N.D. Cent. Code § 57-38-33 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-33
57-38-33. Failure to complete return or supply information
Status: in_force

57-38-33. Failure to complete return or supply information

If the tax commissioner is of the opinion that any person has failed to include in a return as

filed, or to provide during the course of an audit, either intentionally or through error or for any

other reason, information necessary to properly determine North Dakota taxable income, the tax

commissioner may require from that person an amended return or any supplementary

information as is necessary to properly and accurately determine a person's North Dakota

taxable income, in the form as the tax commissioner shall prescribe. If the person fails or

refuses to file the amended return or to furnish the supplementary information requested, the tax

commissioner may, after thirty days' notice, determine the North Dakota taxable income of the

person from the best information available and assess any tax due, including interest and

penalty. If the tax commissioner finds that the taxpayer's failure to provide an amended return or

supplementary information was unreasonable and willful, the assessment of tax is final as to the

tax commissioner. A North Dakota district court may reverse the tax commissioner's assessment

only if it finds that the taxpayer's failure was not willful or that the tax commissioner's request

was unreasonable.
N.D. Cent. Code § 57-28-12 — ND Code / Title 57 / Chapter 57-28 / Section 57-28-12
57-28-12. Appeal
Status: in_force

57-28-12. Appeal

If dissatisfied with the determination of the board of county commissioners under section

57-28-11, the governing body of any taxing district may appeal to the district court under section
N.D. Cent. Code § 57-39.4-10 — ND Code / Title 57 / Chapter 57-39.4 / Section 57-39.4-10
57-39.4-10. (309) Application of general sourcing rules and exclusions from the rules
Status: in_force

57-39.4-10. (309) Application of general sourcing rules and exclusions from the rules

1. Each member state shall agree to require sellers to source the retail sale of a product

in accordance with section 57-39.4-11 or 57-39.4-11.1. Except as provided in section

57-39.4-11.1, the provisions of section 57-39.4-11 apply to all sales regardless of the

characterization of a product as tangible personal property, a digital good, or a service.

Except as otherwise provided in the agreement, the provisions of sections 57-39.4-11

and 57-39.4-11.1 only apply to determine a seller's obligation to pay or collect and

remit a sales or use tax with respect to the seller's retail sale of a product. These

provisions do not affect the obligation of a purchaser or lessee to remit tax on the use

of the product to the taxing jurisdictions of that use.

2. Sections 57-39.4-11 and 57-39.4-11.1 do not apply to sales or use taxes levied on the

following:

a. The retail sale or transfer of watercraft, modular homes, manufactured homes, or

mobile homes. These items must be sourced according to the requirements of

each member state.

b. The retail sale, excluding lease or rental, of motor vehicles, trailers, semitrailers,

or aircraft that do not qualify as transportation equipment, as defined in

subsection 4 of section 57-39.4-11. The retail sale of these items shall be sourced

according to the requirements of each member state, and the lease or rental of

these items must be sourced according to subsection 3 of section 57-39.4-11.

c. Telecommunications services and ancillary services, as set out in

section 57-39.4-16, and internet access service shall be sourced in accordance

with section 57-39.4-15.

d. Florist sales as defined by each member state. These sales must be sourced

according to the requirements of each member state.

e. The retail sale of products and services qualifying as direct mail must be sourced

in accordance with section 57-39.4-14.
N.D. Cent. Code § 57-02.2-01 — ND Code / Title 57 / Chapter 57-02.2 / Section 57-02.2-01
57-02.2-01. Declaration and finding of public purpose
Status: in_force

57-02.2-01. Declaration and finding of public purpose

The legislative assembly hereby declares and finds that the present method of assessment

and taxation of real property discourages the investment of private capital in the rehabilitation

and remodeling of commercial and residential buildings and structures with the result that such

properties have been allowed by their owners to decay, become in need of repair,

modernization, and replacement, and that such conditions have resulted in a decreased tax

base. The legislative assembly further finds that it is in the public interest and for the welfare of

the state of North Dakota, its political subdivisions, and its citizens to encourage the investment

of private capital in improvements to commercial and residential buildings and structures,

thereby encouraging the production of wealth, improving the volume of employment, enhancing

living conditions, and preserving and increasing the property tax base. It is the intent of the

legislative assembly that the exemptions from taxation provided for in this chapter provide an

alternative to the property tax exemptions provided for in chapters 40-57 and 40-57.1.
N.D. Cent. Code § 57-51.1-07 — ND Code / Title 57 / Chapter 57-51.1 / Section 57-51.1-07
57-51.1-07. Allocation of moneys in oil extraction tax development fund
Status: in_force

57-51.1-07. Allocation of moneys in oil extraction tax development fund

Moneys deposited in the oil extraction tax development fund from revenue collected under

section 57-51.1-02 and oil extraction tax revenue allocated to the state under the terms of an

agreement entered pursuant to chapter 57-51.2 must be transferred monthly by the state

treasurer as follows:

1. Twenty percent must be allocated to the sinking fund established for payment of the

state of North Dakota water development bonds, southwest pipeline series, and any

moneys in excess of the sum necessary to maintain the accounts within the sinking

fund and for the payment of principal and interest on the bonds must be credited to a

special trust fund, to be known as the resources trust fund. The resources trust fund

must be established in the state treasury and the funds therein must be deposited and

invested as are other state funds to earn the maximum amount permitted by law which

income must be deposited in the resources trust fund. Three percent of the amount

credited to the resources trust fund must be transferred no less than quarterly into the

renewable energy development fund, not to exceed three million dollars per biennium.

One-half of one percent of the amount credited to the resources trust fund must be

transferred no less than quarterly into the energy conservation grant fund not to

exceed one million two hundred thousand dollars per biennium. The principal and

income of the resources trust fund may be expended only pursuant to legislative

appropriation and are available to:

a. The state water commission for planning for and construction of water-related

projects, including rural water systems. These water-related projects must be

those which the state water commission has the authority to undertake and

construct pursuant to chapter 61-02; and

b. The industrial commission for the funding of programs for development of

renewable energy sources; for studies for development of cogeneration systems

that increase the capacity of a system to produce more than one kind of energy

from the same fuel; for studies for development of waste products utilization; and

for the making of grants and loans in connection therewith.

c. The department of commerce for the funding of programs for development of

energy conservation and for the making of grants and loans relating to energy

conservation.

2. One-half of one percent must be allocated to the resources trust fund beginning with

allocations made by the state treasurer in August 2019 and continuing until the

combined allocations under this subsection total one hundred twenty-eight million

seven hundred forty thousand dollars, after which the state treasurer shall discontinue

making allocations under this subsection.

3. Twenty percent must be allocated to the common schools trust fund and foundation

aid stabilization fund as provided in section 24 of article X of the Constitution of North

Dakota.

4. Thirty percent must be allocated to the legacy fund as provided in section 26 of

article X of the Constitution of North Dakota.

5. The remainder must be allocated to the state's general fund.
N.D. Cent. Code § 57-33.2-13 — ND Code / Title 57 / Chapter 57-33.2 / Section 57-33.2-13
57-33.2-13. Claims for credit or refund
Status: in_force

57-33.2-13. Claims for credit or refund

1. A company may file a claim for credit or refund of an overpayment of any tax imposed

by this chapter within six months after the due date of the return or within six months

after the return was filed, whichever period expires later.

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

return, or other report as prescribed by the commissioner, accompanied by a

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

based.

3. The commissioner shall notify the company if the state board of equalization disallows

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

denying a claim for credit or refund is final and irrevocable unless the company brings

an action against the state in district court within six months of the mailing of the notice

denying the claim for credit or refund.
N.D. Cent. Code § 57-37.1-09 — ND Code / Title 57 / Chapter 57-37.1 / Section 57-37.1-09
57-37.1-09. Beneficiaries to share burden of tax
Status: in_force

57-37.1-09. Beneficiaries to share burden of tax

The beneficiaries are personally liable for their respective share of the tax imposed by this

chapter, as well as the personal representative, and if the personal representative pays the tax,

the personal representative may recover the tax from the beneficiaries in accordance with the

provisions of section 30.1-20-16. No general statute of limitation may be considered as a bar to

the collection of the respective share of the estate tax from each beneficiary. For the purposes

of this chapter, the term "beneficiary" means any person receiving an interest in property of a

decedent which is subject to inclusion in the decedent's federal gross estate and which had a

situs in North Dakota at the time of the decedent's death.
N.D. Cent. Code § 57-38-15.1 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-15.1
57-38-15.1. Capital gains and losses
Status: repealed

57-38-15.1. Capital gains and losses

Repealed by S.L. 1967, ch. 446, § 8.
N.D. Cent. Code § 57-20-19 — ND Code / Title 57 / Chapter 57-20 / Section 57-20-19
57-20-19. Right to pay up contracts for taxes
Status: in_force

57-20-19. Right to pay up contracts for taxes

Any owner of real property who has entered into an extension contract under the provisions

of chapter 240 of the 1937 Session Laws, or under chapter 227 of the 1939 Session Laws, if

such contract is in force, has the right to discharge the interest in full upon that person's

obligation by paying interest at four percent from April 1, 1941. Any owner who has entered into

such an extension contract, or that owner's successor in interest, or any lien or mortgageholder,

has the right to pay the full amount remaining unpaid upon such extension contract at any time

while such contract is in force.
N.D. Cent. Code § 57-36-05.4 — ND Code / Title 57 / Chapter 57-36 / Section 57-36-05.4
57-36-05.4. Certain cigarette-making machines - Registration requirements
Status: in_force

57-36-05.4. Certain cigarette-making machines - Registration requirements

The following requirements apply to any cigarette-making machine:

1. A person may not maintain or operate a cigarette-making machine in this state unless

the machine has been registered with the attorney general in the form and manner as

prescribed by the attorney general. The person registering a machine under this

section shall certify under penalties of perjury that all statements in the registration and

in any attachments to the registration are true, accurate, and complete.

2. The registration expires three years from the date the machine is registered with the

attorney general and must be renewed as provided under subsection 1.

3. The person registering the machine shall attach to the registration a copy of a valid

federal permit issued to the person under 26 U.S.C. 5713 or an affidavit indicating that

the machine will be used exclusively for personal purposes as described in section

57-36-05.3.

4. The registration required under this section immediately terminates if the federal

permit is declared invalid, surrendered, or revoked, or any statement in the affidavit

ceases to be true, correct, or complete.
N.D. Cent. Code § 57-43.1-17.5 — ND Code / Title 57 / Chapter 57-43.1 / Section 57-43.1-17.5
57-43.1-17.5. Liability of a general partner in a limited liability limited partnership
Status: in_force

57-43.1-17.5. 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 motor fuel tax liability of

the limited liability limited partnership.
N.D. Cent. Code § 57-39.2-04.2 — ND Code / Title 57 / Chapter 57-39.2 / Section 57-39.2-04.2
57-39.2-04.2. Sales tax exemption for power plant construction, production, environmental upgrade, and repowering equipment and oil refinery or gas processing plant environmental upgrade equipment
Status: in_force

57-39.2-04.2. Sales tax exemption for power plant construction, production,

environmental upgrade, and repowering equipment and oil refinery or gas processing

plant environmental upgrade equipment.

1. As used in this section, unless the context otherwise requires:

a. (1) "Environmental upgrade" means an investment greater than twenty-five

million dollars or one hundred thousand dollars per megawatt of installed

nameplate capacity, whichever is less, in machinery, equipment, and related

facilities for reducing emissions or increasing efficiency at an existing power

plant.

(2) "Environmental upgrade" for purposes of a process unit means an

investment greater than one hundred thousand dollars in machinery,

equipment, and related facilities for reducing emissions, increasing

efficiency, or enhancing reliability of the equipment at a new or existing

process unit.

b. "Operator" means any person owning, holding, or leasing a power plant or

process unit.

c. "Power plant" means:

(1) An electrical generating plant, and all additions to the plant, which

processes or converts coal in its natural form or beneficiated coal into

electrical power and which has at least one single electrical energy

generation unit with a capacity of fifty thousand kilowatts or more.

(2) A wind-powered electrical generating facility, on which construction is

completed before January 1, 2017, and all additions to the facility, which

provides electrical power through wind generation and which has at least

one single electrical energy generation unit with a nameplate capacity of

one hundred kilowatts or more.

(3) Any other type of electrical power generating facility excluding the types of

power plants identified in paragraphs 1 and 2 which has a capacity of one

hundred kilowatts or more and produces electricity for resale or for

consumption in a business activity.

d. "Process unit" means an oil refinery or gas processing plant and all adjacent units

that are utilized in the processing of crude oil or natural gas.

e. "Production equipment" means machinery and attachment units, other than

replacement parts, directly and exclusively used in the generation, transmission,

or distribution of electrical energy for sale by a power plant.

f. "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 electrical power.

2. Sales of production or environmental upgrade equipment that is delivered on or after

January 1, 2007, and used exclusively in power plants or repowering existing power

plants or in processing units are exempt from the tax imposed by this chapter.

3. Sales of tangible personal property, other than production or environmental upgrade

equipment, which is used in the construction of new power plants or to expand existing

power plants or to add environmental upgrades to existing power plants or repowering

existing power plants or to add environmental upgrades to existing process units are

exempt from the tax imposed by this chapter.

4. To receive the exemption at the time of purchase, the operator must receive from the

commissioner a certificate that the tangible personal property or production equipment

the operator intends to purchase qualifies for the exemption. If a certificate is not

received prior to the purchase, the operator shall pay the applicable tax imposed by

this chapter and apply to the commissioner for a refund.

5. If the tangible personal property or production equipment is purchased or installed by a

contractor subject to the tax imposed by this chapter, the operator may apply for a

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

exemption imposed or allowed by this section.
N.D. Cent. Code § 57-19-10 — ND Code / Title 57 / Chapter 57-19 / Section 57-19-10
57-19-10. Special reserve funds - Transfer of control
Status: repealed

57-19-10. Special reserve funds - Transfer of control

Repealed by S.L. 2013, ch. 13, § 64.
N.D. Cent. Code § 57-51.1-02 — ND Code / Title 57 / Chapter 57-51.1 / Section 57-51.1-02
57-51.1-02. Imposition of oil extraction tax
Status: in_force

57-51.1-02. Imposition of oil extraction tax

1. There is hereby imposed an excise tax, to be known as the "oil extraction tax", upon

the activity in this state of extracting oil from the earth, and every owner, including any

royalty owner, of any part of the oil extracted is deemed for the purposes of this

chapter to be engaged in the activity of extracting that oil. The rate of tax is five

percent of the gross value at the well of the oil extracted.

2. Subject to subsection 3, for 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, if the average price of a barrel of crude oil exceeds

the trigger price of ninety dollars for each month in any consecutive three-month

period, then the rate of tax on oil extracted from all taxable wells is six percent of the

gross value at the well of the oil extracted until the average price of a barrel of crude

oil is less than the trigger price of ninety dollars for each month in any consecutive

three-month period, in which case the rate of tax reverts to five percent of the gross

value at the well of the oil extracted. By December thirty-first of each year, the tax

commissioner shall determine an indexed trigger price under this section by applying

to the current trigger price an adjustment equal to the percentage rate of change of the

producer price index for industrial commodities as calculated and published by the

United States department of labor, bureau of labor statistics, for the twelve months

ending June thirtieth of that year and the indexed trigger price so determined is the

trigger price for the following calendar year. For purposes of this subsection, "average

price" of a barrel of crude oil means the monthly average of the daily closing price for a

barrel of west Texas intermediate cushing crude oil, as those prices appear in the Wall

Street Journal, midwest edition. When computing the monthly average price, the most

recent previous daily closing price must be considered the daily closing price for the

days on which the market is closed.

3. A tribe may make an irrevocable election to opt-out of the increased rate of tax

provided in subsection 2 by providing written notice to the tax commissioner. If a tribe

provides notice under this subsection, the rate of tax on oil extracted from taxable

wells is equal to the rate of tax provided in subsection 1, beginning in the month of

production after notice under this subsection is received by the tax commissioner.
N.D. Cent. Code § 57-51-12 — ND Code / Title 57 / Chapter 57-51 / Section 57-51-12
57-51-12. Delinquent taxes - Sale of property
Status: in_force

57-51-12. Delinquent taxes - Sale of property

When any tax provided for in this chapter becomes delinquent, the commissioner shall

issue warrants directed to the sheriff of any county wherein the same, or any part thereof

accrued, for the collection of said tax, interest, and penalty; and the sheriff to whom said warrant

is directed, shall proceed to levy upon the property, assets, and effects of the person liable for

such tax, and shall sell the same and make return thereof, as upon execution. The state of

North Dakota, through the commissioner, is authorized to make bids at any such sale to the

amount of tax, penalty, and costs accrued.
N.D. Cent. Code § 57-02-18 — ND Code / Title 57 / Chapter 57-02 / Section 57-02-18
57-02-18. Listing of range stock
Status: repealed

57-02-18. Listing of range stock

Repealed by S.L. 1971, ch. 538, § 1.
N.D. Cent. Code § 57-15-19.1 — ND Code / Title 57 / Chapter 57-15 / Section 57-15-19.1
57-15-19.1. Levies for surfacing highways in unorganized townships
Status: repealed

57-15-19.1. Levies for surfacing highways in unorganized townships

Repealed by S.L. 1961, ch. 347, § 3.
N.D. Cent. Code § 57-38.6-05 — ND Code / Title 57 / Chapter 57-38.6 / Section 57-38.6-05
57-38.6-05. Agricultural business investment tax credit - Procedure - Rules
Status: in_force

57-38.6-05. Agricultural business investment tax credit - Procedure - Rules

To receive the tax credit provided by section 57-38.6-03, a taxpayer must claim the credit on

the taxpayer's annual state income tax return in the manner prescribed by the tax commissioner

and file with the return a copy of the form issued by the qualified business as to the taxpayer's

investment in the qualified business under section 57-38.6-06.
N.D. Cent. Code § 57-15-30 — ND Code / Title 57 / Chapter 57-15 / Section 57-15-30
57-15-30. When tax in townships and cities to be levied by county commissioners
Status: in_force

57-15-30. When tax in townships and cities to be levied by county commissioners

Whenever any city or township having an existing liability or indebtedness is authorized to

levy taxes for the payment of the same and fails or refuses to elect proper officers for the

government of the municipality, the board of county commissioners of the county in which the

municipality is located, upon a proper showing by any person having a legal or subsisting claim

against the municipality that there are no legal officers in the municipality authorized to levy a

tax for the payment of such indebtedness, shall levy a tax as the governing body would be

authorized to levy the same for the payment of such indebtedness. Any person having a claim

against such municipality has the same right to enforce the levy of such tax by the board of

county commissioners that the person would have had to compel such levy by the officers of the

municipality had they been properly elected and qualified.
N.D. Cent. Code § 57-20-21 — ND Code / Title 57 / Chapter 57-20 / Section 57-20-21
57-20-21. Segregation of contested amount of taxes paid under protest
Status: in_force

57-20-21. Segregation of contested amount of taxes paid under protest

Whenever taxes have been paid under protest, the county treasurer shall deduct the

uncontested amount of the taxes paid under protest as determined under section 57-20-20 and

keep the contested amount of the money thus paid and collected in a separate fund known as

"taxes paid under protest fund". The uncontested amount of taxes paid under protest may be

allocated immediately as provided by law. The amount deposited in the taxes paid under protest

fund may not be paid or disbursed to the state, to any fund of the county, nor to any local taxing

district, until the period prescribed in section 57-20-20 has expired, and in case an action is

commenced, the county treasurer shall retain the contested amount in such fund, until such

action is finally determined.
N.D. Cent. Code § 57-43.2-26 — ND Code / Title 57 / Chapter 57-43.2 / Section 57-43.2-26
57-43.2-26. Levy of importer for use tax
Status: repealed

57-43.2-26. Levy of importer for use tax

Repealed by S.L. 1999, ch. 526, § 84.
N.D. Cent. Code § 57-33.2-14 — ND Code / Title 57 / Chapter 57-33.2 / Section 57-33.2-14
57-33.2-14. Preservation of records
Status: in_force

57-33.2-14. Preservation of records

Every company required to make a return and pay any taxes under this chapter shall

preserve records of retail sales as the commissioner may require. Every company shall

preserve for a period of three years and three months all invoices and other records of electricity

delivered to a consumer in this state. All of these books, invoices, and other records must be

open to examination at any time by the commissioner or any duly authorized agent of the

commissioner.
N.D. Cent. Code § 57-01-08 — ND Code / Title 57 / Chapter 57-01 / Section 57-01-08
57-01-08. County equalization fund payments - Sales assessment ratio - When effective
Status: in_force

57-01-08. County equalization fund payments - Sales assessment ratio - When

effective.

Omitted.
N.D. Cent. Code § 57-08-08 — ND Code / Title 57 / Chapter 57-08 / Section 57-08-08
57-08-08. Hearing
Status: in_force

57-08-08. Hearing

At a hearing held pursuant to section 57-08-07, the company shall present evidence relating

to the value of its property. After consideration of the evidence presented at such hearing, if any,

the state board of equalization shall fix the final assessment of such property according to the

best judgment of the board. The proceedings for such reassessment, as near as may be, must

be conducted as the proceedings for the original assessment are conducted.
N.D. Cent. Code § 57-22-20 — ND Code / Title 57 / Chapter 57-22 / Section 57-22-20
57-22-20. Precedence of lien for taxes
Status: in_force

57-22-20. Precedence of lien for taxes

The state, and each county thereof, to the extent of the amount of taxes assessed and

levied against particular personal property and property included in the same class, as disclosed

by the statutory assessment list, has a lien upon such property prior to all other liens on or

against the same. Any person holding a lien on personal property of any tax debtor may

demand and require the property of the tax debtor not covered by a lien to be first exhausted in

the payment of such taxes.
N.D. Cent. Code § 57-09-01 — ND Code / Title 57 / Chapter 57-09 / Section 57-09-01
57-09-01. Membership of board - Meeting
Status: in_force

57-09-01. Membership of board - Meeting

1. The township board of equalization consists of the members of the board of

supervisors of each township, and the township clerk shall act as clerk of the board.

The board shall meet in April each year at the usual place of meeting of the township

board of supervisors.

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

the township clerk may, after consultation with the assessor involved, designate the

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

must be held for each township board of equalization; provided, that notice of the hour

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

involved and posted at the usual place of meeting by the township clerk at least ten

days before the meeting.
N.D. Cent. Code § 57-08-02 — ND Code / Title 57 / Chapter 57-08 / Section 57-08-02
57-08-02. Procedure - Action for relief by utility from assessment
Status: in_force

57-08-02. Procedure - Action for relief by utility from assessment

At any time after an action is brought pursuant to section 57-08-01, the district court, either

before or during trial, may allow the plaintiff to pay to the state or municipalities interested any

part of the taxes involved in the action under such agreement as may be made between the

plaintiff or plaintiffs and the attorney general on behalf of all defendants, or under such terms as

the court may fix. Such agreement, when ratified by the court, is binding upon all parties to the

action. At the time the action is brought, the plaintiff is required to file with the clerk of the district

court a bond payable to the state of North Dakota, in such form as may be fixed by the district

court, and in an amount sufficient to cover all anticipated costs of the action, said bond to be

approved as to amount and form by the clerk of the district court. The decision of the district

court in such action is subject to appeal to the supreme court in the manner now provided by

statute for appeal in civil actions. No application need be submitted to the board of county

commissioners before such action is commenced.
N.D. Cent. Code § 57-28-09.1 — ND Code / Title 57 / Chapter 57-28 / Section 57-28-09.1
57-28-09.1. Form of tax deed
Status: in_force

57-28-09.1. Form of tax deed

A tax deed must be substantially in the following form:

TAX DEED

This deed is made by _______ (name of county auditor), county auditor of _______ County,

North Dakota, in the name of the state to _______ (name of county) County, as provided by the

laws of the state of North Dakota:

Whereas, there was assessed for _______ (year) the following real property: _______

(legal description of the property); and

Whereas, the taxes for _______ (year) levied against the property amounted to $_______;

and

Whereas, the taxes were not paid and a property tax lien for the payment of the taxes

attached; and

Whereas, notice was given to interested parties under chapter 57-28 of foreclosure of the

tax lien and that the issuance of a tax deed was pending; and

Whereas, the property tax lien has not been satisfied by _______ (name of former owner)

or any other person entitled to satisfy it.

Now, therefore, I _______ (auditor's name), county auditor of _______ County, North

Dakota, in the name of the state, hereby grant to _______ (name of county) County, all the

property situated in _______ County, North Dakota, described in this document.

Witness my hand on this date _______ (date, including year).

_______________, County Auditor

_______________ County, North Dakota
N.D. Cent. Code § 57-40.6-11 — ND Code / Title 57 / Chapter 57-40.6 / Section 57-40.6-11
57-40.6-11. Annual report to legislative council
Status: repealed

57-40.6-11. Annual report to legislative council

Repealed by S.L. 2007, ch. 535, § 10.
N.D. Cent. Code § 57-39.2-04.6 — ND Code / Title 57 / Chapter 57-39.2 / Section 57-39.2-04.6
57-39.2-04.6. Sales and use tax exemption for materials used in construction or expansion of an oil refinery
Status: in_force

57-39.2-04.6. Sales and use tax exemption for materials used in construction or

expansion of an oil refinery.

1. Gross receipts from sales of tangible personal property used in expanding or

constructing an oil refinery that has a nameplate capacity of processing at least five

thousand barrels of oil per day in this state are exempt from taxes under this chapter.

2. To receive the exemption at the time of purchase, the owner of the oil refinery must

receive from the tax commissioner a certificate that the tangible personal property

used to construct or expand an oil refinery qualifying under this section which the

owner intends to purchase qualifies for the exemption. If a certificate is not received

before 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 of the oil refinery may apply for a refund of the

difference between the amount remitted by the contractor and the exemption imposed

or allowed under this section. Application for a refund must be made at the times and

in the manner directed by the tax commissioner and must include sufficient information

to permit the tax commissioner to verify the sales and use taxes paid and the exempt

status of the sale or use.

4. This chapter and chapter 57-40.2 apply to the exemption under this section.
N.D. Cent. Code § 57-12-07 — ND Code / Title 57 / Chapter 57-12 / Section 57-12-07
57-12-07. Township and municipal officers to advise with board
Status: repealed

57-12-07. Township and municipal officers to advise with board

Repealed by S.L. 1963, ch. 381, § 2.
N.D. Cent. Code § 57-38-34.7 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-34.7
57-38-34.7. Optional contributions to veterans' postwar trust fund
Status: in_force

57-38-34.7. Optional contributions to veterans' postwar trust fund

An individual may designate on the tax return of that individual a contribution to the

veterans' postwar trust fund of any amount of one dollar or more to be added to tax liability or

deducted from any refund that otherwise would be payable by or to the individual. The tax

commissioner shall notify taxpayers of this optional contribution on the individual state income

tax returns. The tax commissioner shall transfer the amount of optional contributions under this

section to the state treasurer for deposit in the veterans' postwar trust fund.
N.D. Cent. Code § 57-39.2-04.9 — ND Code / Title 57 / Chapter 57-39.2 / Section 57-39.2-04.9
57-39.2-04.9. Sales tax exemption for equipment used in telecommunications infrastructure development
Status: in_force

57-39.2-04.9. Sales tax exemption for equipment used in telecommunications

infrastructure development.

Expired by S.L. 2013, ch. 457, §5.
N.D. Cent. Code § 57-05-11 — ND Code / Title 57 / Chapter 57-05 / Section 57-05-11
57-05-11. Information deemed confidential
Status: in_force

57-05-11. Information deemed confidential

It is unlawful for the commissioner, or any person having an administrative duty under this

chapter, to divulge or to make known in any manner the business affairs, operations, or

information obtained by an investigation of records and equipment of any person or corporation

visited or examined in the discharge of official duty, or the amount or sources of income, profits,

losses, expenditures, or any particulars set forth or disclosed in any report, or to permit any

report or copy or any book containing any abstract of particulars to be seen or examined by any

person except as provided by law. Notwithstanding the provisions of this section, hearings held

by the state board of equalization under chapter 57-05 or 57-13 must be open to the public

under section 44-04-19. The commissioner may authorize examination of such reports by other

state officers and may furnish to the tax officials of another state, the multistate tax commission,

or the United States any information contained in the reports and related schedules and

documents filed under this chapter, and in the report of an audit or investigation made with

respect to an audit, provided that that information be furnished solely for tax purposes. The

multistate tax commission may make that information available to the tax officials of any other

state and the United States for tax purposes. This section applies only to a class II and class III

railroad as defined by the surface transportation board in 49 Code of Federal Regulations, part

1201.
N.D. Cent. Code § 57-08-06 — ND Code / Title 57 / Chapter 57-08 / Section 57-08-06
57-08-06. When reassessment to be made
Status: in_force

57-08-06. When reassessment to be made

If any tax levied upon property which is assessed by the state board of equalization is

adjudged illegal or nonenforceable, or is set aside by any state or federal court of competent

jurisdiction, the board, whether any part of the taxes assessed and levied have been paid or not,

forthwith shall reascertain and redetermine the value of the property involved.
N.D. Cent. Code § 57-02.4-04 — ND Code / Title 57 / Chapter 57-02.4 / Section 57-02.4-04
57-02.4-04. Reporting requirement
Status: in_force

57-02.4-04. Reporting requirement

A county or city may establish reporting requirements for crew housing facilities subject to

permit fees within the jurisdiction of the county or city.
N.D. Cent. Code § 57-38-01.37 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-01.37
57-38-01.37. Individual income tax credit
Status: in_force

57-38-01.37. Individual income tax credit

Expired under S.L. 2021, ch. 565, § 3.
N.D. Cent. Code § 57-38-09 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-09
57-38-09. Exempt organizations
Status: in_force

57-38-09. Exempt organizations

1. A person or organization exempt from federal income taxation under the provisions of

the Internal Revenue Code of 1954, as amended, is also exempt from the tax imposed

by this chapter in each year such person or organization satisfies the requirements of

the Internal Revenue Code of 1954, as amended, for exemption from federal income

taxation. If the exemption applicable to any person or organization under the

provisions of the Internal Revenue Code of 1954, as amended, is limited or qualified in

any manner, the exemption from taxes imposed by this section must be limited or

qualified in a similar manner.

2. Notwithstanding the provisions of subsection 1, the unrelated business taxable

income, as computed under the provisions of the Internal Revenue Code of 1954, as

amended, of any person or organization otherwise exempt from the tax imposed by

this chapter and subject to the tax imposed on unrelated business income by the

Internal Revenue Code of 1954, as amended, is subject to the tax which would have

been imposed by this chapter but for the provisions of subsection 1.

3. In addition to the persons or organizations exempt from federal income taxation under

the provisions of the Internal Revenue Code of 1954, as amended, there shall also be

exempt from the tax imposed by this chapter insurance companies doing business in

the state and paying a tax upon the gross amount of premiums received in the state.
N.D. Cent. Code § 57-38-29.1 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-29.1
57-38-29.1. Energy cost relief credit
Status: repealed

57-38-29.1. Energy cost relief credit

Repealed by S.L. 1983, ch. 632, § 5; S.L. 1985, ch. 634, § 1.
N.D. Cent. Code § 57-40.5-03 — ND Code / Title 57 / Chapter 57-40.5 / Section 57-40.5-03
57-40.5-03. Exemptions
Status: in_force

57-40.5-03. Exemptions

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

the amount of tax imposed by it, the following:

1. Aircraft acquired by disabled veterans as defined by the provisions of Public Law

No. 79-663 [38 U.S.C. 3901]. This exemption shall be allowed only with respect to one

aircraft owned by any disabled veteran.

2. Any aircraft owned by or in possession of the federal or state government or any of the

political subdivisions, departments, agencies, or institutions thereof.

3. Aircraft which were previously titled or registered in the names of two or more joint

tenants and subsequently transferred without monetary consideration to one or more

of the joint tenants; the transfer of aircraft by gift, inheritance, or devise between a

husband and wife, parent and child, or brothers and sisters; and the transfer of aircraft

to reflect a new name of the owner caused by a business reorganization, if the

ownership of the business organization remains in the same person or persons as

prior to the reorganization.

4. Aircraft transferred between a lessee and lessor, if the lessee has been in continuous

possession of the aircraft for a period of one year or longer, and if the lessor has paid

either the tax imposed under this chapter at the time of registering the aircraft in this

state or the use tax imposed by chapter 57-40.2.

5. Aircraft acquired by any parochial or private nonprofit school. To qualify, a school must

normally maintain a regular faculty and curriculum and must have a regularly

organized body of students in attendance. The aircraft is not to be used for commercial

activities.

6. Aircraft for use as an air ambulance, when purchased by the operator of an

emergency medical services operation licensed under chapter 23-27.

7. Aircraft acquired by an aviation museum located in this state that is exempt from

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

Code [26 U.S.C. 501(c)(3)]. For purposes of this subsection, the term "acquired" has

the meaning as provided in section 57-40.5-01. Any aviation museum acquiring an

aircraft under this subsection shall comply with sections 57-40.5-04 and 57-40.5-05.

The aircraft may not be used for commercial activities. For purposes of this

subsection, commercial activities do not include activities for which a fee is charged

when the proceeds are used for the benefit of the aviation museum.
N.D. Cent. Code § 57-28-13 — ND Code / Title 57 / Chapter 57-28 / Section 57-28-13
57-28-13. Time and place of annual sale
Status: in_force

57-28-13. Time and place of annual sale

The annual sale of land acquired by tax deed must be held at the county auditor's office or

the usual place of holding district court in the county beginning on the third Tuesday of

November of each year.
N.D. Cent. Code § 57-21-09 — ND Code / Title 57 / Chapter 57-21 / Section 57-21-09
57-21-09. Tax and special assessment receipts
Status: in_force

57-21-09. Tax and special assessment receipts

Whenever the payments of rents result in the payment of any year's taxes or special

assessments, with penalties, interest, and costs thereto attached, the county treasurer shall

issue a receipt for such year's tax or special assessment in the usual manner. In like manner,

the county auditor shall issue a certificate of redemption for any taxes or special assessments

which have been sold.
N.D. Cent. Code § 57-43.2-18 — ND Code / Title 57 / Chapter 57-43.2 / Section 57-43.2-18
57-43.2-18. Distribution of tax
Status: repealed

57-43.2-18. Distribution of tax

Repealed by S.L. 1999, ch. 526, § 84.
N.D. Cent. Code § 57-57-10 — ND Code / Title 57 / Chapter 57-57 / Section 57-57-10
57-57-10. Procedural rules for hearing - Decision - Appeal
Status: in_force

57-57-10. Procedural rules for hearing - Decision - Appeal

A written record must be made of all testimony offered at any hearing before the hearing

board. A transcript of the testimony taken by or before the hearing board must be furnished to

any party upon written request. After hearing all the testimony and after making any

independent investigations it deems necessary, the hearing board shall make its findings of fact

and the decision of the majority will rule. The state forester as the presiding officer of the hearing

board shall make and enter this order accordingly within thirty days after the final adjournment

of the hearing. An appeal may be taken to the district court of the county in which the land in

question is located within thirty days after notice is given to each of the parties to the

proceeding. Only final orders or decisions substantially affecting the rights of parties are

appealable. A procedural order made by the state forester or the hearing board during the

hearing is not a final order nor an order affecting a substantial right. An appeal may be taken

pursuant to the provisions of section 28-32-42. An appeal from a determination or decision of

the hearing board does not stay the enforcement of the determination or decision unless the

court to which the appeal is taken, upon application and after a hearing, orders a stay. The court

may impose such terms and conditions for a stay of the enforcement of the determination or

decision appealed as it deems proper.
N.D. Cent. Code § 57-20-18 — ND Code / Title 57 / Chapter 57-20 / Section 57-20-18
57-20-18. Refund to balance books
Status: in_force

57-20-18. Refund to balance books

Whenever the collection as evidenced by the treasurer's receipt has been entered upon the

treasurer's collection register, and the books have been closed for the month, so that the

treasurer cannot void the receipts issued for any check, draft, or money order received in

payment of any tax, assessment, fee, or license, and unpaid, without disturbing the balances for

the month, the county auditor, upon the application of the county treasurer, shall issue a refund

voucher to balance such voided receipts, and such application is sufficient without the approval

of any governing body or the state tax commissioner. The county treasurer, within twenty-four

hours after the receipt of notice of nonpayment of credited items, shall make an entry in red ink

on the tax list, or other record wherein credit has been entered, and likewise upon the collection

register, and the receipt so voided. Such entry must be substantially as follows: "Receipt voided

on account of bad check (or other instrument) and auditor's refund voucher No. ________

issued to balance".
N.D. Cent. Code § 57-65-17 — ND Code / Title 57 / Chapter 57-65 / Section 57-65-17
57-65-17. Penalty
Status: in_force

57-65-17. Penalty

Any person intentionally violating this chapter is guilty of a class A misdemeanor.
N.D. Cent. Code § 57-39.4-13 — ND Code / Title 57 / Chapter 57-39.4 / Section 57-39.4-13
57-39.4-13. (312) Multiple points of use
Status: repealed

57-39.4-13. (312) Multiple points of use

Repealed by S.L. 2007, ch. 528, § 24.
N.D. Cent. Code § 57-43.1-34 — ND Code / Title 57 / Chapter 57-43.1 / Section 57-43.1-34
57-43.1-34. Computation
Status: repealed

57-43.1-34. Computation

Repealed by S.L. 1999, ch. 526, § 84.
N.D. Cent. Code § 57-20-04 — ND Code / Title 57 / Chapter 57-20 / Section 57-20-04
57-20-04. Abstract of tax list to be sent to tax commissioner - Reports
Status: in_force

57-20-04. Abstract of tax list to be sent to tax commissioner - Reports

1. The county auditor, on or before December thirty-first following the levy of the taxes,

shall prepare and transmit to the tax commissioner a complete abstract of the tax list

of the auditor's county.

2. In addition to the tax list required in subsection 1, the county auditor, on or before

December thirty-first following the levy of the taxes, shall prepare and transmit to the

tax commissioner a report providing each taxing district's property valuation and

property tax levy and any other information the tax commissioner deems necessary to

prepare the report required in subsection 3. For taxing districts with property in more

than one county, information must be collected and transmitted by the county auditor

of the county in which the main office of that taxing district is located.

3. The tax commissioner shall compile information received from the county auditors in

subsection 2 and prepare a statewide report of property tax increase. The report must

include the annual increase in property taxes levied by each taxing district of the state

after adjusting for property that was not taxable in the preceding year and property that

is no longer taxable which was taxable in the preceding year. The report must be

provided to the legislative management by April first of each year.

4. The tax commissioner shall prescribe the form and manner of providing the reports

and certifications required under this section.

5. On or before December 31, 2017, the county auditor shall provide a report to the tax

commissioner providing the information identified in subsection 2 for the 2015 and

2016 tax years.
N.D. Cent. Code § 57-15-14.1 — ND Code / Title 57 / Chapter 57-15 / Section 57-15-14.1
57-15-14.1. Levies for support of county agricultural and training schools
Status: repealed

57-15-14.1. Levies for support of county agricultural and training schools

Repealed by S.L. 1973, ch. 211, § 3.
N.D. Cent. Code § 57-38-43 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-43
57-38-43. Interest on delinquent tax
Status: repealed

57-38-43. Interest on delinquent tax

Repealed by S.L. 1969, ch. 514, § 4.
N.D. Cent. Code § 57-23-05 — ND Code / Title 57 / Chapter 57-23 / Section 57-23-05
57-23-05. Application for abatement or refund - Who may make
Status: in_force

57-23-05. Application for abatement or refund - Who may make

An application for an abatement or refund must be in writing and must be filed in duplicate

with the county auditor. It must state the grounds relied upon for such abatement or refund and

give the post-office address of the applicant. The county auditor shall note the date of filing,

shall file the same, and, within five business days of the filing date, shall present a copy to the

city auditor or the township clerk if the applicant's assessed property is within a city or an

organized township. The county auditor shall present the application to the board of county

commissioners at its next regular meeting. The county auditor shall give the applicant notice by

mail of the time and place of hearing on any abatement or refund not less than ten days prior to

such hearing.

Any person having any estate, right, title, or interest in or lien upon any real property who

claims that the assessment made or the tax levied against the same is excessive or illegal, in

whole or in part, is entitled to make an application for abatement, refund, or compromise, as the

case may be, and have such application granted if the facts upon which the application is based

bring it within the provisions of this chapter for abatement, refund, or compromise. In addition, if

an abatement is based upon any of the grounds specified in section 57-23-04 and if the

application for abatement will not result in a refund of tax or a compromise of a tax, the

abatement application may be signed and submitted by either the county auditor or the

assessor who made the assessment resulting in the tax specified in the abatement application.
N.D. Cent. Code § 57-51-05.1 — ND Code / Title 57 / Chapter 57-51 / Section 57-51-05.1
57-51-05.1. Reclamation of oil - Refiner to pay tax - Reports required
Status: in_force

57-51-05.1. Reclamation of oil - Refiner to pay tax - Reports required

On all oil reclaimed from tank bottoms, pit oil, and saltwater, the gross production tax shall

be paid by the operator of the reclaiming plant, unless taxes have already been paid thereon. If

tank bottom or pit oil material is removed from the lease by the operator of a treatment plant, the

gross value of oil reclaimed from the material is the purchase price paid by the operator of the

treatment plant for the material from which the oil is reclaimed. If the operator has not paid a

cash price for the material, the oil reclaimed has no value at the well. Every person, firm,

association, corporation, or limited liability company engaged in the sale, purchasing, and

refining of tank bottoms, pit oil, and saltwater shall report to the commissioner, upon forms

prescribed by the commissioner, information necessary to the enforcement of this section.
N.D. Cent. Code § 57-43.3-17 — ND Code / Title 57 / Chapter 57-43.3 / Section 57-43.3-17
57-43.3-17. Credit for taxes paid on worthless accounts and refunds
Status: in_force

57-43.3-17. Credit for taxes paid on worthless accounts and refunds

Taxes paid on aviation fuel represented by accounts found to be worthless, and actually

charged off for income tax purposes, may be taken as a credit against subsequent taxes due

provided the accounts charged off included the cost of the fuel as well as the taxes due. If the

worthless account is subsequently collected, the tax must be remitted on the account collected.

If in any case the credit, or any part of it, cannot be utilized by the supplier or distributor because

of a discontinuance of a business or other valid reason, the amount may be refunded.
N.D. Cent. Code § 57-38-53 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-53
57-38-53. Oath and acknowledgment
Status: in_force

57-38-53. Oath and acknowledgment

The tax commissioner, and such other officers as the tax commissioner may designate, has

the power to administer an oath to any person, or to take the acknowledgment of any person, in

respect to any return or report required by this chapter, or by the rules and regulations of the tax

commissioner.
N.D. Cent. Code § 57-02-41 — ND Code / Title 57 / Chapter 57-02 / Section 57-02-41
57-02-41. Attachment of tax lien and prorating taxes as between vendor and purchaser
Status: in_force

57-02-41. Attachment of tax lien and prorating taxes as between vendor and

purchaser.

All taxes, as between vendor and purchaser, become a lien on real estate on and after the

first day of January following the year for which such taxes were levied. If taxable real property

is acquired in any year after the assessment date by an owner in whose hands it will be exempt

from taxation, the taxes on it for the portion of the year that it was not exempt, computed to the

nearest month, constitute a personal charge against the person from whom it was acquired and

all of the provisions of law for payment and collection of personal property taxes are applicable

to such prorated taxes.

If exempt real property is acquired in any year after the assessment date by an owner in

whose hands it is taxable, it must be assessed as omitted property and the taxes on it for that

portion of the year that it is not exempt, computed to the nearest month, are subject to all of the

provisions for payment and collection that are applicable to taxes for the same year on other

real property.
N.D. Cent. Code § 57-39.2-04.4 — ND Code / Title 57 / Chapter 57-39.2 / Section 57-39.2-04.4
57-39.2-04.4. Sales tax exemption for materials used to construct agricultural commodity processing facility
Status: in_force

57-39.2-04.4. Sales tax exemption for materials used to construct agricultural

commodity processing facility.

1. Gross receipts from sales of tangible personal property used to construct an

agricultural commodity processing facility in this state are exempt from taxes under

this chapter. To be exempt, the tangible personal property must be incorporated in the

structure of the facility or used in the construction process to the point of having no

residual economic value.

2. To receive the exemption at the time of purchase, the owner of the facility must receive

from the commissioner a certificate that the tangible personal property used to

construct an agricultural commodity processing facility which the owner intends to

purchase 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 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 imposed or allowed

by this section.

4. For purposes of this section, the following definitions apply:

a. "Agricultural commodity processing facility" means buildings, structures, fixtures,

and improvements used or operated primarily for the processing or production of

marketable products from agricultural commodities. The term does not include a

facility that provides only storage, cleaning, drying, or transportation of

agricultural commodities.

b. "Facility" means each part of the facility which is used in a process primarily for

the processing of agricultural commodities, including receiving or storing

agricultural commodities; transporting the agricultural commodities or product

before, during, or after the processing; or packaging or otherwise preparing the

product for sale or shipment.

c. "Tangible personal property" does not include tools or machinery used to

construct an agricultural commodity processing facility and does not include

machinery or equipment exempted under section 57-39.2-04.3.
N.D. Cent. Code § 57-02-05.1 — ND Code / Title 57 / Chapter 57-02 / Section 57-02-05.1
57-02-05.1. Personal property defined
Status: in_force

57-02-05.1. Personal property defined

Personal property, for the purpose of taxation, includes all property that is not included

within the definition of real property.
N.D. Cent. Code § 57-65-02 — ND Code / Title 57 / Chapter 57-65 / Section 57-65-02
57-65-02. Imposition of tax on potash
Status: in_force

57-65-02. Imposition of tax on potash

A tax at the rate of two percent is imposed upon all potash produced within this state. The

tax levied attaches to the whole production of potash except any byproducts of potash taxed

under section 57-65-03.

1. The tax on potash is assessed against the sales price of the potash in an arm's-length

contract between the taxpayer and the purchaser. If a potash sale or transfer is not the

result of an arm's-length contract, the tax is calculated by taking a ton of two thousand

pounds [907.18 kilograms] of potash produced times the potash tax rate times the

annual average price of potash. The "annual average price of potash" for each

twelve-month period beginning July first is the potash producer price index (commodity

code PCU212391212391) as calculated and published by the United States

department of labor, bureau of labor statistics, for the previous calendar year. For

taxable production for the twelve months beginning July 1, 2011, the "annual average

price of potash" is three hundred fifty-seven dollars and ten cents.

2. The tax department shall provide the annual average price of potash for the fiscal year

to affected taxpayers by written notice mailed before June first.

3. If the potash producer price index is discontinued, a comparable index must be

adopted by the department by an administrative rule.
N.D. Cent. Code § 57-38-01.38 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-01.38
57-38-01.38. Adoption tax credit
Status: in_force

57-38-01.38. Adoption tax credit

1. A taxpayer is entitled to a credit against the income tax liability under section

57-38-30.3 for adoption expenses.

2. The credit is equal to ten percent of the federal adoption credit allowed under

section 23 of the Internal Revenue Code [26 U.S.C. 23] claimed by the taxpayer in the

current taxable year.

3. The credit allowed under this section may not exceed fifty percent of the taxpayer's

liability for tax under this chapter. Any credit amount exceeding fifty percent of the

taxpayer's liability for the taxable year may be carried forward to each of the three

succeeding taxable years, subject to the limitation in this subsection.
N.D. Cent. Code § 57-43.1-47 — ND Code / Title 57 / Chapter 57-43.1 / Section 57-43.1-47
57-43.1-47. Interstate motor carrier tax reports - Payments - Audits - Assessments
Status: in_force

57-43.1-47. Interstate motor carrier tax reports - Payments - Audits - Assessments

1. An interstate motor carrier shall file a tax report with the director and remit to the

director any taxes, penalties, and interest due at the time and in the manner

prescribed by the terms of a cooperative agreement authorized by section 57-43.1-44.

All moneys collected and received under this section must be transmitted monthly by

the director to the state treasurer to be transferred and credited in the same manner as

provided in section 57-43.1-28.

2. An interstate motor carrier shall obtain, create, maintain, and retain records as

required by the terms of a cooperative agreement authorized by section 57-43.1-44

and make those records available to the director or the commissioner for examination.

3. The director or commissioner shall audit the records of an interstate motor carrier at

the times and in the manner prescribed by a cooperative agreement authorized by

section 57-43.1-44.
N.D. Cent. Code § 57-40.6-07 — ND Code / Title 57 / Chapter 57-40.6 / Section 57-40.6-07
57-40.6-07. Use of the furnished information
Status: in_force

57-40.6-07. Use of the furnished information

1. Unpublished names and telephone numbers generated by an emergency services

communication system coordinator or a public safety answering point or provided to an

emergency services communication system coordinator or public safety answering

point under section 57-40.6-06 are confidential and may be used only for verifying the

location or identity, or both, for response purposes, of a person calling a public safety

answering point for emergency help or by the emergency services communication

system coordinator or public safety answering point for the purpose of a public safety

agency notifying a person of an emergency.

2. Published names and telephone numbers maintained by an emergency services

communication system coordinator or public safety answering point are exempt

records as defined in section 44-04-17.1 but must be provided upon request to the

treasurer and auditor of the county served by the public safety answering point for the

purpose of verifying and correcting names and addresses used for official purposes.

3. A record obtained by a public safety answering point for the purpose of providing

services in an emergency which reveals personal information or the identity, location,

or telephone number of a person requesting emergency service or reporting an

emergency is exempt from section 44-04-18 and may be redacted from the record

before it is released.

4. An audio recording of a request for emergency services or of a report of an emergency

is an exempt record as defined in section 44-04-17.1. However, upon request, a

person may listen to the audio recording, but may not copy or record the audio. A

person also may request a written transcript of the audio recording, which must be

provided to the person within a reasonable time. The emergency services

communication system coordinator may refer requests to the appropriate investigating

agency possessing the recording and shall communicate this referral to the requester.

The investigating agency shall answer requests for the records. If an investigating

agency does not have possession of the record, the emergency services

communication system coordinator shall respond to the request for the record.
N.D. Cent. Code § 57-43.1-29 — ND Code / Title 57 / Chapter 57-43.1 / Section 57-43.1-29
57-43.1-29. Motor fuel and other motor vehicle taxes to be used for highway purposes
Status: in_force

57-43.1-29. Motor fuel and other motor vehicle taxes to be used for highway

purposes.

After deducting from state motor vehicle registration fees, license fees, motor fuel taxes,

and other special taxes imposed on motor vehicle owners and operators, other than driver's

license fees, the cost of administration and collection authorized by legislative appropriation

only, the proceeds remaining must be used for the construction, improvement, and maintenance

of highways and the associated expenses of administration and for no other purpose, except the

proceeds remaining as revenue from aviation gasoline taxes and unclaimed aviation motor fuel

refunds and other aviation motor fuel excise and license taxation used by aircraft.
N.D. Cent. Code § 57-36-26 — ND Code / Title 57 / Chapter 57-36 / Section 57-36-26
57-36-26. Cigars, pipe tobacco, and other tobacco products - Excise tax payable by dealers - Reports - Penalties - Collection - Allocation of revenue
Status: in_force

57-36-26. Cigars, pipe tobacco, and other tobacco products - Excise tax payable by

dealers - Reports - Penalties - Collection - Allocation of revenue.

1. There is levied and assessed, upon all cigars and pipe tobacco purchased in another

state and brought into this state by a dealer for the purpose of sale at retail, an excise

tax at the rate of twenty-eight percent of the wholesale purchase price and, upon all

other tobacco products purchased in another state and brought into this state by a

dealer for the purpose of sale at retail, an excise tax at the rates indicated in section

57-36-25, at the time the products were brought into this state. For the purposes of this

section, the term "wholesale purchase price" means the established price for which a

manufacturer sells cigars or pipe tobacco to a distributor exclusive of any discount or

other reduction. However, the dealer may elect to report and remit the tax on the cost

price of the products to the dealer rather than on the wholesale purchase price. The

proceeds of the tax, together with the forms of return and in accordance with any rules

and regulations the tax commissioner may prescribe, must be remitted to the tax

commissioner by the dealer on a monthly basis on or before the fifteenth day of the

month following the monthly period for which it is paid. The tax commissioner shall

have the authority to place any dealer on an annual remittance basis when in the

judgment of the tax commissioner the operations of the dealer merit that remittance

period. In addition, the tax commissioner shall have the authority to permit the

consolidation of the filing of a dealer's return when the dealer has more than one

location and thereby would be required to file more than one return.

2. If cigars, pipe tobacco, or other tobacco products have been subjected already to a tax

by any other state in respect to their sale in an amount less than the tax imposed by

this section, the provisions of this section apply, but at a rate measured by the

difference only between the rate fixed in this section and the rate by which the

previous tax upon the sale was computed. If the tax imposed in the other state is

twenty percent of the wholesale purchase price or more, then no tax is due on the

article. The provisions of this subsection apply only if the other state allows a tax credit

with respect to the excise tax on cigars, pipe tobacco, or other tobacco products

imposed by this state which is substantially similar in effect to the credit allowed by this

subsection.

3. Any person failing to file any prescribed forms of return or to pay any tax within the

time required by this section is subject to a penalty of five dollars or a sum equal to five

percent of the tax due, whichever is greater, plus one percent of the tax for each

month of delay or fraction thereof excepting the month within which the return was

required to be filed or the tax became due. The tax commissioner, if satisfied that the

delay was excusable, may waive all or any part of the penalty. The penalty must be

paid to the tax commissioner and disposed of in the same manner as are other

receipts under this chapter.

4. All moneys received by the tax commissioner under the provisions of this section must

be transmitted to the state treasurer at the end of each month and deposited in the

state treasury to the credit of the general fund.
N.D. Cent. Code § 57-51-21 — ND Code / Title 57 / Chapter 57-51 / Section 57-51-21
57-51-21. Rules and regulations - Bond - Reports - Actions
Status: in_force

57-51-21. Rules and regulations - Bond - Reports - Actions

The commissioner may prescribe all necessary rules for making and filing of all reports

required hereunder and otherwise necessary to the enforcement of this chapter. The

commissioner may require a sufficient bond from any person charged with the making and filing

of reports and the payment of the taxes imposed under this chapter. The bond must run to the

state of North Dakota and must be conditioned upon the making and filing of reports as required

by law, upon compliance with the rules and regulations of the commissioner, and for the prompt

payment, by the principal therein, of all taxes justly due the state under this chapter. When any

reports required have not been filed, or may be insufficient to furnish all the information required

by the commissioner, the commissioner shall institute, in the name of the state of North Dakota

upon relation of the commissioner, any necessary action or proceedings in the courts having

jurisdiction, to enjoin such person from continuing operations until such reports have been filed

as required, and in all proper cases, injunction must issue without bond from the state of North

Dakota. Upon showing that the state is in danger of losing its claims or the property is being

mismanaged, dissipated, or concealed, a receiver must be appointed at the suit of the state.
N.D. Cent. Code § 57-33.2-17 — ND Code / Title 57 / Chapter 57-33.2 / Section 57-33.2-17
57-33.2-17. Bond
Status: in_force

57-33.2-17. Bond

The commissioner may require a sufficient bond from any company charged with making

and filing reports and payment of taxes under this chapter. Any required bond must run to the

state of North Dakota and be conditioned upon making and filing of reports as required by law or

rule and for prompt payment of all taxes justly due to the state under this chapter.
N.D. Cent. Code § 57-43.2-04.1 — ND Code / Title 57 / Chapter 57-43.2 / Section 57-43.2-04.1
57-43.2-04.1. Tax collection allowance
Status: in_force

57-43.2-04.1. Tax collection allowance

The person required to remit the tax imposed by this chapter shall deduct one percent from

the amount of tax due, up to a maximum of three hundred dollars per month, to cover the cost of

collecting the tax and remitting it to the commissioner. This provision does not apply to tax on

excess inventory losses and does not apply to additional tax assessed during an audit.
N.D. Cent. Code § 57-63-02 — ND Code / Title 57 / Chapter 57-63 / Section 57-63-02
57-63-02. Imposition of assessment
Status: in_force

57-63-02. Imposition of assessment

An assessment must be imposed on each intermediate care facility for individuals with

intellectual disabilities licensed in this state. No waiver otherwise available under this code is

applicable to this assessment.
N.D. Cent. Code § 57-15-17 — ND Code / Title 57 / Chapter 57-15 / Section 57-15-17
57-15-17. Disposition of building fund tax
Status: in_force

57-15-17. Disposition of building fund tax

1. a. All revenue accruing from appropriations or tax levies for a school district building

fund, together with any amount as may be realized for building purposes from all

other sources, must be placed in a separate fund known as a building fund and

must:

(1) Be deposited, held, or invested in the same manner as the sinking funds of

such school district; or

(2) Be used for the purchase of shares or securities of federal or

state-chartered savings and loan associations, within the limits of federal

insurance.

b. Moneys in the building fund may only be used for:

(1) The construction of school district buildings and facilities;

(2) The renovation, repair, or expansion of school district buildings and facilities;

(3) The improvement of school district buildings, facilities, and real property;

(4) The leasing of buildings and facilities;

(5) The payment of rentals upon contracts with the state board of public school

education;

(6) The payment of rentals upon contracts with municipalities for career and

technical education facilities financed pursuant to chapter 40-57; and

(7) The payment of principal, premiums, and interest on bonds issued in

accordance with subsection 7 of section 21-03-07.

c. The custodian of the funds may pay out the funds only upon order of the school

board, signed by the president and the business manager of the school district.

The order must recite upon its face the purpose for which payment is made.

2. Any moneys remaining in a building fund after the completion of payments for any

school building project that has cost seventy-five percent or more of the amount in the

building fund at the time of letting the contracts, must be returned to the general fund

of the school district, upon the order of the school board.

3. The board of a school district may pay into the general fund of the school district any

moneys that have remained in the building fund for ten years or more. The board may

include this amount as part of its cash on hand in making up its budget for the ensuing

year. In determining what amounts have remained in the fund for ten years or more, all

payments that have been made from the building fund for building purposes must be

considered as having been paid from the funds first acquired.

4. a. If collections from the taxes levied for the current budget and other income are

insufficient to meet the requirements for general operating expenses, the board of

a school district may transfer unobligated funds from the building fund into the

general fund of the school district, provided the school district has issued

certificates of indebtedness equal to fifty percent of the outstanding uncollected

general fund property tax.

b. A board may not transfer funds from the building fund into the general fund for

more than two years.
N.D. Cent. Code § 57-59-04 — ND Code / Title 57 / Chapter 57-59 / Section 57-59-04
57-59-04. Designation of an alternate
Status: in_force

57-59-04. Designation of an alternate

The state tax commissioner may be represented on the multistate tax commission by an

alternate designated by the state tax commissioner. Any alternate must be a principal deputy or

assistant of the state tax commissioner.
N.D. Cent. Code § 57-15-63.1 — ND Code / Title 57 / Chapter 57-15 / Section 57-15-63.1
57-15-63.1. Mistake in levy - Levy increase in later year - Levy reverts
Status: in_force

57-15-63.1. Mistake in levy - Levy increase in later year - Levy reverts

Expired under S.L. 2007, ch. 508, § 2.
N.D. Cent. Code § 57-39.4-17 — ND Code / Title 57 / Chapter 57-39.4 / Section 57-39.4-17
57-39.4-17. (316) Enactment of exemptions
Status: in_force

57-39.4-17. (316) Enactment of exemptions

A member state shall enact entity-based, use-based, and product-based exemptions in

accordance with the provisions of this section and utilize common definitions in accordance with

the provisions of section 57-39.4-28 and the agreement.

1. A member state may enact a product-based exemption without restriction if the

agreement does not have a definition for the product.

a. A member state may enact a product-based exemption for a product if the

agreement has a definition for such product and the member state utilizes in the

exemption the product definition in a manner consistent with the agreement and

section 57-39.4-28.

b. A member state may enact a product-based exemption exempting all items

included within a definition in the agreement but shall not exempt specific items

included within the product definition unless the product definition sets out an

exclusion for such item.

2. A member state may enact an entity-based or a use-based exemption for a product

without restriction if the agreement does not have a definition for the product.

a. A member state may enact an entity-based or a use-based exemption for a

product if the agreement has a definition for such product and the member state

utilizes in the exemption the product definition in a manner consistent with the

agreement and section 57-39.4-28.

b. A member state may enact an entity-based exemption for an item if the

agreement does not have a definition for such items but has a definition for a

product that includes such item.

c. A member state may not enact a use-based exemption for an item which

effectively constitutes a product-based exemption if the agreement has a

definition for a product that includes such item.

d. A member state may enact a use-based exemption for an item if the agreement

has a definition for a product that includes such item, if not prohibited in

subdivision c and if consistent with a definition in the agreement.

For purposes of complying with the requirements in this section, the inclusion of a product within

the definition of tangible personal property is disregarded.
N.D. Cent. Code § 57-21-04 — ND Code / Title 57 / Chapter 57-21 / Section 57-21-04
57-21-04. Duty of tenant and owner
Status: in_force

57-21-04. Duty of tenant and owner

A tenant, pursuant to an order made as provided in section 57-21-03, shall pay to the

county treasurer all of the rent for the property described in such order, and if the owner

reserves title to property as security for rent, the tenant or owner shall pay said taxes and

special assessments out of the owner's portion of such crops or other property, or the proceeds

thereof, and a failure to comply with the provisions of the order of the court constitutes contempt

and is punishable as such.
N.D. Cent. Code § 57-02-08.2 — ND Code / Title 57 / Chapter 57-02 / Section 57-02-08.2
57-02-08.2. Homestead credit - Certification
Status: in_force

57-02-08.2. Homestead credit - Certification

1. Prior to the first of March of each year, the county auditor of each county shall certify to

the state tax commissioner on forms prescribed by the state tax commissioner the

name and address of each person for whom the homestead credit provided for in

section 57-02-08.1 was allowed for the preceding year, the amount of exemption

allowed, the total of the tax mill rates of all taxing districts, exclusive of any state mill

rates, that was applied to other real estate in such taxing districts for the preceding

year, and such other information as may be prescribed by the tax commissioner.

2. On or before the first of June of each year, the tax commissioner shall audit the

certifications, make the required corrections, and certify to the state treasurer for

payment to each county, the sum of the amounts computed by multiplying the

exemption allowed for each such homestead in the county for the preceding year by

the total of the tax mill rates, exclusive of any state mill rates, that was applied to other

real estate in such taxing districts for that year.

3. The county treasurer upon receipt of the payment from the state treasurer shall

apportion and distribute it without delay to the county and to the local taxing districts of

the county on the basis on which the general real estate tax for the preceding year is

apportioned and distributed.

4. The tax commissioner shall annually certify to the state treasurer the amount

computed by multiplying the exemption allowed for all homesteads in the state for the

preceding year by one mill for deposit into the state medical center fund.

5. Supplemental certifications by the county auditor and by the state tax commissioner

and supplemental payments by the state treasurer may be made after the dates

prescribed in this section to make such corrections as may be necessary because of

errors or because of approval of any application for abatement filed by a person

because the exemption provided for in section 57-02-08.1 was not allowed in whole or

in part.
N.D. Cent. Code § 57-45-05 — ND Code / Title 57 / Chapter 57-45 / Section 57-45-05
57-45-05. Officer's refusal to perform duty - Penalty
Status: in_force

57-45-05. Officer's refusal to perform duty - Penalty

Every officer or employee of any political subdivision of this state who in any case knowingly

refuses to perform any duty enjoined upon the officer or employee by any provision in this title,

or who consents to or connives at any evasion of the provisions of this title whereby any

proceeding is prevented or hindered, is guilty of malfeasance in office, and is subject to removal

from office. Any person aggrieved by the failure of any officer or employee to perform the

officer's or employee's duties as provided in this title may file a complaint under section
N.D. Cent. Code § 57-30-02 — ND Code / Title 57 / Chapter 57-30 / Section 57-30-02
57-30-02. Joinder of claims for relief
Status: in_force

57-30-02. Joinder of claims for relief

In any action brought by any county to determine adverse claims and to quiet title to real

estate acquired through tax deed proceedings, the county may unite in the same complaint as

many separate claims for relief as the state's attorney determines to be advisable, but each

description of real estate and the name of any person claiming an adverse estate or interest

therein must be stated separately so that any answering defendant can take issue with the

county by challenging the truth of the facts alleged in the particular paragraph applicable to the

property of such answering defendant.
N.D. Cent. Code § 57-15-52.1 — ND Code / Title 57 / Chapter 57-15 / Section 57-15-52.1
57-15-52.1. School district levy for schoolbus costs
Status: repealed

57-15-52.1. School district levy for schoolbus costs

Repealed by S.L. 1983, ch. 608, § 22.
N.D. Cent. Code § 57-02-52 — ND Code / Title 57 / Chapter 57-02 / Section 57-02-52
57-02-52. Notice of county equalization meetings to be published - Date of equalization meeting
Status: in_force

57-02-52. Notice of county equalization meetings to be published - Date of

equalization meeting.

Each year the county auditor shall publish in the official county newspaper for two

successive weeks, a notice that proceedings for the equalization of assessments for all real

property in the county will be held by the county board of equalization. The first publication of

the notice may not be earlier than May first and the second publication may not be later than

May twentieth, however, the second notice must be published more than ten days prior to the

date of the meeting. The notice must contain the date, time, and location of the meeting. The

notice must also contain a statement that each taxpayer has the right to appear before the

appropriate board of review or equalization and petition for correction of the taxpayer's

assessment. The county equalization proceedings must be held no later than June tenth.
N.D. Cent. Code § 57-39.4-08 — ND Code / Title 57 / Chapter 57-39.4 / Section 57-39.4-08
57-39.4-08. (307) Database requirements and exceptions
Status: in_force

57-39.4-08. (307) Database requirements and exceptions

1. The electronic databases provided for in subsections 4, 5, 6, and 7 of

section 57-39.4-06 shall be in a downloadable format approved by the governing

board. The databases may be directly provided by the state or provided by a vendor as

designated by the state. A database provided by a vendor as designated by a state

shall be applicable to and subject to all provisions of sections 57-39.4-06 and

57-39.4-07 and this section. These databases must be provided at no cost to the user

of the database.

2. The provisions of subsections 6 and 7 of section 57-39.4-06 do not apply when the

purchased product is received by the purchaser at the business location of the seller.

3. The databases provided by subsections 4, 5, 6, and 7 of section 57-39.4-06 are not a

requirement of a state prior to entering into the agreement. A seller that did not have a

requirement to register in a state prior to registering under this agreement or a certified

service provider shall not be required to collect sales or use taxes for the state until the

first day of the calendar quarter commencing more than sixty days after the state has

provided the databases required by subsections 4, 5, and 6 of section 57-39.4-06.

Provided, for the initial implementation of the agreement, a certified service provider

shall be required to collect sales and use taxes for each member state, subject to the

provisions of the agreement, under the terms of the operating agreement entered into

between the certified service provider and the governing board in order to provide

adequate time for testing and loading of the databases.
N.D. Cent. Code § 57-39.10-01 — ND Code / Title 57 / Chapter 57-39.10 / Section 57-39.10-01
57-39.10-01. Authority to enter state-tribal alcoholic beverages wholesale tax, tobacco products wholesale tax, and alcoholic beverages gross receipts tax agreements
Status: in_force

57-39.10-01. Authority to enter state-tribal alcoholic beverages wholesale tax, tobacco

products wholesale tax, and alcoholic beverages gross receipts tax agreements.

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

agreements on behalf of the state with the governing body of the Three Affiliated

Tribes of the Fort Berthold Reservation, Sisseton-Wahpeton Oyate of the Lake

Traverse Reservation, Standing Rock Sioux Tribe, Spirit Lake Tribe, and Turtle

Mountain Band of Chippewa Indians. Each agreement must comply with this chapter

relating to the collection, administration, enforcement, and allocation of the state

alcoholic beverages wholesale taxes under chapters 5-01, 5-02, and 5-03 for sales of

alcoholic beverages, including beer, wine, sparkling wine, and distilled spirits, for

delivery to licensed retailers or sale directly to consumers located 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.

The tax commissioner shall conduct a review of any proposed agreement under this

chapter to determine if its provisions can be administered and enforced.

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

agreements on behalf of the state with the governing body of the Three Affiliated

Tribes of the Fort Berthold Reservation, Sisseton-Wahpeton Oyate of the Lake

Traverse Reservation, Standing Rock Sioux Tribe, Spirit Lake Tribe, and Turtle

Mountain Band of Chippewa Indians. Each agreement must comply with this chapter

relating to the collection, administration, enforcement, and allocation of the state

tobacco products wholesale taxes under chapter 57-36 for tobacco products sold by

licensed wholesalers for delivery to licensed retailers or sold by licensed retailers

directly to consumers 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. The tax commissioner shall conduct a review of any

proposed agreement under this chapter to determine if its provisions can be

administered and enforced.

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

agreements on behalf of the state with the governing body of the Three Affiliated

Tribes of the Fort Berthold Reservation, Sisseton-Wahpeton Oyate of the Lake

Traverse Reservation, Standing Rock Sioux Tribe, Spirit Lake Tribe, and Turtle

Mountain Band of Chippewa Indians. Each agreement must comply with this chapter

relating to the collection, administration, enforcement, and allocation of the state

alcoholic beverages gross receipts tax under chapter 57-39.6, imposed and collected

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. The tax commissioner shall conduct a review of any proposed agreement

under this chapter to determine if its provisions can be administered and enforced.
N.D. Cent. Code § 57-39.2-04.18 — ND Code / Title 57 / Chapter 57-39.2 / Section 57-39.2-04.18
57-39.2-04.18. Sales and use tax exemption for materials used to construct, expand, or upgrade a facility that refines renewable feedstock into sustainable aviation fuel
Status: in_force

57-39.2-04.18. Sales and use tax exemption for materials used to construct, expand,

or upgrade a facility that refines renewable feedstock into sustainable aviation fuel.

Expired under S.L. 2023, ch. 38, § 9.
N.D. Cent. Code § 57-43.1-38 — ND Code / Title 57 / Chapter 57-43.1 / Section 57-43.1-38
57-43.1-38. Assignment forbidden
Status: repealed

57-43.1-38. Assignment forbidden

Repealed by S.L. 1999, ch. 526, § 84.
N.D. Cent. Code § 57-28-08 — ND Code / Title 57 / Chapter 57-28 / Section 57-28-08
57-28-08. Effect of failure to satisfy tax lien
Status: in_force

57-28-08. Effect of failure to satisfy tax lien

The failure of the owner, any mortgagee, or other lienholder to satisfy the tax lien before the

date of foreclosure shall:

1. Pass any interest of the owner, mortgagee, or lienholder in the property to the county.

The interest acquired by the county is subject to the lien for installments of special

assessments certified to the county auditor or which may become due after the service

of the notice of foreclosure of tax lien. The interest acquired by the county is subject to

an easement or right of way recorded with an effective date that precedes the date of

official notice to the record titleholder which states that property taxes are delinquent

and constitute a property lien.

2. Foreclose all rights of satisfaction.

3. Waive all errors, irregularities, or omissions which do not affect the substantial rights of

the parties, except jurisdictional defects.
N.D. Cent. Code § 57-36-15 — ND Code / Title 57 / Chapter 57-36 / Section 57-36-15
57-36-15. Hearings by tax commissioner
Status: repealed

57-36-15. Hearings by tax commissioner

Repealed by S.L. 1965, ch. 403, § 23.
N.D. Cent. Code § 57-60-02.1 — ND Code / Title 57 / Chapter 57-60 / Section 57-60-02.1
57-60-02.1. Carbon dioxide capture credit - Reporting requirement (Effective through June 30, 2026)
Status: in_force

57-60-02.1. Carbon dioxide capture credit - Reporting requirement. (Effective through

June 30, 2026)

A coal conversion facility that achieves a twenty percent capture of carbon dioxide

emissions during a taxable period is entitled to a twenty percent reduction in the state general

fund share of the tax imposed under section 57-60-02 during that taxable period. The facility is

entitled to an additional reduction of one percent of the state general fund share of the tax

imposed under section 57-60-02 for every additional two percentage points of its capture of

carbon dioxide emissions. A maximum fifty percent reduction of the state general fund share of

the tax imposed under section 57-60-02 is allowed for eighty percent or more capture of carbon

dioxide emissions. A coal conversion facility may receive the reduction in coal conversion tax

under this section for ten years from the date of first capture of carbon dioxide emission or for

ten years from the date the coal conversion facility is eligible to receive the credit. A coal

conversion facility that met the carbon dioxide capture requirements before January 1, 2017,

may not claim the reduction under this section.

The operator of a coal conversion facility that receives a credit under this section shall

report annually to the legislative council. The report must include:

1. An overview of the carbon dioxide capture project.

2. A status report on the current state of the carbon dioxide capture project, including

data on the amount of carbon dioxide produced from the facility before the carbon

dioxide capture project and the current carbon dioxide produced and captured from the

facility.

3. Any recent changes to enhance the carbon dioxide capture system.

4. Information on the status of federal law and regulations related to the carbon dioxide

capture project, including any benefits from the project realized by the operator under

federal law and regulations.

Carbon dioxide capture credit - Reporting requirement. (Effective after June 30, 2026)

A coal conversion facility that achieves a twenty percent capture of carbon dioxide emissions

during a taxable period is entitled to a twenty percent reduction in the state legacy fund share of

the tax imposed under section 57-60-02 during that taxable period. The facility is entitled to an

additional reduction of one percent of the state legacy fund share of the tax imposed under

section 57-60-02 for every additional two percentage points of its capture of carbon dioxide

emissions. A maximum fifty percent reduction of the state legacy fund share of the tax imposed

under section 57-60-02 is allowed for eighty percent or more capture of carbon dioxide

emissions. A coal conversion facility may receive the reduction in coal conversion tax under this

section for ten years from the date of first capture of carbon dioxide emission or for ten years

from the date the coal conversion facility is eligible to receive the credit. A coal conversion

facility that met the carbon dioxide capture requirements before January 1, 2017, may not claim

the reduction under this section.

The operator of a coal conversion facility that receives a credit under this section shall

report annually to the legislative council. The report must include:

1. An overview of the carbon dioxide capture project.

2. A status report on the current state of the carbon dioxide capture project, including

data on the amount of carbon dioxide produced from the facility before the carbon

dioxide capture project and the current carbon dioxide produced and captured from the

facility.

3. Any recent changes to enhance the carbon dioxide capture system.

4. Information on the status of federal law and regulations related to the carbon dioxide

capture project, including any benefits from the project realized by the operator under

federal law and regulations.
N.D. Cent. Code § 57-12-02 — ND Code / Title 57 / Chapter 57-12 / Section 57-12-02
57-12-02. Duties of board as to assessments in unorganized territory
Status: in_force

57-12-02. Duties of board as to assessments in unorganized territory

The members of the board of county commissioners also shall meet as a board of

equalization as respects all assessments made in assessment districts not embraced in a city or

organized township, and shall perform the duties prescribed for a township board of equalization

as respects unorganized territory, and such board must be regarded as the local board of

equalization for such territory.
N.D. Cent. Code § 57-43.1-31 — ND Code / Title 57 / Chapter 57-43.1 / Section 57-43.1-31
57-43.1-31. Penalty
Status: repealed

57-43.1-31. Penalty

Repealed by S.L. 1999, ch. 526, § 84.
N.D. Cent. Code § 57-47-02 — ND Code / Title 57 / Chapter 57-47 / Section 57-47-02
57-47-02. County authorized to borrow - Term - Interest rate
Status: in_force

57-47-02. County authorized to borrow - Term - Interest rate

Whenever in the judgment of the board of county commissioners all taxes authorized to be

levied in any one year for general or special county purposes are insufficient to carry on the

primary governmental functions, or to pay the mandatory obligations imposed by law upon a

county, then such a county may borrow money in an amount the board determines necessary to

meet the deficiencies existing in its general or special funds, or to carry on primary

governmental functions, and to pay mandatory obligations. For the purpose of borrowing, a

county may issue evidences of indebtedness, which must consist of an agreement by the

county to pay a stated sum on a specified date, or on or before a specified date, not more than

five years in the future, or twenty years for loans issued under section 6-09-49 or 6-09-49.1,

together with interest at a rate or rates resulting in an average annual net interest cost not to

exceed twelve percent per annum if sold privately, or with no interest rate ceiling if sold at a

public sale or to the state of North Dakota or any of its agencies or instrumentalities. A public

sale must comply with the procedures set out in chapter 21-03. There is no requirement for an

advertisement for bids if an evidence of indebtedness is sold privately or to the state of North

Dakota or any of its agencies or instrumentalities.
N.D. Cent. Code § 57-62-05 — ND Code / Title 57 / Chapter 57-62 / Section 57-62-05
57-62-05. Powers and duties of energy infrastructure and impact office director
Status: in_force

57-62-05. Powers and duties of energy infrastructure and impact office director

The energy infrastructure and impact office director shall:

1. Develop a plan for the assistance, through financial grants for services and facilities, of

counties, cities, school districts, and other political subdivisions in coal development

and oil and gas development impact areas.

2. Establish procedures and provide proper forms to political subdivisions for use in

making application for funds for impact assistance as provided in this chapter.

3. Make grants disbursements to counties, cities, school districts, and other taxing

districts for grants awarded by the board of university and school lands pursuant to

chapter 15-01, as provided in this chapter and within the appropriations made for such

purposes. In determining the amount of impact grants for which political subdivisions

are eligible, consideration must be given to the amount of revenue to which such

political subdivisions will be entitled from taxes upon the real property of coal and oil

and gas development plants and from other tax or fund distribution formulas provided

by law.

4. Receive and review applications for impact assistance pursuant to this chapter.

5. Make recommendations to the board of university and school lands on grants to

counties, cities, school districts, and other political subdivisions in oil and gas

development impact areas based on identified needs, and other sources of revenue

available to the political subdivision.
N.D. Cent. Code § 57-38.5-08 — ND Code / Title 57 / Chapter 57-38.5 / Section 57-38.5-08
57-38.5-08. Rules and administration
Status: in_force

57-38.5-08. Rules and administration

The tax commissioner is charged with administration of this chapter as it relates to an

income tax credit and has the same powers as provided under section 57-38-56 for purposes of

this chapter. The director is charged with administration of this chapter as it relates to

certification of qualified businesses and the commissioner of commerce may adopt rules for that

purpose.
N.D. Cent. Code § 57-15-19 — ND Code / Title 57 / Chapter 57-15 / Section 57-15-19
57-15-19. Township tax levies
Status: in_force

57-15-19. Township tax levies

The electors of each township have power at the annual meeting to vote to raise such sums

of money for the repair and construction of roads and bridges, and for all township charges and

necessary expenses as they deem expedient, within the limitations prescribed in section

57-15-20, and on the fourth Tuesday in March, or within ten days thereafter, of each year, the

board of supervisors of each civil township shall levy annual taxes for the ensuing year, as voted

at the annual township meeting, and the tax levy must be limited by the amount voted to be

raised at such annual meeting. The electors at such annual meeting may direct the expenditure

of the road tax, or a part of it, in an adjoining township under the joint direction of the boards of

supervisors of the townships interested and furnishing such funds.
N.D. Cent. Code § 57-22-29 — ND Code / Title 57 / Chapter 57-22 / Section 57-22-29
57-22-29. Contract for tax collection - Contracts validated
Status: in_force

57-22-29. Contract for tax collection - Contracts validated

1. In any county where for any reason personal property taxes that have been delinquent

more than one year remain unpaid and uncanceled, whether put into judgment or not,

the board of county commissioners may contract with the sheriff of the county, or with

any elector of the state, to pay a percentage of the delinquent personal property taxes,

not exceeding ten percent of the amount collected, as compensation for collecting the

same, in lieu of, or in addition to, the compensation provided by law for said sheriff.

When a contract is made with any person other than the sheriff, the county

commissioners may in their discretion pay any reasonable salary or expenses or a

percentage of the tax collected, or combination thereof, and the contract may cover all

or only certain taxing districts within the county, and contracts may be made with

different collectors for different portions of the county. In the event delinquent personal

property taxes are owed by a person not residing in North Dakota, the county

commissioners may contract with any person, firm, corporation, or limited liability

company, to pay a reasonable percentage of the delinquent taxes collected, as

compensation for the collection. Such contractors shall execute either a personal or

corporate surety bond conditioned upon satisfactory performance of the provisions of

the contract and shall be in an amount and of a type approved by the county

commissioners.

2. All contracts heretofore made and entered into by county commissioners for the

collection and recovery of personal property taxes are declared legal and valid

notwithstanding the provisions of law to the contrary.
N.D. Cent. Code § 57-39.4-30 — ND Code / Title 57 / Chapter 57-39.4 / Section 57-39.4-30
57-39.4-30. (329) Effective date for rate changes
Status: in_force

57-39.4-30. (329) Effective date for rate changes

Each member state shall provide that the effective date of rate changes for services

covering a period starting before and ending after the statutory effective date shall be as follows:

1. For a rate increase, the new rate shall apply to the first billing period starting on or

after the effective date.

2. For a rate decrease, the new rate shall apply to bills rendered on or after the effective

date.
N.D. Cent. Code § 57-45-07 — ND Code / Title 57 / Chapter 57-45 / Section 57-45-07
57-45-07. Debts of municipalities void if entailing taxation beyond the rate fixed by law
Status: in_force

57-45-07. Debts of municipalities void if entailing taxation beyond the rate fixed by

law.

It is unlawful for any city, county, or township officer, or for the officers of any school district,

unless specially and expressly authorized by law, to contract any debt or incur any pecuniary

liability, for the payment of either the principal or interest, for which, during the current year, or

any subsequent year, it is necessary to levy on the taxable property of such county, township,

city or school district, a higher rate of tax than the maximum rate prescribed by law. Every

contract made in contravention of the provisions of this section is null and void in regard to any

obligation thereby imposed on the corporation on behalf of which such contract purports to be

made. Every commissioner, officer, agent, supervisor, or member of any municipal corporation

which makes or participates in making, or authorizes the making, of any such contract, must be

held individually liable for its performance, and every commissioner, supervisor, director, or

member of any city governing body, or other officer or agent of any such municipal corporation,

present when any such unlawful contract was made or authorized to be made, must be deemed

to have made, or to have participated in making, or to have authorized the making of, the same,

as the case may be, unless, if present, the person dissented therefrom and entered or caused

such dissent to be entered on the records of such municipal corporation.
N.D. Cent. Code § 57-15-53 — ND Code / Title 57 / Chapter 57-15 / Section 57-15-53
57-15-53. Police department stations and correctional facilities capital improvements funding
Status: in_force

57-15-53. Police department stations and correctional facilities capital improvements

funding.

The governing body of any city may provide funding from revenues derived from the capital

improvements fund levy authority under section 57-15-38 for the purpose of providing additional

funds to meet the construction costs and costs of maintaining structural and mechanical

components of stations for police protection services and correctional facilities. Any levy under

this section approved by the electors of a city before January 1, 2015, remains effective for ten

taxable years or for the period of time for which it was approved by the voters, whichever is less,

under the provisions of this section in effect at the time it was approved. When the authority to

levy under this section expires in a city, any unobligated balance in the police station and

correctional facility fund must be transferred to the city capital improvements fund.
N.D. Cent. Code § 57-60-06 — ND Code / Title 57 / Chapter 57-60 / Section 57-60-06
57-60-06. Property classified and exempted from ad valorem taxes - In lieu of certain other taxes - Credit for certain other taxes
Status: in_force

57-60-06. Property classified and exempted from ad valorem taxes - In lieu of certain

other taxes - Credit for certain other taxes.

Each coal conversion facility and any carbon dioxide capture system located at the coal

conversion facility, and any equipment directly used for secure geologic storage of carbon

dioxide or enhanced recovery of oil or natural gas must be classified as personal property and is

exempt from all ad valorem taxes except for taxes on the land on which the facility, capture

system, or equipment is located. The exemption provided by this section may not be interpreted

to apply to tangible personal property incorporated as a component part of a carbon dioxide

pipeline but this restriction does not affect eligibility of such a pipeline for the exemption under

section 57-06-17.1. The taxes imposed by this chapter are in lieu of ad valorem taxes on the

property so classified as personal property.
N.D. Cent. Code § 57-02-08.4 — ND Code / Title 57 / Chapter 57-02 / Section 57-02-08.4
57-02-08.4. Conditional property tax exemption for owners of wetlands
Status: in_force

57-02-08.4. Conditional property tax exemption for owners of wetlands

Wetlands qualifying under this section are exempt from taxation. To qualify for the tax

exemption, the owner of wetlands must annually file with the county director of tax equalization,

on a form prescribed by the state tax commissioner, a legal description of the wetlands for which

an exemption is claimed and an agreement to not drain, fill, pump, or concentrate water in a

smaller and deeper excavation in the wetland basin or alter the physical nature of the wetland in

any manner that reduces the wetland's ability to function as a natural system during the year for

which the exemption is claimed. To qualify for the exemption the agreement must be filed by

June thirtieth of the year for which the exemption is claimed. The exemption is not available for

years prior to filing of the agreement or for any year in which the terms of the agreement are

violated. The county director of tax equalization shall certify to the county auditor, for each

landowner receiving the exemption, the landowner's name, the amount of tax which would have

been due on the exempt acreage for the most recent past tax year, and that the landowner has

filed the required agreement. The amount of the wetlands exemption must be reflected upon the

property tax statement of each eligible taxpayer.

For purposes of this section, "wetlands" means all types 3, 4, and 5 wetlands, as

determined by the agriculture commissioner and the director of the game and fish department,

in accordance with United States fish and wildlife service circular no. 39 (1971 edition), drainage

of which would be feasible and practical.

When wetlands are drained or altered so the land no longer qualifies for the exemption

provided by this section, the land is subject to additional taxes which would have been assessed

if the property had not qualified for the exemption provided by this section. The taxes which

would have been due on the land without the exemption for the ten years preceding the year in

which the exemption is terminated must be computed, and the property owner shall pay the

difference between this amount and the taxes which were actually paid on the property in

addition to taxes currently due. Absence of water on property qualifying for the exemption under

this section, caused by drought conditions, does not disqualify the property from the exemption

under this section.

The wetlands tax exemption provided by this section does not grant the public any

additional or greater right of access to the wetlands or diminish any right of ownership to the

wetlands. The owner of property exempt under this section may use the property in any manner

which does not violate the agreement filed with the county director of tax equalization.

No property is exempt under this section unless the tax commissioner has certified to the

county auditor of each county by December tenth of the taxable year that funds are available in

the state treasury which may be used for payment in full of any state obligations under section

57-02-08.5.
N.D. Cent. Code § 57-39.2-08 — ND Code / Title 57 / Chapter 57-39.2 / Section 57-39.2-08
57-39.2-08. Separate and additional tax on retail sales to be added to purchase price and be a debt
Status: repealed

57-39.2-08. 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 § 57-15-22 — ND Code / Title 57 / Chapter 57-15 / Section 57-15-22
57-15-22. Tax levy limitations in unorganized townships
Status: in_force

57-15-22. Tax levy limitations in unorganized townships

The total tax levied by the board of county commissioners in any unorganized township for

the construction, maintenance, and improvement of any roads and bridges may not exceed

eighteen mills on the dollar of the taxable valuation of the township or the amount in dollars that

the township would have been entitled to levy under section 57-15-01.1 if the township had

remained organized, but this does not prohibit the levy of general county road and bridge taxes

in such unorganized township.
N.D. Cent. Code § 57-38-17 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-17
57-38-17. Gross income defined
Status: repealed

57-38-17. Gross income defined

Repealed by S.L. 1967, ch. 446, § 8.
N.D. Cent. Code § 57-61-06 — ND Code / Title 57 / Chapter 57-61 / Section 57-61-06
57-61-06. Lien for tax
Status: in_force

57-61-06. Lien for tax

The severance tax herein referred to must, at all times, be and constitutes a first and

paramount lien against the producer's property as the case may be, both real and personal. In

all cases when such tax is not paid, it may be recovered in a civil action by the state tax

commissioner, brought in the name of the state, in any court of competent jurisdiction of the

county where any such property, assets, and effects are located.
N.D. Cent. Code § 57-43.2-22 — ND Code / Title 57 / Chapter 57-43.2 / Section 57-43.2-22
57-43.2-22. Administration - Assistance authorized - Rules
Status: in_force

57-43.2-22. Administration - Assistance authorized - Rules

The commissioner shall enforce the provisions of this chapter. The commissioner may

employ assistance and conduct investigations as may be necessary for the administration and

enforcement of this chapter and may adopt and enforce reasonable rules relating to the

administration and enforcement of this chapter.
N.D. Cent. Code § 57-39.6-03 — ND Code / Title 57 / Chapter 57-39.6 / Section 57-39.6-03
57-39.6-03. Gross receipts tax inclusion in purchase price
Status: in_force

57-39.6-03. Gross receipts tax inclusion in purchase price

Taxes imposed by this chapter may be included in the purchase price of the alcoholic

beverages.
N.D. Cent. Code § 57-38.5-06 — ND Code / Title 57 / Chapter 57-38.5 / Section 57-38.5-06
57-38.5-06. Seed capital investment tax credit - Procedure - Rules
Status: in_force

57-38.5-06. Seed capital investment tax credit - Procedure - Rules

To receive the tax credit provided by section 57-38.5-03, a taxpayer must claim the credit on

the taxpayer's annual state income tax return in the manner prescribed by the tax commissioner

and file with the return a copy of the form issued by the qualified business as to the taxpayer's

investment in the qualified business under section 57-38.5-07.
N.D. Cent. Code § 57-39.2-05 — ND Code / Title 57 / Chapter 57-39.2 / Section 57-39.2-05
57-39.2-05. Credit or refund for taxes paid on worthless accounts and repossessions
Status: in_force

57-39.2-05. Credit or refund for taxes paid on worthless accounts and repossessions

1. Taxes paid on gross receipts represented by accounts found to be worthless and

actually charged off for income tax purposes may be credited upon subsequent

payment of the tax herein provided; provided, that if such accounts are hereafter

collected by the retailer, a tax must be paid upon the amount so collected. If a retailer's

filing responsibility has been assumed by a certified service provider, the certified

provider may claim on behalf of the retailer any bad debt allowance provided under

this section. The certified service provider shall credit or refund to the retailer the full

amount of any bad debt allowance or refund received under this section.

2. If a retailer has remitted the sales tax due on the full amount of an installment sales

contract rather than on only the installment payments received, the retailer may deduct

as a credit against the retailer's sales tax liability on the next return that the retailer is

required to file the amount of sales tax the retailer paid on the installment contract

payments which were not made by the purchaser of the merchandise sold under such

contract; such credit may be deducted by the retailer regardless of whether or not said

retailer has assigned the contract, provided, however, that if the retailer has assigned

the contract the retailer must have assigned it subject to an agreement to repurchase

the contract in the event of default by the purchaser under the contract or subject to a

guarantee that the payments under the contract would be made. In the event such

deduction exceeds the amount of sales tax due the state by the retailer in the next

regular return, such excess must be allowed as credit against future sales tax due

from the retailer. If in any case the credit, or any part of it, cannot be utilized by the

retailer because of a discontinuance of a business or for other valid reasons, the

amount thereof may be refunded to the retailer.
N.D. Cent. Code § 57-38-66 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-66
57-38-66. Business and corporation privilege tax
Status: repealed

57-38-66. Business and corporation privilege tax

Repealed by S.L. 1979, ch. 612, § 3.
N.D. Cent. Code § 57-06-15 — ND Code / Title 57 / Chapter 57-06 / Section 57-06-15
57-06-15. Assessment by state board of equalization - Notice of increase
Status: in_force

57-06-15. Assessment by state board of equalization - Notice of increase

The state board of equalization may adopt the tentative assessment of the tax

commissioner in whole or in part. The valuation and tentative assessments made by the tax

commissioner must be considered merely findings of fact of the executive officer of the board.

The state board of equalization shall review the valuation and tentative assessment at the time

of its annual meeting in July of each year and then shall make a final assessment of the

property. It may increase or lower the entire assessment, or any assessment contained therein,

on any item contained within the assessment of any company. Before the state board of

equalization may make an increase in the assessed valuation of the property of the company

over the valuation contained in the tentative assessment, notice must be given to the company

of the proposed increase and a hearing granted thereon. A ten-day written notice of the

proposed increase and hearing must be given to the company, either by mail addressed to the

company, or personally served on a duly authorized agent of the company.
N.D. Cent. Code § 57-39.2-04.13 — ND Code / Title 57 / Chapter 57-39.2 / Section 57-39.2-04.13
57-39.2-04.13. Sales and use tax exemption for enterprise information technology equipment and computer software used in a qualified data center
Status: in_force

57-39.2-04.13. Sales and use tax exemption for enterprise information technology

equipment and computer software used in a qualified data center.

Expired under S.L. 2015, ch. 456, § 3.
N.D. Cent. Code § 57-65-03 — ND Code / Title 57 / Chapter 57-65 / Section 57-65-03
57-65-03. Imposition of tax on byproducts of potash production
Status: in_force

57-65-03. Imposition of tax on byproducts of potash production

A subsurface mineral tax of four percent is imposed upon the gross value of all subsurface

mineral byproducts produced during the processing of potash produced within this state. The

tax levied attaches to the whole production of byproducts. Inventory is not taxable until it is sold.

The gross value at the processing plant is the price paid for the byproducts under an

arm's-length contract between the taxpayer and the purchaser. In the absence of an

arm's-length contract, the gross value at the processing plant is established by the price paid

under an arm's-length contract, to which the person paying the tax is a party, for the purchase or

sale of byproducts of like kind, character, and quality.
N.D. Cent. Code § 57-02-34 — ND Code / Title 57 / Chapter 57-02 / Section 57-02-34
57-02-34. When and how assessment made
Status: in_force

57-02-34. When and how assessment made

The assessor shall perform the duties required of the office during the twelve-month period

prior to April first in the manner provided in this section. The assessor shall determine both the

true and full value as defined by law and the assessed value of each tract or lot of real property

listed for taxation, and shall enter those values in separate columns, and the true and full value

and assessed value of all improvements and structures taxable thereon in separate columns,

opposite such description of property, and in another column shall show the total assessed

value of the property by adding the totals of the two previous assessed value columns.
N.D. Cent. Code § 57-36-07 — ND Code / Title 57 / Chapter 57-36 / Section 57-36-07
57-36-07. Packaging - Presumption from possession
Status: in_force

57-36-07. Packaging - Presumption from possession

Cigarettes must be packaged as follows:

1. All cigarettes sold or distributed in this state must be in packages containing twenty or

more cigarettes each.

2. Each package of cigarettes displayed, exhibited, stored, or possessed in original

cartons or containers upon the premises where consumer sales are made is

conclusively presumed to be for sale to consumers.

3. All packages of roll-your-own tobacco sold or distributed in this state must be in

packages containing at least 0.60 ounces [17 grams] of tobacco.
N.D. Cent. Code § 57-65-05 — ND Code / Title 57 / Chapter 57-65 / Section 57-65-05
57-65-05. Potash and byproducts tax to be in lieu of other taxes
Status: in_force

57-65-05. Potash and byproducts tax to be in lieu of other taxes

The payment of the taxes under this chapter must be in full and in lieu of all ad valorem

taxes by the state, counties, cities, school districts, and other taxing districts upon any property

rights attached to or inherent in the right to producing potash and potash byproducts; upon

producing potash and potash byproducts leases; upon machinery, appliances, and equipment

used in and around any well producing potash or potash byproducts and actually used in the

operation of the well; and upon any investment in property. The land and the processing plant,

mining facility, or satellite facility must be assessed and taxed as other property within the taxing

district in which the property is situated. The tax under this chapter is not in lieu of income taxes.
N.D. Cent. Code § 57-63-04 — ND Code / Title 57 / Chapter 57-63 / Section 57-63-04
57-63-04. Reports - Extension
Status: in_force

57-63-04. Reports - Extension

1. On or before the last day of a quarter, each facility required to pay an assessment

under this chapter must make out a return for the quarter in the form and manner

prescribed by the commissioner. The facility shall report the number of licensed beds

as of the first day of the quarter, the amount of the assessment for the quarter covered

by the return, and include such further information the commissioner may require to

enable the commissioner to correctly compute and remit the assessment levied by this

chapter.

2. Upon request by a facility and a proper showing of the necessity, the commissioner

may grant to the facility an extension of time not exceeding thirty days for making a

return. If an extension is granted to a facility, the time the facility is required to make

payment of the assessment liability must be extended for the same period. Interest

must be charged upon the amount of the deferred payment at the rate of twelve

percent per annum from the date the assessment would have been due if the

extension had not been granted to the date the assessment is paid.

3. A return must be signed by a duly authorized agent of the facility and must contain a

written declaration that the return is made and subscribed under the penalties of this

chapter.
N.D. Cent. Code § 57-06-08 — ND Code / Title 57 / Chapter 57-06 / Section 57-06-08
57-06-08. Additional information from gas companies
Status: in_force

57-06-08. Additional information from gas companies

Each gas and pipeline company shall report further as follows:

1. The number of miles [kilometers] of pipeline in each taxing district in each county in

the state, separated and classified as to location, size, and character as may be

required by the tax commissioner; and

2. The cost of construction of such lines, fully equipped, together with the present value

per mile [1.61 kilometers] of such lines in each taxing district in each county.
N.D. Cent. Code § 57-43.2-14 — ND Code / Title 57 / Chapter 57-43.2 / Section 57-43.2-14
57-43.2-14. Commissioner to audit report and assess tax
Status: in_force

57-43.2-14. Commissioner to audit report and assess tax

1. The commissioner, or an authorized representative, may audit the records, books, and

papers and examine fuel and any equipment used to store, transport, or dispense fuel,

of a refiner, supplier, distributor, importer, exporter, terminal operator, retailer, or

common or contract carrier. For a person required to file a report, the examination and

audit must be done no later than three years after the due date of the report or three

years after the report was filed, whichever period expires later. The commissioner is

authorized to make assessments of tax, plus penalty and interest, or to issue credits or

refunds as determined on the basis of the examination and audit.

2. If it is determined upon audit that the tax due was twenty-five percent or more above

the amount reported on a report, the tax may be assessed, or a proceeding in court for

the collection of the tax may be begun without such assessment, at any time within six

years after the due date of the return, or six years after the return was filed, whichever

period expires later.

3. Except as otherwise provided in this chapter, the commissioner may audit any

consumer's claim for refund and, not later than three years after the due date of a

claim or three years after the claim was filed, whichever period expires later, assess

additional tax or issue an additional refund. If additional tax is found due or if an

additional tax refund applies, the commissioner shall notify the claimant in detail of the

reason for the increase or decrease. For any claim selected for audit, the claimant

shall provide additional verification as required by the commissioner of fuel purchases,

payment of the tax, use of the fuel for a purpose entitling the claimant to a refund, and

use of the fuel other than in a licensed motor vehicle.

4. If a person gives false or fraudulent information in a report or in a claim for refund, or if

the failure by a person to file a tax report is due to the fraudulent intent or the willful

attempt of the person in any manner to evade the tax, the time limitations in this

section do not apply, and the tax may be assessed, or a proceeding in court for the

collection of the tax may be begun without the assessment, at any time.

5. If before the expiration of the time prescribed in this chapter for the assessment of tax,

the commissioner and the person consent in writing to an extension of time for the

assessment of the tax, the tax may be assessed at any time prior to the expiration of

the period agreed upon. The period agreed upon may be extended by subsequent

agreements in writing made before the expiration of the period previously agreed

upon.

6. A determination of additional tax due issued to a person fixes the tax finally and

irrevocably unless the person against whom it is assessed, within thirty days after the

giving of notice of the determination, protests the determination under rules adopted

by the commissioner and in the manner provided in chapter 28-32.

7. A determination that a claim for a tax credit or refund is disallowed becomes finally and

irrevocably fixed unless the person claiming the refund, within thirty days after the

giving of notice of the determination, protests the determination under rules adopted

by the commissioner and in the manner provided in chapter 28-32.
N.D. Cent. Code § 57-38-50 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-50
57-38-50. Satisfaction of lien
Status: in_force

57-38-50. Satisfaction of lien

Upon payment of the tax, together with any accrued penalties and interest, as to which the

commissioner has filed a notice of lien, the commissioner shall index a satisfaction of the lien in

the central indexing system without fees or costs.
N.D. Cent. Code § 57-43.2-04.6 — ND Code / Title 57 / Chapter 57-43.2 / Section 57-43.2-04.6
57-43.2-04.6. Refund of tax for fuel used for a refrigeration unit on a truck
Status: in_force

57-43.2-04.6. Refund of tax for fuel used for a refrigeration unit on a truck

A consumer who buys or uses any special fuel for a refrigeration unit that has a separate

supply tank on a truck or trailer on which the special fuels tax imposed under section 57-43.2-02

has been paid may file a claim for a refund with the tax commissioner. The tax imposed under

section 57-43.2-03 must be deducted from the refund.
N.D. Cent. Code § 57-15-14.4 — ND Code / Title 57 / Chapter 57-15 / Section 57-15-14.4
57-15-14.4. School district mill levies for bonded indebtedness excepted
Status: repealed

57-15-14.4. School district mill levies for bonded indebtedness excepted

Repealed by S.L. 2015, ch. 137, § 38.
N.D. Cent. Code § 57-02-43 — ND Code / Title 57 / Chapter 57-02 / Section 57-02-43
57-02-43. Records
Status: repealed

57-02-43. Records

Repealed by S.L. 1975, ch. 524, § 2.
N.D. Cent. Code § 57-23-02 — ND Code / Title 57 / Chapter 57-23 / Section 57-23-02
57-23-02. Notice of equalization meetings to be published
Status: repealed

57-23-02. Notice of equalization meetings to be published

Repealed by S.L. 2013, ch. 443, § 41.
N.D. Cent. Code § 57-33.2-09 — ND Code / Title 57 / Chapter 57-33.2 / Section 57-33.2-09
57-33.2-09. Taxes paid on worthless accounts
Status: in_force

57-33.2-09. Taxes paid on worthless accounts

Distribution taxes paid from retail sales to accounts found to be worthless and charged off in

accordance with generally accepted accounting principles may be credited against subsequent

payment of taxes under section 57-33.2-03. If accounts that have been claimed as a credit

under this section are later collected, a tax under section 57-33.2-03 must be paid on the

amount collected.
N.D. Cent. Code § 57-02-23 — ND Code / Title 57 / Chapter 57-02 / Section 57-02-23
57-02-23. Number or name of school district to be listed
Status: repealed

57-02-23. Number or name of school district to be listed

Repealed by S.L. 1985, ch. 604, § 22.
N.D. Cent. Code § 57-02-42 — ND Code / Title 57 / Chapter 57-02 / Section 57-02-42
57-02-42. Personal property in transit - Definition - Exemption
Status: repealed

57-02-42. Personal property in transit - Definition - Exemption

Repealed by S.L. 1975, ch. 524, § 2.
N.D. Cent. Code § 57-40.3-03 — ND Code / Title 57 / Chapter 57-40.3 / Section 57-40.3-03
57-40.3-03. Separate and additional tax imposed
Status: repealed

57-40.3-03. Separate and additional tax imposed

Repealed by S.L. 1983, ch. 645, § 5.
N.D. Cent. Code § 57-39.2-26.2 — ND Code / Title 57 / Chapter 57-39.2 / Section 57-39.2-26.2
57-39.2-26.2. Allocation of revenues to senior citizen services and programs matching fund - Continuing appropriation
Status: in_force

57-39.2-26.2. Allocation of revenues to senior citizen services and programs

matching fund - Continuing appropriation.

Notwithstanding any other provision of law, a portion of sales, use, and motor vehicle excise

tax collections equal to the amount of revenue that would have been generated by a levy of

eighty-seven and one-half percent of one mill on the taxable valuation of all property in the state

subject to a levy under section 57-15-56 in the previous taxable year must be deposited by the

state treasurer in the senior citizen services and programs fund during the period from July first

through December thirty-first of each year. The state tax commissioner shall certify to the state

treasurer the portion of sales, use, and motor vehicle excise tax revenues which must be

deposited in the fund as determined under this section. Revenues deposited in the senior citizen

services and programs fund are provided as a standing and continuing appropriation for

allocation as provided in subsection 5 of section 57-15-56. Any unexpended and unobligated

amount in the senior citizen services and programs fund at the end of any biennium must be

transferred by the state treasurer to the state general fund.
N.D. Cent. Code § 57-19-01 — ND Code / Title 57 / Chapter 57-19 / Section 57-19-01
57-19-01. School district - Establishment of special reserve fund
Status: in_force

57-19-01. School district - Establishment of special reserve fund

Each school district in this state may establish and maintain a special reserve fund, subject

to the limitations in section 57-15-14.2. The balance of moneys in the fund may not exceed that

which could be produced by a levy of fifteen mills in that district for that year.
N.D. Cent. Code § 57-01-10 — ND Code / Title 57 / Chapter 57-01 / Section 57-01-10
57-01-10. Tax manuals - Distribution
Status: in_force

57-01-10. Tax manuals - Distribution

The state tax commissioner may prepare a manual or manuals in looseleaf form in which is

compiled the provisions of any or several of the tax laws administered by the state tax

commissioner with the rules, regulations, opinions, and other information relating to the

administration of the particular law or laws included in each manual. The state tax commissioner

may make each manual available for sale at a charge that will cover the cost of preparing and

mailing it and also may prepare and have available for sale, at an amount sufficient to cover all

costs, periodic supplements to each manual so as to provide the purchaser with current

information relating to the interpretation and administration of the various tax laws the state tax

commissioner administers.

All moneys received by the state tax commissioner from the sale of such manuals and the

supplements for them must be transmitted by the state tax commissioner at the end of each

month to the state treasurer for deposit by the state treasurer to the credit of the general fund.
N.D. Cent. Code § 57-39.2-28 — ND Code / Title 57 / Chapter 57-39.2 / Section 57-39.2-28
57-39.2-28. Refunds for Canadian residents
Status: in_force

57-39.2-28. Refunds for Canadian residents

The tax imposed under this chapter on gross receipts from sales made to a person who is a

resident of Canada may be refunded under the following conditions:

1. The Canadian resident was in North Dakota for the express purpose of making a

purchase, and not as a tourist.

2. The goods will be removed from North Dakota within thirty days of purchase and will

be used permanently outside North Dakota.

3. The Canadian resident applies in writing to the commissioner on a form as the

commissioner may prescribe reciting sufficient facts establishing the exempt status of

the sale.

4. The qualifying sale is one in which the total gross receipts from each individual

transaction, which may involve one or more items, equals twenty-five dollars or more.

5. The refund is fifteen dollars or more. Qualifying sales may be accumulated for periods

not in excess of one calendar year in order to reach the fifteen dollar limit.

6. Notwithstanding section 57-39.2-23, the commissioner may provide names and

addresses of Canadian residents claiming a North Dakota sales tax refund to the

director of the department of commerce division of tourism.
N.D. Cent. Code § 57-38.1-07 — ND Code / Title 57 / Chapter 57-38.1 / Section 57-38.1-07
57-38.1-07. Interest and dividends
Status: in_force

57-38.1-07. Interest and dividends

Interest and dividends are allocable to this state if the taxpayer's commercial domicile is in

this state.
N.D. Cent. Code § 57-15-16 — ND Code / Title 57 / Chapter 57-15 / Section 57-15-16
57-15-16. Tax levy for building fund in school districts
Status: in_force

57-15-16. Tax levy for building fund in school districts

1. The governing body of any school district shall levy taxes annually for a school

building fund, not in excess of twenty mills, which levy is in addition to and not

restricted by the levy limitations prescribed by law, when authorized to do so by sixty

percent of the qualified electors voting upon the question at a regular or special

election in any school district. The governing body of the school district may create the

building fund by appropriating and setting up in its budget for an amount not in excess

of twenty percent of the current annual appropriation for all other purposes combined,

exclusive of appropriations to pay interest and principal of the bonded debt, and not in

excess of the limitations prescribed by law. If a portion or all of the proceeds of the levy

have been allocated by contract to the payment of rentals upon contracts with the

state board of public school education as administrator of the state school construction

fund, the levy must be made annually by the governing body of the school district until

the full amount of all such obligations is fully paid. Any portion of a levy for a school

building fund which has not been allocated by contract with the state board of public

school education must be allocated by the governing body pursuant to section
N.D. Cent. Code § 57-15-28 — ND Code / Title 57 / Chapter 57-15 / Section 57-15-28
57-15-28. Emergency fund - County
Status: in_force

57-15-28. Emergency fund - County

The governing body of any county may levy a tax for emergency purposes not exceeding

the limitation in subsection 9 of section 57-15-06.7. The emergency fund may not be considered

in determining the budget or the amount to be levied for each fiscal year for normal tax

purposes but must be shown in the budget as an "emergency fund" and may not be deducted

from the budget as otherwise provided by law. Each county may create an emergency fund, and

all taxes levied for emergency purposes by any county, when collected, must be deposited in

the emergency fund, and must be used only for emergency purposes caused by the destruction

or impairment of any county property necessary for the conduct of the affairs of the county or

emergencies caused by nature. The emergency fund may not be used for the purchase of road

equipment. The emergency fund may not be used for any road construction or maintenance,

except for repair of roads damaged by nature within sixty days preceding the determination to

expend emergency funds; however, the emergency fund may be used to match federal funds

appropriated to mitigate damage to roads related to a federally declared disaster that occurred

more than sixty days preceding the determination. Any unexpended balance remaining in the

emergency fund at the end of any fiscal year must be kept in the fund. When the amount of

money in the emergency fund, plus the amount of money due the fund from outstanding taxes,

equals the amount produced by a levy of five mills on the taxable valuation of property in a

county with a population of thirty thousand or more, ten mills on the taxable valuation of property

in a county with a population of less than thirty thousand but more than five thousand, or fifteen

mills on the taxable valuation of property in a county with a population of five thousand or fewer,

the levy authorized by this section must be discontinued, and no further levy may be made until

required to replenish the emergency fund.
N.D. Cent. Code § 57-39.9-05 — ND Code / Title 57 / Chapter 57-39.9 / Section 57-39.9-05
57-39.9-05. Refunds - Continuing appropriation
Status: in_force

57-39.9-05. Refunds - Continuing appropriation

1. Refunds of the tax imposed under chapters 57-39.2, 57-39.5, 57-39.6, and 57-40.2,

which are subject to an agreement under this chapter, must be paid from the state

general fund, and are provided to the state treasurer as a standing and continuing

appropriation.

2. 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.

3. 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 is attributable.
N.D. Cent. Code § 57-51-02.4 — ND Code / Title 57 / Chapter 57-51 / Section 57-51-02.4
57-51-02.4. Shallow gas - Gross production tax exemption
Status: in_force

57-51-02.4. Shallow gas - Gross production tax exemption

Shallow gas produced during the first twenty-four months of production from and after the

date of first sales of gas from a well completed or recompleted in a shallow gas zone after

June 30, 2003, is exempted from the gross production tax levied under section 57-51-02.2. Gas

produced from such a well during testing prior to well completion or connection to a pipeline is

also exempt from the gross production tax.
N.D. Cent. Code § 57-62-04 — ND Code / Title 57 / Chapter 57-62 / Section 57-62-04
57-62-04. Energy infrastructure and impact office - Appointment of director
Status: in_force

57-62-04. Energy infrastructure and impact office - Appointment of director

There is hereby created an energy infrastructure and impact office, to be a division within

the office of the commissioner of the board of university and school lands, the director of which

must be appointed by and serve at the pleasure of the board of university and school lands. The

director shall have knowledge of state and local government and shall have experience or

training in the fields of taxation and accounting. The salary of the director must be set by the

commissioner of university and school lands within the limits of legislative appropriations. The

director may employ such other persons as may be necessary and may fix their compensation

within the appropriation made for such purpose. The board of university and school lands shall

fill any vacancy in the position of director in the same manner as listed above. All action by the

board of university and school lands, including appointment of a director, must be by majority

vote.
N.D. Cent. Code § 57-55-05 — ND Code / Title 57 / Chapter 57-55 / Section 57-55-05
57-55-05. Taxes in lieu of other property taxes
Status: in_force

57-55-05. Taxes in lieu of other property taxes

The taxes provided for in this chapter are in lieu of all property taxes upon such mobile

homes for the calendar year for which the tax permit is valid. However, such taxes may in no

way be construed as exempting any mobile home owner from the requirements of registering

such mobile home with the director of the department of transportation or securing license

plates entitling such mobile home to be hauled upon the state's highways pursuant to section

39-18-03.
N.D. Cent. Code § 57-02-24 — ND Code / Title 57 / Chapter 57-02 / Section 57-02-24
57-02-24. Assessors to list coal and minerals
Status: repealed

57-02-24. Assessors to list coal and minerals

Repealed by S.L. 2009, ch. 544, § 2.
N.D. Cent. Code § 57-15-28.1 — ND Code / Title 57 / Chapter 57-15 / Section 57-15-28.1
57-15-28.1. Judgment or claim payment levy limitations in political subdivisions
Status: in_force

57-15-28.1. Judgment or claim payment levy limitations in political subdivisions

A political subdivision, except a school district, levying a tax for the payment of a judgment

or a settlement of a claim in accordance with section 32-12.1-11 may levy a tax not exceeding

five mills. If the political subdivision held a liability insurance policy or insurance contract,

purchased by a political subdivision or a government self-insurance pool in which the political

subdivision participates pursuant to chapter 32-12.1, which provides coverage to at least the

liability limits under section 32-12.1-03 and that coverage was in force at the time of the

occurrence that gave rise to the claim of relief, the political subdivision may levy a tax not

exceeding a total of ten mills for the payment of a judgment or a settlement of a claim in

accordance with section 32-12.1-11. The tax levy limitations specified by law do not apply to mill

levies under this section, expressed in mills per dollar of taxable valuation of property in the

political subdivision.
N.D. Cent. Code § 57-39.2-15.3 — ND Code / Title 57 / Chapter 57-39.2 / Section 57-39.2-15.3
57-39.2-15.3. Liability of a general partner in a limited liability limited partnership
Status: in_force

57-39.2-15.3. Liability of a general partner in a limited liability limited partnership

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

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

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

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

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

discharge a general partner's liability for a prior failure of the partnership to file a return

or remit the tax due. The taxes, penalty, and interest may be assessed and collected

pursuant to the provisions of this chapter.

2. If the general partners elect not to be personally liable for the failure to file the required

returns or to pay the tax due, the limited liability limited partnership must make a cash

deposit or post and maintain with the commissioner a bond or undertaking executed

by a surety company authorized to do business in this state. The cash deposit, bond,

or undertaking must be in an amount equal to the estimated annual sales tax liability of

the limited liability limited partnership.
N.D. Cent. Code § 57-43.3-23 — ND Code / Title 57 / Chapter 57-43.3 / Section 57-43.3-23
57-43.3-23. Penalty and interest - Violations
Status: in_force

57-43.3-23. 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 the

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 § 57-39.2-04.20 — ND Code / Title 57 / Chapter 57-39.2 / Section 57-39.2-04.20
57-39.2-04.20. Sales and use tax exemption for materials used in construction, expansion, or environmental upgrade of a renewable feedstock refinery
Status: in_force

57-39.2-04.20. Sales and use tax exemption for materials used in construction,

expansion, or environmental upgrade of a renewable feedstock refinery.

1. As used in this section:

a. "Environmental upgrade" means an investment of more than one hundred

thousand dollars in machinery, equipment, and related facilities for reducing

emissions, increasing efficiency, or enhancing reliability of the equipment at a

new or existing renewable feedstock refinery.

b. "Renewable feedstock" means "renewable biomass" as defined in 40 CFR

section 80.1401.

c. "Renewable feedstock refinery" means a facility in this state which creates

gasoline, jet fuel, or other transportation fuels by refining renewable feedstock

through deoxygenation and has a nameplate capacity of processing of no fewer

than five thousand barrels of renewable feedstock per day, and all adjacent units

that are used in the processing of renewable feedstock.

2. Gross receipts from sales of tangible personal property used in constructing,

expanding, or making an environmental upgrade to a renewable feedstock refinery are

exempt from taxes under this chapter.

3. The exemption may be received only at the time of purchase. To receive the

exemption, the owner of the renewable feedstock refinery must receive a certificate

from the tax commissioner indicating the tangible personal property used to construct,

expand, or make environmental upgrades to a renewable feedstock refinery that the

owner intends to purchase qualifies for the exemption under this section.

4. This chapter and chapter 57-40.2 apply to an exemption under this section.
N.D. Cent. Code § 57-02-03 — ND Code / Title 57 / Chapter 57-02 / Section 57-02-03
57-02-03. Property subject to taxation
Status: in_force

57-02-03. Property subject to taxation

All property in this state is subject to taxation unless expressly exempted by law.
N.D. Cent. Code § 57-01-03 — ND Code / Title 57 / Chapter 57-01 / Section 57-01-03
57-01-03. Office of commissioner
Status: in_force

57-01-03. Office of commissioner

The office of the tax commissioner must be at the state capitol. The tax commissioner may

appoint such deputies, employees, clerks, experts, and other persons as are necessary in

maintaining the tax commissioner's office and performing duties for which the legislative

assembly may appropriate funds.
N.D. Cent. Code § 57-38-34.1 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-34.1
57-38-34.1. Optional card income tax return
Status: repealed

57-38-34.1. Optional card income tax return

Repealed by S.L. 2001, ch. 526, § 3.
N.D. Cent. Code § 57-12-03 — ND Code / Title 57 / Chapter 57-12 / Section 57-12-03
57-12-03. Duties of county auditor
Status: in_force

57-12-03. Duties of county auditor

The county auditor shall act as clerk of the county board of equalization and shall keep an

accurate journal or record of the proceedings and orders of said board, showing the facts and

evidence upon which its action is based. Such record must be published as other proceedings

of the board of county commissioners are published, and a copy of such published proceedings

must be transmitted to the state tax commissioner with the abstract of assessment required by

law.
N.D. Cent. Code § 57-38-01.12 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-01.12
57-38-01.12. Reporting of investment credit carryback for prior taxable years
Status: repealed

57-38-01.12. Reporting of investment credit carryback for prior taxable years

Repealed by S.L. 1983, ch. 628, § 2.
N.D. Cent. Code § 57-20-22 — ND Code / Title 57 / Chapter 57-20 / Section 57-20-22
57-20-22. Disposition of penalty and interest
Status: in_force

57-20-22. Disposition of penalty and interest

All penalties on general taxes and interest on certificates of sale issued, or deemed to be

issued to the county, or tax liens against the property belong to the county and become a part of

the general fund or of any other fund as the county commissioners may direct, except penalties

and interest collected on taxes and parts of taxes due to townships, cities, school districts, and

park districts and on special assessments for public improvements, which must be paid to the

municipality levying the same, or whatever other taxing district or agency thereof is entitled to

the original amount of the taxes or assessments.
N.D. Cent. Code § 57-15-08 — ND Code / Title 57 / Chapter 57-15 / Section 57-15-08
57-15-08. General fund levy limitations in cities
Status: in_force

57-15-08. General fund levy limitations in cities

The aggregate amount levied for city general fund purposes may not exceed an amount

produced by a levy of one hundred five mills on the taxable valuation of property in the city. A

city, when authorized by a majority vote of the electors of the city voting on the question at a

regularly scheduled or special election called for such purpose pursuant to a resolution

approved by the governing body of the city, may increase the maximum mill levy for general city

purposes by not more than ten mills.
N.D. Cent. Code § 57-02.4-02 — ND Code / Title 57 / Chapter 57-02.4 / Section 57-02.4-02
57-02.4-02. Crew housing permit fees - Fee revenue sharing with other taxing districts
Status: in_force

57-02.4-02. Crew housing permit fees - Fee revenue sharing with other taxing

districts.

A city, for property within city limits, or a county, for property outside city limits, may impose

crew housing permit fees that apply to crew housing facilities. Crew housing permit fees

imposed by a city or county must be determined on the basis of the value of services and

facilities provided to the crew housing facility by the city or county, or both. A city or county

imposing fees under this section may share revenues from the fees with other taxing districts in

which the property is located.
N.D. Cent. Code § 57-43.2-39 — ND Code / Title 57 / Chapter 57-43.2 / Section 57-43.2-39
57-43.2-39. Interstate motor carrier required to obtain license - Display - Revocation or cancellation of license - Occasional trip permits in lieu of license
Status: in_force

57-43.2-39. Interstate motor carrier required to obtain license - Display - Revocation

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

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

requirements of a cooperative agreement authorized by section 57-43.2-37 and is

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

agreement.

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

may not be assigned or transferred.

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

the cooperative agreement authorized by section 57-43.2-37 and the license shall be

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

the agreement.

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

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

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

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

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

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

director.
N.D. Cent. Code § 57-38.5-01 — ND Code / Title 57 / Chapter 57-38.5 / Section 57-38.5-01
57-38.5-01. Definitions
Status: in_force

57-38.5-01. Definitions

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

1. "Director" means the director of the department of commerce division of economic

development and finance.

2. "Passthrough entity" has the same meaning as in section 57-38-01.

3. "Primary sector business" has the meaning provided in section 1-01-49 but does not

include an agricultural commodity processing facility as defined under section

57-38.6-01.

4. "Qualified business" means a business other than a real estate investment trust which

is a primary sector business that:

a. Is incorporated or its satellite operation is incorporated as a for-profit corporation,

passthrough entity, or joint venture;

b. Is in compliance with the requirements for filings with the insurance commissioner

under the securities laws of this state;

c. Has North Dakota residents as a majority of its employees in the North Dakota

principal office or the North Dakota satellite operation;

d. Has its principal office in this state and has the majority of its business activity

performed in this state, except sales activity, or has a significant operation in

North Dakota that has or is projected to have more than ten employees or one

hundred fifty thousand dollars of sales annually; and

e. Relies on innovation, research, or the development of new products and

processes in its plans for growth and profitability.

5. "Taxpayer" means an individual, estate, or trust or a corporation, passthrough entity, or

an angel fund. The term does not include a real estate investment trust.
N.D. Cent. Code § 57-15-47 — ND Code / Title 57 / Chapter 57-15 / Section 57-15-47
57-15-47. Conduct of election
Status: repealed

57-15-47. Conduct of election

Repealed by omission from this code.
N.D. Cent. Code § 57-28-07 — ND Code / Title 57 / Chapter 57-28 / Section 57-28-07
57-28-07. Form of notice for publication
Status: in_force

57-28-07. Form of notice for publication

The notice of foreclosure of tax lien to be served by publication must be substantially in the

following form:

I, __________, county auditor, of ___________ County, North Dakota, give notice that

the real estate hereinafter described has a lien for delinquent taxes against it for the year

_____, and unless the tax and special assessments, with interest, penalties, and cost of

foreclosure action are paid, on or before October first after the date of this notice, the real

estate will become the absolute property in fee of this county, subject to the lien for

installments of special assessments certified or to be certified to the county auditor or which

may become due subsequent to the time of service of this notice, and the former owner,

mortgagees, lienholders, and other interested persons therein will be forever foreclosed and

barred from asserting any further rights to the real estate. The following is a list of the real

estate on which the tax lien will be foreclosed on October first. Opposite each description of

the real estate appears any street address of the property, the name of the owner of the

record title, and the amount which must be paid to satisfy the tax lien. (List descriptions,

names of owners, and amount necessary to satisfy the tax lien.)

Given pursuant to authority of law on ______________, ______.

The failure to include the street address in the notice does not affect the validity of the notice.
N.D. Cent. Code § 57-06-21 — ND Code / Title 57 / Chapter 57-06 / Section 57-06-21
57-06-21. Maps - Reports to county auditors
Status: in_force

57-06-21. Maps - Reports to county auditors

1. By January first of each year, the county auditor shall provide to each company

required to be assessed under this chapter a current map of the county showing the

boundaries of each taxing district in the county.

2. By February fifteenth of each year, each company required to be assessed under this

chapter shall file with:

a. The county auditor of each county within which any part of its operative property

is located, a report containing a copy of the information required in subsection 16

of section 57-06-06, subsection 1 of section 57-06-07, and subsection 1 of

section 57-06-08. The report must provide a general description of all the

company's property located within the county, with operative and nonoperative

property listed separately. The report must give the length of the line or lines

within the county and the length in each taxing district of each line constituting

part of a single and continuous line or property.

b. The county auditor and the tax commissioner, a map of all the company's lines

within the county showing clearly the length of the company's lines within each

taxing district as of January first of that year.
N.D. Cent. Code § 57-02-53 — ND Code / Title 57 / Chapter 57-02 / Section 57-02-53
57-02-53. Assessment notice to property owner
Status: in_force

57-02-53. Assessment notice to property owner

1. An assessor shall deliver written notice of the amount of the true and full value of each

parcel of taxable property for the current and previous year, including improvements,

which have been assessed by the assessor.

2. Delivery of written notice to a property owner under this section must be completed at

least fifteen days before the meeting of the local board of equalization.

3. The tax commissioner shall prescribe suitable forms for written notices under this

section. The written notice under this section must contain:

a. The true and full value of the parcel of taxable property, including improvements,

that the assessor determined for the current year and for the previous year.

b. The date, time, and location for the meeting of the local board of equalization of

the assessment district in which the parcel of taxable property is located and the

meeting date, time, and location of the county board of equalization.

4. Delivery of written notice under this section must be by personal delivery to the

property owner, mail addressed to the property owner at the property owner's

last-known address, or electronic mail to the property owner directed with verification

of receipt to an electronic mail address at which the property owner has consented to

receive notice.
N.D. Cent. Code § 57-38-01.23 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-01.23
57-38-01.23. Income tax credit for biodiesel or green diesel sales equipment costs
Status: in_force

57-38-01.23. Income tax credit for biodiesel or green diesel sales equipment costs

A seller of biodiesel fuel or green diesel fuel is entitled to a credit against tax liability

determined under section 57-38-30 or 57-38-30.3 in the amount of ten percent per year for five

years of the biodiesel or green diesel fuel seller's direct costs incurred to adapt or add

equipment to a facility, licensed under section 57-43.2-05, to enable the facility to sell diesel fuel

containing at least two percent biodiesel fuel or green diesel fuel by volume. For purposes of

this section, "biodiesel fuel" and "green diesel fuel" mean fuel as defined in section 57-43.2-01.

The credit under this section may not exceed a taxpayer's liability as determined under this

chapter for the taxable year and each year's unused credit amount may be carried forward for

up to five taxable years. A biodiesel or green diesel fuel seller is limited to fifty thousand dollars

in the cumulative amount of credits under this section for all taxable years. A biodiesel or green

diesel fuel seller may not claim a credit under this section for any taxable year before the

taxable year in which the facility begins selling biodiesel or green diesel fuel containing at least

two percent biodiesel or green diesel fuel by volume, but eligible costs incurred before the

taxable year sales begin may be claimed for purposes of the credit under this section for taxable

years on or after the taxable year sales of biodiesel or green diesel fuel begin.

A passthrough entity entitled to the credit under this section must be considered to be the

taxpayer for purposes of this section, and the amount of the credit allowed must be determined

at the passthrough entity level. The amount of the total credit determined at the entity level must

be passed through to the partners, shareholders, or members in proportion to their respective

interests in the passthrough entity.
N.D. Cent. Code § 57-43.3-07 — ND Code / Title 57 / Chapter 57-43.3 / Section 57-43.3-07
57-43.3-07. Allocation of unclaimed refund revenue - Appropriation
Status: in_force

57-43.3-07. Allocation of unclaimed refund revenue - Appropriation

The tax collected by the commissioner under section 57-43.3-02, upon which no refund is

claimed, and those revenues remaining as unclaimed refunds must be transferred to the state

treasurer, who shall deposit the moneys in the aeronautics commission special fund. These

funds are appropriated to the commission.
N.D. Cent. Code § 57-39.4-03 — ND Code / Title 57 / Chapter 57-39.4 / Section 57-39.4-03
57-39.4-03. (302) State and local tax bases
Status: in_force

57-39.4-03. (302) State and local tax bases

The tax base for local jurisdictions shall be identical to the state tax base unless otherwise

prohibited by federal law. This section does not apply to sales or use taxes levied on fuel used

to power motor vehicles, aircraft, locomotives, or watercraft, or to electricity, piped natural or

artificial gas, or other fuels delivered by the seller and the retail sale or transfer of motor

vehicles, aircraft, watercraft, modular homes, manufactured homes, or mobile homes.
N.D. Cent. Code § 57-39.4-24 — ND Code / Title 57 / Chapter 57-39.4 / Section 57-39.4-24
57-39.4-24. (323) Caps and thresholds
Status: in_force

57-39.4-24. (323) Caps and thresholds

1. No member state may have caps or thresholds on the application of state sales or use

tax rates or exemptions that are based on the value of the transaction or item or have

caps that are based on the application of the rates unless the member state assumes

the administrative responsibility in a manner that places no additional burden on the

retailer.

2. No member state that has local jurisdictions that levy a sales or use tax may place

caps or thresholds on the application of local rates or use tax rates or exemptions that

are based on the value of the transaction or item.

3. The provisions of this section do not apply to sales or use taxes levied on the retail

sale or transfer of motor vehicles, aircraft, watercraft, modular homes, manufactured

homes, or mobile homes or to instances when the burden of administration has been

shifted from the retailer.

4. For states that have a cap or threshold on clothing before January 1, 2006, the

provisions of this section do not apply to sales or use tax thresholds for exemptions

that are based on the value of "essential clothing" except as provided in the library of

definitions.
N.D. Cent. Code § 57-38.1-19 — ND Code / Title 57 / Chapter 57-38.1 / Section 57-38.1-19
57-38.1-19. Purpose
Status: in_force

57-38.1-19. Purpose

This chapter must be so construed as to effectuate its general purpose to make uniform the

law of those states which enact it.
N.D. Cent. Code § 57-51-13 — ND Code / Title 57 / Chapter 57-51 / Section 57-51-13
57-51-13. False report deemed perjury
Status: repealed

57-51-13. False report deemed perjury

Repealed by S.L. 1975, ch. 106, § 673.
N.D. Cent. Code § 57-40.5-01 — ND Code / Title 57 / Chapter 57-40.5 / Section 57-40.5-01
57-40.5-01. Definitions
Status: in_force

57-40.5-01. Definitions

The following words, terms, and phrases, when used in this chapter, have the meaning

ascribed to them in this section, except when the context clearly indicates a different meaning:

1. "Aircraft" includes airplanes, helicopters, manned balloons, and ultralight vehicles.

2. "Director" means the director of aeronautics.

3. "Purchase price" means the total amount paid for the aircraft whether paid in money or

otherwise, provided, however, that when an aircraft or a motor vehicle that will be

subject to the motor vehicle excise tax imposed by chapter 57-40.3, is taken in trade

on an aircraft taxable under this chapter, the trade-in value allowed by the person

selling the aircraft must be deducted from the selling price to establish the purchase

price of the aircraft being sold and the trade-in allowance allowed by the seller on an

aircraft accepted as a trade-in constitutes the purchase price of an aircraft. "Purchase

price" also means the fair market value when no current purchase is involved and the

aircraft is moved by the owner or user from any other state into this state and on which

no sales, use, or excise tax was paid by the owner or user to any other state, or on

which a sales, use, or excise tax was paid by the owner or user to another state which

does not have reciprocity with this state, and for which aircraft registration is required

by section 2-05-11 or registration and licensing required is by section 2-05-18. If an

aircraft is purchased by a person who has paid the excise tax and who has had an

aircraft stolen or destroyed, a credit must be allowed in the amount the purchaser has

paid in tax on the stolen or destroyed aircraft. The purchaser must provide the director

with a notarized statement from the insurance company verifying the fact that the

original aircraft was a total loss and stating the amount compensated by the insurance

company for the loss. The statement from the insurance company must accompany

the purchaser's application for a certificate of registration for the replacement aircraft.

In instances in which a licensed aircraft dealer or established fixed-base aviation

operator located at an airport open for public use and approved by the aeronautics

commission, places into service a new or used aircraft for the purpose of renting,

leasing, or dealership or fixed-base aviation operator utility service, the reasonable

value of the new or used replacement aircraft must be included as a trade-in value if

the new or replacement aircraft is properly registered with the aeronautics

commission. "Purchase price" when the aircraft is acquired by gift or other transfer for

a nominal or no monetary consideration also includes the average value of similar

aircraft, established by standards as determined by the director. "Purchase price"

when an aircraft is manufactured by a person who registered it under the laws of this

state means the manufactured cost of such aircraft and manufactured cost means the

amount expended for materials, labor, and other properly allocable costs of

manufacture except that, in the absence of actual expenditures for the manufacture of

a part or all of the aircraft, manufactured cost means the reasonable value of the

completed aircraft, as determined by the director.

4. "Purchaser" means any person owning or in possession of an aircraft who makes

application to the director for registration of such aircraft.

5. "Sale", "sells", "selling", "purchase", or "acquired" includes any transfer of title or

ownership of an aircraft by way of gift, exchange, barter, or by any other manner for or

without consideration.

6. "Use" means the exercise by any person of any right incident to ownership of an

aircraft, except that it does not include the sale or holding for sale of such an aircraft in

the regular course of business.
N.D. Cent. Code § 57-43.2-07.2 — ND Code / Title 57 / Chapter 57-43.2 / Section 57-43.2-07.2
57-43.2-07.2. Qualification for importer license
Status: in_force

57-43.2-07.2. 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 § 57-15-04 — ND Code / Title 57 / Chapter 57-15 / Section 57-15-04
57-15-04. State taxes - When levied - Certification
Status: repealed

57-15-04. State taxes - When levied - Certification

Repealed by S.L. 1981, ch. 567, § 2.
N.D. Cent. Code § 57-40.2-17 — ND Code / Title 57 / Chapter 57-40.2 / Section 57-40.2-17
57-40.2-17. Disposition of excess tax collections
Status: in_force

57-40.2-17. Disposition of excess tax collections

Whenever a retailer maintaining a place of business in this state has collected a use tax

from a customer in excess of the amount prescribed or due under this chapter, and if the retailer

does not refund the excessive tax collected to the customer, the amount so collected by the

retailer must be paid by the retailer to the tax commissioner in the return filed for the period in

which the excessive collection occurred. If the excessive collection is subsequently refunded by

the retailer to the customer, the retailer may file an amended return with the tax commissioner

for the period the excess tax was collected and file a claim for refund.
N.D. Cent. Code § 57-36-17 — ND Code / Title 57 / Chapter 57-36 / Section 57-36-17
57-36-17. Hearing - Appeals from decision of the tax commissioner
Status: in_force

57-36-17. Hearing - Appeals from decision of the tax commissioner

Except as provided in section 57-36-14, any person aggrieved because of any action or

decision of the tax commissioner under the provisions of this chapter has the right to a hearing

by the tax commissioner and has the right to appeal from the decision of the tax commissioner

on such hearing, all in accordance with the provisions of chapter 28-32.
N.D. Cent. Code § 57-06-17.5 — ND Code / Title 57 / Chapter 57-06 / Section 57-06-17.5
57-06-17.5. Natural gas pipeline infrastructure to underserved communities - Exemption
Status: in_force

57-06-17.5. Natural gas pipeline infrastructure to underserved communities -

Exemption.

All property, excluding the land on which it is situated, which is part of a natural gas

transmission or distribution pipeline system constructed in this state is exempt from taxation for

a period of fifteen years following the taxable year in which the pipeline becomes operational.

The exemption under this section applies if:

1. Construction of the pipeline commences after January 1, 2023.

2. The pipeline provides service to a city or township located within the state in which the

majority of households or businesses did not have access to natural gas service as of

January 1, 2023.

3. The pipeline is located within this state.
N.D. Cent. Code § 57-43.2-06 — ND Code / Title 57 / Chapter 57-43.2 / Section 57-43.2-06
57-43.2-06. License, fee, and bond
Status: repealed

57-43.2-06. License, fee, and bond

Repealed by S.L. 1999, ch. 526, § 84.
N.D. Cent. Code § 57-15-17.1 — ND Code / Title 57 / Chapter 57-15 / Section 57-15-17.1
57-15-17.1. Discontinuation of special funds - Required transfers
Status: repealed

57-15-17.1. Discontinuation of special funds - Required transfers

Repealed by S.L. 2015, ch. 137, § 38.
N.D. Cent. Code § 57-38-34.4 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-34.4
57-38-34.4. Requirement to report federal changes
Status: in_force

57-38-34.4. Requirement to report federal changes

1. If a person's federal taxable income or federal income tax liability for any taxable year

is changed or corrected by the United States internal revenue service, or other

competent authority, the person shall report the changes or corrections within ninety

days after the date of the final determination of them by filing an amended state

income tax return or other information as required by the tax commissioner.

2. Notwithstanding the provisions of subsection 1, if a person files an amended federal

income tax return for any taxable year, the person shall file an amended state income

tax return and a copy of the amended federal income tax return within ninety days

after the amended federal income tax return is filed.
N.D. Cent. Code § 57-32-01.3 — ND Code / Title 57 / Chapter 57-32 / Section 57-32-01.3
57-32-01.3. Allocation of value
Status: repealed

57-32-01.3. Allocation of value

Repealed by S.L. 1987, ch. 684, § 3.
N.D. Cent. Code § 57-43.2-23 — ND Code / Title 57 / Chapter 57-43.2 / Section 57-43.2-23
57-43.2-23. Violations
Status: repealed

57-43.2-23. Violations

Repealed by S.L. 1999, ch. 526, § 84.
N.D. Cent. Code § 57-02-39 — ND Code / Title 57 / Chapter 57-02 / Section 57-02-39
57-02-39. Irregularities of land to be platted into lots if required
Status: in_force

57-02-39. Irregularities of land to be platted into lots if required

If any tract or lot of land is divided into irregular shapes which can be described only by

metes and bounds, or if any addition or subdivision which already has been platted into blocks

and lots and subsequently sold into parts of blocks or lots which can be described only by metes

and bounds, or if the courses, distances, and sizes of each lot or fractional lot are not given or

marked upon the plat so that the precise location of each lot and fractional lot can be

ascertained accurately, surveyed, or laid out, the owner of such tract or tracts, upon the request

of the county auditor, shall have such land platted or replatted, as the case may be, into lots or

blocks according to deeds on record. If such plat cannot be made without an actual survey of

the land, the same must be surveyed and platted and the plat thereof recorded. If the owners of

any such tract refuse or neglect to cause such plat and survey, when necessary, to be made

and recorded within thirty days after such request, the county surveyor, or some other

competent surveyor, upon the request of the county auditor, shall make out such plat from the

records of the recorder if practicable, but if it cannot be made from such records, then the

surveyor shall make the necessary survey and plat thereof, and the county auditor shall have

the same recorded, but no such plat may be recorded until approved by the city engineer of the

city affected thereby, and if there is no city engineer, then by the county surveyor. A certificate of

the approval of such plat must be made by the officer making the same endorsed on the plat or

map. Such certificate also must be recorded and forms a part of the record. When such plat has

been duly certified and recorded, any description of the property in accordance with the number

and description set forth in such plat must be deemed a good and valid description of the lots or

parcels of land so described. No such plat or description may bear the name or number which

already has been applied to any plat or description previously made and recorded as a part of

any such city. When the owner of such land fails to comply with the provisions of this section,

the cost of surveying, platting, and recording must be paid by the county, upon allowance by the

board of county commissioners, and the amount thereof must be added to the taxes upon such

tracts or lots the ensuing year. Such taxes, when collected, must be credited to the county

general fund. The surveyor making such survey or plat is entitled to receive for services in

making the same the compensation allowed by law for doing other county surveying or platting,

and such fees become a legal charge upon such tracts of land.
N.D. Cent. Code § 57-28-11 — ND Code / Title 57 / Chapter 57-28 / Section 57-28-11
57-28-11. Hearing on appraisal or reappraisal
Status: in_force

57-28-11. Hearing on appraisal or reappraisal

After an appraisal or reappraisal of property acquired by tax deed, the board of county

commissioners shall set a date for hearing objections to the minimum sale price determined. At

least ten days before the hearing, the county auditor shall mail to the auditor of any city, or the

clerk of the board of supervisors of any township, in which appraised property is located a

written notice stating the time when objections to the established minimum sale price will be

heard. Any member or representative of the governing body of any taxing district may appear at

the hearing with reference to the fair market value of appraised property, and the board may

make appropriate changes in the minimum sale price of property.
N.D. Cent. Code § 57-61-01.9 — ND Code / Title 57 / Chapter 57-61 / Section 57-61-01.9
57-61-01.9. Severance and sales and use tax exemptions for coal used in a coal processing facility that utilizes coal as a feedstock
Status: in_force

57-61-01.9. Severance and sales and use tax exemptions for coal used in a coal

processing facility that utilizes coal as a feedstock.

1. Severance tax may not be imposed on the first one million tons [907,184.74 metric

tons] of coal per year used as a feedstock by a coal processing facility that utilizes coal

as a feedstock in this state as defined in section 57-39.2-04.21.

2. The owner or operator of a coal processing facility that utilizes coal as a feedstock

shall certify to the coal mine owner or operator the amount of coal measured in tons:

a. Purchased for use as a feedstock by the facility.

b. Used as a feedstock by the facility for extraction of critical minerals or rare earth

elements from lignite coal.

c. Used as a feedstock by the facility to create tangible personal property other than

electricity, water, gas, or steam from lignite coal, including lignite coal from which

critical minerals or rare earth elements have been extracted.

d. Resold or used in any manner other than as a feedstock at the facility, including

use in an electrical generating plant or coal gasification facility.

3. The coal mine owner or operator shall report the amounts certified under subsection 2.

The amount of coal certified under subdivision d of subsection 2 is not eligible for the

exemption in this section. The coal mine owner or operator shall report the amount of

coal certified under subdivision d of subsection 2 on its return for the month following

the month of certification and shall remit the severance tax due with the return. The tax

commissioner shall waive penalty and interest under section 57-61-05 for severance

tax remitted in accordance with this subsection.
N.D. Cent. Code § 57-20-13 — ND Code / Title 57 / Chapter 57-20 / Section 57-20-13
57-20-13. Negotiable paper may be accepted for taxes and fees
Status: in_force

57-20-13. Negotiable paper may be accepted for taxes and fees

The county treasurer, and other officials charged with the duty of collecting public moneys,

in their discretion, may accept bank checks, bank drafts, and express and post-office money

orders in payment of any tax, assessment, fee, or license. Upon payment of taxes, the treasurer

shall note on the tax receipt the method or manner, whether in cash, or by check, draft, or

money order, and a like notation must be made on the tax list, and in case of satisfaction of tax

lien, the notation as to method or manner of payment must be made on the auditor's satisfaction

of tax lien record.
N.D. Cent. Code § 57-36-08 — ND Code / Title 57 / Chapter 57-36 / Section 57-36-08
57-36-08. Stamps prepared by commissioner
Status: repealed

57-36-08. Stamps prepared by commissioner

Repealed by S.L. 1991, ch. 665, § 10.
N.D. Cent. Code § 57-36-09.4 — ND Code / Title 57 / Chapter 57-36 / Section 57-36-09.4
57-36-09.4. Governor and manager liability
Status: in_force

57-36-09.4. 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 under 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 tobacco products tax liability of the limited

liability company.
N.D. Cent. Code § 57-20-28 — ND Code / Title 57 / Chapter 57-20 / Section 57-20-28
57-20-28. Collection of real estate taxes on leasehold or other possessory interest
Status: in_force

57-20-28. Collection of real estate taxes on leasehold or other possessory interest

1. If any holder of a leasehold or other possessory interest in exempt real property

neglects or refuses to pay any real estate taxes legally assessed and levied on that

property at the time required by law for the payment of real property taxes, the taxes

shall constitute a personal charge against the holder of the lease or other possessory

interest from and after the day they become due, and all of the provisions of law with

respect to the enforcement of collection of personal property taxes are applicable.

2. For property subject to assessment under the provisions of subsection 2 of section

57-02-26, taxes upon the property constitute a personal charge against the lease or

easement holder from and after the day they become due, and all of the provisions of

law with respect to the enforcement of collection of personal property taxes are

applicable.
N.D. Cent. Code § 57-15-05 — ND Code / Title 57 / Chapter 57-15 / Section 57-15-05
57-15-05. County tax levy
Status: in_force

57-15-05. County tax levy

The board of county commissioners, in levying county taxes, is limited to the amount

necessary to meet the appropriations included in the county budget for the ensuing fiscal year,

and to provide a reserve fund as limited in this chapter, together with a tax sufficient in amount

to pay the interest on the bonded debt of the county and to provide a sinking fund to pay the

principal at maturity. The county budget shall show the complete expenditure program of the

county for the ensuing fiscal year and the sources of revenue from which it is to be financed.
N.D. Cent. Code § 57-02-27.3 — ND Code / Title 57 / Chapter 57-02 / Section 57-02-27.3
57-02-27.3. Taxable valuation of centrally assessed wind turbine electric generators
Status: repealed

57-02-27.3. Taxable valuation of centrally assessed wind turbine electric generators

Repealed by S.L. 2007, ch. 504, § 5.
N.D. Cent. Code § 57-39.4-33 — ND Code / Title 57 / Chapter 57-39.4 / Section 57-39.4-33
57-39.4-33. (331) Relief from certain liability for purchasers
Status: in_force

57-39.4-33. (331) Relief from certain liability for purchasers

1. A member state shall relieve a purchaser from liability for penalty to that member state

and its local jurisdictions for having failed to pay the correct amount of sales or use tax

in the following circumstances:

a. A purchaser's seller or certified service provider relied on erroneous data

provided by that member state on tax rates, boundaries, taxing jurisdiction

assignments, or in the taxability matrix completed under section 57-39.4-29.

b. A purchaser holding a direct pay permit relied on erroneous data provided by that

member state on tax rates, boundaries, taxing jurisdiction assignments, or in the

taxability matrix completed by that member state under section 57-39.4-29.

c. A purchaser relied on erroneous data provided by that member state in the

taxability matrix completed by that member state under section 57-39.4-29.

d. A purchaser using databases under subsections 6, 7, and 8 of section 57-39.4-06

relied on erroneous data provided by that member state on tax rates, boundaries,

or taxing jurisdiction assignments. After providing adequate notice as determined

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

database for assigning taxing jurisdictions under subsection 7 or 8 of section

57-39.4-06 may cease providing liability relief for errors resulting from the reliance

on the database provided by the member state under the provisions of

subsection 6 of section 57-39.4-06.

2. Except when prohibited by a member state's constitution, a member state shall also

relieve a purchaser from liability for tax and interest to that member state and its local

jurisdictions for having failed to pay the correct amount of sales or use tax in the

circumstances described in subsection 1, provided that with respect to reliance on the

taxability matrix completed by that member state under section 57-39.4-29, such relief

is limited to the state's erroneous classification in the taxability matrix of terms included

in the agreement as "taxable", "exempt", "included in sales price", "excluded from

sales price", "included in the definition", or "excluded from the definition".

3. For purposes of this section, the term "penalty" means an amount imposed for

noncompliance that is not fraudulent, willful, or intentional which is in addition to the

correct amount of sales or use tax and interest.

4. A member state may allow relief on terms and conditions more favorable to a

purchaser than the terms required by this section.
N.D. Cent. Code § 57-36-09.2 — ND Code / Title 57 / Chapter 57-36 / Section 57-36-09.2
57-36-09.2. Examination and correction of returns - Collection of taxes
Status: in_force

57-36-09.2. Examination and correction of returns - Collection of taxes

1. As soon as practicable after any return required by this chapter is filed, the tax

commissioner shall examine the return and correct it, if necessary, according to the tax

commissioner's best judgment and information. The return, with the tax

commissioner's corrections, if any, is prima facie correct and is prima facie evidence of

the correctness of the amount of tax due, as shown therein. Proof of any such

correction by the tax commissioner may be made at any hearing before the tax

commissioner or in any legal proceeding by a copy of the pertinent record of the tax

commissioner under the certificate of the custodian of the original official record. Such

a certified copy must, without further proof, be admitted into evidence before the tax

commissioner or in any legal proceeding and is prima facie proof of the correctness of

the amount of tax due, as shown therein. If the tax commissioner finds that any

amount of tax is due under this chapter from any person and is unpaid, the tax

commissioner shall notify such person of the deficiency, stating that the tax

commissioner proposes to assess the amount due with interest and penalties as

hereinafter provided. If a deficiency disclosed by the tax commissioner's examination

cannot be allocated by the tax commissioner to a particular month or months, the tax

commissioner shall notify such person of the deficiency, stating the tax commissioner's

intention to assess the amount due for a given period without allocating it to any

particular month or months, with the penalty provided in the case of other corrected

returns. If any person making any return dies or becomes incompetent at any time

before the tax commissioner issues notice that the tax commissioner proposes to

assess an amount due, that notice must be issued to the administrator, executor, or

other legal representative, as such, of that person.

2. If, within fifteen days after mailing of notice of the proposed assessment, the person to

whom such notice is sent or that person's legal representative shall file a written

protest to said proposed assessment and request a hearing thereon, the tax

commissioner shall give notice to such person or legal representative of the time and

place fixed for the hearing. Such notice of hearing and the hearing, with any appeal

therefrom, must be governed by the provisions of chapter 28-32.

3. The tax commissioner may recover the amount of any tax due and unpaid, interest,

and any penalty in a civil action.