which is derived before January 1, 1985, may not

be treated as previously taxed income.

6. "Foreign" when applied to a corporation means created or organized outside of North

Dakota.

7. "Mental disorder" means a substantial disorder of the person's emotional processes,

thought, cognition, or memory. Mental disorder is distinguished from:

a. Conditions which are primarily those of drug abuse, alcoholism, or intellectual

disability, unless in addition to one or more of these conditions, the person has a

mental disorder.

b. The declining mental abilities that accompany impending death.

c. Character and personality disorders characterized by lifelong and deeply

ingrained antisocial behavior patterns, including sexual behaviors which are

abnormal and prohibited by statute, unless the behavior results from a mental

disorder.

8. "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, a

general partnership, limited partnership, limited liability partnership, limited liability

limited partnership, trust, or a similar entity that passes its income, deductions, and

credits through to its owners.

9. "Person" includes individuals, fiduciaries, partnerships, corporations, and limited

liability companies, and other entities recognized by the laws of this state.

10. "Qualified investment fund" means any regulated investment company as defined

under the Internal Revenue Code, which for the calendar year in which the distribution

is paid:

a. Has investments in interest-bearing obligations issued by or on behalf of this

state, any political subdivision of this state, or the United States government; and

b. Has provided the tax commissioner with a detailed schedule of the assets

contained in its investment portfolio and a schedule of the income attributable to

each asset in its investment portfolio for the calendar year.

11. "Resident" applies only to natural persons and includes, for the purpose of determining

liability for the tax imposed by this chapter upon or with reference to the income of any

income year, any person domiciled in the state of North Dakota and any other person

who maintains a permanent place of abode within the state and spends in the

aggregate more than seven months of the income year within the state. A full-time

active duty member of the armed forces assigned to a military installation in this state,

or the member's spouse, is not a "resident" of this state for purposes of this chapter

simply by reason of having voted in an election in this state.

12. "Tax commissioner" means the state tax commissioner.

13. "Taxable income" in the case of individuals, estates, trusts, and corporations means

the taxable income as computed for an individual, estate, trust, or corporation for

federal income tax purposes under the United States Internal Revenue Code of 1954,

as amended, plus or minus the adjustments as may be provided by this chapter or

other provisions of law. Except as otherwise expressly provided, "taxable income"

does not include any amount computed for federal alternative minimum tax purposes.

14. "Taxpayer" includes any individual, corporation, or fiduciary subject to a tax imposed

by this chapter.

15. Any term, as used in this code, as it pertains to the filing and reporting of income,

deductions, or exemptions or the paying of North Dakota income tax, has the same

meaning as when used in a comparable context in the laws of the United States

relating to federal income taxes, unless a different meaning is clearly required or

contemplated.
N.D. Cent. Code § 57-15-52 — ND Code / Title 57 / Chapter 57-15 / Section 57-15-52
57-15-52. School district levy to equip and maintain two-way radios for schoolbuses
Status: repealed

57-15-52. School district levy to equip and maintain two-way radios for schoolbuses

Repealed by S.L. 1983, ch. 608, § 22.
N.D. Cent. Code § 57-38-24 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-24
57-38-24. Net losses - Meaning - Exceptions
Status: repealed

57-38-24. Net losses - Meaning - Exceptions

Repealed by S.L. 1967, ch. 446, § 8.
N.D. Cent. Code § 57-44-03 — ND Code / Title 57 / Chapter 57-44 / Section 57-44-03
57-44-03. How tax computed and spread
Status: in_force

57-44-03. How tax computed and spread

After the board of county commissioners has levied such tax, the county auditor shall apply

the consolidated mill levy for the year for which such levy is made to the taxable valuation of

property involved and shall spread the proper tax charges upon the tax list of the county.
N.D. Cent. Code § 57-38-01.26 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-01.26
57-38-01.26. Angel investor tax credit
Status: in_force

57-38-01.26. Angel investor tax credit

1. For investments made after June 30, 2017, an angel investor is entitled to a credit

against the income tax liability under section 57-38-30.3 for investments made by a

certified angel fund into an in-state qualified business or an out-of-state qualified

business. The credit is equal to thirty-five percent of the amount invested by the angel

fund on behalf of the angel investor in an in-state qualified business during the taxable

year and twenty-five percent of the amount invested by the angel fund on behalf of the

angel investor in an out-of-state qualified business during the taxable year.

a. The aggregate amount of credits allowed to an angel investor in a taxable year is

limited to forty-five thousand dollars. The aggregate amount of credits allowed to

an angel investor for investments made in all taxable years is five hundred

thousand dollars. The limitation under this subdivision does not apply to the angel

fund but applies to each angel investor.

b. The credit must be claimed in the taxable year in which the investment is made in

an in-state qualified business or an out-of-state qualified business. The credit

allowed may not exceed the liability for tax under this chapter. If the amount of the

credit determined under this section exceeds the liability for tax under this

chapter, the excess may be carried forward to each of the five succeeding taxable

years.

c. The investment used to calculate the credit under this section may not be used to

calculate any other income tax deduction or credit allowed by law.

d. Angel investors may not receive more than five million dollars in aggregate

credits under this section during the life of an angel fund but this provision may

not be interpreted to limit additional investments in that angel fund.

e. Investments placed in escrow do not qualify for the credit.

f. 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 section against the individual's state income tax liability under section

57-38-30.3.

2. For purposes of this section:

a. "Early-stage entity" means an entity with annual revenues of up to two million

dollars.

b. "In-state qualified business" means an early-stage or mid-stage private,

nonpublicly traded enterprise that:

(1) Is created, or its satellite operation is created, as a for-profit entity under the

laws of this state.

(2) Has its principal office in this state and has the majority of its business

activity performed in this state, except sales activity, or has a significant

operation in this state that has or is projected to have more than ten

employees in this state.

(3) Relies on research or the development of new products and processes in its

plans for growth and profitability.

(4) Is in compliance with state and federal securities laws.

(5) Is not an entity or enterprise which is engaged in real estate development, is

a real estate holding company, derives income from the selling or leasing of

residential or commercial real estate, or carries on operations in the hotel,

restaurant, convention, or hospitality industries, or makes any other similar

use of real estate.

(6) Is certified as an in-state qualified business that meets the requirements of

this section by the department of commerce.

c. "Investment" means a cash investment in an in-state qualified business or

out-of-state qualified business that is made in exchange for common stock, a

partnership or membership interest, preferred stock, debt with a mandatory

conversion to equity, or an equivalent ownership interest as determined by the tax

commissioner.

d. "Mid-stage entity" means an entity with annual revenues over two million dollars

not to exceed ten million dollars.

e. "Out-of-state qualified business" means an early-stage or mid-stage private,

nonpublicly traded enterprise that:

(1) Is created as a for-profit entity.

(2) Relies on research or the development of new products and processes in its

plans for growth and profitability.

(3) Is in compliance with state and federal securities laws.

(4) Is not an entity or enterprise engaged in real estate development, is a real

estate holding company, derives income from the selling or leasing of

residential or commercial real estate, or carries on operations in the hotel,

restaurant, convention, or hospitality industries, or makes any other similar

use of real estate.

(5) Is certified as an out-of-state qualified business that meets the requirements

of this section by the department of commerce.

3. An angel fund must:

a. Be a passthrough entity organized after June 30, 2017, as a domestic for-profit

entity under the laws of this state, and have its headquarters in this state.

b. Not have invested, or intend on investing during its certification period, in real

estate or real estate activities as described under subdivision e of subsection 2.

c. Consist of at least six accredited investors as defined in regulation D, rule 501 of

the federal Securities Act of 1933.

d. Not have more than twenty-five percent of its capitalized investment assets

owned by any one investor.

e. Have at least five hundred thousand dollars in commitments from accredited

investors which are subject to call to be invested over an unspecified number of

years to build a portfolio of investments in enterprises.

f. Be member-managed or a manager-managed limited liability company and the

investor members or a designated board that includes investor members must

make decisions as a group on which enterprises are worthy of investments.

g. Be certified as an angel fund that meets the requirements of this subsection by

the department of commerce.

h. Be in, and remain in, compliance with state and federal securities laws, and

invest only in in-state qualified businesses or an out-of-state qualified business

that are issuing securities in compliance with state and federal securities laws.

4. On or before December 31, 2019, and every two calendar years thereafter, a minimum

of fifty percent of an angel fund's investments, as defined under subdivision c of

subsection 2, must be invested into an in-state qualified business.

5. An angel fund shall hold the investment in an in-state qualified business or an

out-of-state qualified business for at least three years from the date of investment. The

three-year period does not apply if, before the end of the three-year period:

a. The investment becomes worthless;

b. Eighty percent or more of the assets of the in-state qualified business or

out-of-state qualified business are sold;

c. The in-state qualified business or out-of-state qualified business is sold;

d. The common stock of the in-state qualified business or out-of-state qualified

business begins trading on a public exchange; or

e. A partner, shareholder, or member of the angel fund dies, in which case the

exception to the three-year holding period only applies to the deceased

individual's portion of the investment and related credit.

6. Within thirty days after the date on which an angel fund makes an investment in an

in-state qualified business or an out-of-state qualified business, the angel fund shall

report the investment to the tax commissioner on forms and in the manner prescribed

by the tax commissioner. The report must contain:

a. The name, address, and federal employer identification number of the angel fund;

b. The total amount of the investment from all angel investors investing in the

in-state qualified business or out-of-state qualified business;

c. The name, address, and social security or federal identification number of each

angel investor investing in the in-state qualified business or out-of-state qualified

business;

d. The amount invested by each angel investor in the in-state qualified business or

out-of-state qualified business;

e. The type of security received by the angel fund in exchange for the investment;

f. The name, address, and federal employer identification number of the in-state

qualified business or out-of-state qualified business;

g. The type of industry in which the in-state qualified business or out-of-state

qualified business is engaged; and

h. Any other information the tax commissioner determines is necessary for

administration of this section.

7. An angel fund is subject to a penalty of one thousand dollars per month for each

month, or fraction thereof, the report under subsection 6 is not filed. The tax

commissioner, for good cause shown, may waive all or part of the penalty imposed

under this subsection.

8. By January thirty-first of each year, the angel fund shall file with the tax commissioner

a report showing:

a. The name and address of each in-state qualified business or out-of-state qualified

business in which the angel fund has made an investment;

b. The principal place of business for each in-state qualified business or out-of-state

qualified business reported under subdivision a;

c. The total amount invested in each in-state qualified business or out-of-state

qualified business; and

d. Any other information the tax commissioner determines is necessary for

administration of this section.

9. For an angel fund certified before July 1, 2017, within thirty days after the end of each

calendar year, the angel fund shall file with the tax commissioner a report showing the

name and principal place of business of each enterprise in which the angel fund has

an investment and the amount of the investment.

10. 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 subsections 6, 8, and 9.

This subsection does not authorize disclosure of the angel investor's name, social

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

information prohibited from disclosure under this chapter.

11. Angel investors may be actively involved in the in-state qualified businesses or

out-of-state qualified businesses in which the angel fund invests but the angel fund

may not invest in any in-state qualified business or out-of-state qualified business if

any one angel investor owns directly or indirectly more than forty-nine percent of the

ownership interests in the in-state qualified business or out-of-state qualified business.

The angel fund may not invest in an in-state qualified business or an out-of-state

qualified business if any one angel investor is a partner, shareholder, or member of

another passthrough entity that directly or indirectly owns more than forty-nine percent

of the ownership interests in the in-state qualified business or out-of-state qualified

business.

12. Failure to comply with any provision of this section is cause to revoke the certification

of an angel fund or an in-state qualified business or an out-of-state qualified business,

or disallow the credit attributable to the noncompliance.

a. Notice of the revocation of the angel fund or an in-state qualified business's or

out-of-state qualified business's certification must be provided to the angel fund

or the in-state qualified business or out-of-state qualified business by the tax

commissioner, department of commerce, or securities commissioner. Within thirty

days of receipt of the notice, the angel fund shall provide a copy of the notice to

each of its angel investors.

b. The angel fund's investors shall file an amended return for each taxable year in

which the disallowed credit reduced the investor's income tax liability and pay the

amount due. The amended return, if required, must be filed within ninety days

after the date of the written notice given to the angel fund.

c. If the amended return is not timely filed, the tax commissioner shall disallow the

credit and assess any tax due. An assessment of tax made under this subsection

is final and irrevocably fixed.

d. If an amended return is filed as required under subdivision b, the tax

commissioner has two years after the amended return is filed in which to audit

and assess any tax due attributable to the revocation of the credit, even though

other time periods for assessment under this chapter have expired. This

subdivision does not limit or restrict any other time period for assessment under

this chapter that has not expired.

13. An angel fund or a representative of the fund that knowingly makes, or causes to be

made, any material false statement or representation in any application, report, or

other document required to be filed under any provision of this section, or omits to

state any material statement or fact in any such application, report, or other document

required to be filed under any provision of this section, or fails to file the report required

in subsection 8 or 9, and after thirty days' notice to file is given by the tax

commissioner, is subject to a penalty of ten thousand dollars.

14. Notwithstanding any other provision of law, the tax commissioner, securities

commissioner, and the department of commerce may exchange any information

obtained under this section to the extent necessary to administer this section.
N.D. Cent. Code § 57-61-08 — ND Code / Title 57 / Chapter 57-61 / Section 57-61-08
57-61-08. Rules - Bond
Status: in_force

57-61-08. Rules - Bond

The tax commissioner may prescribe all necessary rules for the making and filing of all

returns under this chapter and otherwise necessary to the enforcement of sections 57-61-01

through 57-61-08. The tax commissioner may require a sufficient bond from any coal mine

operator or owner charged with the making and filing of returns and the payment of the taxes

imposed under this chapter. The bond must run to the state of North Dakota and must be

conditioned upon the making and filing of returns as required by law or rule, and for the prompt

payment, by the principal therein, of all taxes justly due the state under sections 57-61-01

through 57-61-08.
N.D. Cent. Code § 57-43.2-01 — ND Code / Title 57 / Chapter 57-43.2 / Section 57-43.2-01
57-43.2-01. Definitions
Status: in_force

57-43.2-01. Definitions

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

1. "Agricultural purpose" means the science, art, and business of farming. It includes

raising crops, ranching, beekeeping, tree nurseries, agricultural units of colleges and

universities, custom combining, manure spreading, and stack moving operations. Fuel

used for an agricultural purpose includes fuel used in a vehicle, engine, or machine,

movable or immovable, operated in whole or in part by internal combustion. It does not

include fuel used to operate a licensed motor vehicle.

2. "Biodiesel, designated B100" means a fuel comprised of mono-alkyl esters of long

chain fatty acids derived from vegetable oil or animal fats that meets American society

for testing materials specification D 6751.

3. "Commissioner" means the state tax commissioner.

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

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

not an owner of the special fuel.

5. "Consumer" means a user of special fuel, including any person purchasing special fuel

in this state for use in a licensed motor vehicle; any person importing special fuel into

this state or purchasing special fuel in this state for use as heating fuel or for an

agricultural, industrial, or railroad purpose; or any person purchasing special fuel in

this state for use in recreational or any other types of motor vehicles. It does not

include a person importing or purchasing special fuel for resale.

6. "Destination state" means any state, territory, foreign country, or sovereign nation to

which special fuel is directed for delivery into a storage facility, receptacle, container, or

any other type of transportation equipment, for the purposes of resale or use.

7. "Director" means the director of the department of transportation.

8. "Distributor" means a person, other than a retailer, who acquires special fuel from a

refiner or supplier for subsequent wholesale distribution in bulk or transport load by

truck, railcar, or in a barrel, drum, or other receptacle.

9. "Dyed special fuel" means special fuel to which an indelible dye meeting United States

environmental protection agency and internal revenue service regulations has been

added before or upon withdrawal at a terminal or refinery rack.

10. "Export" means the delivery of special fuel across the boundaries of this state from a

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

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

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

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

13. "Green diesel" means a fuel produced from nonfossil renewable resources, including

agricultural or silvicultural plants, animal fats, residue, and waste generated from the

production, processing, and marketing of agricultural products, silvicultural products,

and other renewable resources, which meets applicable American society for testing

and materials specifications.

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

temperature or barometric adjustments.

15. "Heating fuel use" means use of special fuel to heat homes, private and public office

buildings, or private and public commercial buildings or use of special fuel in stoves or

burners or for any other heating purposes.

16. "Highway purpose" means any use of special fuel in any motor vehicle in any phase of

construction, reconstruction, repair, or maintenance of public roads or highways, but

does not include that special fuel used for heating of oils, gravel, bituminous mixture,

or in any equipment used in the preparation of any materials to be used on any type of

road or highway surfacing.

17. "Import" means the delivery of special fuel across the boundaries of this state from a

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

18. "Importer" means a refiner, supplier, distributor, or consumer who imports special fuel

into this state in bulk or transport load by truck, railcar, or in a barrel, drum, or other

receptacle.

19. "Industrial purpose" means:

a. A manufacturing, warehousing, or loading dock operation;

b. Construction;

c. Sand and gravel processing;

d. Well drilling, well testing, or well servicing;

e. Maintenance of business premises, golf courses, or cemeteries;

f. A commercial or contract painting operation;

g. Electrical services;

h. A refrigeration unit on a truck;

i. A power-take-off unit; and

j. Other similar business activity.

Fuel used for an industrial purpose includes fuel used in a vehicle, engine, or machine,

movable or immovable, operated in whole or in part by internal combustion. It does not

include heating fuel, fuel used for an agricultural purpose, fuel used for a railroad

purpose, or fuel used to operate a licensed motor vehicle.

20. "Interstate motor carrier" means any person importing special fuel into this state in the

fuel supply tank or tanks of any motor vehicle or combination of vehicles used,

designed, or maintained for transportation of persons or property; and having two

axles and a gross weight exceeding twenty-six thousand pounds [1179.3401

kilograms]; or having three or more axles regardless of weight; or is used in

combination when the weight of such combination exceeds twenty-six thousand

pounds [1179.3401 kilograms] gross vehicle weight. In the case of motor vehicles that

are leased or rented, the interstate motor carrier means the lessee or renter unless the

director has designated the lessor, renter, or some other person as the interstate motor

carrier.

21. "Licensed motor vehicle" means any motor vehicle required to be licensed for

operation upon public roads or highways, but does not include a vehicle with a

permanently mounted manure spreader or stack moving unit.

22. "Motor vehicle" means a vehicle, engine, or machine, movable or immovable, operated

in whole or in part by internal combustion using one or more of the special fuels

defined in this chapter but does not include aircraft.

23. "Person" means every individual, partnership, firm, association, joint venture,

corporation, limited liability company, estate, business trust, receiver, or any other

group or combination acting as a unit.

24. "Physical inventory reading" means a measurement of special 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.

25. "Position holder" means a person holding an inventory position of special 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 special fuel in a terminal.

26. "Public road or highway" means every way or place generally open to the use of the

public as a matter of right, for the purpose of motor vehicle travel, notwithstanding that

it may be temporarily closed or subject to restricted travel due to construction,

reconstruction, repair, or maintenance.

27. "Rack" means a mechanism used to dispense special fuel from a terminal.

28. "Railroad purpose" means the operation of railroad locomotives and the construction,

reconstruction, repair, and maintenance of railroads. Fuel used for a railroad purpose

includes fuel used to operate a railroad locomotive, and fuel used in a motor vehicle

for purposes of construction, reconstruction, repair, and maintenance of railroads. It

does not include fuel used in a licensed motor vehicle.

29. "Refiner" means a person who produces, manufactures, or refines special fuels in this

state.

30. "Retail location" means a site at which special fuel is dispensed through a pump from

an underground or aboveground storage unit into the supply tank of a motor vehicle.

31. "Retailer" means a person who acquires special fuel from a supplier or distributor for

resale to a consumer at a retail location.

32. "Sale" means, with respect to special fuel, the transfer of title or possession,

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

consideration.

33. "Special fuel" means all combustible gases and liquids suitable for the generation of

power for propulsion of motor vehicles and includes compressed natural gas,

kerosene, liquefied petroleum gases, all gases and liquids which meet the

specifications as determined by the department of environmental quality under chapter

23.1-13, as well as all liquids determined by the department of environmental quality to

be heating oil under chapter 23.1-13, except it does not include either motor vehicle

fuels as defined in section 57-43.1-01, aviation fuels as defined in section 57-43.3-01,

or antifreeze as defined by section 23.1-14-02.

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

a person who acquires special 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 special fuel by truck or railcar for storage at and

distribution from a terminal in this state.

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

or retailer.

36. "Terminal" means a special fuel storage and distribution facility that is supplied by a

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

37. "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.

38. "Wholesale distribution" means the sale of special fuel by a supplier or distributor.
N.D. Cent. Code § 57-38-51 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-51
57-38-51. Enforcement of lien
Status: in_force

57-38-51. Enforcement of lien

The attorney general, upon the request of the tax commissioner, shall bring suit without

bond, to enforce payment of any taxes and penalties, and to foreclose any lien provided for in

this chapter, and, in such action, the attorney general shall have the assistance of the state's

attorney of the county in which the action is brought. The foregoing remedy of the state is

cumulative and no action taken by the tax commissioner or attorney general may be construed

to be an election on the part of the state or any of its officers to pursue any remedy to the

exclusion of any other remedy provided by law for the enforcement or collection of an income

tax or penalty or interest.
N.D. Cent. Code § 57-08-01 — ND Code / Title 57 / Chapter 57-08 / Section 57-08-01
57-08-01. Action to review assessment of public utility
Status: in_force

57-08-01. Action to review assessment of public utility

If any company whose property has been valued and assessed for taxation purposes by the

state board of equalization under the constitution or statutes of this state, or against whom any

tax is levied or assessed by the board, feels aggrieved for any reason with the assessment, the

company may bring an action in the district court of the county in which the company maintains

its principal place of business in this state, against the state and any subdivisions of the state

which may be interested, for relief therefrom. The action must be brought on or before the date

on which the taxes to be collected under the assessment involved become due. Any

adjustments to an assessment brought forward after October first must be applied to the

following taxable year.
N.D. Cent. Code § 57-33.2-20 — ND Code / Title 57 / Chapter 57-33.2 / Section 57-33.2-20
57-33.2-20. Penalty
Status: in_force

57-33.2-20. Penalty

If any company refuses or neglects to make the reports required by this chapter, or refuses

or neglects to furnish any information requested, the commissioner shall use the best facts and

estimates available to determine the tax due. The tax must be imposed upon the basis of that

information. If any company fails to make the report required under this chapter on or before the

first day of June of any year, the state board of equalization shall add a penalty of ten percent of

the tax due for failure to make the required report which must be collected as a part of the tax,

but the commissioner, upon application, may grant extensions of time within which the returns

must be filed. For good cause shown, the commissioner may waive all or any part of the penalty

that attached under this section.
N.D. Cent. Code § 57-38.1-17.1 — ND Code / Title 57 / Chapter 57-38.1 / Section 57-38.1-17.1
57-38.1-17.1. Gain or loss on the sale of a partnership
Status: in_force

57-38.1-17.1. Gain or loss on the sale of a partnership

Gain or loss on the sale of a partnership interest is allocable to this state in the ratio of the

original cost of partnership tangible property in the state to the original cost of partnership

tangible property everywhere, determined at the time of the sale. In the event that more than

fifty percent of the value of the assets of the partnership consist of intangibles, gain or loss from

the sale of the partnership interest is allocated to this state in accordance with the ratio of total

North Dakota income to total income of the partnership for its first full tax period immediately

preceding the tax period of the partnership during which the partnership interest was sold. This

section applies to the extent, that prior to the sale of the partnership interest, the partnership's

income or loss constituted nonbusiness income.
N.D. Cent. Code § 57-09-06 — ND Code / Title 57 / Chapter 57-09 / Section 57-09-06
57-09-06. Assessor's statement and return to auditor
Status: in_force

57-09-06. Assessor's statement and return to auditor

The assessor shall add and note the amount of each column in the assessor's assessment

books after making the corrections ordered by the township board of equalization. The assessor

also shall make in each book a tabular statement showing the footings of the several columns

on the page and shall add and set down under the respective headings the total amount of the

several columns. On or before the second Monday in May in each year, the assessor shall

make returns to the county auditor of the assessment books, and shall deliver the lists and

statements of all persons assessed, all of which must be filed and preserved in the office of the

county auditor. The returns must be verified by the assessor's affidavit substantially in the

following form:

STATE OF NORTH DAKOTA )

) ss.

County of )

I, ____________, assessor of ____________, swear that the book to which this is

attached contains a full list of all property subject to taxation in ____________ so far as I

have been able to ascertain, and that the assessed value set down in the columns opposite

the several kinds and descriptions of property in each case is fifty percent of the true and

full value of the property, to the best of my knowledge and belief, except where and as

corrected by the township board of equalization, and that the footings of the several

columns in the book, and the tabular statement returned herewith, are correct, as I verily

believe.

___________________________________

Assessor

Subscribed and sworn to before me on ______________, ______.

___________________________________

Auditor of _______________

County, North Dakota
N.D. Cent. Code § 57-05-10 — ND Code / Title 57 / Chapter 57-05 / Section 57-05-10
57-05-10. Enforcement of railroad corporation's liability
Status: in_force

57-05-10. Enforcement of railroad corporation's liability

In case any railroad company fails to make the reports provided for in this chapter, the

county auditor or state tax commissioner, as the case may be, shall procure such information

and shall report the expense in detail of procuring it to the state's attorney of the county or the

attorney general of the state, who shall collect the expense in a civil action.
N.D. Cent. Code § 57-43.2-25 — ND Code / Title 57 / Chapter 57-43.2 / Section 57-43.2-25
57-43.2-25. Liquefied petroleum gas dealers - License - Fee - Permits - Bond
Status: repealed

57-43.2-25. Liquefied petroleum gas dealers - License - Fee - Permits - Bond

Repealed by S.L. 1999, ch. 526, § 84.
N.D. Cent. Code § 57-39.2-26 — ND Code / Title 57 / Chapter 57-39.2 / Section 57-39.2-26
57-39.2-26. Allocation of revenue (Effective through June 30, 2027)
Status: in_force

57-39.2-26. Allocation of revenue. (Effective through June 30, 2027)

Except as provided by sections 57-39.2-26.1, 57-39.2-26.2, 57-39.2-26.3, 57-39.2-26.4, and

57-39.2-26.5, all moneys collected and received under this chapter must be paid into the state

treasury and must be credited by the state treasurer to the general fund. Moneys deposited with

the commissioner as security for the payment of tax, penalties, or costs due must be deposited

and accounted for as provided in subsection 3 of section 57-39.2-12.

Allocation of revenue. (Effective after June 30, 2027, and through June 30, 2029)

Except as provided by sections 57-39.2-26.1, 57-39.2-26.2, and 57-39.2-26.5, all moneys

collected and received under this chapter must be paid into the state treasury and must be

credited by the state treasurer to the general fund. Moneys deposited with the commissioner as

security for the payment of tax, penalties, or costs due must be deposited and accounted for as

provided in subsection 3 of section 57-39.2-12.

Allocation of revenue. (Effective after June 30, 2029) Except as provided by sections

57-39.2-26.1 and 57-39.2-26.2, all moneys collected and received under this chapter must be

paid into the state treasury and must be credited by the state treasurer to the general fund.

Moneys deposited with the commissioner as security for the payment of tax, penalties, or costs

due must be deposited and accounted for as provided in subsection 3 of section 57-39.2-12.
N.D. Cent. Code § 57-22-33 — ND Code / Title 57 / Chapter 57-22 / Section 57-22-33
57-22-33. Penalties
Status: repealed

57-22-33. Penalties

Repealed by S.L. 1975, ch. 106, § 673.
N.D. Cent. Code § 57-39.5-02 — ND Code / Title 57 / Chapter 57-39.5 / Section 57-39.5-02
57-39.5-02. Imposition - Transfer of funds - Exemptions
Status: in_force

57-39.5-02. Imposition - Transfer of funds - Exemptions

There is imposed a tax of three percent upon the gross receipts of retailers from all sales at

retail, including the leasing or renting, of farm machinery or irrigation equipment used

exclusively for agricultural purposes. After July first of each year, five hundred thousand dollars

of taxes collected under this chapter must be transferred to the state treasurer who shall deposit

the moneys in the agricultural research fund. Gross receipts from sales at retail of farm

machinery or irrigation equipment are exempted from the tax imposed by this chapter when the

sale, lease, or rental is made to a purchaser or lessor 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 at retail.

There are specifically exempted from the tax imposed by this chapter the gross receipts from

the sale, lease, or rental of used farm machinery, farm machinery repair parts, used irrigation

equipment, or irrigation equipment repair parts used exclusively for agricultural purposes. For

purposes of this section, "used" means:

1. Tax under this chapter or chapter 57-39.2 or 57-40.2 has been paid on a previous sale;

2. Tax under section 57-39.5-06 has been paid under a previous lease;

3. Originally purchased outside this state and previously owned by a farmer; or

4. Has been under rental for three years or more.
N.D. Cent. Code § 57-63-12 — ND Code / Title 57 / Chapter 57-63 / Section 57-63-12
57-63-12. Correction of errors
Status: in_force

57-63-12. Correction of errors

If it appears that, as a result of a mistake, an amount of assessment, penalty, or interest has

been paid which was not due under this chapter, the amount must be credited against any

assessment due, or to become due, under this chapter from the person who made the

erroneous payment, or the amount must be refunded to the person. The person who made the

erroneous payment shall present a claim for refund or credit to the commissioner not later than

three years after the due date of the return for the period for which the erroneous payment was

made or one year after the erroneous payment was made, whichever is later.
N.D. Cent. Code § 57-15-41 — ND Code / Title 57 / Chapter 57-15 / Section 57-15-41
57-15-41. Political subdivision tax levies for payment of special assessments exempt from levy limitations
Status: in_force

57-15-41. Political subdivision tax levies for payment of special assessments exempt

from levy limitations.

No tax levy limitations provided by any statute of this state apply to tax levies by any county,

city, school district, park district, or township for the purpose of paying any special assessments

or paying debt service on bonds issued to prepay special assessments made in accordance

with the provisions of title 40, against property owned by such county, city, school district, park

district, or township. Any surplus in the special assessment fund after all of the special

assessments for which the fund was created have been paid shall be placed in the general fund

of the political subdivision.
N.D. Cent. Code § 57-38-01.16 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-01.16
57-38-01.16. Income tax credit for employment of individuals with developmental disabilities or severe mental illness
Status: in_force

57-38-01.16. Income tax credit for employment of individuals with developmental

disabilities or severe mental illness.

1. A taxpayer filing an income tax return under this chapter may claim a credit against the

tax liability imposed under section 57-38-30 or section 57-38-30.3 for a portion of the

wages paid to an employee with a developmental disability or a severe mental illness.

2. The credit allowed under this section equals twenty-five percent of up to six thousand

dollars in wages paid annually by the taxpayer for each employee with a

developmental disability or severe mental illness, if the department of health and

human services' vocational rehabilitation division determines the individual has a most

significant disability, is eligible for services, and requires customized employment or

supported employment to obtain competitive integrated employment.

3. Only wages actually paid during the taxpayer's taxable year may be considered for

purposes of this section. An employee of a subcontractor is considered an employee

of the contractor to the extent of any wages paid under the contract.

4. The total of credits allowed under this section may not exceed fifty percent of the

taxpayer's liability under this chapter.

5. A taxpayer shall apply, on a form and in the manner prescribed by the department of

health and human services' vocational rehabilitation division, for a determination of

whether an employee meets the requirements under subsection 2. If an employee

meets the requirements, a letter of certification containing the names of the taxpayer

and the qualifying employee must be issued to the taxpayer.

6. A taxpayer claiming a credit under this section shall include a copy of the certification

letter received from the department of health and human services' vocational

rehabilitation division with the taxpayer's return filed under this chapter for each

taxable year the credit is claimed.

7. 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 section against the individual's state

income tax liability under section 57-38-30.3.
N.D. Cent. Code § 57-40.6-04 — ND Code / Title 57 / Chapter 57-40.6 / Section 57-40.6-04
57-40.6-04. Fee collection procedure
Status: in_force

57-40.6-04. Fee collection procedure

An assessed communications service provider may retain the actual costs of administration

in collection of the fee and any telephone exchange access service provider charges for

911 database management, not to exceed two and one-half percent of the fee collected. The

fee proceeds must be paid by the assessed communications service provider within thirty days

after it is collected from the subscriber or customer unless the provider has fewer than

ten subscribers or customers in a jurisdiction, in which case the provider may pay the proceeds

quarterly.
N.D. Cent. Code § 57-40.3-10 — ND Code / Title 57 / Chapter 57-40.3 / Section 57-40.3-10
57-40.3-10. Transfer of revenue
Status: in_force

57-40.3-10. Transfer of revenue

After the deposits under sections 57-39.2-26.1, 57-39.2-26.2, and 57-39.2-26.3, moneys

collected and received under this chapter must be deposited monthly in the state treasury and

allocated as follows:

1. Fifty percent to the general fund;

2. Twenty-five percent to the highway tax distribution fund; and

3. Twenty-five percent to the flexible transportation fund.
N.D. Cent. Code § 57-45-12 — ND Code / Title 57 / Chapter 57-45 / Section 57-45-12
57-45-12. Procedure when taxes or tax lien foreclosures are declared invalid
Status: in_force

57-45-12. Procedure when taxes or tax lien foreclosures are declared invalid

When any foreclosure of land for taxes is adjudged to be void, the judgment must state the

reason why it is void. In all such cases, and in cases when by the mistake or wrongful act of the

county treasurer or auditor, land has been foreclosed upon which no taxes were due, and in

cases when taxes have been or may be paid on lands not subject to taxation, or on lands when

subsequent to payment the entry has been or may be canceled, the money so paid and all

subsequent taxes, penalties, and costs which have been or which may be paid must be

refunded, with interest at seven percent per annum from the date of payment to the person

making such payment, the person's heirs or assigns, and the same must be refunded out of the

county treasury to which such money was paid, on an order from the county auditor. A pro rata

share of the money so refunded must be charged to the state and to any city, township, school

district, or other taxing district which may have received any part of such void tax. Whenever

any tax deed made and delivered under this title is adjudged to be void, unless the judgment

declares the tax to be illegal, the tax and all subsequent taxes shall remain and be a lien upon

the land, and the county auditor shall serve notice of foreclosure of tax lien on the following

October first pursuant to chapter 57-28 for the full amount of taxes, penalties, and costs due

thereon.
N.D. Cent. Code § 57-38-01.14 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-01.14
57-38-01.14. No gain recognized on property subject to eminent domain sale or transfer
Status: in_force

57-38-01.14. No gain recognized on property subject to eminent domain sale or

transfer.

If any private property, through the exercise of eminent domain, is involuntarily converted

into property of either like or unlike kind, no gain, either ordinary or capital, may be recognized

for corporate income tax purposes.
N.D. Cent. Code § 57-38.5-07 — ND Code / Title 57 / Chapter 57-38.5 / Section 57-38.5-07
57-38.5-07. Investment reporting forms
Status: in_force

57-38.5-07. Investment reporting forms

Within thirty days after the date on which an investment in a qualified business is

purchased, the qualified business shall file with the tax commissioner and the director and

provide to the investor completed forms prescribed by the tax commissioner which show as to

each investment in the qualified business the following:

1. The name, address, and social security number of the taxpayer who made the

investment.

2. The dollar amount paid for the investment by the taxpayer.

3. The date on which full consideration was received by the qualified business for the

investment.
N.D. Cent. Code § 57-40.2-03.2 — ND Code / Title 57 / Chapter 57-40.2 / Section 57-40.2-03.2
57-40.2-03.2. Use tax on tobacco products
Status: in_force

57-40.2-03.2. Use tax on tobacco products

Notwithstanding any other provision of law, the use taxes imposed by this chapter apply to

the storage, use, or consumption in this state of cigarettes, cigars, and other tobacco products,

provided that gross receipts from the sale thereof mean and include any other taxes imposed on

such merchandise or its use or on the retail or other sale thereof.
N.D. Cent. Code § 57-38-59 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-59
57-38-59. Withholding from wages of employees - Penalty
Status: in_force

57-38-59. If the amount required to be deducted and withheld from wages paid to all of

an employer's employees during the previous calendar year was less than one

thousand dollars, the employer may file an annual return. The tax commissioner may

alter the time or period for making reports and payment when in the tax

commissioner's opinion, the tax is in jeopardy, or may prescribe the use of any other

time or period as will facilitate the collection and payment of the tax by the employer.

2. Every employer shall file a return on forms prescribed by the tax commissioner with

each payment made to the tax commissioner under this section which shows the

amount of tax imposed under this chapter which was deducted and withheld during the

period covered by the return, and such other information as the tax commissioner may

require. If the amount required to be deducted and withheld from wages paid to all an

employer's employees during the previous calendar year is one thousand dollars or

more, the employer shall file the return and pay any tax due by electronic data

interchange or other electronic media as determined by the tax commissioner. The tax

commissioner may waive, upon a showing of good cause, the requirement to pay the

tax due electronically.

3. Every employer required to withhold state income tax shall make an annual return to

the tax commissioner on forms provided and approved by the tax commissioner,

summarizing the total compensation paid, the federal income tax deducted and

withheld, and the state income tax deducted and withheld during the calendar year.

The annual return must be accompanied by a statement of the compensation paid, the

federal income tax deducted and withheld, and the state income tax deducted and

withheld for each employee. The annual return and accompanying statements must be

filed with the tax commissioner on or before the due date for filing similar returns with

the internal revenue service.

4. Every employer not required to withhold state income tax shall provide to the tax

commissioner a statement of the compensation paid and the federal income tax

deducted and withheld for each employee. The statement must be filed on or before

the due date for filing similar returns with the internal revenue service.

5. In case of failure to timely file an information statement as required by subsections 3

and 4, and after thirty days' notice to file is given by the tax commissioner, the tax

commissioner may assess a penalty of fifteen dollars for each failure to file.

6. Every employer shall also, in accordance with rules adopted by the tax commissioner,

provide each employee from whom state income tax has been withheld, with a

statement of the amounts of total compensation paid and the amounts deducted and

withheld for the employee during the preceding calendar year in accordance with

section 57-38-59. The statement must be made available to the employee on or before

January thirty-first of the year following that for which the report is made.

7. The employer shall be liable to the tax commissioner for the payment of the tax

required to be deducted and withheld under section 57-38-59, and the employee shall

not thereafter be liable for the amount of any such payment, nor shall the employer be

liable to any person or to any employee for the amount of any such payment. For the

purpose of making penalty provisions of this chapter applicable, any amount deducted

or required to be deducted and remitted to the tax commissioner under this section

shall be considered to be the tax of the employer and with respect to such amounts

the employer is considered the taxpayer.

8. Every employer who deducts and withholds any amounts under section 57-38-59 shall

hold the same in trust for the state of North Dakota for payment thereof to the tax

commissioner in the manner and at the time provided for in this section, and the state

of North Dakota shall have a lien on the property of the employer to secure the

payment of any amounts withheld and not remitted as provided herein, which lien shall

attach at the time prescribed and to the property described in section 57-38-48 and

shall be subject to the provisions of sections 57-38-49, 57-38-50, and 57-38-51.

9. An employer, at the discretion of the tax commissioner, may be required to either make

a cash deposit or post with the tax commissioner a bond or undertaking executed by a

surety company authorized to do business in this state in an amount reasonably

calculated to ensure the payment to the state of taxes deducted and withheld from

wages.

10. An employer is not subject to this section or section 57-38-59 for wages paid to any

employee solely for agricultural labor, as defined in section 3121(g) of the Internal

Revenue Code [26 U.S.C. 3121(g)].

11. A payroll service provider authorized under the provisions of this chapter to file and

remit withholding taxes on behalf of an employer shall file the return required by

subsection 2 and pay any tax due, by electronic data interchange or other electronic

media as determined by the tax commissioner. As used in this subsection, a "payroll

service provider" means a person that, for federal tax purposes, electronically

processes and transmits an employer's withholding returns and taxes, including wage

information returns. The tax commissioner may waive, upon a showing of good cause,

the requirement to file a return or pay the tax electronically.

12. Any person required to file an information return under subsection 3 or 4 of this section

shall file the return by electronic data interchange or other electronic media as

determined by the tax commissioner. The tax commissioner may waive, upon a

showing of good cause, the requirement to file the return electronically.
N.D. Cent. Code § 57-39.6-05 — ND Code / Title 57 / Chapter 57-39.6 / Section 57-39.6-05
57-39.6-05. Use tax and credit for taxes paid
Status: in_force

57-39.6-05. Use tax and credit for taxes paid

1. A person who receives alcoholic beverages for storage, use, or consumption in this

state is subject to tax on storage, use, or consumption of those alcoholic beverages at

the rate imposed under section 57-39.6-02.

2. A person subject to taxes under subsection 1 who has paid taxes to another state or

political subdivision of a state as required by law on the purchase of the alcoholic

beverages is entitled to a credit against the tax due under subsection 1 equal to the

lesser of the tax actually paid to the other state or political subdivision or the amount of

tax imposed under subsection 1.
N.D. Cent. Code § 57-51-14 — ND Code / Title 57 / Chapter 57-51 / Section 57-51-14
57-51-14. Duties of commissioner and state treasurer
Status: in_force

57-51-14. Duties of commissioner and state treasurer

It is the duty of the commissioner to deposit with the state treasurer all moneys collected by

the commissioner under this chapter and to accompany each remittance, when possible, with a

certificate showing the county where produced. The state treasurer, no less than quarterly, shall

pay over to the county treasurers and city auditors of the several counties the moneys to which

they are entitled hereunder. For purposes of distributions and allocations made by the state

treasurer under this chapter and chapters 57-51.1 and 57-51.2, all revenue collected by the

commissioner under this chapter must be considered revenue collections for the period in which

the revenue was received by the commissioner.
N.D. Cent. Code § 57-43.2-02.1 — ND Code / Title 57 / Chapter 57-43.2 / Section 57-43.2-02.1
57-43.2-02.1. Additional special fuel tax
Status: repealed

57-43.2-02.1. Additional special fuel tax

Repealed by S.L. 1997, ch. 499, § 3.
N.D. Cent. Code § 57-01-11 — ND Code / Title 57 / Chapter 57-01 / Section 57-01-11
57-01-11. Assessment of or determination of additional tax liability by tax commissioner - Hearing - Appeal
Status: in_force

57-01-11. Assessment of or determination of additional tax liability by tax

commissioner - Hearing - Appeal.

1. In any case in which the provisions of any tax law are administered by the tax

commissioner and the tax is collected by the tax commissioner or the amount thereof

is certified by the tax commissioner to any other official for collection and the law

providing for such tax authorizes the tax commissioner to assess or determine a tax

liability that is in addition to that reported by the taxpayer, the taxpayer has a right to a

hearing before the tax commissioner on such assessment or determination and has a

right to appeal to the courts from the decision of the tax commissioner on such hearing

and all of the provisions of chapter 28-32 relating to proceedings before an

administrative agency, including the right to appeal to the courts from the decision of

the tax commissioner in such a proceeding, are applicable to and govern the notice of

hearing, the hearing, and the right of appeal from the tax commissioner's decision

thereon. Notwithstanding the provisions of any other law heretofore or hereafter

enacted, it is the intent and purpose of this section to provide that in those

circumstances hereinbefore described every taxpayer shall have both the right to a

hearing before the tax commissioner and the right to appeal to the courts from the tax

commissioner's decision on such hearing in accordance with the provisions of chapter

28-32 unless the provisions of any such law expressly provide that the decision of the

tax commissioner is final or expressly provide that the provisions of chapter 28-32 are

not applicable.

2. If a tax administered by the tax commissioner is assessed under any provision of law

that expressly provides the assessed tax is final and nonreviewable and the assessed

tax has not been paid, the tax commissioner may accept for legal settlement purposes,

a reduced amount of tax if information is received from the taxpayer that the tax as

assessed exceeds the actual amount due. If the tax commissioner receives

information that the tax was under-assessed, the additional amount of tax that is

determined to be due may be assessed by the tax commissioner, notwithstanding the

fact that the assessment made by the tax commissioner is final and nonreviewable.