N.D. Cent. Code § 57-51.1-03 — ND Code / Title 57 / Chapter 57-51.1 / Section 57-51.1-03
57-51.1-03. Exemptions from oil extraction tax (Effective through June 30, 2031)
Status: in_force

57-51.1-03. Exemptions from oil extraction tax. (Effective through June 30, 2031)

The following activities are specifically exempted from the oil extraction tax:

1. The activity of extracting from the earth any oil that is exempt from the gross

production tax imposed by chapter 57-51.

2. The activity of extracting from the earth any oil from a stripper well property or

individual stripper well.

3. a. The incremental production from a secondary recovery project which has been

certified as a qualified project by the industrial commission after July 1, 1991, is

exempt from any taxes imposed under this chapter for a period of five years from

the date the incremental production begins.

b. The incremental production from a tertiary recovery project which has been

certified as a qualified project by the industrial commission is exempt from any

taxes imposed under this chapter for a period of ten years from the date the

incremental production begins. Incremental production from a tertiary recovery

project from a horizontal well drilled and completed within the Bakken and Three

Forks formations which has been certified as a qualified project by the industrial

commission is not exempt from July 1, 2015, through June 30, 2017, and is

thereafter exempt from any taxes imposed under this chapter for a period of five

years from July 1, 2017, or the date the incremental production begins, whichever

is later.

c. The incremental production from a tertiary recovery project that injects more than

fifty percent carbon dioxide produced from coal and has been certified as a

qualified project by the industrial commission is exempt from any taxes imposed

under this chapter for a period of twenty years from the date the incremental

production begins or from the date the project is certified by the industrial

commission as meeting the fifty percent or more carbon dioxide produced from

coal injection requirement, whichever is later. To qualify for the exemption under

this subsection, the project must be located outside the Bakken or Three Forks

formations and must use carbon dioxide produced from coal. The incremental

production that has been certified by the industrial commission under this section

must be used to calculate the exemption under this subdivision.

d. The incremental production from a tertiary recovery project that injects more than

fifty percent carbon dioxide produced from coal and has been certified as a

qualified project by the industrial commission is exempt from any taxes imposed

under this chapter for a period of ten years from the date the incremental

production begins or from the date the project is certified by the industrial

commission as meeting the fifty percent or more carbon dioxide produced from

coal injection requirement, whichever is later. To qualify for the exemption under

this subsection, the project must be located within the Bakken or Three Forks

formations and must use carbon dioxide produced from coal. The incremental

production that has been certified by the industrial commission under this section

must be used to calculate the exemption under this subdivision.

e. For purposes of this subsection, incremental production is defined in the following

manner:

(1) For purposes of determining the exemption provided for in subdivision a and

with respect to a unit where there has not been a secondary recovery

project, incremental production means the difference between the total

amount of oil produced from the unit during the secondary recovery project

and the amount of primary production from the unit. For purposes of this

paragraph, primary production means the amount of oil which would have

been produced from the unit if the secondary recovery project had not been

commenced. The industrial commission shall determine the amount of

primary production in a manner which conforms to the practice and

procedure used by the commission at the time the project is certified.

(2) For purposes of determining the exemption provided for in subdivision a and

with respect to a unit where a secondary recovery project was in existence

prior to July 1, 1991, and where the industrial commission cannot establish

an accurate production decline curve, incremental production means the

difference between the total amount of oil produced from the unit during a

new secondary recovery project and the amount of production which would

be equivalent to the average monthly production from the unit during the

most recent twelve months of normal production reduced by a production

decline rate of ten percent for each year. The industrial commission shall

determine the average monthly production from the unit during the most

recent twelve months of normal production and must upon request or upon

its own motion hold a hearing to make this determination. For purposes of

this paragraph, when determining the most recent twelve months of normal

production the industrial commission is not required to use twelve

consecutive months. In addition, the production decline rate of ten percent

must be applied from the last month in the twelve-month period of time.

(3) For purposes of determining the exemption provided for in subdivision a and

with respect to a unit where a secondary recovery project was in existence

before July 1, 1991, and where the industrial commission can establish an

accurate production decline curve, incremental production means the

difference between the total amount of oil produced from the unit during the

new secondary recovery project and the total amount of oil that would have

been produced from the unit if the new secondary recovery project had not

been commenced. For purposes of this paragraph, the total amount of oil

that would have been produced from the unit if the new secondary recovery

project had not been commenced includes both primary production and

production that occurred as a result of the secondary recovery project that

was in existence before July 1, 1991. The industrial commission shall

determine the amount of oil that would have been produced from the unit if

the new secondary recovery project had not been commenced in a manner

that conforms to the practice and procedure used by the commission at the

time the new secondary recovery project is certified.

(4) For purposes of determining the exemption provided for in subdivision b and

with respect to a unit where there has not been a secondary recovery

project, incremental production means the difference between the total

amount of oil produced from the unit during the tertiary recovery project and

the amount of primary production from the unit. For purposes of this

paragraph, primary production means the amount of oil which would have

been produced from the unit if the tertiary recovery project had not been

commenced. The industrial commission shall determine the amount of

primary production in a manner which conforms to the practice and

procedure used by the commission at the time the project is certified.

(5) For purposes of determining the exemption provided for in subdivision b and

with respect to a unit where there is or has been a secondary recovery

project, incremental production means the difference between the total

amount of oil produced during the tertiary recovery project and the amount

of production which would be equivalent to the average monthly production

from the unit during the most recent twelve months of normal production

reduced by a production decline rate of ten percent for each year. The

industrial commission shall determine the average monthly production from

the unit during the most recent twelve months of normal production and

must upon request or upon its own motion hold a hearing to make this

determination. For purposes of this paragraph, when determining the most

recent twelve months of normal production the industrial commission is not

required to use twelve consecutive months. In addition, the production

decline rate of ten percent must be applied from the last month in the

twelve-month period of time.

(6) For purposes of determining the exemption provided for in subdivision b and

with respect to a unit where there is or has been a secondary recovery

project and where the industrial commission can establish an accurate

production decline curve, incremental production means the difference

between the total amount of oil produced from the unit during the tertiary

recovery project and the total amount of oil that would have been produced

from the unit if the tertiary recovery project had not been commenced. For

purposes of this paragraph, the total amount of oil that would have been

produced from the unit if the tertiary recovery project had not been

commenced includes both primary production and production that occurred

as a result of any secondary recovery project. The industrial commission

shall determine the amount of oil that would have been produced from the

unit if the tertiary recovery project had not been commenced in a manner

that conforms to the practice and procedure used by the commission at the

time the tertiary recovery project is certified.

(7) For purposes of determining the exemption provided for in subdivisions c

and d, and with respect to a unit where a tertiary recovery project was in

existence, and where the industrial commission cannot establish an

accurate production decline curve, incremental production means the

difference between the total amount of oil produced from the unit during a

new tertiary recovery project and the amount of production which would be

equivalent to the average monthly production from the unit during the most

recent twelve months of normal production reduced by a production decline

rate of ten percent for each year. The industrial commission shall determine

the average monthly production from the unit during the most recent twelve

months of normal production and shall upon request or upon its own motion

hold a hearing to make this determination. For purposes of this paragraph,

in determining the most recent twelve months of normal production the

industrial commission is not required to use twelve consecutive months. In

addition, the production decline rate of ten percent must be applied from the

last month in the twelve-month period of time.

(8) For purposes of determining the exemption provided for in subdivisions c

and d, and with respect to a unit where a tertiary recovery project was in

existence, and where the industrial commission can establish an accurate

production decline curve, incremental production means the difference

between the total amount of oil produced from the unit during the new

tertiary recovery project and the total amount of oil that would have been

produced from the unit if the new tertiary recovery project had not been

commenced. For purposes of this paragraph, the total amount of oil that

would have been produced from the unit if the new tertiary recovery project

had not been commenced includes both primary production and production

that occurred as a result of the tertiary recovery project that was previously

in existence. The industrial commission shall determine the amount of oil

that would have been produced from the unit if the new tertiary recovery

project had not been commenced in a manner that conforms to the practice

and procedure used by the commission at the time the new tertiary recovery

project is certified.

f. The industrial commission shall adopt rules relating to this exemption which must

include procedures for determining incremental production as defined in

subdivision e.

4. The first three hundred thousand barrels of oil produced during the first thirty-six

months after completion, from a well drilled and completed outside the Bakken and

Three Forks formations is subject to a reduced tax rate of two percent of the gross

value at the well of the oil extracted under this chapter. The tax rate reduction under

this subsection does not apply to a well located within the exterior boundaries of a

reservation, a well located on trust properties outside reservation boundaries as

defined in section 57-51.2-02, or a straddle well as defined in section 57-51.1-07.10

located on reservation trust land, unless a tribe makes an irrevocable election to opt-in

to the tax rate reduction by providing written notice to the tax commissioner. If a tribe

provides notice of its election to opt-in to the tax rate reduction, the tax commissioner

shall apply the tax rate reduction beginning in the month of production after the notice

is received by the tax commissioner.

5. The production from a restimulation well that has been certified as a qualified well by

the industrial commission after August 1, 2023, is subject to a reduced tax rate of

two percent of the gross value at the well of the oil extracted under this chapter for the

first seventy-five thousand barrels of production or for a period of eighteen months

after the month in which oil was first produced from the restimulation well, whichever

occurs first. The tax rate reduction under this subsection does not apply to a well

located within the exterior boundaries of a reservation, a well located on trust

properties outside reservation boundaries as defined in section 57-51.2-02, or a

straddle well located on reservation trust land as defined in section 57-51.1-07.10,

unless a tribe makes an irrevocable election to opt-in to the tax rate reduction by

providing written notice to the tax commissioner. If a tribe provides notice of its election

to opt-in to the tax rate reduction, the tax commissioner shall apply the tax rate

reduction beginning in the month of production after the notice is received by the tax

commissioner. The industrial commission shall certify whether the well qualifies as a

restimulation well under section 57-51.1-01 in a manner that conforms to the practice

and procedure used by the commission at the time the restimulation well is certified.

6. a. The first two hundred fifty thousand barrels of oil produced during the first

thirty-six months after completion from a development incentive well drilled and

completed before July 1, 2028, and certified as a qualified well by the industrial

commission, are exempt from the tax under section 57-51.1-02.

b. For purposes of the exemption under this subsection:

(1) An operator seeking certification of a well as a development incentive well

shall meet the burden of demonstrating to the industrial commission that the

well meets the criteria under subsection 2 of section 57-51.1-01.

(2) An operator seeking certification of a well as a development incentive well

must be classified as one of the following:

(a) An operator with between forty and ninety-nine wells within the

Bakken or Three Forks formations which have been:

[1] Drilled by the operator during the period beginning July 1, 2023,

and ending June 30, 2025; or

[2] Drilled during the period beginning July 1, 2023, and ending June

30, 2025, and acquired by the operator.

(b) An operator with between one hundred and one hundred forty-nine

wells within the Bakken or Three Forks formations which have been:

[1] Drilled by the operator during the period beginning July 1, 2023,

and ending June 30, 2025; or

[2] Drilled during the period beginning July 1, 2023, and ending June

30, 2025, and acquired by the operator.

(c) An operator with one hundred fifty or more wells within the Bakken or

Three Forks formations which have been:

[1] Drilled by the operator during the period beginning July 1, 2023,

and ending June 30, 2025; or

[2] Drilled during the period beginning July 1, 2023, and ending June

30, 2025, and acquired by the operator.

(3) The industrial commission may not certify more than:

(a) Four development incentive wells for an operator classified under

subparagraph a of paragraph 2 of subdivision b;

(b) Eight development incentive wells for an operator classified under

subparagraph b of paragraph 2 of subdivision b; and

(c) Twelve development incentive wells for an operator classified under

subparagraph c of paragraph 2 of subdivision b.

c. The tax exemption under this subsection does not apply to a well located within

the exterior boundaries of a reservation, a well located on trust properties outside

reservation boundaries as defined in section 57-51.2-02, or a straddle well as

defined in section 57-51.1-07.10 located on reservation trust land, unless a tribe

makes an irrevocable election to opt-in to the tax exemption by providing written

notice to the tax commissioner. If a tribe provides notice of its election to opt-in to

the tax exemption, the tax commissioner shall apply the tax exemption beginning

in the month of production after the notice is received by the tax commissioner.

Exemptions from oil extraction tax. (Effective after June 30, 2031) The following

activities are specifically exempted from the oil extraction tax:

1. The activity of extracting from the earth any oil that is exempt from the gross

production tax imposed by chapter 57-51.

2. The activity of extracting from the earth any oil from a stripper well property or

individual stripper well.

3. a. The incremental production from a secondary recovery project which has been

certified as a qualified project by the industrial commission after July 1, 1991, is

exempt from any taxes imposed under this chapter for a period of five years from

the date the incremental production begins.

b. The incremental production from a tertiary recovery project which has been

certified as a qualified project by the industrial commission is exempt from any

taxes imposed under this chapter for a period of ten years from the date the

incremental production begins. Incremental production from a tertiary recovery

project from a horizontal well drilled and completed within the Bakken and Three

Forks formations which has been certified as a qualified project by the industrial

commission is not exempt from July 1, 2015, through June 30, 2017, and is

thereafter exempt from any taxes imposed under this chapter for a period of five

years from July 1, 2017, or the date the incremental production begins, whichever

is later.

c. The incremental production from a tertiary recovery project that injects more than

fifty percent carbon dioxide produced from coal and has been certified as a

qualified project by the industrial commission is exempt from any taxes imposed

under this chapter for a period of twenty years from the date the incremental

production begins or from the date the project is certified by the industrial

commission as meeting the fifty percent or more carbon dioxide produced from

coal injection requirement, whichever is later. To qualify for the exemption under

this subsection, the project must be located outside the Bakken or Three Forks

formations and must use carbon dioxide produced from coal. The incremental

production that has been certified by the industrial commission under this section

must be used to calculate the exemption under this subdivision.

d. The incremental production from a tertiary recovery project that injects more than

fifty percent carbon dioxide produced from coal and has been certified as a

qualified project by the industrial commission is exempt from any taxes imposed

under this chapter for a period of ten years from the date the incremental

production begins or from the date the project is certified by the industrial

commission as meeting the fifty percent or more carbon dioxide produced from

coal injection requirement, whichever is later. To qualify for the exemption under

this subsection, the project must be located within the Bakken or Three Forks

formations and must use carbon dioxide produced from coal. The incremental

production that has been certified by the industrial commission under this section

must be used to calculate the exemption under this subdivision.

e. For purposes of this subsection, incremental production is defined in the following

manner:

(1) For purposes of determining the exemption provided for in subdivision a and

with respect to a unit where there has not been a secondary recovery

project, incremental production means the difference between the total

amount of oil produced from the unit during the secondary recovery project

and the amount of primary production from the unit. For purposes of this

paragraph, primary production means the amount of oil which would have

been produced from the unit if the secondary recovery project had not been

commenced. The industrial commission shall determine the amount of

primary production in a manner which conforms to the practice and

procedure used by the commission at the time the project is certified.

(2) For purposes of determining the exemption provided for in subdivision a and

with respect to a unit where a secondary recovery project was in existence

prior to July 1, 1991, and where the industrial commission cannot establish

an accurate production decline curve, incremental production means the

difference between the total amount of oil produced from the unit during a

new secondary recovery project and the amount of production which would

be equivalent to the average monthly production from the unit during the

most recent twelve months of normal production reduced by a production

decline rate of ten percent for each year. The industrial commission shall

determine the average monthly production from the unit during the most

recent twelve months of normal production and must upon request or upon

its own motion hold a hearing to make this determination. For purposes of

this paragraph, when determining the most recent twelve months of normal

production the industrial commission is not required to use twelve

consecutive months. In addition, the production decline rate of ten percent

must be applied from the last month in the twelve-month period of time.

(3) For purposes of determining the exemption provided for in subdivision a and

with respect to a unit where a secondary recovery project was in existence

before July 1, 1991, and where the industrial commission can establish an

accurate production decline curve, incremental production means the

difference between the total amount of oil produced from the unit during the

new secondary recovery project and the total amount of oil that would have

been produced from the unit if the new secondary recovery project had not

been commenced. For purposes of this paragraph, the total amount of oil

that would have been produced from the unit if the new secondary recovery

project had not been commenced includes both primary production and

production that occurred as a result of the secondary recovery project that

was in existence before July 1, 1991. The industrial commission shall

determine the amount of oil that would have been produced from the unit if

the new secondary recovery project had not been commenced in a manner

that conforms to the practice and procedure used by the commission at the

time the new secondary recovery project is certified.

(4) For purposes of determining the exemption provided for in subdivision b and

with respect to a unit where there has not been a secondary recovery

project, incremental production means the difference between the total

amount of oil produced from the unit during the tertiary recovery project and

the amount of primary production from the unit. For purposes of this

paragraph, primary production means the amount of oil which would have

been produced from the unit if the tertiary recovery project had not been

commenced. The industrial commission shall determine the amount of

primary production in a manner which conforms to the practice and

procedure used by the commission at the time the project is certified.

(5) For purposes of determining the exemption provided for in subdivision b and

with respect to a unit where there is or has been a secondary recovery

project, incremental production means the difference between the total

amount of oil produced during the tertiary recovery project and the amount

of production which would be equivalent to the average monthly production

from the unit during the most recent twelve months of normal production

reduced by a production decline rate of ten percent for each year. The

industrial commission shall determine the average monthly production from

the unit during the most recent twelve months of normal production and

must upon request or upon its own motion hold a hearing to make this

determination. For purposes of this paragraph, when determining the most

recent twelve months of normal production the industrial commission is not

required to use twelve consecutive months. In addition, the production

decline rate of ten percent must be applied from the last month in the

twelve-month period of time.

(6) For purposes of determining the exemption provided for in subdivision b and

with respect to a unit where there is or has been a secondary recovery

project and where the industrial commission can establish an accurate

production decline curve, incremental production means the difference

between the total amount of oil produced from the unit during the tertiary

recovery project and the total amount of oil that would have been produced

from the unit if the tertiary recovery project had not been commenced. For

purposes of this paragraph, the total amount of oil that would have been

produced from the unit if the tertiary recovery project had not been

commenced includes both primary production and production that occurred

as a result of any secondary recovery project. The industrial commission

shall determine the amount of oil that would have been produced from the

unit if the tertiary recovery project had not been commenced in a manner

that conforms to the practice and procedure used by the commission at the

time the tertiary recovery project is certified.

(7) For purposes of determining the exemption provided for in subdivisions c

and d, and with respect to a unit where a tertiary recovery project was in

existence, and where the industrial commission cannot establish an

accurate production decline curve, incremental production means the

difference between the total amount of oil produced from the unit during a

new tertiary recovery project and the amount of production which would be

equivalent to the average monthly production from the unit during the most

recent twelve months of normal production reduced by a production decline

rate of ten percent for each year. The industrial commission shall determine

the average monthly production from the unit during the most recent twelve

months of normal production and shall upon request or upon its own motion

hold a hearing to make this determination. For purposes of this paragraph,

in determining the most recent twelve months of normal production the

industrial commission is not required to use twelve consecutive months. In

addition, the production decline rate of ten percent must be applied from the

last month in the twelve-month period of time.

(8) For purposes of determining the exemption provided for in subdivisions c

and d, and with respect to a unit where a tertiary recovery project was in

existence, and where the industrial commission can establish an accurate

production decline curve, incremental production means the difference

between the total amount of oil produced from the unit during the new

tertiary recovery project and the total amount of oil that would have been

produced from the unit if the new tertiary recovery project had not been

commenced. For purposes of this paragraph, the total amount of oil that

would have been produced from the unit if the new tertiary recovery project

had not been commenced includes both primary production and production

that occurred as a result of the tertiary recovery project that was previously

in existence. The industrial commission shall determine the amount of oil

that would have been produced from the unit if the new tertiary recovery

project had not been commenced in a manner that conforms to the practice

and procedure used by the commission at the time the new tertiary recovery

project is certified.

f. The industrial commission shall adopt rules relating to this exemption which must

include procedures for determining incremental production as defined in

subdivision e.

4. The first three hundred thousand barrels of oil produced during the first thirty-six

months after completion, from a well drilled and completed outside the Bakken and

Three Forks formations is subject to a reduced tax rate of two percent of the gross

value at the well of the oil extracted under this chapter. The tax rate reduction under

this subsection does not apply to a well located within the exterior boundaries of a

reservation, a well located on trust properties outside reservation boundaries as

defined in section 57-51.2-02, or a straddle well as defined in section 57-51.1-07.10

located on reservation trust land, unless a tribe makes an irrevocable election to opt-in

to the tax rate reduction by providing written notice to the tax commissioner. If a tribe

provides notice of its election to opt-in to the tax rate reduction, the tax commissioner

shall apply the tax rate reduction beginning in the month of production after the notice

is received by the tax commissioner.

5. The production from a restimulation well that has been certified as a qualified well by

the industrial commission after August 1, 2023, is subject to a reduced tax rate of

two percent of the gross value at the well of the oil extracted under this chapter for the

first seventy-five thousand barrels of production or for a period of eighteen months

after the month in which oil was first produced from the restimulation well, whichever

occurs first. The tax rate reduction under this subsection does not apply to a well

located within the exterior boundaries of a reservation, a well located on trust

properties outside reservation boundaries as defined in section 57-51.2-02, or a

straddle well located on reservation trust land as defined in section 57-51.1-07.10,

unless a tribe makes an irrevocable election to opt-in to the tax rate reduction by

providing written notice to the tax commissioner. If a tribe provides notice of its election

to opt-in to the tax rate reduction, the tax commissioner shall apply the tax rate

reduction beginning in the month of production after the notice is received by the tax

commissioner. The industrial commission shall certify whether the well qualifies as a

restimulation well under section 57-51.1-01 in a manner that conforms to the practice

and procedure used by the commission at the time the restimulation well is certified.
N.D. Cent. Code § 57-20-10 — ND Code / Title 57 / Chapter 57-20 / Section 57-20-10
57-20-10. Installment payments of real estate tax
Status: in_force

57-20-10. Installment payments of real estate tax

Real estate taxes, either current or delinquent, may be paid in installments of not less than

ten percent of the amount of the tax, plus penalty and interest if any, but each such installment

in no event may be less than ten dollars. Credit must be given on the tax records for the

installment payments so made, and penalty and interest must be computed only upon the

balance of the tax remaining unpaid.
N.D. Cent. Code § 57-43.1-35 — ND Code / Title 57 / Chapter 57-43.1 / Section 57-43.1-35
57-43.1-35. Exemptions
Status: repealed

57-43.1-35. Exemptions

Repealed by S.L. 1999, ch. 526, § 84.
N.D. Cent. Code § 57-57-09 — ND Code / Title 57 / Chapter 57-57 / Section 57-57-09
57-57-09. Public hearing by petition - Hearing board - Presiding officer
Status: in_force

57-57-09. Public hearing by petition - Hearing board - Presiding officer

The owner or agent of the owner, board of township supervisors, or board of county

commissioners may petition the state forester for a public hearing to take testimony and hear

evidence on whether lands shall be entered or continued under this chapter. Upon filing of the

petition, the state forester shall set the matter for public hearing at a time as the state forester

sees fit in the county in which the land is located, but not later than ninety days from the date of

the filing of the petition. The state forester, the county auditor, and the local assessor of the

township in which the lands are located constitute the hearing board. The state forester is the

presiding officer of the hearing and shall give thirty days' written notice of the hearing to the

owner or agent of the owner, board of township supervisors, and the board of county

commissioners. The hearing may be deferred not more than sixty days after notice to the parties

involved.
N.D. Cent. Code § 57-01-09 — ND Code / Title 57 / Chapter 57-01 / Section 57-01-09
57-01-09. Tax commissioner's cash change fund authorized
Status: in_force

57-01-09. Tax commissioner's cash change fund authorized

For the purpose of promptly and efficiently accommodating taxpayers who make payments

of taxes in person to the cashier in the state tax department, the tax commissioner may

maintain, out of collections made, a cash fund in the cashier's office in an amount reasonably

necessary for making change. The tax commissioner shall obtain the written approval of the

director of the office of management and budget of the amount of money to be maintained in

such cash change fund.
N.D. Cent. Code § 57-28-29 — ND Code / Title 57 / Chapter 57-28 / Section 57-28-29
57-28-29. Notice of tax delinquency - Central indexing system
Status: repealed

57-28-29. Notice of tax delinquency - Central indexing system

Repealed by S.L. 2013, ch. 257, § 47.
N.D. Cent. Code § 57-43.3-11 — ND Code / Title 57 / Chapter 57-43.3 / Section 57-43.3-11
57-43.3-11. Qualification for importer license
Status: in_force

57-43.3-11. Qualification for importer license

As a condition precedent to the issuance of a license to an importer, the importer shall

furnish proof that the importer has a valid unrevoked license required by the jurisdiction of

export. An importer must also qualify for and apply for a license in this state as a refiner,

supplier, or distributor.
N.D. Cent. Code § 57-39.2-02.2 — ND Code / Title 57 / Chapter 57-39.2 / Section 57-39.2-02.2
57-39.2-02.2. Certain sellers located outside this state required to collect and remit sales taxes - Criteria
Status: in_force

57-39.2-02.2. Certain sellers located outside this state required to collect and remit

sales taxes - Criteria.

Notwithstanding any other provision of law, any seller of tangible personal property or other

taxable product for delivery in this state, which does not have a physical presence in this state,

is subject to this chapter and chapter 57-40.2 and shall remit sales or use tax if the seller's

gross sales from the sale of tangible personal property and other taxable items delivered in this

state exceed one hundred thousand dollars in the previous calendar year, or the current

calendar year. A seller that exceeds this sales threshold shall obtain a permit under section

57-39.2-14, and begin collecting the tax on sales delivered during the following calendar year or

beginning sixty days after the threshold is met, whichever is earlier. The seller shall follow all

applicable procedures and requirements of law as if the seller has a physical presence in this

state.
N.D. Cent. Code § 57-43.1-11 — ND Code / Title 57 / Chapter 57-43.1 / Section 57-43.1-11
57-43.1-11. Assignment of refund claims
Status: in_force

57-43.1-11. Assignment of refund claims

A consumer eligible for a motor vehicle fuel tax refund under this chapter, who purchased

the fuel on open account, may assign the refund to the seller by attaching an assignment

agreement, on a form prescribed by the commissioner, to the refund claim submitted in

accordance with section 57-43.1-04. If an assignment of a refund is made, the refund check or

warrant issued shall be made payable to both the claimant and the assignee.
N.D. Cent. Code § 57-65-07 — ND Code / Title 57 / Chapter 57-65 / Section 57-65-07
57-65-07. Allocation of revenue
Status: in_force

57-65-07. Allocation of revenue

The tax collected as provided in this chapter is appropriated and must be apportioned as

determined by the sixty-third legislative assembly.
N.D. Cent. Code § 57-43.1-14.1 — ND Code / Title 57 / Chapter 57-43.1 / Section 57-43.1-14.1
57-43.1-14.1. Qualification for exporter license
Status: in_force

57-43.1-14.1. Qualification for exporter license

As a condition precedent to the issuance of a license to an exporter, the exporter shall

furnish proof that the exporter has a valid unrevoked license required by the jurisdiction of

import.
N.D. Cent. Code § 57-40.6-06 — ND Code / Title 57 / Chapter 57-40.6 / Section 57-40.6-06
57-40.6-06. Database
Status: in_force

57-40.6-06. Database

Any assessed communications service provider providing emergency 911 service and

whose subscriber's service addresses are provided to a public safety answering point upon

delivery of a 911 call shall provide current customer names, addresses, and telephone numbers

to each emergency services communication system coordinator, the coordinator's designee, or

public safety answering point within each 911 system. Information provided under this section

must be provided in accordance with the transactional record disclosure requirements of the

federal Electronics Communications Privacy Act of 1986, 18 U.S.C. 2703(c)(1)(B)(iii), and in a

manner that identifies the names and telephone numbers that are unpublished. The provider

shall report database information regarding new service or a change of service within two

business days of the actual service change unless a longer period is permitted by the

jurisdiction. The provider shall report database information regarding dropped service at least

monthly.
N.D. Cent. Code § 57-36-13 — ND Code / Title 57 / Chapter 57-36 / Section 57-36-13
57-36-13. Unlawful to transport unstamped cigarettes
Status: repealed

57-36-13. Unlawful to transport unstamped cigarettes

Repealed by S.L. 1991, ch. 665, § 10.
N.D. Cent. Code § 57-36-33 — ND Code / Title 57 / Chapter 57-36 / Section 57-36-33
57-36-33. Penalties for violation of chapter
Status: in_force

57-36-33. Penalties for violation of chapter

Except as otherwise provided in this chapter:

1. Any person who violates any provision of this chapter is guilty of a class A

misdemeanor.

2. All cigarettes, cigarette papers, cigars, pipe tobacco, or other tobacco products in the

possession of the person who violates any provision of this chapter, or in the place of

business of the person, may be confiscated by the tax commissioner as provided

under section 57-36-14 and forfeited to the state. Any cigarette-making machine that is

maintained or operated in violation of sections 57-36-05.3, 57-36-05.4, or 57-36-06.1

must be confiscated by the tax commissioner and forfeited to the state in accordance

with chapter 29-31.1.
N.D. Cent. Code § 57-38-01.20 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-01.20
57-38-01.20. Credit for expenses of caring for certain family members
Status: in_force

57-38-01.20. Credit for expenses of caring for certain family members

1. An individual is entitled to a credit against the tax imposed under section 57-38-30.3 in

the amount of qualified care expenses under this section paid by the individual for the

care of a qualifying family member during the taxable year.

2. A qualifying family member is an individual who has taxable income of twenty

thousand dollars or less or a married individual with taxable income of thirty-five

thousand dollars or less, including that of the individual's spouse, for the taxable year.

A qualifying family member must be related to the taxpayer by blood or marriage and

either sixty-five years of age or older or is disabled as defined under title XVI of the

federal Social Security Act.

3. a. Qualified care expenses include payments by the taxpayer for home health

agency services, companionship services, personal care attendant services,

homemaker services, adult day care, respite care, and other expenses that are

deductible medical expenses under the Internal Revenue Code. A qualified care

expense must be:

(1) Provided to or for the benefit of the qualifying family member or to assist the

taxpayer in caring for the qualifying family member;

(2) Provided by an organization or individual not related to the taxpayer or the

qualifying family member; and

(3) Not compensated for by insurance or federal or state assistance programs.

b. For purposes of this subsection, "companionship services" means services that

provide fellowship, care, and protection for individuals who, because of advanced

age or physical or mental disabilities, cannot care for their own needs. Those

services may include household work related to the care of the aged or disabled

person, including meal preparation, bed making, washing of clothes, and other

similar services, and may include the performance of general household work if

that work does not exceed twenty percent of the total weekly hours worked.

"Companionship services" does not include services relating to the care and

protection of the aged or disabled which require and are performed by trained

personnel, including a registered or practical nurse, and does not include services

of individuals who provide care and protection for infants and young children who

are not physically or mentally disabled.

4. The percentage amount of credit allowable under this section is:

a. For a taxpayer whose taxable income does not exceed twenty-five thousand

dollars, or thirty-five thousand dollars for a joint return, thirty percent of qualified

elderly care expenses; or

b. For a taxpayer whose taxable income exceeds twenty-five thousand dollars, or

thirty-five thousand dollars for a joint return, the greater of:

(1) Twenty percent of qualified elderly care expenses; or

(2) Thirty percent of qualified elderly care expenses, minus one percent of

those expenses for each two thousand dollars or fraction of two thousand

dollars by which the taxable income of the taxpayer for the taxable year

exceeds twenty-five thousand dollars, or thirty-five thousand dollars for a

joint return.

5. The dollar amount of credit allowable under this section is:

a. Reduced by one dollar for each dollar of the taxable income over fifty thousand

dollars for a taxpayer whose taxable income exceeds fifty thousand dollars, or for

a joint return, reduced by one dollar for each dollar of the taxable income over

seventy thousand dollars for taxpayers whose taxable income exceeds seventy

thousand dollars; and

b. Limited to two thousand dollars per qualifying family member in a taxable year

and to four thousand dollars total for two or more qualifying family members in a

taxable year.

6. A deduction or credit is not allowed under any other provision of this chapter with

respect to any amount for which a credit is allowed under this section. The credit

allowed under this section may not be claimed as a carryback or carryforward and may

not be refunded if the taxpayer has no tax liability.

7. In the case of a married individual filing a separate return, the percentage amount of

credit under subsection 4 and the dollar amount of credit under subsection 5 are

limited to one-half of the amounts indicated in those subsections.
N.D. Cent. Code § 57-59-08 — ND Code / Title 57 / Chapter 57-59 / Section 57-59-08
57-59-08. Interaudits
Status: in_force

57-59-08. Interaudits

Article VI of the multistate tax compact relating to interaudits shall be in force in and with

respect to the state of North Dakota.
N.D. Cent. Code § 57-15-12.2 — ND Code / Title 57 / Chapter 57-15 / Section 57-15-12.2
57-15-12.2. Exceptions to tax levy limitations for park districts
Status: repealed

57-15-12.2. Exceptions to tax levy limitations for park districts

Repealed by S.L. 2015, ch. 439, § 104.
N.D. Cent. Code § 57-38.5-02 — ND Code / Title 57 / Chapter 57-38.5 / Section 57-38.5-02
57-38.5-02. Certification - Investment reporting by qualified businesses - Maximum investments in qualified businesses
Status: in_force

57-38.5-02. Certification - Investment reporting by qualified businesses - Maximum

investments in qualified businesses.

1. The director shall certify whether a business that has requested to become a qualified

business meets the requirements of section 57-38.5-01. The director shall establish

the necessary forms and procedures for certifying qualified businesses.

2. A qualified business may apply to the director for a recertification. Only one

recertification is available to a qualified business. The application for recertification

must be filed with the director within ninety days before the original certification expiry

date. The recertification issued by the director must comply with the provisions of

subsection 3.

3. A certification letter must be issued by the director to the qualified business. The

certification letter must include:

a. The certification effective date.

b. The certification expiry date. The expiry date may not be more than four years

from the certification effective date.

4. The maximum aggregate amount of qualified investments a qualified business may

receive for all tax years is limited to five hundred thousand dollars under this chapter.

The tax credit allowed on qualified investments in a qualified business must be allowed

to taxpayers in the chronological order of the taxpayer's qualified investments as

determined from the forms filed under section 57-38.5-07. The limitation on

investments under this subsection may not be interpreted to limit additional investment

by a taxpayer for which that taxpayer is not applying for a credit.
N.D. Cent. Code § 57-15-38 — ND Code / Title 57 / Chapter 57-15 / Section 57-15-38
57-15-38. City capital improvements fund levy
Status: in_force

57-15-38. City capital improvements fund levy

1. The governing body of any city may levy a tax for a capital improvements fund not

exceeding ten mills under section 57-15-10, to be used for one of the purposes

specified under subsection 5, when authorized to do so by a majority of the electors

voting upon the question at a primary or general election. A ballot submitted to the

electors under this subsection may contain multiple questions and each question must

specify:

a. The singular purpose, selected from the purposes specified under subsection 5,

for which the levy authority is being sought;

b. The number of mills requested for the purpose specified in subdivision a; and

c. The duration of the requested levy authority.

2. The governing body of any city may levy a tax for a capital improvements fund not

exceeding ten mills under section 57-15-10, to be used for any of the purposes

specified under subsection 5, when authorized to do so by sixty percent or more of the

qualified electors voting upon the question at a primary or general election.

3. The governing body of any city may levy an additional tax for a capital improvements

fund exceeding ten mills but not exceeding twenty mills under subsection 57-15-10, to

be used for one of the purposes specified under subsection 5, when authorized to do

so by sixty percent or more of the electors voting upon the question at a primary or

general election. A ballot submitted to the electors under this subsection may contain

multiple questions and each question must specify:

a. The singular purpose, selected from the purposes specified under subsection 5,

for which the levy authority is being sought;

b. The number of mills requested for the purpose specified in subdivision a; and

c. The duration of the requested levy authority.

4. Any excess levy for capital improvements under this section approved by the electors

of a city before July 1, 2015, remains effective for ten taxable years or the period of

time for which it was approved by the electors, whichever is less, after it was

approved, under the provisions of law in effect at the time it was approved. After

June 30, 2015, approval or reauthorization by electors of increased levy authority

under this section may not be effective for more than ten taxable years.

5. The capital improvements fund may be used for:

a. Paying all or part of the construction of waterworks systems, sewage systems,

public buildings, or any other public improvements;

b. Acquiring real estate as a site for public buildings, maintaining structural and

mechanical components of public buildings, and furnishing of public buildings;

c. A city's participating share in urban renewal programs;

d. Capital improvements and equipment acquisition and maintaining structural and

mechanical components for fire department stations;

e. Capital improvements and equipment acquisition and maintaining structural and

mechanical components for stations for police protection services and

correctional facilities; and

f. Acquiring and developing real estate, capital improvements, buildings, pavement,

equipment, and supporting debt service associated with financing for city-

supported airports or airport authorities.

6. The governing body of the city may create the capital improvements fund which may

be accumulated in an amount not in excess of twenty percent of the current annual

appropriation for all other purposes combined, exclusive of the appropriations to pay

interest and principal of the bonded debt, and not in excess of the limitations

prescribed by law.
N.D. Cent. Code § 57-09-05 — ND Code / Title 57 / Chapter 57-09 / Section 57-09-05
57-09-05. Quorum - Time for completing equalization
Status: in_force

57-09-05. Quorum - Time for completing equalization

Any two members of a three-member board of equalization and any three members of a

five-member board of equalization are authorized to act at the meeting of the board and they

may adjourn from day to day, but the equalization must be completed within ten days.
N.D. Cent. Code § 57-40.2-03.1 — ND Code / Title 57 / Chapter 57-40.2 / Section 57-40.2-03.1
57-40.2-03.1. Separate and additional use tax
Status: repealed

57-40.2-03.1. Separate and additional use tax

Repealed by I.M. approved November 2, 1976, S.L. 1977, ch. 593, § 6.
N.D. Cent. Code § 57-02-01 — ND Code / Title 57 / Chapter 57-02 / Section 57-02-01
57-02-01. Definitions
Status: in_force

57-02-01. Definitions

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

1. a. "Agricultural property" means platted or unplatted lands used for raising

agricultural crops or grazing farm animals as provided in this subsection. For

platted lands:

(1) Lands platted and assessed as agricultural property prior to March 30, 1981,

shall continue to be assessed as agricultural property until put to a use other

than raising agricultural crops or grazing farm animals.

(2) Property platted on or after March 30, 1981, is not agricultural property

when any four of the following conditions exist:

(a) The land is platted by the owner.

(b) Public improvements, including sewer, water, or streets, are in place.

(c) Topsoil is removed or topography is disturbed to the extent that the

property cannot be used to grow crops or graze farm animals.

(d) Property is zoned other than agricultural.

(e) Property has assumed an urban atmosphere because of adjacent

residential or commercial development on three or more sides.

(f) The parcel is less than ten acres [4.05 hectares] and not contiguous to

agricultural property.

(g) The property sells for more than four times the county average true

and full agricultural value.

b. For purposes of this subsection:

(1) "Raising agricultural crops" includes the storage of harvested crops

produced by a farmer or a direct relative of the farmer until the crop is

delivered to the first end-point user.

(2) The existence of any of the conditions in paragraph 2 of subdivision a may

not be used as a basis to exclude unplatted land used to raise agricultural

crops or land platted and assessed as agricultural property prior to

March 30, 1981, used to raise agricultural crops from being classified as

agricultural property.

(3) Land that was assessed as agricultural property at the time the land was put

to use for extraction of oil, natural gas, or subsurface minerals as defined in

section 38-12-01 must continue to be assessed as agricultural property if

the remainder of the surface owner's parcel of property on which the

subsurface mineral activity is occurring continues to qualify for assessment

as agricultural property under this subsection.

(4) Agricultural property includes land on which a greenhouse or other building

is located if the land is used for a nursery or other purpose associated with

the operation of the greenhouse.

(5) The time limitations contained in this subsection may not be construed to

prevent property that was assessed as other than agricultural property from

being assessed as agricultural property if the property otherwise qualifies

under this subsection.

2. "Air carrier transportation property" means the operative property of each airline whose

property is assessed for taxation purposes pursuant to chapters 57-06 and 57-32.

3. "Assessed valuation" means fifty percent of the true and full value of property.

4. "Centrally assessed property" means all property which is assessed by the state board

of equalization under chapters 57-05, 57-06, and 57-32.

5. "Commercial property" means all property, or portions of property, not included in the

classes of property defined in subsections 1, 4, 10, 12, 13, and 14.

6. "Credits" means and includes every claim and demand for money or other valuable

thing, and every annuity or sum of money receivable at stated periods, due or to

become due, and all claims and demands secured by deeds or mortgages, due or to

become due.

7. "Governing body" means a board of county commissioners, city council, board of city

commissioners, school board, or board of education, or the similarly constituted and

acting board of any other municipality.

8. "Money" or "moneys" means gold and silver coin, treasury notes, bank notes, and

every deposit which any person owning the same or holding in trust and residing in

this state is entitled to withdraw as money or on demand.

9. "Municipality" or "taxing district" means a county, city, township, school district, water

conservation and flood control district, Garrison Diversion Conservancy District, county

park district, joint county park district, irrigation district, park district, rural fire protection

district, or any other subdivision of the state empowered to levy taxes.

10. "Nonprimary residential property" means residential property, or portions of residential

property, not included in the class of property defined in subsection 12.

11. "Person" includes a firm, corporation, or limited liability company.

12. "Primary residential property" means residential property certified as a primary

residence under section 57-02-01.2.

13. "Railroad property" means the operating property, including franchises, of each

railroad operated in this state, including any electric or other street or interurban

railway.

14. "Residential property" means all property, or portions of property, used by an individual

or group of individuals as a dwelling, including property upon which a mobile home is

located but not including hotel and motel accommodations required to be licensed

under chapter 23-09 nor structures providing living accommodations for four or more

separate family units nor any tract of land upon which four or more mobile homes are

located. The term includes nonprimary residential property and primary residential

property.

15. "Taxable valuation" signifies the valuation remaining after deducting exemptions and

making other reductions from the original assessed valuation, and is the valuation

upon which the rate of levy finally is computed and against which the taxes finally are

extended.

16. "Tract", "lot", "piece or parcel of real property", or "piece or parcel of land" means any

contiguous quantity of land in the possession of, owned by or recorded as the property

of, the same claimant, person, or company.

17. "True and full value" means the value determined by considering the earning or

productive capacity, if any, the market value, if any, and all other matters that affect the

actual value of the property to be assessed. This shall include, for purposes of arriving

at the true and full value of property used for agricultural purposes, farm rentals, soil

capability, soil productivity, and soils analysis.

18. "Unencumbered cash" means the total cash on hand in any fund, less the amount

belonging to the fund in closed banks and less the amount of outstanding warrants,

bills, accounts, and contracts which are chargeable against the fund.

19. There shall be a presumption that a unit of land is not a farm unless such unit contains

a minimum of ten acres [4.05 hectares], and the taxing authority, in determining

whether such presumption shall apply, shall consider such things as the present use,

the adaptability to use, and how similar type properties in the immediate area are

classified for tax purposes.
N.D. Cent. Code § 57-55-03 — ND Code / Title 57 / Chapter 57-55 / Section 57-55-03
57-55-03. When taxes become due and delinquent - Penalty
Status: in_force

57-55-03. When taxes become due and delinquent - Penalty

1. a. The tax imposed in this chapter is due and payable on January tenth of each year

or ten days after the mobile home is purchased or first moved into this state. If the

tax due for the entire year is paid in full by February fifteenth, the county treasurer

shall allow a five percent discount. The discount must be applied before a primary

residence credit under section 57-02-08.9 is applied.

b. If the tax imposed by this chapter is paid in full within thirty days after the mobile

home is purchased or moved into this state, the county treasurer shall allow a five

percent discount. However, if the tax is not paid within forty days it is subject to a

penalty and interest. The penalty is one percent of the tax. The interest is one-half

percent of the tax for each full and fractional month of delay.

2. Except as provided in subdivision b of subsection 1, the tax imposed by this chapter

may be paid in two equal installments if the amount of the tax due is forty dollars or

more. The first installment is due on January tenth and becomes delinquent on March

first and is then subject to a penalty of two percent, and on April first an additional

penalty of two percent, and on May first an additional penalty of two percent, and on

June first an additional penalty of two percent. The second installment is due June first

and is delinquent on July first and is then subject to a penalty of two percent, and on

August first an additional penalty of two percent, and on September first an additional

penalty of two percent, and on October first an additional penalty of two percent. If any

tax remains due after January first of the next year, interest is due at the monthly rate

of one-half percent of the tax due for each month or fraction of a month until the tax

and penalties have been paid in full.
N.D. Cent. Code § 57-51.1-06 — ND Code / Title 57 / Chapter 57-51.1 / Section 57-51.1-06
57-51.1-06. Oil extraction tax development fund established
Status: in_force

57-51.1-06. Oil extraction tax development fund established

The tax imposed by section 57-51.1-02 must be paid to the state treasurer when collected

by the state tax commissioner and must be credited to a special fund in the state treasury, to be

known as the oil extraction tax development fund. The moneys accumulated in such fund must

be allocated as provided in this chapter and the legislative assembly shall make any

appropriation of money that may be necessary to accomplish the purposes of this chapter. For

purposes of distributions and allocations made by the state treasurer under this chapter and

chapters 57-51 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 § 57-39.2-08.1 — ND Code / Title 57 / Chapter 57-39.2 / Section 57-39.2-08.1
57-39.2-08.1. Separate and additional tax on retail sales to be added to purchase price and be a debt
Status: repealed

57-39.2-08.1. Separate and additional tax on retail sales to be added to purchase price

and be a debt.

Repealed by I.M. approved November 2, 1976, S.L. 1977, ch. 593, § 6.
N.D. Cent. Code § 57-02-31 — ND Code / Title 57 / Chapter 57-02 / Section 57-02-31
57-02-31. Auditor to furnish books to assessors at meeting
Status: in_force

57-02-31. Auditor to furnish books to assessors at meeting

The county auditor annually shall provide the necessary books and blanks at county

expense for each assessment district or township in the county. Every year, the county auditor

shall enter in the real property assessment book a complete list of all lands or lots subject to

taxation. The list must show the name of the owner, if known, the number of acres [hectares],

and the lots and parts of lots or blocks included in each description. On or before the second

Wednesday in February of each year, following notice by mail from the county auditor, all the

assessors in the county shall meet in the county auditor's office for a conference on their duties

as assessors, and the county auditor shall then deliver to each assessor the assessment books

and blanks for each assessor's assessment district. Each assessor must be allowed a sum not

to exceed twenty dollars a day, at the discretion of the board of county commissioners, for each

day's attendance at the conference and mileage in the amounts provided in section 11-10-15.
N.D. Cent. Code § 57-38-29.3 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-29.3
57-38-29.3. Credit for premiums for long-term care partnership plan insurance coverage
Status: in_force

57-38-29.3. Credit for premiums for long-term care partnership plan insurance

coverage.

A credit against an individual's tax liability under this chapter is provided to each taxpayer in

the amount of the premiums paid during the taxable year by the taxpayer for qualified long-term

care partnership plan insurance coverage for the taxpayer or the taxpayer's spouse, or both.

The credit under this section for each insured individual may not exceed two hundred fifty

dollars in any taxable year. For purposes of this section, "qualified long-term care partnership

plan" is one that:

1. Is a qualified long-term care insurance policy, as defined in section 7702B(b) of the

Internal Revenue Code of 1986, with an issue date on or after the date specified in an

approved Medicaid state plan amendment that provides for the disregard of assets;

2. Meets the requirements of the long-term care insurance model regulations and the

long-term care insurance model act promulgated by the national association of

insurance commissioners as adopted as of October 2000, or the insurance

commissioner certifies that the policy meets those requirements; and

3. Is purchased by an individual who:

a. Has not attained age sixty-one as of the date of purchase, if the policy provides

compound annual inflation protection;

b. Has attained age sixty-one but has not attained age seventy-six as of the date of

purchase, if the policy provides some level of inflation protection; or

c. Has attained age seventy-six as of the date of purchase.
N.D. Cent. Code § 57-38-25 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-25
57-38-25. Net loss as a deduction
Status: repealed

57-38-25. Net loss as a deduction

Repealed by S.L. 1945, ch. 300, § 1.
N.D. Cent. Code § 57-34.1-01 — ND Code / Title 57 / Chapter 57-34.1 / Section 57-34.1-01
57-34.1-01. Definitions
Status: in_force

57-34.1-01. Definitions

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

1. "Charges for mobile telecommunications services" means any charge for or

associated with the provision of commercial mobile radio service, as defined in

section 20.3 of title 47 of the Code of Federal Regulations as in effect on June 1, 1999,

or any charge for or associated with a service provided as an adjunct to a commercial

mobile radio service which is billed to the customer by or for the customer's home

service provider regardless of whether individual transmissions originate or terminate

within the licensed service area of the home service provider.

2. "Customer" means the person that contracts with the home service provider for mobile

telecommunications services or for the purpose of determining the place of primary

use, if the end user of mobile telecommunications services is not the contracting party,

the end user of the mobile telecommunications service. The term does not include a

reseller of mobile telecommunications service or a serving carrier under an

arrangement to serve the customer outside the home service provider's licensed

service area.

3. "Enhanced zip code" means a United States postal zip code of nine or more digits.

4. "Home service provider" means the facilities-based carrier or reseller with which the

customer contracts for the provision of mobile telecommunications services.

5. "Licensed service area" means the geographic area in which the home service

provider is authorized by law or contract to provide commercial mobile radio service to

the customer.

6. "Mobile telecommunications service" means commercial mobile radio service, as

defined in section 20.3 of title 47 of the Code of Federal Regulations as in effect on

June 1, 1999.

7. "Place of primary use" means the street address representative of where the

customer's use of the mobile telecommunications service primarily occurs, which must

be the residential street address or the primary business street address of the

customer and within the licensed service area of the home service provider.

8. "Prepaid telephone calling service" means the right to purchase exclusively

telecommunications services that must be paid for in advance which enables the

origination of calls using an access number, authorization code, or both, whether

manually or electronically dialed, if the remaining amount of units of service that have

been prepaid is known by the provider of the prepaid service on a continuous basis.

9. "Reseller" means a provider who purchases telecommunications services from

another telecommunications service provider and then resells, uses as a component

part of, or integrates the purchased services into a mobile telecommunications service

and does not include a serving carrier with which a home service provider arranges for

the services to its customers outside the home service provider's licensed service

area.

10. "Serving carrier" means a facilities-based carrier providing mobile telecommunications

service to a customer outside a home service provider's or reseller's licensed service

area.

11. "Taxing jurisdiction" means this state or any political subdivision within this state,

including those operating under a home rule charter, with the authority to impose a tax,

charge, or fee.
N.D. Cent. Code § 57-39.9-04 — ND Code / Title 57 / Chapter 57-39.9 / Section 57-39.9-04
57-39.9-04. Revenue allocation and distribution - Refunds - Continuing appropriation
Status: in_force

57-39.9-04. Revenue allocation and distribution - Refunds - Continuing appropriation

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 10 of section 57-39.9-02. Tax revenues collected under this chapter are

not subject to section 57-39.2-26.1, and are provided as a standing and continuing appropriation

to the state treasurer for distribution on a monthly basis.
N.D. Cent. Code § 57-43.1-17.2 — ND Code / Title 57 / Chapter 57-43.1 / Section 57-43.1-17.2
57-43.1-17.2. Corporate officer liability
Status: in_force

57-43.1-17.2. Corporate officer liability

1. If a corporation holding a license issued under this chapter fails for any reason to file

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

treasurer, jointly or severally, having control or supervision of, or charged with the

responsibility for making, such returns and payments is personally liable for the failure.

The dissolution of a corporation does not discharge an officer's liability for a prior

failure of the corporation to make a return or remit the tax due. The sum due for such a

liability may be assessed and collected under the provisions of this chapter for the

assessment and collection of other liabilities.

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

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

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

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

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

to the estimated annual motor vehicle fuel tax liability of the corporation.
N.D. Cent. Code § 57-38-01.25 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-01.25
57-38-01.25. Workforce recruitment credit for hard-to-fill employment positions
Status: in_force

57-38-01.25. The taxpayer must attach a statement from the employer in which

the employer certifies that the employer is entitled to the credit under section

57-38-01.25 and which specifically identified the type of payment and the amount

of the exemption under this section.

m. Reduced by the amount up to a maximum of five thousand dollars, or ten

thousand dollars if a joint return is filed, for contributions made under a higher

education savings plan administered by the Bank of North Dakota, pursuant to

section 6-09-38.

n. Reduced by the amount of income of a taxpayer, who resides anywhere within

the exterior boundaries of a reservation situated in this state or situated both in

this state and in an adjoining state and who is an enrolled member of a federally

recognized Indian tribe, from activities or sources anywhere within the exterior

boundaries of a reservation situated in this state or both situated in this state and

in an adjoining state.

o. For married individuals filing jointly, reduced by an amount equal to the excess of

the recomputed itemized deductions or standard deduction over the amount of

the itemized deductions or standard deduction deducted in computing federal

taxable income. For purposes of this subdivision, "itemized deductions or

standard deduction" means the amount under section 63 of the Internal Revenue

Code that the married individuals deducted in computing their federal taxable

income and "recomputed itemized deductions or standard deduction" means an

amount determined by computing the itemized deductions or standard deduction

in a manner that replaces the basic standard deduction under section 63(c)(2) of

the Internal Revenue Code for married individuals filing jointly with an amount

equal to double the amount of the basic standard deduction under section 63(c)

(2) of the Internal Revenue Code for a single individual other than a head of

household and surviving spouse. If the married individuals elected under

section 63(e) of the Internal Revenue Code to deduct itemized deductions in

computing their federal taxable income even though the amount of the allowable

standard deduction is greater, the reduction under this subdivision is not allowed.

Married individuals filing jointly shall compute the available reduction under this

subdivision in a manner prescribed by the tax commissioner.

p. Reduced by an amount equal to four thousand one hundred fifty dollars for

taxable year 2018, for each birth resulting in stillbirth, as defined in section

23-02.1-01, for which a fetal death certificate has been filed under section
N.D. Cent. Code § 57-38.1-12 — ND Code / Title 57 / Chapter 57-38.1 / Section 57-38.1-12
57-38.1-12. Average value of property
Status: in_force

57-38.1-12. Average value of property

The average value of property must be determined by averaging the values at the beginning

and ending of the tax period but the tax commissioner may require the averaging of monthly

values during the tax period if reasonably required to reflect properly the average value of the

taxpayer's property.
N.D. Cent. Code § 57-15-14.2 — ND Code / Title 57 / Chapter 57-15 / Section 57-15-14.2
57-15-14.2. School district levies
Status: in_force

57-15-14.2. School district levies

1. The board of a school district may levy a tax up to an amount in dollars that would be

generated by a levy of sixty mills on the taxable valuation of the district, for the school

district's local contribution to the costs of education. The proceeds of this levy must be

deposited into the school district's general fund and may be used for any purpose

related to the provision of educational services. The proceeds may not be transferred

into any other fund.

2. The board of a school district may levy no more than ten mills on the taxable valuation

of the district, for any purpose related to the provision of educational services. The

proceeds of this levy must be deposited into the school district's general fund and used

in accordance with this subsection. The proceeds may not be transferred into any

other fund. The levy authority under this subsection may not be considered new or

increased property tax levy authority for purposes of the levy limitation under section

57-15-01.2.

3. The board of a school district may levy no more than twelve mills on the taxable

valuation of the district, for miscellaneous purposes and expenses. The proceeds of

this levy must be deposited into a special fund known as the miscellaneous fund and

used in accordance with this subsection. The proceeds may not be transferred into any

other fund.

4. The board of a school district may levy no more than three mills on the taxable

valuation of the district for deposit into a special reserve fund, in accordance with

5. The board of a school district may levy no more than the number of mills necessary, on

the taxable valuation of the district, for the payment of tuition, in accordance with

section 15.1-29-15. The proceeds of this levy must be deposited into a special fund

known as the tuition fund and used in accordance with this subsection. The proceeds

may not be transferred into any other fund.

6. The board of a school district may levy no more than five mills on the taxable valuation

of the district, pursuant to section 57-15-15.1, for purposes of developing a school

safety plan in accordance with section 15.1-09-60. The proceeds of this levy must be

deposited into a special fund known as the school safety plan fund and used in

accordance with this subsection.

7. Nothing in this section limits the board of a school district from levying:

a. Mills for a building fund, as permitted in sections 15.1-09-49 and 57-15-16; and

b. Mills necessary to pay principal and interest on the bonded debt of the district,

including the mills necessary to pay principal and interest on any bonded debt

incurred under section 57-15-17.1 before July 1, 2013.
N.D. Cent. Code § 57-06-05 — ND Code / Title 57 / Chapter 57-06 / Section 57-06-05
57-06-05. Annual assessment
Status: in_force

57-06-05. Annual assessment

The state board of equalization, at its annual meeting in July, shall assess the franchises

and all operative property of power, gas, pipeline, and other companies, covered by this chapter,

with reference to the value thereof on the first day of January of that year.
N.D. Cent. Code § 57-20-20 — ND Code / Title 57 / Chapter 57-20 / Section 57-20-20
57-20-20. Payment of tax under protest - Determination of uncontested amount
Status: in_force

57-20-20. Payment of tax under protest - Determination of uncontested amount

Any person against whom any tax is levied, or who may be required to pay the same, may

pay such tax under protest to the county treasurer, by giving notice in writing to such treasurer

at the time of payment, specifying the reasons for such protest, and thereafter, within sixty days,

that person may apply in writing to the board of county commissioners for an abatement,

adjustment, or refund of taxes thus paid, or any portion thereof, and if such application is

rejected, in whole or in part, or if the board fails to act upon the person's application within sixty

days, it shall notify the applicant of the disposition of the person's application and of the person's

right to appeal as provided by law. The application to the board of county commissioners must

show the post-office address of the taxpayer and notice to such address by registered or

certified mail is sufficient service of the notice of rejection or approval of the taxpayer's

application.

The uncontested amount of taxes paid under protest is the amount of taxes that would be

payable if the application for abatement, adjustment, or refund is approved by the board of

county commissioners as submitted.
N.D. Cent. Code § 57-39.2-04.16 — ND Code / Title 57 / Chapter 57-39.2 / Section 57-39.2-04.16
57-39.2-04.16. Sales tax exemption for materials used to construct a qualified straddle plant, a qualified fractionator, or qualified associated infrastructure
Status: in_force

57-39.2-04.16. Sales tax exemption for materials used to construct a qualified

straddle plant, a qualified fractionator, or qualified associated infrastructure.

1. Gross receipts from sales of tangible personal property used to construct or expand a

qualified straddle plant, a qualified fractionator, or qualified associated infrastructure in

this state are exempt from the tax imposed under this chapter. To qualify for the

exemption, the tangible personal property must be incorporated into a qualifying

straddle plant or a qualifying fractionator plant, or used in the construction process to

the point of having no residual economic value. Replacement of tangible personal

property does not qualify for the exemption under this section unless the replacement

creates an expansion of the plant or qualified associated infrastructure.

2. To receive the exemption at the time of purchase, the owner of the plant or qualified

associated infrastructure must receive from the tax commissioner a certificate that the

tangible personal property used to construct the plant qualifies for the exemption. If a

certificate is not received prior to the purchase, the owner shall pay the applicable tax

imposed by this chapter and apply to the tax commissioner for a refund.

3. If the tangible personal property is purchased or installed by a contractor subject to the

tax imposed by this chapter, the owner may apply for a refund of the difference

between the amount remitted by the contractor and the exemption allowed by this

section. Application for a refund must be made at the time and in the manner directed

by the tax commissioner, and must include sufficient information to permit the tax

commissioner to verify the sales and use taxes paid and the exempt status of the sale

or use.

4. For purposes of this section:

a. "Deep cut fractionator" means a plant that processes a mixed natural gas liquids

stream into purity natural gas liquids, including ethane, propane, butane, and

C-five plus.

b. "Expansion" means an increase in production volume, employment, or the type of

products produced.

c. "Qualified associated infrastructure" means:

(1) Natural gas liquid pipelines built to supply mixed natural gas liquids to the

qualified fractionator;

(2) Storage facilities for mixed natural gas liquids that will be processed by the

qualified fractionator;

(3) Storage facilities for purity natural gas liquids, including ethane, propane,

butane, and C-five plus, that are produced by the qualified fractionator;

(4) Disposal facilities built for the qualified fractionator and for onsite purchasers

of the fractionator's processed end-product;

(5) Rail upgrades required for the qualified fractionator and onsite purchasers to

access rail transportation; and

(6) Roads developed for the qualified fractionator, storage facilities, and onsite

customers.

d. "Qualified fractionator" means a deep cut fractionator located in this state with a

daily design capacity of at least forty-five thousand barrels of ethane, fifteen

thousand barrels of propane, thirteen thousand barrels of butane, and three

thousand barrels of C-five plus.

e. "Qualified straddle plant" means a straddle plant located in this state that is either

connected to a qualified fractionator or produces Y-grade liquids that are

dedicated for use by a qualified fractionator.

f. "Straddle plant" means a gas processing plant located on or near a gas

transmission line, which removes residual natural gas liquids from the gas stream

and returns the residue gas to the transmission line.
N.D. Cent. Code § 57-38-30.1 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-30.1
57-38-30.1. Corporate tax credit for new industry
Status: repealed

57-38-30.1. Corporate tax credit for new industry

Repealed by S.L. 2017, ch. 390, § 2.
N.D. Cent. Code § 57-38-73 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-73
57-38-73. Rent from beginning entrepreneur exempt from income tax
Status: repealed

57-38-73. Rent from beginning entrepreneur exempt from income tax

Repealed by S.L. 2007, ch. 18, § 51.
N.D. Cent. Code § 57-39.4-11 — ND Code / Title 57 / Chapter 57-39.4 / Section 57-39.4-11
57-39.4-11. (310) General sourcing rules
Status: in_force

57-39.4-11. (310) General sourcing rules

1. Except as provided in section 57-39.4-11.1, a retail sale, excluding lease or rental, of a

product shall be sourced as follows:

a. When the product is received by the purchaser at a business location of the

seller, the sale is sourced to that business location.

b. When the product is not received by the purchaser at a business location of the

seller, the sale is sourced to the location where receipt by the purchaser, or the

purchaser's donee, designated as such by the purchaser, occurs, including the

location indicated by instructions for delivery to the purchaser or donee, known to

the seller.

c. When subdivisions a and b do not apply, the sale is sourced to the location

indicated by an address for the purchaser that is available from the business

records of the seller that are maintained in the ordinary course of the seller's

business when use of this address does not constitute bad faith.

d. When subdivisions a, b, and c do not apply, the sale is sourced to the location

indicated by an address for the purchaser obtained during the consummation of

the sale, including the address of a purchaser's payment instrument, if no other

address is available, when use of this address does not constitute bad faith.

e. When none of the previous rules of subdivisions a, b, c, and d apply, including the

circumstance in which the seller is without sufficient information to apply the

previous rules, then the location will be determined by the address from which

tangible personal property was shipped, from which the digital good or the

computer software delivered electronically was first available for transmission by

the seller, or from which the service was provided, disregarding for these

purposes any location that merely provided the digital transfer of the product sold.

2. The lease or rental of tangible personal property, other than property identified in

subsection 3 or 4, shall be sourced as follows:

a. For a lease or rental that requires recurring periodic payments, the first periodic

payment is sourced the same as a retail sale in accordance with the provisions of

subsection 1. Periodic payments made subsequent to the first payment are

sourced to the primary property location for each period covered by the payment.

The primary property location shall be as indicated by an address for the property

provided by the lessee that is available to the lessor from its records maintained

in the ordinary course of business, when use of this address does not constitute

bad faith. The property location shall not be altered by intermittent use at different

locations, such as use of business property that accompanies employees on

business trips and service calls.

b. For a lease or rental that does not require recurring periodic payments, the

payment is sourced the same as a retail sale in accordance with the provisions of

subsection 1.

c. This subsection does not affect the imposition or computation of sales or use tax

on leases or rentals based on a lump sum or accelerated basis, or on the

acquisition of property for lease.

3. The lease or rental of motor vehicles, trailers, semitrailers, or aircraft that do not qualify

as transportation equipment, as defined in subsection 4, shall be sourced as follows:

a. For a lease or rental that requires recurring periodic payments, each periodic

payment is sourced to the primary property location. The primary property

location shall be as indicated by an address for the property provided by the

lessee that is available to the lessor from its records maintained in the ordinary

course of business, when use of this address does not constitute bad faith. This

location shall not be altered by intermittent use at different locations.

b. For a lease or rental that does not require recurring periodic payments, the

payment is sourced the same as a retail sale in accordance with the provisions of

subsection 1.

c. This subsection does not affect the imposition or computation of sales or use tax

on leases or rentals based on a lump sum or accelerated basis or on the

acquisition of property for lease.

4. The retail sale, including lease or rental, of transportation equipment shall be sourced

the same as a retail sale in accordance with the provisions of subsection 1,

notwithstanding the exclusion of lease or rental in subsection 1. "Transportation

equipment" means any of the following:

a. Locomotives and railcars that are utilized for the carriage of persons or property

in interstate commerce.

b. Trucks and truck-tractors with a gross vehicle weight rating of 10,001 pounds

[4535.92 kilograms] or greater, trailers, semitrailers, or passenger buses that are:

(1) Registered through the international registration plan; and

(2) Operated under authority of a carrier authorized and certificated by the

United States department of transportation or another federal authority to

engage in the carriage of persons or property in interstate commerce.

c. Aircraft that are operated by air carriers authorized and certificated by the United

States department of transportation or another federal or a foreign authority to

engage in the carriage of persons or property in interstate or foreign commerce.

d. Containers designed for use on and component parts attached or secured on the

items set forth in subdivisions a, b, and c.
N.D. Cent. Code § 57-02-07 — ND Code / Title 57 / Chapter 57-02 / Section 57-02-07
57-02-07. Who are deemed manufacturers
Status: repealed

57-02-07. Who are deemed manufacturers

Repealed by S.L. 1983, ch. 595, § 3.
N.D. Cent. Code § 57-02.3-05 — ND Code / Title 57 / Chapter 57-02.3 / Section 57-02.3-05
57-02.3-05. Computation of payment - Remittance to counties
Status: in_force

57-02.3-05. Computation of payment - Remittance to counties

Upon receipt of the decision of the state board of equalization, the board of university and

school lands shall compute the payments due to the counties in which property subject to

valuation is located by extending the mill levies that apply to taxable property in the taxing

districts in which the property is located in the same manner as is used for other taxable

property in the taxing districts. After computing the payments due to each county, the board of

university and school lands shall, within the limits of legislative appropriations, remit to the

counties the amounts due on or before March first of the year following the year for which the

assessments were made.
N.D. Cent. Code § 57-39.2-31 — ND Code / Title 57 / Chapter 57-39.2 / Section 57-39.2-31
57-39.2-31. Seller and certified service provider limited immunity
Status: in_force

57-39.2-31. Seller and certified service provider limited immunity

A seller or certified service provider is immune from civil liability for charging and collecting

the incorrect amount of sales or use tax in reliance on incorrect information provided by the tax

commissioner regarding tax rates, boundaries, or taxing jurisdiction assignments. The tax

commissioner will not be required to provide liability relief for errors resulting from the reliance

on an address-based system for assigning tax jurisdictions as provided under the agreement

adopted under chapter 57-39.4.
N.D. Cent. Code § 57-43.3-16 — ND Code / Title 57 / Chapter 57-43.3 / Section 57-43.3-16
57-43.3-16. Common or contract carrier - License required - Records required - Diverted loads - Commissioner to audit records
Status: in_force

57-43.3-16. Common or contract carrier - License required - Records required -

Diverted loads - Commissioner to audit records.

1. A common or contract carrier shall obtain a license issued by the commissioner. The

application for license must be made on a form prescribed by the commissioner and

shall contain the information required by the commissioner.

2. A common or contract carrier transporting aviation fuel in a vehicle, railcar, or vessel

into this state from another state or country shall ensure that a bill of lading indicating

North Dakota as the destination state has been issued by the terminal or bulk plant

from which the fuel was removed. If a bill of lading issued by the terminal or bulk plant

indicates a destination other than North Dakota, the transporter shall issue a diversion

ticket indicating North Dakota as the destination state. If a bill of lading was not issued

by the terminal or bulk plant, the transporter shall issue a bill of lading for each

shipment indicating North Dakota as the destination state. A copy of a diversion ticket

and bill of lading prepared by the transporter shall be mailed, faxed, or electronically

transmitted to the commissioner before the fuel enters the state.

3. A common or contract carrier transporting aviation fuel in the state shall provide a copy

of the bill of lading accompanying the shipment, along with any drop load tickets and

diversion tickets issued for the delivered fuel to the refiner, supplier, distributor,

importer, retailer, or consumer to whom delivery of the shipment was made.

4. A refiner, supplier, distributor, importer, retailer, or consumer may not knowingly accept

delivery of aviation fuel into storage facilities in this state if that delivery is not

accompanied by a bill of lading or diversion ticket issued by the terminal operator, bulk

plant operator, or transporter, which specifically indicates North Dakota as the

destination state of the aviation fuel.

5. If a common or contract carrier unloads only a portion of a shipment at a location or if

the load is loaded at a location other than what is indicated in the bill of lading or

diversion ticket, the transporter shall issue a drop load ticket. If the fuel is dropped at

more than one location, the drop load ticket must identify the name and address of all

locations and the type of fuel and gallonage dropped. A copy of the ticket must be

maintained on board and a copy must accompany the bill of lading that is provided to

the refiner, supplier, distributor, importer, retailer, or consumer taking delivery of the

fuel.

6. A diversion ticket must include the following information:

a. The transporter's name and address.

b. The date and time of issuance.

c. The diversion ticket number.

d. The name and address of the consignee indicated on the original bill of lading.

e. The destination as stated on the original bill of lading.

f. The original bill of lading number.

g. The location diverted to, including the address to which the fuel was diverted and

the destination state.

h. The number of gallons of fuel being diverted.

i. The type of fuel being diverted.

j. Any other information required by the commissioner.

7. A drop load ticket must include the following:

a. The transporter's name and address.

b. The date and time of issuance.

c. The partial load ticket number.

d. The name and address of the consignee indicated on the original bill of lading.

e. The destination on the original bill of lading or as shown on the diversion ticket, if

issued.

f. The original bill of lading number and, if available, the diversion ticket number.

g. The number of gallons off-loaded at each location.

h. The type of fuel off-loaded at each location.

i. Any other information required by the commissioner.

8. Except as otherwise provided in this section, the commissioner may audit the records

of the common or contract carrier, whether or not licensed by the commissioner, and

may impose such penalties as authorized by this chapter.
N.D. Cent. Code § 57-15-14.5 — ND Code / Title 57 / Chapter 57-15 / Section 57-15-14.5
57-15-14.5. Long-distance learning and educational technology levy
Status: repealed

57-15-14.5. Long-distance learning and educational technology levy

Repealed by S.L. 2015, ch. 137, § 38.
N.D. Cent. Code § 57-19-02 — ND Code / Title 57 / Chapter 57-19 / Section 57-19-02
57-19-02. Special reserve fund - Transfer
Status: in_force

57-19-02. Special reserve fund - Transfer

1. Moneys in the special reserve fund may be deposited, held, or invested in the same

manner as the sinking fund of the district or in the purchase of shares or securities of

federal savings and loan associations or state-chartered building and loan

associations, within the limits of federal insurance.

2. Each July first, the board of the school district shall transfer from the special reserve

fund to the district's general fund any amount that exceeds the limitation in section

57-19-01.
N.D. Cent. Code § 57-51-02.1 — ND Code / Title 57 / Chapter 57-51 / Section 57-51-02.1
57-51-02.1. Type of tax
Status: in_force

57-51-02.1. Type of tax

For purposes of interpreting chapter 785 of the 1987 Session Laws, relating to federal land

bank taxation and to the taxation of other governmental entities if their immunity from taxation

has been waived, the gross production tax is a real property tax on oil-producing and

gas-producing mineral estates and interests.
N.D. Cent. Code § 57-15-06.2 — ND Code / Title 57 / Chapter 57-15 / Section 57-15-06.2
57-15-06.2. Farm-to-market roads' fund - Use
Status: repealed

57-15-06.2. Farm-to-market roads' fund - Use

Repealed by omission from this code.
N.D. Cent. Code § 57-13-03 — ND Code / Title 57 / Chapter 57-13 / Section 57-13-03
57-13-03. Annual meeting to equalize taxable property
Status: in_force

57-13-03. Annual meeting to equalize taxable property

The state board of equalization shall meet annually on the second Tuesday in August at the

office of the state tax commissioner or, if deemed advisable by the board because of inadequate

space, at such other place on the grounds of the state capitol as may be adequate, and then

shall examine and compare the returns of the assessment of taxable property as returned by

the several counties in the state, and shall proceed to equalize the same so that all

assessments of similar taxable property are uniform and equal throughout the state at the full

and true value thereof in money or at such percentage of the full and true value as may be

required by law.
N.D. Cent. Code § 57-43.1-04 — ND Code / Title 57 / Chapter 57-43.1 / Section 57-43.1-04
57-43.1-04. Form of claim for refund
Status: in_force

57-43.1-04. Form of claim for refund

A refund claim must be on a form furnished by the commissioner and must have a written

declaration by the claimant that it is made under the penalties of perjury. The tax commissioner

may prescribe alternative methods for signing, subscribing, or verifying a return filed by

electronic means, including telecommunications, that shall have the same validity and

consequence as the actual signature and written declaration for a paper return. The refund

claim must indicate that the motor vehicle fuel was used or is to be used by the claimant other

than in a licensed motor vehicle, the purpose or type of project for which the motor vehicle fuel

was used, and such other information as the commissioner requires. The original invoices or

sales tickets proving the purchase of motor vehicle fuel on which the refund is claimed must be

attached to the refund claim. The invoices or sales tickets must include the seller's name and

address, the date the fuel was purchased, the type of product, the number of gallons [liters] of

motor vehicle fuel purchased, and the name of the claimant. If the original invoices or sales

tickets are lost, the claimant may substitute duplicate invoices or sales tickets plus a separate

affidavit on forms prescribed by the commissioner. A certified history of purchases detailing

required information may be accepted by the commissioner in lieu of original sales invoices or

sales tickets. A supplier, distributor, or retailer is prohibited from preparing a refund claim for the

consumer.
N.D. Cent. Code § 57-38-71 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-71
57-38-71. Definitions applicable to sections 57-38-71 through 57-38-74
Status: repealed

57-38-71. Definitions applicable to sections 57-38-71 through 57-38-74

Repealed by S.L. 2007, ch. 18, § 51.
N.D. Cent. Code § 57-06-09.1 — ND Code / Title 57 / Chapter 57-06 / Section 57-06-09.1
57-06-09.1. Penalty for continued failure to furnish report
Status: in_force

57-06-09.1. Penalty for continued failure to furnish report

If any company fails to make the report required under this chapter for three consecutive

years, the state board of equalization shall add a penalty of five thousand dollars for each failure

to make the required report, which must be collected as a part of the tax.
N.D. Cent. Code § 57-43.2-16.2 — ND Code / Title 57 / Chapter 57-43.2 / Section 57-43.2-16.2
57-43.2-16.2. Governor and manager liability
Status: in_force

57-43.2-16.2. Governor and manager liability

1. If a limited liability company holding a license issued under this chapter fails for any

reason to file the required returns or to pay the taxes due under this chapter, the

governors, managers, or members of a member-controlled limited liability company,

jointly or severally, charged with the responsibility of supervising the preparation of the

returns and payments are personally liable for the failure. The dissolution of a limited

liability company does not discharge a governor's, manager's, or member's liability for

a prior failure of the limited liability company to file a return or remit the tax due. The

taxes, penalty, and interest may be assessed and collected pursuant to the provisions

of this chapter.

2. If the governors, managers, or members elect not to be personally liable for the failure

to file the required returns or to pay the tax due, the limited liability company must be

required to make a cash deposit or post and maintain with the tax commissioner a

bond or undertaking executed by a surety company authorized to do business in this

state. The cash deposit, bond, or undertaking provided for in this section must be in an

amount equal to the estimated annual special fuel tax liability of the limited liability

company.
N.D. Cent. Code § 57-02-25 — ND Code / Title 57 / Chapter 57-02 / Section 57-02-25
57-02-25. Procedure in assessment of coal and mineral reserves
Status: repealed

57-02-25. Procedure in assessment of coal and mineral reserves

Repealed by S.L. 2009, ch. 544, § 2.
N.D. Cent. Code § 57-07-06 — ND Code / Title 57 / Chapter 57-07 / Section 57-07-06
57-07-06. Taxation of omitted property
Status: in_force

57-07-06. Taxation of omitted property

The valuation of any omitted property must be apportioned to the county or counties in

which located proportionately to the regular assessment of such property. Taxes levied against

escaped property or omitted property must be levied and collected in the same manner as

though such property had been regularly on the assessment rolls and tax lists.
N.D. Cent. Code § 57-37.1-18 — ND Code / Title 57 / Chapter 57-37.1 / Section 57-37.1-18
57-37.1-18. Preliminary appraisal if no estate tax return is filed
Status: in_force

57-37.1-18. Preliminary appraisal if no estate tax return is filed

1. If the tax commissioner has reason to believe that the estate of a decedent may be

subject to assessment of tax under the provisions of this chapter and no estate tax

return has been filed within fifteen months following the death of the decedent, the tax

commissioner shall cite the personal representative, said citation to include a demand

for the filing of a return and payment of the tax within thirty days.

2. If any personal representative cited under subsection 1 refuses or neglects within thirty

days after such notice to file a proper return, or files a fraudulent or incorrect return,

the tax commissioner shall determine the North Dakota taxable estate of the decedent

in question according to the tax commissioner's best information and belief and shall

assess the tax at not more than double the amount that would otherwise be assessed.
N.D. Cent. Code § 57-60-10.1 — ND Code / Title 57 / Chapter 57-60 / Section 57-60-10.1
57-60-10.1. Refund of overpayments
Status: in_force

57-60-10.1. Refund of overpayments

If it appears that as a result of a mistake an overpayment of a tax, penalty, or interest was

made which was not due under the provisions of this chapter, then such amount must be

credited against any amount due under this chapter from the person who made the erroneous

payment or must be refunded to such person; provided, that the person entitled to the

overpayment makes a written claim for it to the commissioner within six years after the date the

overpayment was received by the commissioner. If a refund is authorized by the commissioner,

the commissioner shall certify the amount of the refund, the reason for it, and the name of the

person entitled to it to the office of management and budget which shall thereupon draw a

warrant for such amount on the funds to which the overpayment was credited.
N.D. Cent. Code § 57-38.3-02 — ND Code / Title 57 / Chapter 57-38.3 / Section 57-38.3-02
57-38.3-02. Definitions
Status: in_force

57-38.3-02. Definitions

As used in this chapter:

1. "Claimant agency" means the department of health and human services, job service

North Dakota, workforce safety and insurance, state institutions of higher education,

the North Dakota student loan service center, the insurance commissioner, the North

Dakota guaranteed student loan program, the industrial commission acting as the

state housing finance agency under chapter 54-17, a housing authority created under

section 23-11-02, or the state court administrator on behalf of the state courts for

purposes of court-ordered fines, fees, or costs due the state. On or before September

first of each year, the state housing finance agency shall conduct an election by mail

among housing authorities of the state and certify to the tax commissioner which

housing authority received the greatest number of votes and is capable of compliance

with the duties of a claimant agency under section 57-38.3-05. During the ensuing

calendar year, the housing authority certified as selected under this subsection shall

act as the claimant agency for all housing authorities for the purposes of submitting

debtor information to the tax commissioner for fund transfers and for providing notice

to the debtor as required by section 57-38.3-05.

2. "Commissioner" means the North Dakota tax commissioner or the commissioner's

designee.

3. "Debt" means any liquidated sum due and owing, or required to be collected by, any

claimant agency which has accrued through contract, subrogation, tort, or operation of

law, regardless of whether there is an outstanding judgment for that sum.

4. "Debtor" means any individual owing money to or having a delinquent or defaulted

account or loan with any claimant agency, which obligation has not been adjudicated

satisfied by court order, set aside by court order, or discharged in bankruptcy, or

otherwise canceled under the Higher Education Act of 1965 [Pub. L. 89-329; 79 Stat.

1219; 20 U.S.C. 1001 et seq.].

5. "Refund" means the North Dakota income tax refund which the commissioner

determines to be due any individual taxpayer.
N.D. Cent. Code § 57-38.1-16 — ND Code / Title 57 / Chapter 57-38.1 / Section 57-38.1-16
57-38.1-16. Local tangible personal property sales
Status: in_force

57-38.1-16. Local tangible personal property sales

Sales of tangible personal property are in this state if:

1. The property is delivered or shipped to a purchaser, other than the United States

government, within this state regardless of the f.o.b. point or other conditions of the

sale; or

2. The property is shipped from an office, store, warehouse, factory, or other place of

storage in this state and:

a. The purchaser is the United States government; or

b. The taxpayer is not taxable in the state of the purchaser.
N.D. Cent. Code § 57-38-01.1 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-01.1
57-38-01.1. Declaration of legislative intent
Status: in_force

57-38-01.1. Declaration of legislative intent

It is the intent of the legislative assembly to simplify the state income tax laws and to

demonstrate that federal legislation is not necessary to deal with certain interstate tax problems,

by adopting the federal definition of taxable income as the starting point for the computation of

state income tax by all taxpayers and providing the necessary adjustments thereto to

substantially preserve and maintain existing exemptions and deductions. It is the further intent

of the legislative assembly to eliminate double taxation of the earnings of small corporations by

recognizing a subchapter S election when made for federal income tax purposes.
N.D. Cent. Code § 57-02.3-02 — ND Code / Title 57 / Chapter 57-02.3 / Section 57-02.3-02
57-02.3-02. Imposition of in lieu of tax payments
Status: in_force

57-02.3-02. Imposition of in lieu of tax payments

The board of university and school lands shall annually make payments, subject to

legislative appropriations, to any county in which property subject to valuation is located. The

payments are in lieu of ad valorem taxes that would be payable to the county if the real property

for which the payments are made were not owned by the state. This chapter does not affect the

provisions of chapter 57-29.
N.D. Cent. Code § 57-45-01 — ND Code / Title 57 / Chapter 57-45 / Section 57-45-01
57-45-01. Taxes paid by occupant or tenant
Status: in_force

57-45-01. Taxes paid by occupant or tenant

If any tax on any real estate is paid by or collected from any occupant or tenant or any other

person, and such tax, by agreement or otherwise, ought to have been paid by the owner, lessor,

or some other party in interest, such occupant, tenant, or other person may recover by action

the amount which such owner, lessor, or party in interest ought to have paid, with interest

thereon at the rate of six percent per annum, or may retain the same for any rent due or

accruing from the person who paid the tax to such owner or lessor for real estate on which such

tax is paid, and the same, until paid, constitutes a lien upon said real estate.
N.D. Cent. Code § 57-22-23 — ND Code / Title 57 / Chapter 57-22 / Section 57-22-23
57-22-23. Priority of lien of extended personal property tax
Status: in_force

57-22-23. Priority of lien of extended personal property tax

The lien of personal property taxes charged against real estate has priority over any

judgment, mortgage, or other lien or claim, placed of record subsequent to the date when such

personal property taxes are entered against such real property, except that the lien for real

estate taxes for a subsequent year has priority over personal property tax liens formerly charged

and spread.
N.D. Cent. Code § 57-34.1-06 — ND Code / Title 57 / Chapter 57-34.1 / Section 57-34.1-06
57-34.1-06. Nonseverability
Status: in_force

57-34.1-06. Nonseverability

If a court of competent jurisdiction enters a final judgment on the merits that is based on

federal law, is no longer subject to appeal, and substantially limits or impairs the essential

elements of the Mobile Telecommunications Sourcing Act [Pub. L. 106-252; 114 Stat. 626], then

the provisions of this chapter are invalid and have no legal effect as of the date of entry of the

judgment.
N.D. Cent. Code § 57-06-10 — ND Code / Title 57 / Chapter 57-06 / Section 57-06-10
57-06-10. Plants under construction
Status: in_force

57-06-10. Plants under construction

Any property of the classes mentioned in this chapter owned by a company constructing a

new plant or system, even though no part of such new plant or system is in operation, must be

considered operative property and is subject to assessment and taxation.
N.D. Cent. Code § 57-43.2-04.3 — ND Code / Title 57 / Chapter 57-43.2 / Section 57-43.2-04.3
57-43.2-04.3. Refund of tax on tax-exempt sales
Status: in_force

57-43.2-04.3. Refund of tax on tax-exempt sales

When a person purchasing special fuel for resale purposes pays the tax imposed by this

chapter and later makes a sale of the fuel to an agency of the United States government, the

person may apply to the commissioner for a refund of the tax.
N.D. Cent. Code § 57-38.4-01 — ND Code / Title 57 / Chapter 57-38.4 / Section 57-38.4-01
57-38.4-01. Definitions
Status: in_force

57-38.4-01. Definitions

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

1. "Affiliated corporation" means a parent corporation and any corporation of which more

than fifty percent of the voting stock is owned directly or indirectly by the parent

corporation or another member of the water's edge group.

2. "Existing corporation" means a corporation that filed a North Dakota income tax return

for any year after taxable year 1979 or was a successor to or unitary with a corporation

that filed a North Dakota income tax return for any year after taxable year 1979.

3. "Foreign dividends" means any dividend received by a member of the water's edge

group from any affiliated corporation incorporated outside the fifty states and District of

Columbia, including amounts included in income computed under sections 951

through 954 of the Internal Revenue Code.

4. "Income from 80/20 corporations" means net book income after taxes of a corporation

which is incorporated in the United States and eligible to be included in the federal

consolidated return and which has twenty percent or less of its property and payroll as

determined by factoring under chapter 57-38.1 assigned to locations inside the fifty

states and the District of Columbia. For purposes of determining eligibility for inclusion

in a federal consolidated return under this subsection, the eighty percent stock

ownership requirements of section 1504 of the Internal Revenue Code shall be

reduced to ownership of over fifty percent of the voting stock directly or indirectly

owned or controlled by an includable corporation.

5. "New corporation" means a corporation that has not filed an income tax return in North

Dakota for any year after the tax year 1979. A new corporation does not include a

corporation which is a successor to or which is affiliated with a corporation that filed an

income tax return in North Dakota for any year after the tax year 1979. A new

corporation does not include a business reorganization or acquisition, except a

corporation with no previous activity in North Dakota which acquires an existing

corporation and increases and maintains the threshold activity of the existing

corporation by twenty-five percent or more shall be treated as a new corporation.

6. "Threshold activity" means the yearly average combined property and payroll in North

Dakota of a corporation and its affiliates for the previous three years.

7. "Water's edge group" includes the following entities:

a. Any affiliated corporation incorporated in the United States or a possession of the

United States, as described in sections 931 through 936 of the Internal Revenue

Code. Corporations incorporated in the United States must be eligible to be

included in a federal consolidated return and must have more than twenty percent

of its property and payroll, as determined by factoring under chapter 57-38.1,

assigned to locations inside the fifty states, the District of Columbia, and

possessions of the United States. For purposes of determining eligibility for

inclusion in a federal consolidated return under this subsection, the eighty percent

stock ownership requirements of section 1504 of the Internal Revenue Code shall

be reduced to ownership of over fifty percent of the voting stock directly or

indirectly owned or controlled by an includable corporation.

b. Domestic international sales corporations, as described in sections 991 through

994 of the Internal Revenue Code, and foreign sales corporations, as described

in sections 921 through 927 of the Internal Revenue Code.

c. Export trade corporations, as described in sections 970 through 972 of the

Internal Revenue Code.

d. Foreign corporations deriving gain or loss from a disposition of a United States

real property interest to the extent recognized under section 897 of the Internal

Revenue Code.

e. Any corporation incorporated outside the United States if over fifty percent of its

voting stock is owned directly or indirectly by an affiliated corporation and if more

than twenty percent of the average of its payroll and property is assignable to a

location within the United States.

8. "Worldwide combined report" means a combined report with respect to a unitary

affiliated group irrespective of the country or countries in which any member of the

affiliated group is incorporated or conducts business activity.
N.D. Cent. Code § 57-13-06 — ND Code / Title 57 / Chapter 57-13 / Section 57-13-06
57-13-06. Presumption of regularity
Status: in_force

57-13-06. Presumption of regularity

The proceedings of the state board of equalization must be presumed to be regular and the

determination of such board may not be impaired, vitiated, nor set aside upon any ground not

affecting substantially the reasonableness of the tax. The provisions in this title prescribing a

date or period at or within which an act must be performed or a determination must be made by

the state board of equalization must be deemed directory only, and no failure to perform any

such act or make such determination at or within the time prescribed therefor affects the validity

of such act or of any determination made by the state board of equalization unless it appears

that substantial injustice has resulted therefrom.
N.D. Cent. Code § 57-39.4-23 — ND Code / Title 57 / Chapter 57-39.4 / Section 57-39.4-23
57-39.4-23. (322) Sales tax holidays
Status: in_force

57-39.4-23. (322) Sales tax holidays

1. If a member state allows for temporary exemption periods, commonly referred to as

sales tax holidays, the member state shall:

a. Not apply an exemption unless the items to be exempted are specifically defined

in part II or part III(B) of the library of definitions and the exemptions are uniformly

applied to state and local sales and use taxes.

b. Provide notice of the exemption period at least sixty days prior to the first day of

the calendar month in which the exemption period will begin.

c. Not apply an entity-based or use-based exemption except a member state may

limit a product-based exemption to items purchased for personal or nonbusiness

use.

d. Not require a seller to obtain an exemption certificate or other certification from a

purchaser for items to be exempted during a sales tax holiday.

2. A member state may establish a sales tax holiday that utilizes price thresholds set by

such state and the provisions of the agreement on the use of thresholds shall not

apply to exemptions provided by a state during a sales tax holiday. In order to provide

uniformity, a price threshold established by a member state for exempt items shall

include only items priced below the threshold. A member state shall not exempt only a

portion of the price of an individual item during a sales tax holiday.

3. The following procedures are to be used by member states in administering a sales

tax holiday exemption:

a. Layaway sales. A sale of eligible property under a layaway sale qualifies for

exemption if:

(1) Final payment on a layaway order is made by, and the property is given to,

the purchaser during the exemption period; or

(2) The purchaser selects the property and the retailer accepts the order for the

item during the exemption period, for immediate delivery upon full payment,

even if delivery is made after the exemption period.

b. Bundled sales. Member states will follow the same procedure during the sales tax

holiday as agreed upon for handling a bundled sale at other times.

c. Discounts and coupons. A discount by a seller reduces the sales price of the

property and the discounted sales price determines whether the sales price is

within a sales tax holiday price threshold of a member state. A coupon that

reduces the sales price is treated as a discount if the seller is not reimbursed for

the coupon amount by a third party. If a discount applies to the total amount paid

by a purchaser rather than to the sales price of a particular item and the

purchaser has purchased both eligible property and taxable property, the seller

shall allocate the discount based on the total sales prices of the taxable property

compared to the total sales prices of all property sold in that same transaction.

d. Splitting of items normally sold together. Items that are normally sold as a single

unit must continue to be sold in that manner and cannot be priced separately and

sold as individual items in order to obtain a sales tax holiday.

e. Rainchecks. A raincheck is a means to allow a customer to purchase an item at a

certain price at a later time because the particular item was out of stock. Eligible

property that is purchased during the exemption period with use of a raincheck

qualifies for the exemption regardless of when the raincheck was issued.

Issuance of a raincheck during the exemption period does not qualify eligible

property for the exemption if the property is purchased after the exemption

period.

f. Exchanges. The procedure for an exchange of eligible property purchased during

a sales tax holiday is as follows:

(1) If a customer purchases an item of eligible property during the exemption

period, and later exchanges the item for a similar eligible item, even if a

different size, different color, or other feature, no additional tax is due if the

exchange is made after the exemption period.

(2) If a customer purchases an item of eligible property during the exemption

period, and returns the item and receives credit on the purchase of a

different item after the exemption period, the appropriate sales tax is due on

the sale of the newly purchased item.

(3) If a customer purchases an item of eligible property before the exemption

period, returns the item, and receives credit on the purchase of a different

item of eligible property during the exemption period, no sales tax is due on

the sale of the new item if the new item is purchased during the exemption

period.

g. Delivery charges. Delivery charges, including shipping, handling, and service

charges, are part of the sales price of eligible property unless a member state

defines "sales price" to exclude such charges. For the purpose of determining a

sales tax holiday price threshold, if all the property in a shipment qualifies as

eligible property and the sales price for each item in the shipment is within the

sales tax holiday price threshold, the seller does not have to allocate the delivery

charge to determine if the price threshold is exceeded and the shipment will be

considered a sale of eligible products. If the shipment includes eligible property

and taxable property, including an eligible item with a sales price in excess of the

price threshold, the seller should allocate the delivery charge by using:

(1) A percentage based on the total sales prices of the taxable property

compared to the total sales prices of all property in the shipment; or

(2) A percentage based on the total weight of the taxable property compared to

the total weight of all property in the shipment. The seller must tax the

percentage of the delivery charge allocated to the taxable property but is not

required to tax the percentage allocated to the eligible property.

h. Order date and back orders. For the purpose of a sales tax holiday, eligible

property qualifies for exemption if:

(1) The item is both delivered to and paid for by the customer during the

exemption period; or

(2) The customer orders and pays for the item and the seller accepts the order

during the exemption period for immediate shipment, even if delivery is

made after the exemption period. For purposes of this subsection, the seller

accepts an order when the seller has taken action to fill the order for

immediate shipment. Actions to fill an order include placement of an "in

date" stamp on a mail order or assignment of an "order number" to a

telephone order. An order is for immediate shipment when the customer

does not request delayed shipment. An order is for immediate shipment

notwithstanding that the shipment may be delayed because of a backlog of

orders or because stock is currently unavailable to or on back order by the

seller.

i. Returns. For a sixty-day period immediately after the sales tax holiday exemption

period, when a customer returns an item that would qualify for the exemption, no

credit for or refund of sales tax shall be given unless the customer provides a

receipt or invoice that shows tax was paid, or the seller has sufficient

documentation to show that tax was paid on the specific item. This sixty day

period is solely for the purpose of designating a time period during which the

customer must provide documentation that shows that sales tax was paid on

returned merchandise. The sixty-day period does not require the seller to change

the seller's policy on the time period during which the seller will accept returns.

j. Different time zones. The time zone of the seller's location determines the

authorized time period for a sales tax holiday when the purchaser is located in

one time zone and a seller is located in another.
N.D. Cent. Code § 57-57-06 — ND Code / Title 57 / Chapter 57-57 / Section 57-57-06
57-57-06. Liability, rate, and collection of the tax - Lieu tax
Status: in_force

57-57-06. Liability, rate, and collection of the tax - Lieu tax

The owner shall pay to the county treasurer, at the time taxes on other real property are

due, a forest stewardship tax computed at a rate of fifty cents per acre. The tax is a part of the

total real property taxes on the land of the owner and subject to collection in the same manner

as any other real property taxes. The payment of taxes under this chapter is in lieu of all

ad valorem taxes by the state, counties, towns, townships, school districts, and other

municipalities upon any property rights attached to the forest. It is expressly provided that the

forest stewardship tax is not in lieu of income taxes nor excise taxes upon the sale of forest

products or services that may be derived from the forest.
N.D. Cent. Code § 57-43.2-04.2 — ND Code / Title 57 / Chapter 57-43.2 / Section 57-43.2-04.2
57-43.2-04.2. Refund to prevent taxation by multiple jurisdictions
Status: in_force

57-43.2-04.2. Refund to prevent taxation by multiple jurisdictions

Any person to whom special fuel is sold on which the tax imposed by this chapter has been

paid, who thereafter removes the fuel from this state for sale or resale in another state or to a

state that requires payment of a tax upon the use of the fuel in that state, must be granted a

refund of the tax that was paid pursuant to this chapter. The refund may be granted only upon

application to the commissioner in the manner prescribed by the commissioner and must

include proof that fuel for sale or resale in another state was reported to the taxing agency of

that state, or in the case of a consumer, proof of payment of the tax imposed by the other state.

A claim for refund under this section must be made within one year from the date the fuel was

removed to another state for sale, resale, or use in another state.
N.D. Cent. Code § 57-06-17.3 — ND Code / Title 57 / Chapter 57-06 / Section 57-06-17.3
57-06-17.3. New transmission line property tax exemption
Status: in_force

57-06-17.3. New transmission line property tax exemption

A transmission line of two hundred thirty kilovolts or larger, and its associated transmission

substations, which is not taxable under chapter 57-33.2 and is initially placed in service on or

after October 1, 2002, is subject to a tax at the rate of three hundred dollars per mile [1.61

kilometers] or fraction of a mile. A transmission line subject to taxation under this section is

exempt from property taxes for the first taxable year after the line is initially placed in service,

and the taxes under this section must be reduced by:

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

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

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

After the fourth taxable year of operation of the transmission line, the transmission line and

its associated transmission substations are exempt from property taxes and are subject to a tax

at the rate of three hundred dollars per mile [1.61 kilometers] or fraction thereof of the line

located in this state. The per mile tax imposed by this section applies to the transmission line

and its associated transmission substations and is subject to allocation among counties in the

proportion that the miles of that transmission line in the county bears to the miles of that

transmission line in the state.

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

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

means an increase in carrying capacity of fifty percent or more.
N.D. Cent. Code § 57-43.1-40 — ND Code / Title 57 / Chapter 57-43.1 / Section 57-43.1-40
57-43.1-40. Occasional trip permits
Status: repealed

57-43.1-40. Occasional trip permits

Repealed by S.L. 1999, ch. 526, § 84.
N.D. Cent. Code § 57-21-06 — ND Code / Title 57 / Chapter 57-21 / Section 57-21-06
57-21-06. Appeal
Status: in_force

57-21-06. Appeal

The owner of any property described in a petition made as provided in section 57-21-01 has

the right to appeal to the supreme court of this state from any order issued by the district court

under the provisions of this chapter. Pending the final determination of such appeal, the

treasurer shall continue to receive and the tenant to pay the rents provided in said order, and

the treasurer shall hold the said payments in trust for the final determination of such appeal.
N.D. Cent. Code § 57-40.2-03.3 — ND Code / Title 57 / Chapter 57-40.2 / Section 57-40.2-03.3
57-40.2-03.3. Use tax on contractors (Effective through June 30, 2029)
Status: in_force

57-40.2-03.3. Use tax on contractors. (Effective through June 30, 2029)

1. When a contractor or subcontractor uses tangible personal property in the

performance of that person's contract, or to fulfill contract or subcontract obligations,

whether the title to the property be in the contractor, subcontractor, contractee,

subcontractee, or any other person, or whether the titleholder of the property would be

subject to pay the sales or use tax, the contractor or subcontractor shall pay a use tax

at the rate prescribed by section 57-40.2-02.1 measured by the purchase price or fair

market value of such property, whichever is greater, unless the property has been

previously subjected to a sales tax or use tax by this state, and the tax due has been

paid. This section does not apply to a contractor or subcontractor that does not enter a

contract for the purchase of the tangible personal property.

2. The provisions of this chapter pertaining to the administration of the tax imposed by

section 57-40.2-02.1, not in conflict with the provisions of this section, govern the

administration of the tax levied by this section.

3. The tax imposed by this section does not apply to:

a. Production equipment or tangible personal property as authorized or approved for

exemption by the tax commissioner under section 57-39.2-04.2;

b. Machinery, equipment, or other tangible personal property used to construct an

agricultural commodity processing facility as authorized or approved for

exemption by the tax commissioner under section 57-39.2-04.3 or 57-39.2-04.4;

c. Tangible personal property used to construct or expand a system used to

compress, process, gather, or refine gas recovered from an oil or gas well in this

state or used to expand or build a gas-processing facility in this state as

authorized or approved for exemption by the tax commissioner under section

57-39.2-04.5;

d. Tangible personal property used to construct or expand a qualifying oil refinery as

authorized or approved for exemption by the tax commissioner under section

57-39.2-04.6;

e. Tangible personal property used to construct or expand a qualifying facility as

authorized or approved for exemption by the tax commissioner under section

57-39.2-04.10;

f. Tangible personal property used to construct or expand a qualifying facility as

authorized or approved for exemption by the tax commissioner under section

57-39.2-04.11;

g. Materials used in compressing, gathering, collecting, storing, transporting, or

injecting carbon dioxide for use in enhanced recovery of oil or natural gas as

provided in section 57-39.2-04.14;

h. Tangible personal property used to construct a qualifying fertilizer or chemical

processing facility as authorized or approved for exemption by the tax

commissioner under section 57-39.2-04.15; or

i. Tangible personal property used to construct a qualified straddle plant, a qualified

fractionator, or qualified associated infrastructure as authorized or approved for

exemption by the tax commissioner under section 57-39.2-04.16.

j. Tangible personal property as authorized or approved for exemption by the

tax commissioner as provided in section 57-39.2-04.21.

k. Tangible personal property as authorized or approved for exemption by the

tax commissioner as provided in section 57-39.2-04.20.

l. Raw materials, single-use product contact systems, and reagents used for

biologic manufacturing as authorized or approved for exemption by the

tax commissioner under section 57-39.2-04.19.

Use tax on contractors. (Effective after June 30, 2029)

1. When a contractor or subcontractor uses tangible personal property in the

performance of that person's contract, or to fulfill contract or subcontract obligations,

whether the title to the property be in the contractor, subcontractor, contractee,

subcontractee, or any other person, or whether the titleholder of the property would be

subject to pay the sales or use tax, the contractor or subcontractor shall pay a use tax

at the rate prescribed by section 57-40.2-02.1 measured by the purchase price or fair

market value of such property, whichever is greater, unless the property has been

previously subjected to a sales tax or use tax by this state, and the tax due has been

paid. This section does not apply to a contractor or subcontractor that does not enter a

contract for the purchase of the tangible personal property.

2. The provisions of this chapter pertaining to the administration of the tax imposed by

section 57-40.2-02.1, not in conflict with the provisions of this section, govern the

administration of the tax levied by this section.

3. The tax imposed by this section does not apply to:

a. Production equipment or tangible personal property as authorized or approved for

exemption by the tax commissioner under section 57-39.2-04.2;

b. Machinery, equipment, or other tangible personal property used to construct an

agricultural commodity processing facility as authorized or approved for

exemption by the tax commissioner under section 57-39.2-04.3 or 57-39.2-04.4;

c. Tangible personal property used to construct or expand a system used to

compress, process, gather, or refine gas recovered from an oil or gas well in this

state or used to expand or build a gas-processing facility in this state as

authorized or approved for exemption by the tax commissioner under section

57-39.2-04.5;

d. Tangible personal property used to construct or expand a qualifying oil refinery as

authorized or approved for exemption by the tax commissioner under section

57-39.2-04.6;

e. Tangible personal property used to construct or expand a qualifying facility as

authorized or approved for exemption by the tax commissioner under section

57-39.2-04.10;

f. Tangible personal property used to construct or expand a qualifying facility as

authorized or approved for exemption by the tax commissioner under section

57-39.2-04.11;

g. Materials used in compressing, gathering, collecting, storing, transporting, or

injecting carbon dioxide for use in enhanced recovery of oil or natural gas as

provided in section 57-39.2-04.14;

h. Tangible personal property used to construct a qualifying fertilizer or chemical

processing facility as authorized or approved for exemption by the tax

commissioner under section 57-39.2-04.15; or

i. Tangible personal property used to construct a qualified straddle plant, a qualified

fractionator, or qualified associated infrastructure as authorized or approved for

exemption by the tax commissioner under section 57-39.2-04.16.

j. Tangible personal property as authorized or approved for exemption by the

tax commissioner as provided in section 57-39.2-04.21.

k. Tangible personal property as authorized or approved for exemption by the

tax commissioner as provided in section 57-39.2-04.20.
N.D. Cent. Code § 57-38-01.18 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-01.18
57-38-01.18. Gain on stock sale or transfer when corporation has relocated to this state
Status: repealed

57-38-01.18. Gain on stock sale or transfer when corporation has relocated to this

state.

Repealed by S.L. 2009, ch. 545, § 32.
N.D. Cent. Code § 57-02-08.7 — ND Code / Title 57 / Chapter 57-02 / Section 57-02-08.7
57-02-08.7. License fee in lieu of property taxes on leases for tourism or concession purposes
Status: in_force

57-02-08.7. License fee in lieu of property taxes on leases for tourism or concession

purposes.

Payment of the license fee as provided in this section by the lessee of any leasehold

interest in state-owned property leased from the director of the state historical society or the

director of the parks and recreation department is a payment in lieu of all ad valorem taxes on

the leasehold interest or any associated building or other improvement if the lessee uses the

property, building, or other improvement primarily for tourism or concession purposes. The

director of the state historical society or the director of the parks and recreation department shall

establish the license fee at an annual amount not less than one dollar and not more than one

percent of the gross receipts from the tourism or concession enterprise. The lessee shall pay

the license fee to the treasurer of the county in which the tourism or concession enterprise is

located and all fees received under this section must be deposited in the county general fund.

The lease must indicate that the director of the state historical society or the director of the

parks and recreation department approves use of the property primarily for tourism or

concession purposes and intends the license fee paid by the lessee to be in lieu of ad valorem

taxes.
N.D. Cent. Code § 57-39.2-02 — ND Code / Title 57 / Chapter 57-39.2 / Section 57-39.2-02
57-39.2-02. Sales tax imposed
Status: repealed

57-39.2-02. Sales tax imposed

Repealed by I.M. approved November 2, 1976, S.L. 1977, ch. 593, § 6.
N.D. Cent. Code § 57-39.4-20 — ND Code / Title 57 / Chapter 57-39.4 / Section 57-39.4-20
57-39.4-20. (319) Uniform rules for remittance of funds
Status: in_force

57-39.4-20. (319) Uniform rules for remittance of funds

Each member state shall:

1. Require only one remittance for each return except as provided in this subsection. If

any additional remittance is required, it may only be required from sellers that collect

more than thirty thousand dollars in sales and use taxes in the member state during

the preceding calendar year as provided in the agreement. The state shall allow the

amount of any additional remittance to be determined through a calculation method

rather than actual collections. Any additional remittances shall not require the filing of

an additional return.

2. Require, at each member state's discretion, all remittances in payment of taxes

reported on the approved simplified return format to be remitted electronically.

3. Allow for electronic payments by all remitters by both automated clearinghouse credit

and automated clearinghouse debit.

4. Provide an alternative method for making same day payments if an electronic funds

transfer fails.

5. a. Provide that if a due date for a payment falls on a Saturday, Sunday, or legal

holiday in a member state, the payment, including any related payment voucher

information, is due to that state on the next succeeding business day.

b. Additionally, if the federal reserve bank is closed on a due date that prohibits a

person from being able to make a payment by automated clearinghouse debit or

credit, that payment shall be accepted as timely if made on the next day the

federal reserve bank is open.

6. Require that any data that accompanies a remittance be formatted using uniform tax

type and payment type codes approved by the governing board.

7. Adopt a standardized transmission process approved by the governing board that

allows for the remittance in an SER of a single bulk payment for taxes reported on

multiple SERs by affiliated entities, certified service providers, or preparers. Each state

shall comply with this provision no later than two years after the governing board

approves such a standardized transmission process.
N.D. Cent. Code § 57-37.1-05 — ND Code / Title 57 / Chapter 57-37.1 / Section 57-37.1-05
57-37.1-05. Property previously taxed
Status: repealed

57-37.1-05. Property previously taxed

Repealed by S.L. 1981, ch. 584, § 5.
N.D. Cent. Code § 57-15-10.2 — ND Code / Title 57 / Chapter 57-15 / Section 57-15-10.2
57-15-10.2. Tax levy for port purposes
Status: repealed

57-15-10.2. Tax levy for port purposes

Repealed by S.L. 2017, ch. 57, § 20.
N.D. Cent. Code § 57-39.2-03.8 — ND Code / Title 57 / Chapter 57-39.2 / Section 57-39.2-03.8
57-39.2-03.8. Separate and additional sales tax on lodging
Status: repealed

57-39.2-03.8. Separate and additional sales tax on lodging

Repealed by S.L. 2005, ch. 580, § 19.
N.D. Cent. Code § 57-39.5-01.1 — ND Code / Title 57 / Chapter 57-39.5 / Section 57-39.5-01.1
57-39.5-01.1. Trade-in deduction
Status: in_force

57-39.5-01.1. Trade-in deduction

1. When tangible personal property is taken in trade or in a series of trades as a credit or

partial payment of a retail sale or lease agreement which is taxable under this chapter,

if the tangible personal property traded in will be subject to gross receipts taxes

imposed by this chapter, sales taxes imposed by chapter 57-39.2, or motor vehicle

excise taxes imposed by chapter 57-40.3, or if the tangible personal property traded in

is used farm machinery or used irrigation equipment, the credit or trade-in value

allowed by the retailer is not gross receipts.

2. Tangible personal property owned or leased and in possession of a farmer may be

used as a trade-in to reduce the taxable purchase price of farm machinery or irrigation

equipment used exclusively for agricultural purposes if:

a. The retailer selling farm machinery or irrigation equipment to a lessor, for the

purpose of leasing to a farmer, also purchases the machinery or equipment

owned or leased and in possession of the farmer. The purchase price paid by the

retailer for the equipment owned or leased and in the possession of a farmer is

the trade-in value for purposes of this section;

b. The retailer's sale of farm machinery or irrigation equipment to a lessor for the

purpose of leasing to a farmer and the retailer's purchase of equipment owned or

leased and in the possession of a farmer are documented by an invoice or other

documents prepared by the retailer to substantiate the trade-in relationship;

c. The lessor purchasing the farm machinery or irrigation equipment for the purpose

of leasing to a farmer pays the taxes imposed under this chapter on the purchase

price of the equipment less the trade-in value in subdivision a; and

d. The retailer and the lessor maintain records documenting compliance with the

requirements in subdivisions a, b, and c.

3. For purposes of this section, "farmer" means any person that leases farm machinery

as defined in this chapter or irrigation equipment to be used exclusively for agricultural

purposes.
N.D. Cent. Code § 57-05-08 — ND Code / Title 57 / Chapter 57-05 / Section 57-05-08
57-05-08. Report by railroad corporation to tax commissioner
Status: in_force

57-05-08. Report by railroad corporation to tax commissioner

Each railroad corporation required to be assessed under the provisions of this chapter

annually shall, on or before May first of each year, under oath of the presiding or other chief

executive officer, make and file in the manner prescribed by the tax commissioner, a report

containing the following information:

1. The name of the company;

2. 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;

14. The number of miles [kilometers] of each main line of railroad, the number of miles

[kilometers] of each branch line and sidetracks within North Dakota;

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; and

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 § 57-39.6-01 — ND Code / Title 57 / Chapter 57-39.6 / Section 57-39.6-01
57-39.6-01. Definitions
Status: in_force

57-39.6-01. Definitions

Words used in this chapter have the same meaning as in chapter 57-39.2. For purposes of

this chapter:

1. "Alcoholic beverage" means any liquid suitable for drinking by human beings, which

contains one-half of one percent or more of alcohol by volume. This includes

beverages whether mixed or unmixed at the time of sale or thereafter and whether

sold for consumption on the premises or through off-sale outlets for consumption off

the premises.

2. "Gross receipts", in addition to the meaning provided in chapter 57-39.2, includes the

full retail purchase price, including any taxes imposed on such merchandise or its use

or on the retail or other sale of the merchandise, excluding taxes imposed under this

chapter.
N.D. Cent. Code § 57-43.2-02.2 — ND Code / Title 57 / Chapter 57-43.2 / Section 57-43.2-02.2
57-43.2-02.2. Refund of tax for fuel used for heating and for an agricultural, industrial, or railroad purpose
Status: repealed

57-43.2-02.2. Refund of tax for fuel used for heating and for an agricultural, industrial,

or railroad purpose.

Repealed by S.L. 1999, ch. 528, § 7.
N.D. Cent. Code § 57-06-16 — ND Code / Title 57 / Chapter 57-06 / Section 57-06-16
57-06-16. Equalization
Status: in_force

57-06-16. Equalization

It is the duty of the state board of equalization, in assessing the property of companies

required to be assessed under this chapter, to equalize the assessments of the property of the

companies in order to bring about, as nearly as possible, equality and uniformity in the

assessment of all classes of taxable property.
N.D. Cent. Code § 57-40.2-09 — ND Code / Title 57 / Chapter 57-40.2 / Section 57-40.2-09
57-40.2-09. Records required
Status: in_force

57-40.2-09. Records required

Each retailer required or authorized to collect the tax imposed by this chapter, and each

person using in this state tangible personal property purchased for resale or for use shall keep

such records, receipts, invoices, and other pertinent papers as the commissioner shall require

and each such retailer or person shall preserve for a period of three years and three months all

invoices and other records of such tangible personal property purchased for resale or for use.

The commissioner, or any duly authorized agent, may examine the books, papers, records, and

equipment of any person who sells tangible personal property or who is liable for such tax, and

may investigate the character of the business of any such person to verify the accuracy of any

return made, or if no return was made, to ascertain and determine the amount due. Any such

books, papers, and records must be made available within this state for such examination upon

reasonable notice if the commissioner shall make an order to that effect.
N.D. Cent. Code § 57-02-11.2 — ND Code / Title 57 / Chapter 57-02 / Section 57-02-11.2
57-02-11.2. Confidentiality of information provided by commercial property owners for assessment purposes
Status: in_force

57-02-11.2. Confidentiality of information provided by commercial property owners

for assessment purposes.

Unless directed otherwise by judicial order or as otherwise provided by law, records and

information provided by the owner or occupant of commercial property with regard to income

and expenses of the property in connection with an assessment are confidential. This section

does not prohibit the publication of statistics classified to prevent the identification of a particular

property and information relating to that property or the disclosure of the records or information

when an action or proceeding has been brought by the owner or occupant to set aside or review

the assessment.
N.D. Cent. Code § 57-39.2-26.3 — ND Code / Title 57 / Chapter 57-39.2 / Section 57-39.2-26.3
57-39.2-26.3. County aid distribution fund - State treasurer - Continuing appropriation (Effective through June 30, 2027)
Status: in_force

57-39.2-26.3. County aid distribution fund - State treasurer - Continuing appropriation

(Effective through June 30, 2027)

1. There is created in the state treasury the county aid distribution fund. The fund

consists of all moneys transferred to the fund under subsection 2. All moneys in the

fund are appropriated to the state treasurer on a continuing basis for the purpose of

providing allocations to an eligible county.

2. Notwithstanding any other provision of law, a portion of sales, gross receipts, use, and

motor vehicle excise tax collections, equal to one-fourth of one percent of an amount

determined by multiplying the quotient of one percent divided by the general sales tax

rate, that was in effect when the taxes were collected, times the net sales, gross

receipts, use, and motor vehicle excise tax collections under chapters 57-39.2,

57-39.5, 57-39.6, 57-40.2, and 57-40.3 must be deposited by the state treasurer in the

county aid distribution fund. The tax commissioner shall certify to the state treasurer

the portion of sales, gross receipts, use, and motor vehicle excise tax net revenues

that must be deposited in the county aid distribution fund as determined under this

subsection.

3. At least quarterly, the state treasurer shall allocate the moneys in the fund to the

county with the lowest ratio of taxable property values per capita and a population of

more than ten thousand.

4. The county treasurer shall deposit all revenues received under this section in the

county general fund.

5. For purposes of determining taxable property values under this section, the state

treasurer shall use the most recent data published by the tax commissioner in the tax

levy report.

6. For purposes of determining the county's population under this section, the state

treasurer shall use the most recent actual or estimated census data published by the

United States census bureau.
N.D. Cent. Code § 57-38.6-06 — ND Code / Title 57 / Chapter 57-38.6 / Section 57-38.6-06
57-38.6-06. Investment reporting forms
Status: in_force

57-38.6-06. 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 § 57-43.3-28 — ND Code / Title 57 / Chapter 57-43.3 / Section 57-43.3-28
57-43.3-28. Erroneously or illegally collected taxes
Status: in_force

57-43.3-28. 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 the

tax on a subsequent report 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 that is in excess of five dollars.
N.D. Cent. Code § 57-08-07 — ND Code / Title 57 / Chapter 57-08 / Section 57-08-07
57-08-07. Notice to be given
Status: in_force

57-08-07. Notice to be given

The tax commissioner, by mail, shall give notice to the company owning such property of

the action of the state board of equalization in redetermining the value of such property. In such

notice, the tax commissioner shall describe the property in general terms, and shall notify such

company to appear before the board at the office of the tax commissioner at a specified time

within fifteen days after such notice, and show cause, if any, why such property should not be

reassessed at the valuation determined by the board.
N.D. Cent. Code § 57-38.4-04 — ND Code / Title 57 / Chapter 57-38.4 / Section 57-38.4-04
57-38.4-04. Presumptions and burden of proof
Status: in_force

57-38.4-04. Presumptions and burden of proof

A taxpayer and its affiliates are presumed to be a part of a unitary business and all income

of that business is presumed to be apportionable business income except as otherwise provided

in this chapter. A taxpayer has the burden of proof regarding the issue of whether or not a

corporation is a member of a water's edge combined group.
N.D. Cent. Code § 57-60-04 — ND Code / Title 57 / Chapter 57-60 / Section 57-60-04
57-60-04. Payment of taxes for plants other than electrical generating plants - When taxes due - When delinquent
Status: repealed

57-60-04. Payment of taxes for plants other than electrical generating plants - When

taxes due - When delinquent.

Repealed by S.L. 1983, ch. 648, § 14.
N.D. Cent. Code § 57-59-06 — ND Code / Title 57 / Chapter 57-59 / Section 57-59-06
57-59-06. Selection of representatives to meet with commission member
Status: in_force

57-59-06. Selection of representatives to meet with commission member

The state tax commissioner shall appoint two persons who are representatives of

subdivisions affected or likely to be affected by the multistate tax compact from among persons

nominated by the association of counties and league of cities. The state tax commissioner, and

any alternate designated by the state tax commissioner, shall consult with these appointees, in

accordance with subdivision b of subsection 1 of article IV of section 57-59-01. The state tax

commissioner shall also consult regularly with the chairman and ranking minority party member

of the finance and taxation committees of the senate and house of representatives as provided

for in subdivision b of subsection 2 of article IV of section 57-59-01.
N.D. Cent. Code § 57-38.3-09 — ND Code / Title 57 / Chapter 57-38.3 / Section 57-38.3-09
57-38.3-09. Effect
Status: in_force

57-38.3-09. Effect

When the setoff authorized by this chapter is exercised, the refund which is set off must be

deemed granted and paid effective the date that funds are transferred to the claimant agency.
N.D. Cent. Code § 57-20-09 — ND Code / Title 57 / Chapter 57-20 / Section 57-20-09
57-20-09. Discount for early payment of tax
Status: in_force

57-20-09. Discount for early payment of tax

Except as provided in section 57-20-21.1, the county treasurer shall allow a five percent

discount to all taxpayers who shall pay all of the real estate taxes levied on any tract or parcel of

real property in any one year in full on or before February fifteenth prior to the date of

delinquency. The discount applies to all general real estate taxes levied for state, county, city,

township, school district, fire district, park district, and any other taxing districts but does not

apply to personal property taxes or special assessment installments. The discount must be

applied before a primary residence credit under section 57-02-08.9 is applied. If the board of

county commissioners, by resolution, determines that an emergency exists in the county by

virtue of weather or other catastrophe, it may extend the discount period for an additional thirty

days.
N.D. Cent. Code § 57-06-14 — ND Code / Title 57 / Chapter 57-06 / Section 57-06-14
57-06-14. Method of valuation
Status: in_force

57-06-14. Method of valuation

The operative property of each company assessed under this chapter must be assessed in

the following manner:

1. For the purpose of determining the value of the property, the tax commissioner and the

state board of equalization shall take into consideration the earning power of the

property as shown by its gross earnings and net operating income, the market or

actual value of its stocks and bonds, the value of its franchises, rights, and privileges

granted under the laws of this state to do business in this state, and any other legally

established evidences of value as enable the board to make a just and equitable

assessment.

2. In the case of a company that owns or operates properties or lines partly within and

partly without this state, the tax commissioner and state board of equalization shall

value only the property within this state.

3. In determining the value of the portion within this state of an interconnected, or

continuous system, the tax commissioner and state board of equalization may take

into consideration the value of the entire system and of the part within this state, the

mileage of the whole system and of the part within this state, the total operating

earnings within and without this state, together with any other information, facts, and

circumstances as will enable the officers to make a just and correct assessment.

4. The board may take into consideration the reports, annual or otherwise, filed by any

company required to be assessed under this chapter with the public service

commission and shall take into consideration any valuation of such company by the

public service commission.
N.D. Cent. Code § 57-39.9-02 — ND Code / Title 57 / Chapter 57-39.9 / Section 57-39.9-02
57-39.9-02. Agreement requirements
Status: in_force

57-39.9-02. Agreement requirements

The governor may enter an agreement with a tribe or tribes if the agreement complies with

this section.

1. The taxes subject to an agreement under this chapter are the state's sales, use, and

gross receipts taxes under chapters 57-39.2, 57-39.5, 57-39.6, and 57-40.2, as may

be amended subsequently by the legislative assembly, for taxable transactions and

activities occurring exclusively within the exterior boundaries of the Fort Berthold

Reservation, that portion of the Lake Traverse Reservation located in this state, the

Spirit Lake Reservation, that portion of the Standing Rock Reservation located in this

state, or the Turtle Mountain Reservation.

2. Except as otherwise provided in this chapter, the state's sales, gross receipts, and use

taxes under chapters 57-39.2, 57-39.5, 57-39.6, and 57-40.2, must apply to all

transactions and activities by all persons and entities occurring within the boundaries

of the reservation.

3. A tribe or tribes shall impose taxes equal to the state's taxes which conform in all

respects with regard to the taxable or exempt status of transactions and activities

under chapters 57-39.2, 57-39.5, 57-39.6, and 57-40.2, but must be applied only to

those taxable transactions and activities occurring within the exterior boundaries of a

reservation which are exempt from state taxes because the transactions or activities

occur within the tribe's or tribes' jurisdiction.

4. Chapters 57-39.2, 57-39.5, 57-39.6, and 57-40.2, and title 81 of the North Dakota

Administrative Code govern the administration of the taxes subject to an agreement

under this chapter.

5. Except as provided in subsection 6, tribally owned and tribal member-owned business

entities operating within the boundaries of a reservation are subject to the state's tax or

taxes contained in the agreement.

6. Any tax subject to an agreement may not be imposed on a tribally owned entity that

solely performs a governmental function or provides essential government services

that directly impact the health, welfare, or safety of the tribe and its members, if the

tribal entity is identified as such in the agreement. Any other tribally owned business

enterprise whose moneys are used, in whole or in part, to fund governmental functions

or services, is not subject to the exemption provided under this subsection.

7. The governor and the tribe or tribes must agree the tribe or tribes may not impose any

direct or indirect tribal tax or fee on retailers, transactions, or activities subject to the

tax agreement. This subsection does not apply to tribal employment rights office fees.

8. The tax commissioner retains authority to collect, administer, and enforce the taxes as

provided in chapters 57-39.2, 57-39.5, 57-39.6, and 57-40.2, including the authority to

audit, assess, refund, credit, or determine the exempt or nonexempt status of any

transaction, for taxes collected within the reservation under an agreement.

9. Any controversy or claim between the tribe or tribes and the state, arising out of or

relating to an agreement under this chapter, is subject to binding arbitration in

accordance with the processes and procedures provided in the agreement between

the tribe or tribes and the state. Any issues concerning the jurisdiction of the state to

impose a tax are expressly excluded from the scope of the arbitration.

10. The amount of state sales, use, and farm machinery gross receipts tax revenue

allocated to a tribe or tribes under an agreement must be calculated as follows:

a. Fifty percent of the taxes collected from retailers within the exterior boundaries of

the reservation. The state shall receive the remainder.

b. An amount of estimated use taxes paid or collected from enrolled tribal members

residing within the exterior boundaries of the reservation determined by

multiplying the enrolled membership of the tribe by the estimated per capita use

tax. The estimated per capita use tax is ten percent of the per capita sales tax

burden. The per capita sales tax burden is determined by multiplying the state tax

rate factor by one third of the sales tax burden reported by the most recent "Tax

Rates and Tax Burdens in the District of Columbia - A Nationwide Comparison",

published by the government of the District of Columbia office of revenue

analysis, for a family of three living in the largest city in North Dakota, and earning

fifty thousand dollars per year. The state tax rate factor is a fraction representing

the state general sales tax rate as a share of the combined state and local sales

tax rate for the North Dakota city referenced in this subdivision.

c. Except as provided in subdivision d, the enrolled membership of the tribe must be

certified to the state by September thirtieth of each year during the term of the

agreement. The enrolled membership of the tribe must consist of the number of

enrolled members of the tribe physically residing within the exterior boundaries of

the portion of the tribe's reservation located in this state. The enrolled

membership of the tribe must be based on the tribe's enrollment office records,

the bureau of Indian affairs enrollment records, or other records maintained by

the tribe. The previous year's certified enrollment number must be used if the

tribe does not issue a certification by September thirtieth, unless the tribe

demonstrates the certified enrollment number has increased or decreased.

d. The tribe or tribes shall provide the initial population required by subdivision c no

less than sixty days before the effective date of the agreement.

e. The manner in which the state and tribe resolve issues arising under this

subsection must be specified in the agreement.

11. The amount of alcoholic beverages gross receipts tax allocated to the tribe under an

agreement must be equal to an amount determined by multiplying the enrolled

membership of the tribe by the state alcohol revenue per capita.

a. The state alcohol revenue per capita is the monthly collections of the state's

alcoholic beverages gross receipts tax designated for deposit in the state general

fund divided by the state's total population as determined in the most recent

actual or estimated census data published by the United States census bureau.

b. The enrolled membership of the tribe must be certified to the state by September

thirtieth of each year during the term of the agreement. The enrolled membership

of the tribe must consist of the number of enrolled members of the tribe physically

residing within the exterior boundaries of the portion of the tribe's reservation

located in this state. The enrolled membership of the tribe must be based on the

tribe's enrollment office records, the bureau of Indian affairs enrollment records,

or other records maintained by the tribe. The previous year's certified enrollment

number must be used if the tribe does not issue a certification by September

thirtieth, unless the tribe demonstrates the certified enrollment number has

increased or decreased.

c. The tribe or tribes shall provide the initial population required by this subsection

no less than sixty days before the effective date of the agreement.

d. The manner in which the state and tribe resolve issues arising under this

subsection must be specified in the agreement.

12. An agreement under this chapter must give the tax commissioner, after consulting with

the governor, and a tribe or tribes the authority to terminate an agreement with or

without cause.

13. An agreement under this chapter must include:

a. A statement that the parties to the agreement are not forfeiting any legal rights to

apply their respective taxes by entering an agreement, except as specifically set

forth in the agreement;

b. A statement that a taxpayer may not be required to pay both the state tax and the

tribal tax but shall pay only one tax to one government in an amount established

by the agreement;

c. A statement that the state and the tribal government shall cooperate to collect

only one tax and share or refund the revenue as specified in the agreement;

d. A statement recognizing the sovereign rights of the state and the tribe or tribes;

and

e. A statement that:

(1) The rights of each party must be determined by the terms of the agreement

with respect to the taxes subject to the agreement;

(2) Neither party may seek additional entitlement or seek to deny entitlement on

any federal ground, including federal pre-emption, whether statutorily

provided for or otherwise with respect to the taxes that are the subject of an

agreement; and

(3) Both parties shall defend the agreement from attack by third parties.

14. a. Notwithstanding any other provision of state law, the agreement must contain

provisions in which:

(1) Except as otherwise provided by law, the tax commissioner shall maintain

the confidentiality of tax information relating to and gathered under the terms

of an agreement as provided in section 57-39.2-23;

(2) The tribe or tribes may receive a list of retailers located within the

boundaries of the reservation and the amount of tax collected from each

retailer during a reporting period; and

(3) The tribe or tribes agree to protect the confidentiality of tax information

received from the tax commissioner.

b. The agreement must specify the processes or procedures necessary to

safeguard the confidential nature of the tax information.

15. The administration, collection, and enforcement of the taxes under an agreement may

begin no sooner than the first day of a calendar quarter which is at least ninety days

after the agreement is signed by the parties.

16. Taxes imposed under chapters 11-09.1 and 40-05.1 are not subject to allocation under

an agreement entered under this chapter.
N.D. Cent. Code § 57-38-61 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-61
57-38-61. Provisions of chapter applicable
Status: in_force

57-38-61. Provisions of chapter applicable

The provisions of sections 57-38-33, 57-38-34, 57-38-38, 57-38-39, 57-38-40, 57-38-44,

57-38-45, 57-38-46, 57-38-47, 57-38-53, 57-38-54, 57-38-55, 57-38-56, and 57-38-57 shall,

insofar as consistent therewith, govern the administration of sections 57-38-59, 57-38-60, and
N.D. Cent. Code § 57-43.1-21 — ND Code / Title 57 / Chapter 57-43.1 / Section 57-43.1-21
57-43.1-21. Penalty and interest - Violations
Status: in_force

57-43.1-21. Penalty and interest - Violations

1. If a person fails to file the required report or to pay the full amount of the tax as

required by this chapter, there is imposed a penalty of five dollars, or a sum equal to

five percent of the tax due, whichever is greater, with interest at the rate of one percent

per month on the tax due, for each calendar month or fraction of a month during which

the delinquency continues, excepting the month within which the report was required

to be filed or the tax became due. If a person files a false or fraudulent report with

intent to evade the tax imposed by this chapter, there is imposed a penalty equal to ten

percent of the deficiency, with interest at the rate of two percent per month on the

deficiency, for each calendar month or fraction of a month during which the deficiency

continues. The commissioner, for good cause shown, may waive all or any part of the

penalty or interest provided by this subsection.

2. A person is guilty of a class A misdemeanor if:

a. The person refuses or knowingly or intentionally fails to make and file any report

required by this chapter in the manner or within the time required; or

b. The person knowingly or with intent to evade or aid in the evasion of the tax

imposed by this chapter makes any false statement or conceals any material fact

in any application, record, report, or claim for refund provided for in this chapter.
N.D. Cent. Code § 57-34-04.1 — ND Code / Title 57 / Chapter 57-34 / Section 57-34-04.1
57-34-04.1. Tax commissioner to audit returns and state board of equalization to assess tax
Status: in_force

57-34-04.1. Tax commissioner to audit returns and state board of equalization to

assess tax.

The tax commissioner shall proceed to audit the returns of telecommunications carriers not

later than three years after the due date of the return, or three years after the return was filed,

whichever period expires later. The state board of equalization shall assess the tax and, if any

additional tax is found due, the tax commissioner shall notify the taxpayer in detail as to the

reason for the increase.
N.D. Cent. Code § 57-60-01 — ND Code / Title 57 / Chapter 57-60 / Section 57-60-01
57-60-01. Definitions As used in this chapter:
Status: in_force

57-60-01. Definitions. As used in this chapter:

1. "Byproducts" means commercially usable products produced during the coal

gasification or coal beneficiation process other than the principal product of a coal

gasification plant or of a coal beneficiation plant.

2. "Carbon dioxide capture" means removal of carbon dioxide emissions from a coal

conversion facility.

a. For electrical generating plants, carbon dioxide captured is measured using the

stack emissions of carbon dioxide from the facility as reported by the continuous

emission monitoring system, in compliance with environmental protection agency

rules in 40 CFR 75. The percentage reduction is determined by:

(1) Determining the total carbon dioxide produced from the facility before the

capture of carbon dioxide;

(2) Subtracting the stack emissions of carbon dioxide from the facility; and

(3) Dividing the result of paragraph 2 by the result of paragraph 1 and

multiplying by one hundred, which results in the percentage of carbon

dioxide captured.

b. For coal gasification facilities, the carbon dioxide captured is determined by:

(1) Determining the total carbon input to the facility by multiplying the

percentage of carbon content in the coal fed to the facility, determined from

the average of coal analysis for the taxing period, times the total tons of coal

fed to the facility for the taxing period.

(2) Determining the amount of nonemissions carbon by multiplying the

percentage of carbon content in all hydrocarbon products, except carbon

dioxide, leaving the facility times the tons of hydrocarbon products leaving

the facility for the taxing period.

(3) Subtracting the result under paragraph 2 from the result under paragraph 1

and multiplying the result times 3.667 to convert the amount of tons of

carbon to tons of carbon dioxide, which results in the total tons of carbon

dioxide emissions without capture.

(4) The amount of carbon dioxide captured for the taxing period measured by a

flow meter and converted to tons.

(5) Dividing the result of paragraph 4 by the result from paragraph 3 and

multiplying by one hundred, which results in the percentage of carbon

dioxide captured.

3. "Coal beneficiation" means improving the physical, environmental, or combustion

qualities of coal but does not include crushing or treatment with dust suppressants or

freeze-proofing agents.

4. "Coal conversion facility" means any of the following:

a. A plant, other than an electrical generating plant or a coal beneficiation plant, with

all additions thereto, which processes or converts coal from its natural or

beneficiated form into a form substantially different in chemical or physical

properties, including coal gasification, coal liquefaction, and the manufacture of

fertilizer and other products, and which uses or is designed to use over five

hundred thousand tons [453592.37 metric tons] of coal per year;

b. An electrical generating plant, with all additions thereto, which processes or

converts coal from its natural or beneficiated form into electrical power and which

has at least one single electrical energy generation unit with a capacity of ten

thousand kilowatts or more;

c. A plant, with all additions thereto, which is designed for coal beneficiation; or

d. A gas-fired electrical generating facility, and all additions to the facility, which

generates electrical power through the consumption of gas produced by the

conversion of coal from its natural or beneficiated form into gas and has a

capacity of ten thousand kilowatts or more.

5. "Coal gasification" means the production of synthetic natural gas, methanol, or other

principal commercial gaseous or liquid product from coal.

6. "Commissioner" means the state tax commissioner.

7. "Design capacity of a coal beneficiation plant" means the number of tons a coal

beneficiation plant is designed to produce as certified by a registered professional

engineer.

8. "Gross receipts" means all revenue valued in money, whether received in money or

otherwise, derived by a coal conversion facility subject to the provisions of this chapter

from the production of products of a coal conversion facility. For the purpose of

computing the tax imposed by this chapter, "gross receipts" does not include any

financial assistance, whether in the form of price guarantee payments or otherwise,

provided by the federal government or any agency of the federal government.

9. "Installed capacity" means the number of kilowatts a power unit can produce according

to the nameplate assigned to the power unit generator by the manufacturer.

10. "Operator" means any person owning, holding, or leasing a coal conversion facility and

conducting the conversion of coal into the products of the facility.

11. "Person" means any individual, estate, trust, corporation, cooperative corporation,

limited liability company, or association.

12. "Repowering" means an investment of more than two hundred million dollars or one

million dollars per megawatt of installed nameplate capacity, whichever is less, in an

existing power plant that modifies or replaces the process used for converting coal in

its natural form or beneficiated coal into electric power.

13. "Synthetic natural gas" means methane and any admixed gaseous products produced

by coal gasification.
N.D. Cent. Code § 57-39.10-09 — ND Code / Title 57 / Chapter 57-39.10 / Section 57-39.10-09
57-39.10-09. Alcoholic beverages gross receipts tax revenue allocation and distribution - Refunds - Continuing appropriation
Status: in_force

57-39.10-09. Alcoholic beverages gross receipts 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 5 of section 57-39.10-05. Tax revenues

collected under section 57-39.10-05 are not subject to section 57-39.2-26.1, and are

provided as a standing and continuing appropriation to the state treasurer for

distribution on a quarterly basis.

2. Refunds of the tax imposed under chapter 57-39.6, which are subject to an agreement

under section 57-39.10-05, must be paid from the state general fund, and are provided

to the state treasurer as a standing and continuing appropriation.

3. Refunds of taxes paid under this section must be reimbursed to the state general fund,

with interest at the rate prescribed in section 57-39.2-25, from the first available

moneys deposited in the tribal allocation fund.

4. The tax commissioner shall determine the reservation of the tribe or tribes to which the

refund is attributable. The refund, including interest, must be reimbursed from the first

available moneys deposited in the tribal allocation fund on behalf of the tribe or tribes

to which the refund paid under this section is attributable.
N.D. Cent. Code § 57-02.1-03 — ND Code / Title 57 / Chapter 57-02.1 / Section 57-02.1-03
57-02.1-03. Assessment of property - Notice of county auditors
Status: in_force

57-02.1-03. Assessment of property - Notice of county auditors

All property subject to valuation under this chapter must be assessed and valued for the

purpose of making the payments herein provided for, in the same manner as other real property

in this state is assessed and valued for tax purposes, except that improvements to any real

property may not be considered in the valuation. The county auditors of the counties in which

the property is located, prior to June thirtieth of each year, shall give notice in writing to the

director of the game and fish department and state tax commissioner of the value placed upon

the property subject to valuation by the county boards of equalization.
N.D. Cent. Code § 57-43.2-16.4 — ND Code / Title 57 / Chapter 57-43.2 / Section 57-43.2-16.4
57-43.2-16.4. Liability of a general partner in a limited liability limited partnership
Status: in_force

57-43.2-16.4. Liability of a general partner in a limited liability limited partnership

1. If a limited liability limited partnership holding a license issued 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 special fuels tax

liability of the limited liability limited partnership.
N.D. Cent. Code § 57-40.2-07 — ND Code / Title 57 / Chapter 57-40.2 / Section 57-40.2-07
57-40.2-07. Collection of use tax
Status: in_force

57-40.2-07. Collection of use tax

The tax imposed by this chapter must be collected in the following manner:

1. Except as otherwise provided by section 57-39.2-14.1, every retailer maintaining a

place of business in this state and making sales of tangible personal property for use

in this state, not exempted under the provisions of section 57-40.2-04, before making

any sales shall obtain a permit from the commissioner to collect the tax imposed by

this chapter, which permit is subject to all of the requirements, conditions, and fees for

its issuance that apply with respect to a retail sales tax permit, and at the time of

making such sales, whether within or without the state, shall except as otherwise

provided in subsection 1 of section 57-40.2-06, collect the tax imposed by this chapter

from the purchaser, and give to the purchaser a receipt therefor in the manner and

form prescribed by the commissioner, if the commissioner, by regulation, shall require

such receipt. Each such retailer shall list with the commissioner the name and address

of all of the retailer's agents operating in this state and the location of each of the

retailer's distribution or sales houses or offices or other places of business in this state.

2. The commissioner, upon application, may authorize the collection of the tax imposed

by this chapter by any retailer not maintaining a place of business within the state,

who, to the satisfaction of the commissioner, furnishes adequate security to ensure

collections and payment of the tax. To such retailer must be issued a permit to collect

the tax in such manner and subject to such regulations and agreements as the

commissioner shall prescribe. When so authorized, such retailer shall, except as

otherwise provided in subsection 1 of section 57-40.2-06, collect the tax upon all

tangible property sold to the retailer's knowledge for use within this state, as a retailer

maintaining a place of business within this state collects such tax. Such authority and

permit may be canceled at any time, if the commissioner considers the security

inadequate, or believes that such tax can be collected more effectively from the person

using such property in this state.

3. The tax required to be collected, and any tax collected, by any retailer under

subsections 1 and 2 constitutes a debt owed by the retailer to this state.

4. Except as provided in subsection 7, each retailer required or authorized, pursuant to

this section, to collect such tax shall pay the tax in quarterly installments on or before

the last day of the month next succeeding each quarterly period ending March

thirty-first, June thirtieth, September thirtieth, and December thirty-first of each year.

Except that when there is a sale of any business by any retailer required or authorized,

pursuant to this section, to collect such tax or when any business is discontinued by

such retailer, the tax becomes due immediately prior to the sale or discontinuance of

such business and, if not paid within fifteen days thereafter, it becomes delinquent and

subject to the penalties provided in section 57-40.2-15. Every retailer, at the time of

making the return required by this chapter, shall compute and pay to the commissioner

the tax due for the preceding period.

5. Except as provided in subsection 7, the retailer, on or before the last day of the month

following the close of the first quarterly period as defined in subsection 4, and on or

before the last day of the month following each subsequent quarterly period of three

months, shall make out a return for the preceding quarterly period in such form and

manner as may be prescribed by the commissioner, showing the gross receipts of the

retailer, the amount of the tax for the period covered by such return, and such further

information as the commissioner may require to enable the commissioner correctly to

compute and collect such tax, but the commissioner, upon receipt of a proper showing

by any retailer of the necessity therefor, may grant such retailer an extension of time

not to exceed thirty days for making such return. If such extension is granted to any

retailer, the time in which the retailer is required to make payment must be extended

for the same period. If the commissioner deems it necessary or advisable in order to

ensure the payment of the tax, or if the commissioner deems it practical, the

commissioner may require returns and payment of the tax to be made for annual

periods or other than quarterly periods, the provisions of this chapter to the contrary

notwithstanding. A return must be signed by the taxpayer or the taxpayer's duly

authorized agent and must contain a written declaration that it is made and subscribed

under penalties of this chapter.

6. Except as provided in subsection 7, any person who uses any property upon which the

said tax has not been paid, either to the retailer or directly to the commissioner, is

liable therefor, and, on or before the last day of the month next succeeding each

quarterly period, shall pay the tax upon all such property used by that person during

the preceding quarterly period, in such manner and accompanied by such returns as

the commissioner shall prescribe.

7. If total sales and purchases subject to sales and use taxes for the preceding calendar

year equal or exceed three hundred thirty-three thousand dollars, the tax levied by this

chapter is payable monthly on or before the last day of the next succeeding month.

The tax commissioner may, upon request and for good cause shown, waive the

requirement to file and remit monthly. The amount of monthly tax payable, manner of

payment, filing of the return, penalty, and waiver of penalty must be that prescribed in

subsection 1 of section 57-39.2-12. Penalty and interest for failure to file a return or

corrected return or to pay the tax imposed must be that prescribed in section
N.D. Cent. Code § 57-02-18.2 — ND Code / Title 57 / Chapter 57-02 / Section 57-02-18.2
57-02-18.2. Livestock tax proration after April first
Status: repealed

57-02-18.2. Livestock tax proration after April first

Repealed by S.L. 1971, ch. 538, § 1.
N.D. Cent. Code § 57-43.2-24 — ND Code / Title 57 / Chapter 57-43.2 / Section 57-43.2-24
57-43.2-24. Penalties
Status: repealed

57-43.2-24. Penalties

Repealed by S.L. 1999, ch. 526, § 84.
N.D. Cent. Code § 57-39.5-05 — ND Code / Title 57 / Chapter 57-39.5 / Section 57-39.5-05
57-39.5-05. Use tax and credit for taxes paid
Status: in_force

57-39.5-05. Use tax and credit for taxes paid

1. A person who receives farm machinery for storage, use, or consumption in this state is

subject to tax on storage, use, or consumption of that farm machinery at the rate

imposed under section 57-39.5-02.

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 farm

machinery 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 § 57-60-11 — ND Code / Title 57 / Chapter 57-60 / Section 57-60-11
57-60-11. Appeal from decision of commissioner
Status: in_force

57-60-11. Appeal from decision of commissioner

Any person aggrieved because of any action or decision of the commissioner under the

provisions of this chapter may within fifteen days of written notification thereof from the

commissioner make application in writing to the commissioner for a hearing to be governed by

the provisions of chapter 28-32 and may appeal the commissioner's decision following such

hearing to the district court of Burleigh County as provided in chapter 28-32.
N.D. Cent. Code § 57-15-06.9 — ND Code / Title 57 / Chapter 57-15 / Section 57-15-06.9
57-15-06.9. Tax levy for county parks and recreational facilities
Status: repealed

57-15-06.9. Tax levy for county parks and recreational facilities

Repealed by S.L. 2015, ch. 439, § 104.
N.D. Cent. Code § 57-15-31 — ND Code / Title 57 / Chapter 57-15 / Section 57-15-31
57-15-31. Determination of levy
Status: in_force

57-15-31. Determination of levy

1. The amount to be levied by any county, city, township, school district, park district, or

other municipality authorized to levy taxes must be computed by deducting from the

amount of estimated expenditures for the current fiscal year as finally determined, plus

the required reserve fund determined upon by the governing board from the past

experience of the taxing district, the total of the following items:

a. The available surplus consisting of the free and unencumbered cash balance;

b. Estimated revenues from sources other than direct property taxes;

c. The total estimated collections from tax levies for previous years;

d. Expenditures that must be made from bond sources;

e. The amount of distributions received from an economic growth increment pool

under section 57-15-61; and

f. The estimated amount to be received from payments in lieu of taxes on a project

under section 40-57.1-03.

2. Allowance may be made for a permanent delinquency or loss in tax collection not to

exceed five percent of the amount of the levy.
N.D. Cent. Code § 57-51.1-07.2 — ND Code / Title 57 / Chapter 57-51.1 / Section 57-51.1-07.2
57-51.1-07.2. Permanent oil tax trust fund - Deposits - Interest - Adjustment of distribution formula
Status: repealed

57-51.1-07.2. Permanent oil tax trust fund - Deposits - Interest - Adjustment of

distribution formula.

Repealed by S.L. 2011, ch. 483, § 11.
N.D. Cent. Code § 57-15-26.5 — ND Code / Title 57 / Chapter 57-15 / Section 57-15-26.5
57-15-26.5. General tax levy of rural ambulance service districts
Status: repealed

57-15-26.5. General tax levy of rural ambulance service districts

Repealed by S.L. 2015, ch. 439, § 104.
N.D. Cent. Code § 57-38-06 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-06
57-38-06. General provisions applicable to nonresidents
Status: in_force

57-38-06. General provisions applicable to nonresidents

The provisions of law applicable to the assessment, levy, and collection of income taxes

from resident individuals, as to income, taxable income, adjustments to taxable income, and the

allocation or proration of any such items, and all other provisions not inconsistent with the

provisions of this chapter especially made applicable to nonresidents, govern the levy and

collection of income taxes from nonresident individuals.
N.D. Cent. Code § 57-38.1-18 — ND Code / Title 57 / Chapter 57-38.1 / Section 57-38.1-18
57-38.1-18. Additional methods of determining business situs
Status: in_force

57-38.1-18. Additional methods of determining business situs

If the allocation and apportionment provisions of this chapter do not fairly represent the

extent of the taxpayer's business activity in this state, the taxpayer may petition for or the tax

commissioner may require, in respect to all or any part of the taxpayer's business activity, if

reasonable:

1. Separate accounting;

2. The exclusion of any one or more of the factors;

3. The inclusion of one or more additional factors which will fairly represent the taxpayer's

business activity in this state; or

4. The employment of any other method to effectuate an equitable allocation and

apportionment of the taxpayer's income.
N.D. Cent. Code § 57-36-12 — ND Code / Title 57 / Chapter 57-36 / Section 57-36-12
57-36-12. Distributors may not sell stamps
Status: repealed

57-36-12. Distributors may not sell stamps

Repealed by S.L. 1991, ch. 665, § 10.
N.D. Cent. Code § 57-15-26.4 — ND Code / Title 57 / Chapter 57-15 / Section 57-15-26.4
57-15-26.4. General tax levy of hospital districts
Status: in_force

57-15-26.4. General tax levy of hospital districts

The board of directors of a hospital district may annually certify to the proper county auditor

or county auditors the probable expense for operating the hospital district. The auditor or

auditors may levy a tax not exceeding five mills on the taxable valuation of property within the

district for the maintenance of the district for the fiscal year as provided in section 23-30-07.
N.D. Cent. Code § 57-39.4-33.2 — ND Code / Title 57 / Chapter 57-39.4 / Section 57-39.4-33.2
57-39.4-33.2. (333) Use of specified digital products
Status: in_force

57-39.4-33.2. (333) Use of specified digital products

A member state shall not include any product transferred electronically in its definition of

"tangible personal property". "Ancillary services", "computer software", and "telecommunication

services" are excluded from the phrase "products transferred electronically".
N.D. Cent. Code § 57-34-05 — ND Code / Title 57 / Chapter 57-34 / Section 57-34-05
57-34-05. Deposit of tax revenues - Allocation to counties - Telecommunications carriers tax fund - Continuing appropriation
Status: in_force

57-34-05. Deposit of tax revenues - Allocation to counties - Telecommunications

carriers tax fund - Continuing appropriation.

Gross receipts tax revenues of up to eight million four hundred thousand dollars under this

chapter must be deposited in a special fund in the state treasury, the telecommunications

carriers tax fund. Gross receipts tax revenues under this chapter exceeding eight million four

hundred thousand dollars must be deposited in the state general fund. The tax commissioner

shall allocate moneys in the telecommunications carriers tax fund among counties in the same

proportion that taxes paid by telecommunications carriers in locally assessed property taxes and

taxes assessed under chapter 57-06 and this chapter in 1997 and received by taxing districts in

the county bears to all taxes paid by telecommunications carriers in locally assessed property

taxes and taxes assessed under chapter 57-06 and this chapter in 1997 and received by taxing

districts in the state. The balance in the telecommunications carriers tax fund, not exceeding

eight million four hundred thousand dollars, is appropriated as a standing and continuing

appropriation to the tax commissioner for annual allocation to counties under this section. If

gross receipts tax revenues available for allocation on the first day of March of any year are less

than eight million four hundred thousand dollars, there is appropriated as a standing and

continuing appropriation from the state general fund the amount that, when added to gross

receipts tax revenues available for allocation from the telecommunications carriers tax fund

results in allocation of eight million four hundred thousand dollars to counties per calendar year.

On or before the first day of March of each year, the tax commissioner shall certify for payment

to the state treasurer an amount determined to be due each county. The state treasurer shall

remit the certified amount to the county treasurers according to the allocation made by the tax

commissioner under this section not later than March thirty-first of each year.
N.D. Cent. Code § 57-38-01.36 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-01.36
57-38-01.36. Twenty-first century manufacturing workforce incentive
Status: in_force

57-38-01.36. Twenty-first century manufacturing workforce incentive

Expired under S.L. 2019, ch. 437, § 3.
N.D. Cent. Code § 57-15-37.1 — ND Code / Title 57 / Chapter 57-15 / Section 57-15-37.1
57-15-37.1. Township levy for airport purposes
Status: repealed

57-15-37.1. Township levy for airport purposes

Repealed by S.L. 2015, ch. 439, § 104.
N.D. Cent. Code § 57-02-19 — ND Code / Title 57 / Chapter 57-02 / Section 57-02-19
57-02-19. Assessment of oil and gas drilling equipment
Status: repealed

57-02-19. Assessment of oil and gas drilling equipment

Repealed by S.L. 1953, ch. 309, § 1.
N.D. Cent. Code § 57-40.3-05 — ND Code / Title 57 / Chapter 57-40.3 / Section 57-40.3-05
57-40.3-05. Purchaser to furnish motor vehicle purchaser's certificate to director of the department of transportation
Status: in_force

57-40.3-05. Purchaser to furnish motor vehicle purchaser's certificate to director of

the department of transportation.

Any person purchasing a motor vehicle and any person acquiring a motor vehicle by way of

gift from a husband or wife, parent or child, or from a brother or sister shall complete a motor

vehicle purchaser's certificate in such form and manner as may be prescribed by the director of

the department of transportation, showing a complete description of the motor vehicle, the

seller's name and address, the buyer's name and address, the full purchase price of the vehicle,

trade-in allowance and description of the trade-in, if any, whether the vehicle was the subject of

a gift, and any other information that the director of the department of transportation may

require.