N.D. Cent. Code § 57-38-60.2 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-60.2
57-38-60.2. Governor and manager liability
Status: in_force

57-38-60.2. Governor and manager liability

1. If a limited liability company is an employer and fails for any reason to file the required

returns or to pay the tax due, the governors, managers, or members of a

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

responsibility of the preparation of the returns and payments are personally liable for

such failure. The dissolution of a limited liability company does not discharge a

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

company to file a return or remit the tax due. The taxes, penalty, and interest may be

assessed and collected pursuant to the provisions of this chapter.

2. If the governors, managers, or members elect not to be personally liable for the failure

to file the required returns or to pay the tax due, the limited liability company must be

required to make a cash deposit or post and maintain with the tax commissioner a

bond or undertaking executed by a surety company authorized to do business in this

state. The cash deposit, bond, or undertaking provided for in this section must be in an

amount equal to the estimated annual income tax withholding liability of the limited

liability company.
N.D. Cent. Code § 57-39.2-10 — ND Code / Title 57 / Chapter 57-39.2 / Section 57-39.2-10
57-39.2-10. Records required - Sales for resale exempt
Status: in_force

57-39.2-10. Records required - Sales for resale exempt

1. Every retailer required to make a report and pay any tax under this chapter shall

preserve such records of the gross proceeds of sale as the commissioner may require

and every retailer shall preserve for a period of three years and three months all

invoices and other records of goods, wares, or merchandise purchased for resale. All

such books, invoices, and other records must be open to examination at any time by

the commissioner or any of the commissioner's duly authorized agents.

2. Whenever a retailer accepts a resale certificate at the time of making a sale, which

sale would otherwise be subject to the sales tax, and such resale certificate contains

the sales tax permit number of the purchaser, such retailer making the sale is relieved

from submitting the sales tax upon the purchase price of the merchandise sold.

Whenever a person submits a false resale certificate to a retailer, the person

submitting the certificate is personally liable for the tax on the sale.
N.D. Cent. Code § 57-36-28 — ND Code / Title 57 / Chapter 57-36 / Section 57-36-28
57-36-28. Consumer's use tax - Cigars, pipe tobacco, and other tobacco products - Reports - Remittances
Status: in_force

57-36-28. Consumer's use tax - Cigars, pipe tobacco, and other tobacco products -

Reports - Remittances.

1. A tax is imposed upon the use or storage by consumers of cigars, pipe tobacco, and

other tobacco products in this state, and upon those consumers, at the rates indicated

in section 57-36-25.

2. This tax does not apply if the tax imposed by section 57-36-25 or 57-36-26 has been

paid and it does not apply to cigars, pipe tobacco, or other tobacco products exempt

under section 57-36-24.

3. On or before the tenth day of each calendar quarter, every consumer who, during the

preceding calendar quarter, has acquired title to or possession of cigars, pipe tobacco,

or other tobacco products for use or storage in this state, upon which products the tax

imposed by either section 57-36-25 or 57-36-26 has not been paid, shall file a return

with the tax commissioner showing the quantity of such products so acquired. For

sales of other tobacco products, the return must also include the net weight in ounces,

as listed by the manufacturer. The return must be made upon a form furnished and

prescribed by the tax commissioner and must contain such other information as the

tax commissioner may require. The return must be accompanied by a remittance for

the full unpaid tax liability shown by it.

4. As soon as practicable after any return is filed, the tax commissioner shall examine the

return and correct it, if necessary, according to the tax commissioner's best judgment

and information.

5. If any consumer required to pay the tax levied by this section fails to file a return or

remit the tax as required, the tax commissioner shall make an assessment of tax

against the consumer according to the tax commissioner's best judgment and

information.

6. All of the provisions of this chapter relating to corrections of returns, deficiency

assessments, protests, hearings, interest and penalties, and collections of taxes apply

to consumers under this section.
N.D. Cent. Code § 57-15-25.1 — ND Code / Title 57 / Chapter 57-15 / Section 57-15-25.1
57-15-25.1. County high school equalization fund - Tax levy
Status: repealed

57-15-25.1. County high school equalization fund - Tax levy

Repealed by S.L. 1959, ch. 170, § 25.
N.D. Cent. Code § 57-40.4-01.1 — ND Code / Title 57 / Chapter 57-40.4 / Section 57-40.4-01.1
57-40.4-01.1. Refund of tax on returned vehicles
Status: in_force

57-40.4-01.1. Refund of tax on returned vehicles

The owner of a passenger motor vehicle returned to the manufacturer under chapter 51-07

or the owner of a motor vehicle, as defined under section 57-40.3-01, when the purchase is

canceled by the dealer, may claim a refund of motor vehicle excise tax on the amount paid to

the owner by the manufacturer or dealer.
N.D. Cent. Code § 57-40.5-08.2 — ND Code / Title 57 / Chapter 57-40.5 / Section 57-40.5-08.2
57-40.5-08.2. Procedure for refunding
Status: in_force

57-40.5-08.2. Procedure for refunding

Any person entitled to a refund of aircraft excise tax may make application for refund to the

tax commissioner in the manner prescribed by the commissioner. Upon the presentation of

proof satisfactory to the commissioner, the commissioner shall authorize the refund to be made

from moneys appropriated for that purpose. No refund may be authorized by the commissioner

until the commissioner is fully satisfied through the production of necessary purchase

agreements, tax receipts, and other documents and information that the refund is warranted.

Payment of the refund must be made by warrant after approval by the office of management

and budget and approval of the voucher by the office of the budget.
N.D. Cent. Code § 57-38-12 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-12
57-38-12. Allocation of corporation income
Status: repealed

57-38-12. Allocation of corporation income

Repealed by S.L. 2003, ch. 528, § 4.
N.D. Cent. Code § 57-43.1-10 — ND Code / Title 57 / Chapter 57-43.1 / Section 57-43.1-10
57-43.1-10. Invoice issued to purchaser
Status: repealed

57-43.1-10. Invoice issued to purchaser

Repealed by S.L. 1997, ch. 498, § 18.
N.D. Cent. Code § 57-33.2-03 — ND Code / Title 57 / Chapter 57-33.2 / Section 57-33.2-03
57-33.2-03. Distribution taxes
Status: in_force

57-33.2-03. Distribution taxes

A distribution company is subject to a tax at the rate of eighty cents per megawatt-hour for

retail sale of electricity delivered to a consumer in this state during the calendar year.

Distribution taxes under this section do not apply to the sale of electricity to any coal conversion

facility that became operational before January 1, 2009, and which is subject to taxation under
N.D. Cent. Code § 57-28-06 — ND Code / Title 57 / Chapter 57-28 / Section 57-28-06
57-28-06. Service of notice by publication
Status: in_force

57-28-06. Service of notice by publication

The county auditor shall serve notice of foreclosure by publication as to all property for

which notice is served upon the owner by certified mail. The notice may include any number of

parcels of property and only one heading is necessary for the entire list. The notice must contain

the description and any street address of each parcel of property. However, the failure to include

the street address in the notice does not affect the validity of the notice. The notice must be

published once on or before August first in the official newspaper of the county.
N.D. Cent. Code § 57-25-03 — ND Code / Title 57 / Chapter 57-25 / Section 57-25-03
57-25-03. Appeal to district court
Status: in_force

57-25-03. Appeal to district court

Any person dissatisfied with the order and determination of the board of county

commissioners may appeal to the district court in accordance with the procedure provided in

section 28-34-01.
N.D. Cent. Code § 57-02-36 — ND Code / Title 57 / Chapter 57-02 / Section 57-02-36
57-02-36. List given to auditor for persons sick or absent
Status: repealed

57-02-36. List given to auditor for persons sick or absent

Repealed by S.L. 1983, ch. 598, § 25.
N.D. Cent. Code § 57-43.1-45 — ND Code / Title 57 / Chapter 57-43.1 / Section 57-43.1-45
57-43.1-45. Motor vehicle fuel tax for interstate motor carriers - Computation - Credits - Refunds
Status: in_force

57-43.1-45. Motor vehicle fuel tax for interstate motor carriers - Computation - Credits

- Refunds.

1. An interstate motor carrier importing motor vehicle fuel into the state is subject to the

motor vehicle fuel tax imposed by this chapter on the number of gallons [liters] of fuel

used in the state to propel licensed motor vehicles upon the public roads or highways

in the state.

2. The amount of fuel used in interstate fleet operations by a motor carrier is determined

by using a factor, the numerator of which is the total miles [kilometers] operated in this

state and the denominator of which is the total miles [kilometers] operated both within

and without this state applied to the total of that fuel used both within and without this

state.

3. An interstate motor carrier is eligible for tax credits or tax refunds at the times and in

the manner prescribed by a cooperative agreement authorized by section 57-43.1-44.
N.D. Cent. Code § 57-15-29 — ND Code / Title 57 / Chapter 57-15 / Section 57-15-29
57-15-29. War emergency fund - Cities
Status: repealed

57-15-29. War emergency fund - Cities

Repealed by omission from this code.
N.D. Cent. Code § 57-39.4-22 — ND Code / Title 57 / Chapter 57-39.4 / Section 57-39.4-22
57-39.4-22. (321) Confidentiality and privacy protections under model 1
Status: in_force

57-39.4-22. (321) Confidentiality and privacy protections under model 1

1. The purpose of this section is to set forth the member states' policy for the protection

of the confidentiality rights of all participants in the system and of the privacy interests

of consumers who deal with model 1 sellers.

2. As used in this section, the term "confidential taxpayer information" means all

information that is protected under a member state's laws, regulations, and privileges,

the term "personally identifiable information" means information that identifies a

person, and the term "anonymous data" means information that does not identify a

person.

3. The member states agree that a fundamental precept in model 1 is to preserve the

privacy of consumers by protecting their anonymity. With very limited exceptions, a

certified service provider shall perform its tax calculation, remittance, and reporting

functions without retaining the personally identifiable information of consumers.

4. The governing board may certify a certified service provider only if that certified service

provider certifies that:

a. Its system has been designed and tested to ensure that the fundamental precept

of anonymity is respected;

b. Personally identifiable information is only used and retained to the extent

necessary for the administration of model 1 with respect to exempt purchasers

and for proper identification of taxing jurisdictions;

c. It provides consumers clear and conspicuous notice of its information practices,

including what information it collects, how it collects the information, how it uses

the information, how long, if at all, it retains the information and whether it

discloses the information to member states. Such notice shall be satisfied by a

written privacy policy statement accessible by the public on the official website of

the certified service provider;

d. The collection, use, and retention of personally identifiable information will be

limited to that required by the member states to ensure the validity of exemptions

from taxation that are claimed by reason of a consumer's status or the intended

use of the goods or services purchased and for documentation of the correct

assignment of taxing jurisdictions; and

e. It provides adequate technical, physical, and administrative safeguards so as to

protect personally identifiable information from unauthorized access and

disclosure.

5. Each member state shall provide public notification to consumers, including their

exempt purchasers, of the state's practices relating to the collection, use, and retention

of personally identifiable information.

6. When any personally identifiable information that has been collected and retained is

no longer required for the purposes set forth in subdivision d of subsection 4, such

information shall no longer be retained by the member states.

7. When personally identifiable information regarding an individual is retained by or on

behalf of a member state, such state shall provide reasonable access by such

individual to the individual's own information in the state's possession and a right to

correct any inaccurately recorded information.

8. If anyone other than a member state, or a person authorized by that state's law or the

agreement, seeks to discover personally identifiable information, the state from which

the information is sought should make a reasonable and timely effort to notify the

individual of such request.

9. This privacy policy is subject to enforcement by member states' attorneys general or

other appropriate state government authority.

10. Each member state's laws and regulations regarding the collection, use, and

maintenance of confidential taxpayer information remain fully applicable and binding.

Without limitation, the agreement does not enlarge or limit the member states'

authority to:

a. Conduct audits or other review as provided under the agreement and state law.

b. Provide records pursuant to a member state's freedom of information act,

disclosure laws with governmental agencies, or other regulations.

c. Prevent, consistent with state law, disclosures of confidential taxpayer

information.

d. Prevent, consistent with federal law, disclosures or misuse of federal return

information obtained under a disclosure agreement with the internal revenue

service.

e. Collect, disclose, disseminate, or otherwise use anonymous data for

governmental purposes.

11. This privacy policy does not preclude the governing board from certifying a certified

service provider whose privacy policy is more protective of confidential taxpayer

information or personally identifiable information than is required by the agreement.
N.D. Cent. Code § 57-39.5-01 — ND Code / Title 57 / Chapter 57-39.5 / Section 57-39.5-01
57-39.5-01. Definitions
Status: in_force

57-39.5-01. Definitions

Words used in this chapter have the same meaning as provided in chapter 57-39.2. As used

in this chapter:

1. "Attachment unit" means any part or combination of parts having an independent

function, other than farm machinery repair parts, which when attached or affixed to

farm machinery is used exclusively for agricultural purposes.

2. "Farm machinery" means all vehicular implements and attachment units, designed and

sold for direct use in planting, cultivating, or harvesting farm products or used in

connection with the production of agricultural produce or products, livestock, or poultry

on farms, which are operated, drawn, or propelled by motor or animal power. "Farm

machinery" also includes machinery, equipment, and structural materials used directly

and exclusively in, or incorporated into the structure of, a facility for the collection,

handling, storage, heating, and cooling related to a milking operation of a dairy farm.

"Farm machinery" does not include vehicular implements operated wholly by hand or a

motor vehicle required to be registered under chapter 57-40.3. "Farm machinery" does

not include machinery that may be used for other than agricultural purposes, including

tires, farm machinery repair parts, tools, shop equipment, grain bins, feed bunks,

fencing materials, and other farm supplies and equipment.

3. "Lease" or "leasing" means an agreement with a term of more than eleven months,

between two persons for the possession and use of property and which may or may

not include provision for a transfer of ownership of the property.

4. "Rental" or "renting" means an agreement with a term of not more than eleven months,

between two persons for the possession and use of property and which does not

include provision for a transfer of ownership of the property.
N.D. Cent. Code § 57-38-23 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-23
57-38-23. Items not deductible
Status: repealed

57-38-23. Items not deductible

Repealed by S.L. 1961, ch. 359, § 8.
N.D. Cent. Code § 57-15-26 — ND Code / Title 57 / Chapter 57-15 / Section 57-15-26
57-15-26. Apportionment of funds withheld for failure to maintain school
Status: repealed

57-15-26. Apportionment of funds withheld for failure to maintain school

Repealed by S.L. 1959, ch. 170, § 25.
N.D. Cent. Code § 57-02-08.10 — ND Code / Title 57 / Chapter 57-02 / Section 57-02-08.10
57-02-08.10. Primary residence credit - Certification - Distribution (Effective through May 31, 2026)
Status: in_force

57-02-08.10. Primary residence credit - Certification - Distribution. (Effective through

May 31, 2026)

1. By June 1, 2025, the tax commissioner shall:

a. Review a sampling of information certified by the county auditor regarding the

sum of the credits applied against real estate and mobile home taxes levied for

taxable year 2024 to verify the accuracy of the application of the credit and certify

to the state treasurer for payment to each county the aggregate dollar amount of

credits applied against real estate and mobile home taxes levied for taxable year

2024;

b. Review the applications received under section 57-02-08.9 for credits to be

applied against real estate and mobile home taxes levied for taxable year 2025

and determine which applicants qualify for the credit allowed under section

57-02-08.9 for taxable year 2025; and

c. Provide to each county auditor:

(1) A copy of each approved application under subdivision b which identifies a

primary residence located in the county; and

(2) The sum of the credits allowed under section 57-02-08.9 in the county for

taxable year 2025.

2. By November 1, 2025, the tax commissioner shall:

a. Review the applications received under section 57-02-08.9 for primary residences

taxed as mobile homes under chapter 57-55 for credits to be applied against

taxes levied for taxable year 2026 and determine which applicants qualify for the

credit allowed under section 57-02-08.9 for taxable year 2026; and

b. Provide to each county auditor:

(1) A copy of each approved application under subdivision a which identifies a

primary residence taxed under chapter 57-55 located in the county; and

(2) The sum of the credits allowed under section 57-02-08.9 for primary

residences taxed under chapter 57-55 in the county for taxable year 2026.

3. a. For taxable year 2025:

(1) The county auditor shall apply the credit under section 57-02-08.9 to each

primary residence taxed as real estate under this title and identified by the

tax commissioner as a qualifying primary residence on the corresponding

property tax statement.

(2) The county auditor shall consider an application received under section

57-02-08.9 for a primary residence taxed as a mobile home under chapter

57-55 and identified by the tax commissioner as a qualifying primary

residence under subdivisions b and c of subsection 1 as an application for

an abatement and refund of taxes in the amount of the credit allowed. The

county auditor shall present the application for abatement and refund of

taxes to the board of county commissioners at its next regular meeting. The

county commissioners shall approve the applications filed under this

paragraph as soon as practicable and refunds must be issued without delay

according to the procedures in section 57-23-09. The application, notice,

and hearing requirements and procedures under chapter 57-23 and sections

57-55-04.1 and 57-55-12 do not apply to an application for abatement and

refund filed under this paragraph.

b. For taxable year 2026, the county auditor shall apply the credit under section

57-02-08.9 to each primary residence taxed as a mobile home under chapter

57-55 and identified by the tax commissioner as a qualifying primary residence on

the corresponding mobile home tax statement.

4. By January 15, 2026, the county auditor shall certify to the tax commissioner the sum

of the credits approved by the tax commissioner under subdivisions b and c of

subsection 1 and under subsection 2 which were applied against property taxes owed

on primary residences in the county as provided in subsection 3.

5. By May 31, 2026, the tax commissioner shall review a sampling of information

provided by the county auditor to verify the accuracy of the application of the credit

and certify to the state treasurer for payment to each county the aggregate dollar

amount of credits applied against property taxes owed on primary residences in the

county as provided in subsection 3.

6. Within fourteen days of receiving the payment from the state treasurer, but no later

than June thirtieth of each year, the county treasurer shall apportion and distribute the

payment to the county and to the taxing districts of the county on the same basis as

property taxes and mobile home taxes were apportioned and distributed for the

taxable year in which the taxes were levied.

7. Supplemental certifications by the county auditor and the tax commissioner and

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

in this section to make corrections necessary because of errors.

8. The county auditors shall provide information requested by the tax commissioner to

effectuate this section.

9. The tax commissioner shall prescribe, design, and make available all forms necessary

to effectuate this section.

Primary residence credit - Certification - Distribution. (Effective after May 31, 2026)

1. The county auditor shall apply the credit under section 57-02-08.9 to each parcel of

primary residential property on the corresponding property tax statement or mobile

home tax statement.

2. By January fifteenth of each year, the county auditor shall certify to the tax

commissioner the sum of the credits that were applied against property taxes owed on

primary residences in the county for:

a. The preceding taxable year for primary residential property taxed as real estate

under this title.

b. The current taxable year for primary residential property taxed as a mobile home

under chapter 57-55.

3. By May thirty-first of each year, the tax commissioner shall certify to the state treasurer

for payment to each county the aggregate dollar amount of credits certified by the

counties in subsection 2.

4. Within fourteen days of receiving the payment from the state treasurer, the county

treasurer shall apportion and distribute the payment to the county and to the taxing

districts of the county on the same basis as property taxes and mobile home taxes

were apportioned and distributed for the taxable year in which the taxes were levied.

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

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

in this section to make corrections necessary because of errors.

6. The county auditors shall provide information requested by the tax commissioner to

effectuate this section.

7. The tax commissioner shall prescribe, design, and make available all forms necessary

to effectuate this section.
N.D. Cent. Code § 57-20-03 — ND Code / Title 57 / Chapter 57-20 / Section 57-20-03
57-20-03. Form of tax list
Status: in_force

57-20-03. Form of tax list

The tax list must be made out to correspond with the assessment books with respect to

ownership and description of property, with columns for the valuation and for the various items

of tax included in the total amount of all taxes set down opposite such description of property.

The amounts of special taxes must be entered in appropriate columns, but the general taxes

may be shown by entering the rate of each tax at the head of the proper column without

extending the same, in which case a schedule of the rates of such taxes must be made on the

first page of each tax list. The tax lists also must show, in a separate column, the years for

which a tax lien has been foreclosed upon any piece or parcel, if the same has not been

redeemed or deeded for such taxes.
N.D. Cent. Code § 57-02.3-01 — ND Code / Title 57 / Chapter 57-02.3 / Section 57-02.3-01
57-02.3-01. Definition
Status: in_force

57-02.3-01. Definition

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

"property subject to valuation" means real property owned by the board of university and school

lands or by the state treasurer as trustee for the state of North Dakota, title to which was

obtained after January 1, 1980, by foreclosure or deed in lieu of foreclosure of a mortgage given

to the Bank of North Dakota, including a mortgage assigned to the state treasurer under section
N.D. Cent. Code § 57-20-21.1 — ND Code / Title 57 / Chapter 57-20 / Section 57-20-21.1
57-20-21.1. Priority for delinquent taxes
Status: in_force

57-20-21.1. Priority for delinquent taxes

When payment is made for any real or personal property taxes or special assessments,

payments must be applied first to the oldest unpaid delinquent taxes or special assessments

due, if any, shown to exist upon the property for which the tax payments are made, including

any penalty and interest. The discounts applicable to payment of taxes set out in section

57-20-09 do not apply to payment of taxes made on property upon which tax payments are

delinquent.
N.D. Cent. Code § 57-02-33 — ND Code / Title 57 / Chapter 57-02 / Section 57-02-33
57-02-33. Assessor services for unorganized territory
Status: in_force

57-02-33. Assessor services for unorganized territory

Any area not within an organized township or city must be assessed by a certified assessor

under the supervision and direction of the county director of tax equalization. The county

director of tax equalization may serve as an assessor of property under this section. Every

individual performing assessor services under this section is entitled to compensation and

mileage and travel expenses determined by the board of county commissioners for the time

actually and necessarily employed in assessment of property. The compensation and expenses

must be paid from the treasury of the county in which the assessed property is located only

upon submission of an itemized statement setting forth the actual time spent in the work of the

assessor and mileage traveled, approved by the board of county commissioners.
N.D. Cent. Code § 57-47-03 — ND Code / Title 57 / Chapter 57-47 / Section 57-47-03
57-47-03. Application for loan - Contents
Status: in_force

57-47-03. Application for loan - Contents

Whenever the board of county commissioners desires to issue evidences of indebtedness

for any of the purposes authorized in this chapter, it shall provide information to prospective

purchasers, including the assessed valuation of the county, the amount of taxes levied for the

current year or years involved, the status of its general and special funds, and the amount

required to carry on its primary governmental functions and to pay its mandatory obligations,

and such other data as the purchaser may require.
N.D. Cent. Code § 57-20-12 — ND Code / Title 57 / Chapter 57-20 / Section 57-20-12
57-20-12. Endorsement of road warrants
Status: in_force

57-20-12. Endorsement of road warrants

When any person desiring to pay any taxes due and unpaid presents a warrant on the road

fund of that person's road district, in payment of such taxes as it may be applied to, which shall

exceed the amount that the treasurer is authorized to receive in such warrants in payment of

such taxes, the treasurer shall endorse on the back of such warrant in part payment the amount

the treasurer is authorized by law to receive and shall date the same. The treasurer shall take

two receipts from the holder thereof for the amount so endorsed and paid, showing the date of

the endorsement, a full description of such warrant, including the date thereof, to whom issued,

the amount for which it was given, and all the endorsements, including registration, if registered.

On the day the receipts are received, the county treasurer shall file one receipt with the county

auditor and shall retain the other as the treasurer's voucher.
N.D. Cent. Code § 57-51.1-01 — ND Code / Title 57 / Chapter 57-51.1 / Section 57-51.1-01
57-51.1-01. Definitions for oil extraction tax (Effective through June 30, 2031)
Status: in_force

57-51.1-01. Definitions for oil extraction tax. (Effective through June 30, 2031)

For the purposes of this chapter:

1. "Average daily production" of a well means the qualified maximum total production of

oil from the well during a calendar month period divided by the number of calendar

days in that period, and "qualified maximum total production" of a well means that the

well must have been maintained at the maximum efficient rate of production as defined

and determined by rule adopted by the industrial commission in furtherance of its

authority under chapter 38-08.

2. "Development incentive well" means, as determined and certified by the industrial

commission, a well spud after June 30, 2025, which:

a. Utilizes a new or innovative drilling or completion technique that constitutes a

technical advancement that has not been previously utilized with demonstrated

success by the operator within the specific formation targeted for development by

that operator;

b. Demonstrates the capability to develop reserves within the target formation that

would otherwise remain underdeveloped or undeveloped under existing drilling or

completion techniques; and

c. Is designed and anticipated to, more likely than not, increase the number of new

wells, additional production, or the ultimate recovery of oil or gas within the target

formation.

3. "Horizontal well" means a well with a horizontal displacement of the well bore drilled at

an angle of at least eighty degrees within the productive formation of at least three

hundred feet [91.44 meters].

4. "Oil" means petroleum, crude oil, mineral oil, casinghead gasoline, and all liquid

hydrocarbons that are recovered from gas on the lease incidental to the production of

the gas.

5. "Property" means the right which arises from a lease or fee interest, as a whole or any

designated portion thereof, to produce oil. A producer shall treat as a separate

property each separate and distinct producing reservoir subject to the same right to

produce crude oil; provided, that such reservoir is recognized by the industrial

commission as a producing formation that is separate and distinct from, and not in

communication with, any other producing formation.

6. "Qualifying secondary recovery project" means a project employing water flooding. To

be eligible for the tax exemption provided under section 57-51.1-03, a secondary

recovery project must be certified as qualifying by the industrial commission and the

project operator must have obtained incremental production as defined in subsection 3

of section 57-51.1-03.

7. "Qualifying tertiary recovery project" means a project for enhancing recovery of oil

which meets the requirements of section 4993(c), Internal Revenue Code of 1954, as

amended through December 31, 1986, and includes the following methods for

recovery:

a. Miscible fluid displacement.

b. Steam drive injection.

c. Microemulsion.

d. In situ combustion.

e. Polymer augmented water flooding.

f. Cyclic steam injection.

g. Alkaline flooding.

h. Carbonated water flooding.

i. Immiscible carbon dioxide displacement.

j. New tertiary recovery methods certified by the industrial commission.

It does not include water flooding, unless the water flooding is used as an element of

one of the qualifying tertiary recovery techniques described in this subsection, or

immiscible natural gas injection. To be eligible for the tax exemption provided under

section 57-51.1-03, a tertiary recovery project must be certified as qualifying by the

industrial commission, the project operator must continue to operate the unit as a

qualifying tertiary recovery project, and the project operator must have obtained

incremental production as defined in subsection 3 of section 57-51.1-03.

8. "Restimulation well" means a previously completed oil or gas well that, following

completion and production of oil, has been treated with an application of fluid under

pressure for the purpose of initiating or propagating fractures in a target geologic

formation to enhance production of oil. The term does not include a well that:

a. Has less than sixty months of production or is producing more than one hundred

and twenty-five barrels of oil per day reported to the industrial commission before

completion of the restimulation treatment;

b. Is part of a qualifying secondary recovery project, qualifying tertiary recovery

project, or stripper well or stripper well property as defined under this section; or

c. Is drilled but not completed and does not have a record of oil production reported

to the industrial commission.

9. "Royalty owner" means an owner of what is commonly known as the royalty interest

and shall not include the owner of any overriding royalty or other payment carved out

of the working interest.

10. "Stripper well" means a well drilled and completed, or re-entered and recompleted as a

horizontal well, after June 30, 2013, whose average daily production of oil during any

preceding consecutive twelve-month period, excluding condensate recovered in

nonassociated production, per well did not exceed ten barrels per day for wells of a

depth of six thousand feet [1828.80 meters] or less, fifteen barrels per day for wells of

a depth of more than six thousand feet [1828.80 meters] but not more than

ten thousand feet [3048 meters], and thirty barrels per day for wells of a depth of more

than ten thousand feet [3048 meters] outside the Bakken and Three Forks formations,

and thirty-five barrels per day for wells of a depth of more than ten thousand feet [3048

meters] in the Bakken or Three Forks formation.

11. "Stripper well property" means wells drilled and completed, or a well re-entered and

recompleted as a horizontal well, before July 1, 2013, on a "property" whose average

daily production of oil, excluding condensate recovered in nonassociated production,

per well did not exceed ten barrels per day for wells of a depth of six thousand feet

[1828.80 meters] or less, fifteen barrels per day for wells of a depth of more than

six thousand feet [1828.80 meters] but not more than ten thousand feet [3048 meters],

and thirty barrels per day for wells of a depth of more than ten thousand feet [3048

meters] during any preceding consecutive twelve-month period. Wells which did not

actually yield or produce oil during the qualifying twelve-month period, including

disposal wells, dry wells, spent wells, and shut-in wells, are not production wells for the

purpose of determining whether the stripper well property exemption applies.

Definitions for oil extraction tax. (Effective after June 30, 2031) For the purposes of this

chapter:

1. "Average daily production" of a well means the qualified maximum total production of

oil from the well during a calendar month period divided by the number of calendar

days in that period, and "qualified maximum total production" of a well means that the

well must have been maintained at the maximum efficient rate of production as defined

and determined by rule adopted by the industrial commission in furtherance of its

authority under chapter 38-08.

2. "Horizontal well" means a well with a horizontal displacement of the well bore drilled at

an angle of at least eighty degrees within the productive formation of at least three

hundred feet [91.44 meters].

3. "Oil" means petroleum, crude oil, mineral oil, casinghead gasoline, and all liquid

hydrocarbons that are recovered from gas on the lease incidental to the production of

the gas.

4. "Property" means the right which arises from a lease or fee interest, as a whole or any

designated portion thereof, to produce oil. A producer shall treat as a separate

property each separate and distinct producing reservoir subject to the same right to

produce crude oil; provided, that such reservoir is recognized by the industrial

commission as a producing formation that is separate and distinct from, and not in

communication with, any other producing formation.

5. "Qualifying secondary recovery project" means a project employing water flooding. To

be eligible for the tax exemption provided under section 57-51.1-03, a secondary

recovery project must be certified as qualifying by the industrial commission and the

project operator must have obtained incremental production as defined in subsection 3

of section 57-51.1-03.

6. "Qualifying tertiary recovery project" means a project for enhancing recovery of oil

which meets the requirements of section 4993(c), Internal Revenue Code of 1954, as

amended through December 31, 1986, and includes the following methods for

recovery:

a. Miscible fluid displacement.

b. Steam drive injection.

c. Microemulsion.

d. In situ combustion.

e. Polymer augmented water flooding.

f. Cyclic steam injection.

g. Alkaline flooding.

h. Carbonated water flooding.

i. Immiscible carbon dioxide displacement.

j. New tertiary recovery methods certified by the industrial commission.

It does not include water flooding, unless the water flooding is used as an element of

one of the qualifying tertiary recovery techniques described in this subsection, or

immiscible natural gas injection. To be eligible for the tax exemption provided under

section 57-51.1-03, a tertiary recovery project must be certified as qualifying by the

industrial commission, the project operator must continue to operate the unit as a

qualifying tertiary recovery project, and the project operator must have obtained

incremental production as defined in subsection 3 of section 57-51.1-03.

7. "Restimulation well" means a previously completed oil or gas well that, following

completion and production of oil, has been treated with an application of fluid under

pressure for the purpose of initiating or propagating fractures in a target geologic

formation to enhance production of oil. The term does not include a well that:

a. Has less than sixty months of production or is producing more than one hundred

and twenty-five barrels of oil per day reported to the industrial commission before

completion of the restimulation treatment;

b. Is part of a qualifying secondary recovery project, qualifying tertiary recovery

project, or stripper well or stripper well property as defined under this section; or

c. Is drilled but not completed and does not have a record of oil production reported

to the industrial commission.

8. "Royalty owner" means an owner of what is commonly known as the royalty interest

and shall not include the owner of any overriding royalty or other payment carved out

of the working interest.

9. "Stripper well" means a well drilled and completed, or re-entered and recompleted as a

horizontal well, after June 30, 2013, whose average daily production of oil during any

preceding consecutive twelve-month period, excluding condensate recovered in

nonassociated production, per well did not exceed ten barrels per day for wells of a

depth of six thousand feet [1828.80 meters] or less, fifteen barrels per day for wells of

a depth of more than six thousand feet [1828.80 meters] but not more than

ten thousand feet [3048 meters], and thirty barrels per day for wells of a depth of more

than ten thousand feet [3048 meters] outside the Bakken and Three Forks formations,

and thirty-five barrels per day for wells of a depth of more than ten thousand feet [3048

meters] in the Bakken or Three Forks formation.

10. "Stripper well property" means wells drilled and completed, or a well re-entered and

recompleted as a horizontal well, before July 1, 2013, on a "property" whose average

daily production of oil, excluding condensate recovered in nonassociated production,

per well did not exceed ten barrels per day for wells of a depth of six thousand feet

[1828.80 meters] or less, fifteen barrels per day for wells of a depth of more than

six thousand feet [1828.80 meters] but not more than ten thousand feet [3048 meters],

and thirty barrels per day for wells of a depth of more than ten thousand feet [3048

meters] during any preceding consecutive twelve-month period. Wells which did not

actually yield or produce oil during the qualifying twelve-month period, including

disposal wells, dry wells, spent wells, and shut-in wells, are not production wells for the

purpose of determining whether the stripper well property exemption applies.
N.D. Cent. Code § 57-02-04 — ND Code / Title 57 / Chapter 57-02 / Section 57-02-04
57-02-04. Real property defined
Status: in_force

57-02-04. Real property defined

Real property, for the purpose of taxation, includes:

1. The land itself, whether laid out in town lots or otherwise, and improvements to the

land, such as ditching, surfacing, and leveling, except plowing and trees, and all rights

and privileges thereto belonging or in anywise appertaining, and all mines, minerals,

and quarries in and under the same and shall expressly include all such improvements

made by persons to lands held by them under the laws of the United States, all such

improvements to land the title to which still is vested in any railroad company and

which is not used exclusively for railroad purposes, and improvements to land

belonging to any other corporation or limited liability company whose property is not

subject to the same mode and rule of taxation as other property.

2. All structures and buildings, including manufactured homes as defined in section

41-09-02 with respect to which the requirements of subsections 1 through 3 of section

39-05-35, as applicable, have been satisfied, including systems for the heating,

air-conditioning, ventilating, sanitation, lighting, and plumbing of such structures and

buildings, and all rights and privileges thereto belonging or in anywise appertaining,

but shall not include items which pertain to the use of such structures and buildings,

such as machinery or equipment used for trade or manufacture which are not

constructed as an integral part of and are not essential for the support of such

structures or buildings, and which are removable without materially limiting or

restricting the use of such structures or buildings.

3. Machinery and equipment, but not including small tools and office equipment, used or

intended for use in any process of refining products from oil or gas extracted from the

earth, but not including such equipment or appurtenances located on leased oil and

gas production sites.
N.D. Cent. Code § 57-05-03 — ND Code / Title 57 / Chapter 57-05 / Section 57-05-03
57-05-03. Valuation apportioned according to mileage
Status: in_force

57-05-03. Valuation apportioned according to mileage

The board of equalization shall divide the valuation of each continuous line found and

determined by it by the number of miles [kilometers] of such line in the state, and the result is

the valuation per mile [1.61 kilometers] for which said line must be assessed. The value of each

branch line must be determined in the same manner. Such valuation per mile [1.61 kilometers]

must be apportioned to each county according to the number of miles [kilometers] of such line

or branch line in the county.
N.D. Cent. Code § 57-61-01.1 — ND Code / Title 57 / Chapter 57-61 / Section 57-61-01.1
57-61-01.1. Severance tax exemption for coal used for space heating purposes and by the state and political subdivisions
Status: in_force

57-61-01.1. Severance tax exemption for coal used for space heating purposes and by

the state and political subdivisions.

No severance tax may be imposed on coal used primarily for heating buildings in this state,

including the heating of buildings with steam created by the burning of coal, nor may any

severance tax be imposed on coal used by the state or any political subdivision of the state. The

coal mine owner or operator shall require the person purchasing the coal for heating of

buildings, for resale to consumers for heating of buildings, or for use by the state or any political

subdivision of the state to certify the amount of the coal purchased which will be used for

heating purposes or by the state or any political subdivision.
N.D. Cent. Code § 57-43.3-09 — ND Code / Title 57 / Chapter 57-43.3 / Section 57-43.3-09
57-43.3-09. Bond or letter of credit required
Status: in_force

57-43.3-09. Bond or letter of credit required

As a condition precedent to the issuance of a single or multiple license, a supplier,

distributor, or importer shall furnish a surety bond, a cash bond, or an approved letter of credit

as security to guarantee the payment of aviation fuel tax. A refiner, terminal operator, or an

exporter who is not also licensed as a supplier or distributor is exempt from this requirement.

1. The surety bond, cash bond, or letter of credit must be in an amount prescribed by the

commissioner but not less than five hundred dollars.

2. The surety bond, cash bond, or letter of credit is subject to approval by the

commissioner.

3. After a single or multiple license has been in effect for five or more years, the

commissioner may review the person's records and may waive the requirement for a

security. The requirement for a security may be reinstated at the discretion of the

commissioner.

4. A surety bond or letter of credit provided as security must be kept in the custody of the

commissioner and may be used by the commissioner, without notice to the principal, if

it becomes necessary to cover the aviation fuel tax, penalties, and interest due.

5. Money deposited with the commissioner as a cash bond must be made in the form of

a cashier's check or bank money order payable to the commissioner. The money

received must be paid by the commissioner to the state treasurer and credited by the

treasurer into a special fund to be known as the motor fuel tax security trust fund. The

money deposited may be used by the commissioner, without notice to the depositor, if

it becomes necessary to cover tax, penalties, and interest due. If the money deposited

is used to cover unpaid liabilities, the commissioner shall certify the information to the

director of the office of management and budget. The office of management and

budget shall transmit the money to the commissioner who shall apply as much of the

money deposited by the person as is necessary to satisfy the liabilities. When in the

commissioner's judgment it is no longer necessary to require the deposit to be

maintained, the commissioner shall certify the information to the director of the office of

management and budget who shall pay the unused money to the depositor.
N.D. Cent. Code § 57-25-02 — ND Code / Title 57 / Chapter 57-25 / Section 57-25-02
57-25-02. Appeal to board of county commissioners
Status: in_force

57-25-02. Appeal to board of county commissioners

If any interested person is dissatisfied with the determination of the county auditor as

provided in section 57-25-01, the person, within five days after such hearing and determination,

shall file with the auditor a written request that the matter be considered by the board of county

commissioners. The county auditor thereupon shall give notice, by certified mail, to all persons

having an interest of record in such land, of the date when the matter will be heard by the board.

Such date may not be less than ten days after the mailing of such notice. The hearing must be

held at the next regular meeting of the board of county commissioners after said ten-day period

has expired. Upon the date fixed, the board of county commissioners shall hear the parties

interested and shall make a division of the assessed valuation of the tract of land in question

and shall apportion the taxes thereon as said board deems fair and equitable.
N.D. Cent. Code § 57-63-11 — ND Code / Title 57 / Chapter 57-63 / Section 57-63-11
57-63-11. Commissioner may require bond
Status: in_force

57-63-11. Commissioner may require bond

When in the commissioner's judgment it is necessary and advisable to do so in order to

secure the collection of the assessment levied under this chapter, the commissioner may

require a person subject to the assessment to file with the commissioner a bond, issued by a

surety company authorized to transact business in this state and approved by the insurance

commissioner as to solvency and responsibility in an amount the commissioner may fix, to

secure the payment of any assessment and penalties due or which may become due from the

person. In lieu of the bond, securities approved by the commissioner in the amounts as the

commissioner prescribes may be deposited with the commissioner, which securities must be

kept in the custody of the commissioner and may be sold by the commissioner at public or

private sale, without notice to the depositor, if it becomes necessary to do so in order to recover

any assessment and penalties due. All moneys deposited as security with the commissioner

under this section must be paid by the commissioner to the state treasurer and must be credited

by the state treasurer into a special fund to be known as the provider assessment trust fund. If

any assessment, penalty, or costs imposed by this chapter are not paid when due, by the

person depositing moneys with the commissioner as security for the payment of the

assessment, penalty, or costs imposed by this chapter, the commissioner shall certify that

information to the director of the office of management and budget who shall transmit the money

to the commissioner who shall apply the money deposited by the person or so much thereof as

is necessary to satisfy the assessment and penalties due. When in the commissioner's

judgment it is no longer necessary to require the deposit to be maintained by the person, the

commissioner shall certify that information to the director of the office of management and

budget who shall pay the unused money to the entitled person.
N.D. Cent. Code § 57-20-06 — ND Code / Title 57 / Chapter 57-20 / Section 57-20-06
57-20-06. Tax lists delivered to treasurer
Status: in_force

57-20-06. Tax lists delivered to treasurer

On or before December tenth in each year, the county auditor shall deliver the tax lists of

the several districts of the county to the county treasurer, taking the treasurer's receipt therefor.

Such lists are authority for the county treasurer to receive and collect taxes therein levied. The

county auditor, immediately upon delivering such lists to the county treasurer, shall charge such

treasurer with the amount of the lists delivered to the treasurer, as shown in the recapitulation

thereof in a book prepared for that purpose, and the county auditor also shall charge the county

treasurer in such tax list account with all additional assessments made after such lists are

delivered and shall credit the treasurer with all amounts collected thereon and such other

amounts as may be deducted lawfully from such lists.
N.D. Cent. Code § 57-38-60.3 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-60.3
57-38-60.3. Liability of a general partner in a limited liability limited partnership
Status: in_force

57-38-60.3. Liability of a general partner in a limited liability limited partnership

1. If a limited liability limited partnership is an employer and fails for any reason to file the

required returns or to pay the tax due, the general partners, jointly or severally,

charged with the responsibility for 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 income tax

withholding liability of the limited liability limited partnership.
N.D. Cent. Code § 57-02-22 — ND Code / Title 57 / Chapter 57-02 / Section 57-02-22
57-02-22. Place of listing in case of doubt
Status: repealed

57-02-22. Place of listing in case of doubt

Repealed by S.L. 1981, ch. 558, § 2.
N.D. Cent. Code § 57-15-19.2 — ND Code / Title 57 / Chapter 57-15 / Section 57-15-19.2
57-15-19.2. Township supervisors authority to transfer funds into special road fund - Limitations - Use
Status: in_force

57-15-19.2. Township supervisors authority to transfer funds into special road fund -

Limitations - Use.

The board of supervisors, at the time of the annual township meeting, upon resolution, may

transfer or set aside a part or all of any funds into a special road fund, which fund must be

separate and distinct from all other funds. The special road fund may not exceed the sum of five

hundred thousand dollars for any one congressional township. The special road fund may be

expended, at the option of the board of supervisors, for the purpose of road construction,

graveling, snow removal, or surfacing.
N.D. Cent. Code § 57-38-01.7 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-01.7
57-38-01.7. Income tax credit for charitable contributions - Limitation
Status: in_force

57-38-01.7. Income tax credit for charitable contributions - Limitation

1. At the election of the taxpayer, there must be allowed, subject to the applicable

limitations provided in this subsection, as a nonrefundable credit against the income

tax liability under section 57-38-30 or 57-38-30.3 for the taxable year, an amount equal

to fifty percent of the aggregate amount of charitable contributions made by the

taxpayer during the year to nonprofit private institutions of higher education located

within the state or to the North Dakota independent college fund. The amount

allowable as a credit under this subsection for any taxable year may not exceed fifty

percent of the taxpayer's total income tax under this chapter for the year, or two

thousand five hundred dollars, whichever is less.

2. At the election of the taxpayer, there must be allowed, subject to the applicable

limitations provided in this subsection, as a nonrefundable credit against the income

tax liability under section 57-38-30 or 57-38-30.3 for the taxable year, an amount equal

to fifty percent of the aggregate amount of charitable contributions made by the

taxpayer during the year directly to nonprofit private institutions of secondary

education, located within the state. The amount allowable as a credit under this

subsection for any taxable year may not exceed fifty percent of the taxpayer's total

income tax under this chapter for the year, or two thousand five hundred dollars,

whichever is less.

3. At the election of the taxpayer, there must be allowed, subject to the applicable

limitations provided in this subsection, as a nonrefundable credit against the income

tax liability under section 57-38-30 or 57-38-30.3 for the taxable year, an amount equal

to fifty percent of the aggregate amount of charitable contributions made by the

taxpayer during the year directly to nonprofit private institutions of primary education,

located within the state. The amount allowable as a credit under this subsection for

any taxable year may not exceed fifty percent of the taxpayer's total income tax under

this chapter for the year, or two thousand five hundred dollars, whichever is less.

4. A passthrough entity entitled to a 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.

5. For purposes of this section, the term "nonprofit private institution of higher education"

means only a nonprofit private educational institution located in the state of North

Dakota which normally maintains a regular faculty and curriculum, which normally has

a regularly organized body of students in attendance at the place where its educational

activities are carried on, and which regularly offers education at a level above the

twelfth grade. The term "nonprofit private institution of secondary education" means

only a nonprofit private educational institution located in North Dakota which normally

maintains a regular faculty and curriculum approved by the state department of public

instruction, which normally has a regularly organized body of students in attendance at

the place where its educational activities are carried on, and which regularly offers

education to students in the ninth through the twelfth grades. The term "nonprofit

private institution of primary education" means only a nonprofit private educational

institution located in North Dakota which normally maintains a regular faculty and

curriculum approved by the state department of public instruction, which normally has

a regularly organized body of students in attendance at the place where its educational

activities are carried on, and which regularly offers education to students in

kindergarten through eighth grade.

6. For purposes of this section, a taxpayer may elect to treat a contribution as made in

the preceding taxable year if the contribution and election are made not later than the

time prescribed in section 57-38-34 for filing the return for that taxable year, including

extensions granted by the commissioner.
N.D. Cent. Code § 57-08-03 — ND Code / Title 57 / Chapter 57-08 / Section 57-08-03
57-08-03. Action against state for refund of excessive taxes paid by utility - Limitation
Status: in_force

57-08-03. Action against state for refund of excessive taxes paid by utility -

Limitation.

Any company claiming to be aggrieved by the levy of a tax upon its property and alleging

facts showing substantial injustice in the determination by the state board of equalization, within

six months after the payment of the tax under protest, may bring and maintain an action against

the state to recover such part of the tax as exceeds the amount the company should have paid.
N.D. Cent. Code § 57-51-11 — ND Code / Title 57 / Chapter 57-51 / Section 57-51-11
57-51-11. Lien for tax - Preservation of lien - Satisfaction of lien
Status: in_force

57-51-11. Lien for tax - Preservation of lien - Satisfaction of lien

1. The tax, penalty, and interest provided for in this chapter is, at all times, a first and

paramount lien against the purchaser's or producer's property as the case may be,

both real and personal. The provisions of this chapter making the purchaser liable to

pay the tax and requiring the producer to pay the royalty owner's tax do not release the

producer or purchaser from that liability. If the tax, penalty, and interest is not paid, it

may be recovered at the suit of the state, upon relation to the commissioner, in any

court of competent jurisdiction of the county where any such property, assets, and

effects are located.

2. Any judgment creditor, or lien claimant acquiring any interest in, or lien on, any

property situated in this state, prior to the commissioner filing in the central indexing

system maintained by the secretary of state, a notice of the lien provided for in this

section, takes free of, or has priority over, the lien. The commissioner shall index in the

central indexing system the following data:

a. The name of the taxpayer.

b. The name "State of North Dakota" as claimant.

c. The date and time the notice of lien was indexed.

d. The amount of the lien.

e. The internal revenue service taxpayer identification number or social security

number of the taxpayer.

The notice of lien is effective as of eight a.m. of the first day following the indexing of

the notice. A notice of lien filed by the commissioner before August 1, 1997, may be

indexed in the central indexing system without changing its original priority as to

property in the county where the lien was filed.

3. Upon the payment of tax, penalty, and interest, if applicable, or a penalty assessed

under section 57-51-06, as to which the commissioner has indexed a notice in the

central indexing system, the commissioner shall index a satisfaction of the lien in the

central indexing system.

4. The commissioner is exempt from the payment of the fees otherwise provided for by

law for the indexing of the lien or satisfaction.
N.D. Cent. Code § 57-39.2-08.3 — ND Code / Title 57 / Chapter 57-39.2 / Section 57-39.2-08.3
57-39.2-08.3. Sales tax on alcoholic beverages may be included in purchase price
Status: in_force

57-39.2-08.3. Sales tax on alcoholic beverages may be included in purchase price

Expired under S.L. 2003, ch. 539, § 25; S.L. 2005, ch. 582, § 2.
N.D. Cent. Code § 57-40.4-03 — ND Code / Title 57 / Chapter 57-40.4 / Section 57-40.4-03
57-40.4-03. Appropriation
Status: in_force

57-40.4-03. Appropriation

There is hereby appropriated out of any moneys in the general fund of the state treasury,

not otherwise appropriated, as a standing and continuing appropriation, such sums as may be

necessary to provide for motor vehicle excise tax refunds under this chapter; and in addition

thereto, there is hereby appropriated out of any moneys in the motor vehicle registration fund,

not otherwise appropriated, as a standing and continuing appropriation, such sums as may be

necessary to provide for motor vehicle excise tax refunds under this chapter, such

appropriations to be made from both such funds in equal amounts. Refunds must be made from

the moneys appropriated out of the general fund of the state treasury, and from the moneys

appropriated out of the motor vehicle registration fund in the same proportion as the tax was

allocated at the time it was collected.
N.D. Cent. Code § 57-38-59.4 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-59.4
57-38-59.4. Withholding requirement for oil and gas royalty payments to nonresidents
Status: in_force

57-38-59.4. Withholding requirement for oil and gas royalty payments to

nonresidents.

1. For purposes of this section:

a. "Publicly traded partnership" means a publicly traded partnership as defined in

section 7704 of the Internal Revenue Code [26 U.S.C. 7704] which is not treated

as a corporation.

b. "Remitter" means any person who distributes royalty payments to royalty owners.

c. "Royalty owner" means a person or entity entitled to receive periodic royalty

payments for a nonworking interest in the production of oil or gas.

2. Except as provided in subsection 3, each remitter shall deduct and withhold from the

gross amount of the royalty payment made to each nonresident individual or business

entity that does not have its commercial domicile in this state at the highest marginal

rate in section 57-38-30.3 minus three-fourths of one percent. Sections 57-38-59 and

57-38-60 apply to the filing of the returns and payment of the tax under this

subsection.

3. This section does not apply to royalty payments made to a royalty owner if the royalty

owner is:

a. The United States or an agency of the federal government, this state or a political

subdivision of this state, or another state or a political subdivision of another

state;

b. A federally recognized Indian tribe with respect to on-reservation oil and gas

production pursuant to a lease entered under the Indian Mineral Leasing Act of

1938 [25 U.S.C. 396a through 396g];

c. The United States as trustee for individual Indians;

d. A publicly traded partnership;

e. An organization that is exempt from the tax under this chapter; or

f. The same person or entity as the remitter.

4. a. This section does not apply to a remitter that produced less than three hundred

fifty thousand barrels of oil or less than five hundred million cubic feet of gas in

the preceding calendar year as certified to the tax commissioner in the manner

and on forms prescribed by the tax commissioner.

b. Each remitter that is exempt from withholding under this subsection shall make

an annual return to report royalty payments that exceed the dollar amounts in

subsection 6 and must be reported in the same manner as provided in section

57-38-60.

5. a. Each year, a publicly traded partnership that is exempt from withholding under

subsection 3 shall transmit to the tax commissioner, in an electronic format

approved by the tax commissioner, each partner's United States department of

the treasury schedule K-1, form 1065, or form 1065-B, as applicable, filed

electronically for the year with the United States internal revenue service.

b. A royalty owner that is a publicly traded partnership, or an organization exempt

from taxation under section 57-38-09, shall report to the remitter and tax

commissioner under oath, on a form prescribed by the tax commissioner, all

information necessary to establish that the remitter is not required under

subsection 2 to withhold royalty payments made to the partnership or

organization.

6. If the royalty payment made to a royalty owner under this section is less than six

hundred dollars for the current withholding period, or is less than one thousand dollars

if the payment is annualized, the tax commissioner may grant a remitter's request to

forego withholding the tax from the royalty payment made to that royalty owner for the

current withholding period or, if applicable, the royalty payments for the annual period.
N.D. Cent. Code § 57-37.1-01 — ND Code / Title 57 / Chapter 57-37.1 / Section 57-37.1-01
57-37.1-01. Definitions
Status: in_force

57-37.1-01. 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. "Federal gross estate" means the gross estate of a decedent as determined for federal

estate tax purposes pursuant to the provisions of the United States Internal Revenue

Code of 1986, as amended through December 31, 1990.

2. "Federal taxable estate" means the taxable estate of a decedent as determined for

federal estate tax purposes pursuant to the provisions of the United States Internal

Revenue Code of 1986, as amended through December 31, 1990.

3. "Nonresident decedent" means an individual who at the time of death was not a

resident decedent.

4. "Personal representative" or "personal representative of an estate" means the

executor or administrator of the decedent, or, if there is no executor or administrator

appointed, qualified, and acting within this state, then any person in actual or

constructive possession of any property having a situs in this state which is included in

the federal gross estate of the decedent.

5. "Resident decedent" means an individual whose residence at the time of death was in

North Dakota according to the rules for determining residence as provided in section

54-01-26.

6. "Situs of property" means, as to real property, the state or country in which it was

situated at the time of the decedent's death; as to tangible personal property, the state

or country in which it was normally kept or located at the time of the decedent's death;

as to intangible personal property, the state or country in which the decedent was a

resident at death; and when used in reference to property having a situs in North

Dakota it also means the county in which the property has its situs as determined in

accordance with this subsection. Provided, however, that as to intangible personal

property a resident may specify in that person's will that the situs of all, or of particular

items of, intangible personal property is at any location within a county or counties in

this state at which that person had resided for at least fifteen years after attaining

eighteen years of age.

7. "Tax commissioner" means the tax commissioner of the state of North Dakota.
N.D. Cent. Code § 57-36-32 — ND Code / Title 57 / Chapter 57-36 / Section 57-36-32
57-36-32. Separate and additional tax on the sale of cigarettes - Collection - Allocation of revenue - Tax avoidance prohibited
Status: in_force

57-36-32. Separate and additional tax on the sale of cigarettes - Collection - Allocation

of revenue - Tax avoidance prohibited.

There is hereby levied and assessed and there shall be collected by the state tax

commissioner and paid to the state treasurer, upon all cigarettes sold in this state, an additional

tax, separate and apart from all other taxes, of seventeen mills on each cigarette, to be

collected as existing taxes on cigarettes sold are, or hereafter may be, collected, by use of

appropriate stamps and under similar accounting procedures. No person, firm, corporation, or

limited liability company shall transport or bring or cause to be shipped into the state of North

Dakota any cigarettes as provided herein, other than for delivery to wholesalers in this state,

without first paying the tax thereon to the state tax commissioner. All of the moneys collected by

the state treasurer under this section shall be credited to the state general fund.
N.D. Cent. Code § 57-38-62 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-62
57-38-62. Payment of estimated income tax
Status: in_force

57-38-62. Payment of estimated income tax

1. An individual, estate, or trust that is subject to section 6654 of the Internal Revenue

Code relating to a failure to pay federal estimated income tax shall, at the time

prescribed in this chapter, pay estimated tax for the current taxable year.

Notwithstanding any other provision of this section, an individual, estate, or trust

whose net tax liability for the preceding taxable year was less than one thousand

dollars is not required to pay estimated tax for the current taxable year. Married

individuals who file a joint federal income tax return and are subject to section 6654 of

the Internal Revenue Code must each be deemed to be subject to the federal

provision. If payment of estimated tax is required, the individual, estate, or trust shall,

at the time prescribed in this chapter, pay the lesser of the following:

a. An amount which, when added to the taxpayer's withholding, equals ninety

percent of the taxpayer's current taxable year's net tax liability.

b. An amount which, when added to the taxpayer's withholding, equals one hundred

percent of the taxpayer's net tax liability for the immediately preceding taxable

year.

(1) This subdivision does not apply to any taxpayer who was not required by

this chapter to file a return for the immediately preceding taxable year, to an

individual who moved into this state during the immediately preceding

taxable year, or to an estate or trust that was not in existence for the entire

immediately preceding taxable year. The amount under this subdivision

must be deemed to be equal to the amount in subdivision a if this part

applies.

(2) In order to satisfy the requirements of this subdivision, married individuals

who are required to file separate state returns for the current taxable year

but who were required to file a joint state return for the immediately

preceding taxable year must each be required to pay estimated tax in an

amount which, when added to the individual's withholding, equals the net tax

liability which would have been computed for the immediately preceding

taxable year if separate state returns had been required to be filed.

(3) In order to satisfy the requirements of this subdivision, married individuals

who are required to file a joint state return for the current taxable year but

were required to file separate state returns for the immediately preceding

taxable year must be required to pay estimated tax in an amount which,

when added to their withholding, equals the sum of their separate net tax

liabilities for the immediately preceding taxable year.

2. A corporation shall, at the time prescribed in this chapter, pay estimated tax for the

current taxable year if the corporation's estimated tax can reasonably be expected to

exceed five thousand dollars and if the corporation's net tax liability for the immediately

preceding taxable year exceeded five thousand dollars. If payment of estimated tax is

required, the corporation shall, at the time prescribed in this chapter, pay the lesser of

the following:

a. An amount which, when added to the corporation's withholding, equals ninety

percent of the corporation's current taxable year's net tax liability.

b. An amount which, when added to the corporation's withholding, equals one

hundred percent of the corporation's net tax liability for the immediately preceding

taxable year.

3. The provisions of section 57-38-45, except those provisions relating to the imposition

of a penalty, apply in case of nonpayment, late payment, or underpayment of

estimated tax. For purposes of applying the interest provisions of section 57-38-45,

interest accrues on a per annum basis from the due date of an installment to the

fifteenth day of the fourth month following the end of the current taxable year or, with

respect to any portion of the estimated tax required to be paid, the date on which the

portion thereof is paid, whichever date is earlier. Notwithstanding the other provisions

of this section, no interest is due if the estimated tax paid on or before each due date

under section 57-38-63 by a corporation is based on the annualized or adjusted

seasonal method under section 6655 of the Internal Revenue Code. Notwithstanding

the other provisions of this section, no interest is due if the estimated tax of an

individual, estate, or trust is less than one thousand dollars per income tax return filed.

4. For purposes of this section, "estimated tax" means the amount that a taxpayer

estimates to be income tax under this chapter for the current taxable year less the

amount of any credits allowable, including tax withheld.

5. For purposes of this section, "net tax liability" means the amount of income tax

computed for the taxable year as shown on the return less the amount of any credits

allowable except tax withheld and estimated tax paid.

6. An individual or corporation may apply a tax overpayment from a preceding taxable

year as an estimated tax payment on the individual's or corporation's behalf for the

taxable year succeeding the overpayment. The individual or corporation may elect to

apply the overpayment to specific estimated tax installments. If the individual or

corporation does not specify the installment period toward which the overpayment is to

be applied, the individual or corporation must be considered to have elected to apply

the overpayment toward the first required estimated tax installment for the succeeding

taxable year.
N.D. Cent. Code § 57-38.1-05 — ND Code / Title 57 / Chapter 57-38.1 / Section 57-38.1-05
57-38.1-05. Rents and royalties
Status: in_force

57-38.1-05. Rents and royalties

1. Net rents and royalties from real property located in this state are allocable to this

state.

2. Net rents and royalties from tangible personal property are allocable to this state:

a. If and to the extent that the property is utilized in this state; or

b. In their entirety if the taxpayer's commercial domicile is in this state and the

taxpayer is not organized under the laws of or taxable in the state in which the

property is utilized.

3. The extent of utilization of tangible personal property in a state is determined by

multiplying the rents and royalties by a fraction, the numerator of which is the number

of days of physical location of the property in the state during the rental or royalty

period in the taxable year and the denominator of which is the number of days of

physical location of the property everywhere during all rental or royalty periods in the

taxable year. If the physical location of the property during the rental or royalty period

is unknown or unascertainable by the taxpayer, tangible personal property is utilized in

the state in which the property was located at the time the rental or royalty payer

obtained possession.
N.D. Cent. Code § 57-39.10-04 — ND Code / Title 57 / Chapter 57-39.10 / Section 57-39.10-04
57-39.10-04. Tobacco products wholesale tax agreement requirements
Status: in_force

57-39.10-04. Tobacco products wholesale tax agreement requirements

The governor may enter a tobacco products wholesale tax agreement with a tribe or tribes if

the agreement complies with section 57-39.10-02 and this section.

1. The taxes subject to an agreement under this section are the state's tobacco products

wholesale taxes under chapter 57-36, as may be amended subsequently by the

legislative assembly, 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.

2. A tribe or tribes shall impose taxes equal to the state's tobacco products wholesale

taxes on all tobacco products sold by licensed wholesalers for delivery to licensed

retailers or sold by licensed retailers directly to customers within the exterior

boundaries of the reservation in this state.

3. Chapters 57-36 and title 81 of the North Dakota Administrative Code govern the

administration of the taxes subject to an agreement under this section.

4. The amount of tax revenue allocated to the tribe pursuant to an agreement under this

section must be equal to an amount determined by multiplying the enrolled

membership of the tribe by the state tobacco revenue per capita. The state tobacco

revenue per capita is the quarterly collections of the state's tobacco products

wholesale taxes designated for deposit in the state general fund divided by the state's

total population as determined in the most recent actual or estimated census data

published by the United States census bureau.

5. Except as provided in subsection 6 of section 57-39.10-02, the enrolled membership of

the tribe must be certified to the state by September thirtieth of each year during the

term of the agreement. The enrolled membership of the tribe must consist of the

number of enrolled members of the tribe physically residing within the exterior

boundaries of the portion of the tribe's reservation located in this state. The enrolled

membership of the tribe must be based on the tribe's enrollment office records, the

bureau of Indian affairs enrollment records, or other records maintained by the tribe.

The previous year's certified enrollment number must be used if the tribe does not

issue a certification by September thirtieth, unless the tribe demonstrates the certified

enrollment number has increased or decreased. The manner in which the state and

tribe resolve issues arising under this subsection must be specified in the agreement.
N.D. Cent. Code § 57-60-12 — ND Code / Title 57 / Chapter 57-60 / Section 57-60-12
57-60-12. Rules and regulations - Bond
Status: in_force

57-60-12. Rules and regulations - Bond

The commissioner is hereby authorized and empowered to prescribe all necessary rules for

the purpose of making and filing of all reports required hereunder and otherwise necessary to

the enforcement of this chapter, and may require a sufficient bond from any person charged with

the making and filing of reports and the payment of the taxes herein imposed, and said bond

must run to the state of North Dakota and must be conditioned upon the making and filing of

reports as required by law or regulation, and for the prompt payment, by the principal therein, of

all taxes justly due the state by virtue of the provisions of this chapter.
N.D. Cent. Code § 57-13-05 — ND Code / Title 57 / Chapter 57-13 / Section 57-13-05
57-13-05. Hearing before state board of equalization
Status: in_force

57-13-05. Hearing before state board of equalization

The board of county commissioners of any of the several counties, or any representative

thereof in its place or stead, or any city council or board of city commissioners or any

representative thereof, any township supervisors, or representative groups of taxpayers or

taxpayers' associations, or any individual representing the same, may appear before the state

board of equalization to be heard for the purpose of opposing any unreasonable or unjust

increase or decrease in the valuation or determination of classification of the taxable property of

the county, city, or township represented as equalized by the county board of equalization,

opposing any increase or decrease in the valuation or determination of classification as

proposed by the state board of equalization, or opposing a determination of taxable status made

by a county board of equalization, to the end that all valuations or classifications of like taxable

property may be uniform and equal throughout the state and exemption determinations made by

a county board of equalization are found reasonable by the state board of equalization.
N.D. Cent. Code § 57-15-19.4 — ND Code / Title 57 / Chapter 57-15 / Section 57-15-19.4
57-15-19.4. Township levy for roads
Status: in_force

57-15-19.4. Township levy for roads

1. The electors of each township at the annual meeting may levy a tax not to exceed the

limitation in subsection 1 of section 57-15-20.2 for the purpose of cooperating with the

county in constructing and maintaining roads and bridges that are part of the county

road system and located within the township. This tax levy may be made only if notice

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

of the annual meeting provided for in section 58-04-01. A township levy for roads

approved by qualified electors of a township under this section before January 1,

2015, may continue to be imposed for five taxable years or the period of time for which

it was approved by the electors, whichever is less, under the provisions of law in effect

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

levy authority under this section may not be effective for more than five taxable years.

2. If funds from a levy under subsection 1 are not expended for purposes of cooperating

with the county in constructing and maintaining roads and bridges that are part of the

county road system and located within the township, the board of township supervisors

may by resolution authorize the expenditure of all such funds collected and

accumulated and the earnings thereon for the construction, improvement, or

maintenance of other roads or for any other township purpose.
N.D. Cent. Code § 57-20-23 — ND Code / Title 57 / Chapter 57-20 / Section 57-20-23
57-20-23. County responsible for collecting and transmitting state taxes
Status: in_force

57-20-23. County responsible for collecting and transmitting state taxes

Each county is responsible to the state for the full amount of the taxes levied for state

purposes, except such amounts or taxes as have been canceled as uncollectible, or canceled or

abated, as provided by law. If any county treasurer proves to be a defaulter, to any amount, of

state revenue, the county shall make up the deficiency from revenues derived from the county's

general fund levy authority over a period of three years, without interest, and the county can

have recourse to the official bond of the county treasurer for indemnity.
N.D. Cent. Code § 57-38-37 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-37
57-38-37. Receipt
Status: in_force

57-38-37. Receipt

The tax commissioner, as soon as possible after the receipt of the return and remittance, if

paid by cash or currency, shall issue a receipt to the taxpayer for the amount of the taxpayer's

remittance. Such receipt is not a receipt in full for the amount of the tax due, but only for the

remittance made by the taxpayer.
N.D. Cent. Code § 57-02-08.3 — ND Code / Title 57 / Chapter 57-02 / Section 57-02-08.3
57-02-08.3. Homestead credit for special assessments - Certification - Lien
Status: in_force

57-02-08.3. Homestead credit for special assessments - Certification - Lien

1. Any person who has qualified for the property tax credit provided for in section

57-02-08.1 may elect to also qualify for an additional homestead credit against that

person's homestead for the portion of any special assessment levied by a taxing

district which becomes due for the same year. The total amount of credits allowed for

any one property must not exceed six thousand dollars, adjusted annually on January

first of each year after December 31, 2019, by the consumer price index, excluding

any interest charged by the body levying the special assessment. This credit may be

granted only at the election of the qualifying person. The person making the election

shall do so by filing with the county auditor a claim for the special assessment credit

on a form prescribed by the tax commissioner. The claim must be filed with the county

auditor on or before February first of the year in which the special assessment

installment thereof becomes payable. For purposes of this subsection, "consumer

price index" means the percentage change in the consumer price index for all urban

consumers in the midwest region as determined by the United States department of

labor, bureau of labor statistics, for the most recent year ending December thirty-first.

2. a. By March first of each year, the county auditor of each county shall certify to the

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

following information:

(1) The name and address of each person for whom the special assessment

credit provided for in subsection 1 was allowed for the preceding year.

(2) The amount of credit allowed for the special assessment installment thereof

due for the preceding year.

(3) The total amount of the special assessment credits due in each special

assessment district.

(4) Other information that the tax commissioner requires.

b. The tax commissioner shall audit the certifications, make such corrections as may

be required, and certify to the state treasurer for payment to each county by June

first of each year the sum of the amounts computed by adding the credits allowed

for portions of special assessments which were due for each homestead in the

county for the preceding year. No more than the portion of special assessments

due for the preceding year shall be allowed as a credit for any homestead in any

year.

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

forthwith apportion and distribute the payment to each special assessment district

in the county according to the total credits allowed for each respective special

assessment district.

d. 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 herein to make such corrections as may be necessary

because of errors therein.

3. a. Any credit allowed under subsection 1, plus interest in the amount of six percent

per year from June first of the year for which the special assessment installment

for which a credit is taken becomes payable, creates a lien in favor of the state

against the property upon which the special assessment credit is allowed and

remains a lien upon the property from the time the credit is allowed until the lien is

fully satisfied by depositing the amount of the lien in the state general fund. If the

amount of the lien exceeds the market value of the property, the state may accept

the amount of the market value of the property as payment in full on the lien.

b. (1) Except as otherwise provided in this subdivision, a transfer of title to the

homestead because of sale, death, or otherwise may not be made without

the lien being satisfied. When a credit under subsection 1 is allowed, the

county auditor shall cause a notice of lien of record to be filed against

subject property with the recorder.

(2) The recorder may not record any deed for property on which the county

auditor has determined that there is an unsatisfied lien created under this

section, except for a transfer between spouses because of the death of one

of them as provided in paragraph 3.

(3) When a transfer occurs between spouses because of the death of one of

them, the lien allowed by this section need not be satisfied until the property

is again transferred.

c. This lien has precedence over all other liens except general tax liens and prior

special assessment liens and shall not be divested at any judicial sale. A mistake

in the description of the property covered by this lien or in the name of the owner

of the property does not defeat the lien if the property can be identified by the

description in the special assessment list.
N.D. Cent. Code § 57-38-40 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-40
57-38-40. Claim for credit or refund
Status: in_force

57-38-40. Claim for credit or refund

1. Except as otherwise provided in this section, a person may file a claim for credit or

refund of an overpayment of any tax imposed by this chapter within three years after

the due date of the return or within three years after the return was filed, whichever

period expires last.

a. As to any corporation or other person whose principal place for managing or

directing a business is outside North Dakota, if the period for assessment

remains open under subsection 2 of section 57-38-38, the period of time for filing

of a claim for credit or refund will remain open for the same period prescribed in

subsection 2 of section 57-38-38.

b. An individual who filed a return of income as a resident of this state and is

assessed tax by another state or territory of the United States or the District of

Columbia on that income after the time for filing a claim has expired under this

section is entitled to a credit or refund for the amount of tax paid to the other

jurisdiction, not including penalty or interest, as provided under subsection 1 or 4

of section 57-38-30.3, notwithstanding the time limitations of this section. The

claim for the credit or refund under this subdivision must be submitted to the

commissioner within one year from the date the taxes were paid to the other

jurisdiction. The taxpayer must submit sufficient proof to show entitlement to a

credit or refund under this subdivision.

2. If there is a change in taxable income or income tax liability by an amount which is in

excess of twenty-five percent of the amount of taxable income or income tax liability

stated in the return as filed, a person may file a claim for credit or refund of any tax

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

years after the return was filed, whichever period expires last. The provisions of this

subsection do not create or increase any net operating loss otherwise recognized

under this chapter for purposes of carryover to any subsequent taxable period or

carryback to any prior taxable period.

3. A corporation may file a claim for credit or refund of an overpayment of tax resulting

from the carryback of a net operating loss under subsection 3 of section 57-38-01.3, or

resulting from a federal capital loss carryback, within three years after the prescribed

due date for filing the return, including extensions, for the tax year in which the loss

was incurred. The provisions of this subsection applicable to net operating losses are

ineffective for loss years beginning after December 31, 2002.

4. A person other than a corporation may file a claim for credit or refund of an

overpayment of tax resulting from the carryback of a net operating loss within three

years after the prescribed due date for filing the return, including extensions, for the

tax year in which the loss was incurred. The provisions of this subsection are effective

for loss years beginning after December 31, 1986.

5. Notwithstanding any other provision in this section, if any taxpayer, with or without

intent to evade any tax imposed by this chapter, fails to file a state income tax return

within three years after the due date of the return prescribed in this chapter, no credit

or refund of overwithheld income tax or overpaid estimated income tax may be made.

6. If any person consents to an extension of time for the assessment of state income tax,

under subsection 8 of section 57-38-38, the period of time for filing a claim for credit or

refund will be similarly extended. Provided, however, if an assessment is issued, the

taxpayer has sixty days from the assessment to file a claim for refund. If a claim for

refund is filed in any year extended by an agreement under subsection 8 of section

57-38-38, the tax commissioner may assess additional tax for any year extended by

the same agreement which has otherwise expired. The additional assessment is

limited to issues raised in the claim for refund.

7. a. If a person required to file an amended state income tax return, or other

information as required by the tax commissioner, under section 57-38-34.4, does

so within the ninety-day period prescribed therein, an overpayment of state

income tax attributable to the changes or corrections made by the United States

internal revenue service, or other competent authority, must be credited or

refunded to the person by the tax commissioner, even though other time periods

prescribed in this section may have expired; provided the person submits a notice

or other pertinent documentation as proof of the final determination of the

changes or corrections by the United States internal revenue service, or other

competent authority.

b. If a person required to file an amended state income tax return, or other

information as required by the tax commissioner, under section 57-38-34.4, does

not do so within the ninety-day period prescribed therein, an overpayment of state

income tax attributable to the changes or corrections made by the United States

internal revenue service, or other competent authority, must be credited or

refunded to the person by the tax commissioner if the person files the amended

state income tax return, or other information as required by the tax commissioner,

within two years after the final determination of the changes or corrections made

by the United States internal revenue service, or other competent authority, even

though other time periods prescribed in this section may have expired. This

provision does not limit or restrict any other time period prescribed in this section

that has not expired as of the end of the two-year period prescribed in this

subsection. Any interest otherwise allowed by section 57-38-35.2 does not accrue

after the ninety-day period prescribed in section 57-38-34.4, if this subdivision

applies.

c. This subsection applies to any taxable year of an individual, estate, or trust for

which changes or corrections have been made by the United States internal

revenue service or other competent authority.

8. a. If a return is filed by an individual or an individual and spouse and, after the death

of the individual, a refund claim is filed or becomes payable, the tax

commissioner shall approve the refund for payment to the legal representative of

the decedent upon application and presentation of certified copies of letters

testamentary or letters of administration establishing the fiduciary relationship of

the legal representative.

b. If the legal representative of the taxpayer has not made application for the refund

of the deceased taxpayer within one year from the date of the taxpayer's death,

the tax commissioner may approve the refund to any person within the

classifications set out herein and with the following priority: surviving spouse,

children, grandchildren, parents, grandparents, and other relatives, upon proper

application establishing the relationship of the claimant. Should an application be

received from more than one individual in any of the classifications set out herein,

the tax commissioner shall honor the earliest postmarked application which is

properly filed pursuant to rules adopted by the tax commissioner.

c. When the tax commissioner acting in good faith has approved a refund payment

pursuant to the provisions of this subsection, the tax commissioner shall not be

held responsible to any person or legal representative of the decedent who may

have qualified to make a proper application but has failed to do so within one year

from the date of death of the deceased taxpayer.

9. Every claim for credit or refund shall be made by filing with the tax commissioner an

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

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

is based.

10. If the tax commissioner disallows a claim for credit or refund, in part or in full, the tax

commissioner shall notify the taxpayer accordingly. The decision of the tax

commissioner denying a claim for credit or refund is final and irrevocable thirty days

after the date the notice is mailed to the taxpayer unless, within this thirty-day period,

the taxpayer has filed a protest with the tax commissioner.

11. The protest shall set forth the grounds on which the protest is based, along with any

other information as may be required by the tax commissioner. If the taxpayer has so

requested, the tax commissioner may grant the taxpayer or the authorized

representative of the taxpayer an informal conference.

12. The tax commissioner shall reconsider the denial of the claim for credit or refund after

the filing of a protest. The reconsideration may include the further examination by the

tax commissioner or the authorized representative of the tax commissioner of a

taxpayer's books, papers, records, or memoranda, including corporate minutes and

committee notes.

13. Within a reasonable period of time after protest, the tax commissioner shall notify the

taxpayer of the tax commissioner's reconsideration of claim for credit or refund. If the

decision of the tax commissioner is a denial, the decision is final and irrevocable

unless the taxpayer within thirty days following the date of the tax commissioner's

decision seeks formal administrative review of the tax commissioner's reconsideration

of claim for credit or refund by filing a complaint and requesting an administrative

hearing. The complaint must be personally served on the tax commissioner or sent by

certified mail. The provisions of chapter 28-32 shall apply to and govern the

administrative hearing procedure, including appeals from any decision rendered by the

tax commissioner. Upon written request of a taxpayer, the tax commissioner may grant

a reasonable extension of time for the filing of a complaint.

14. If the tax commissioner determines that an amount in excess of the correct amount of

tax, interest, or penalty due from any person has been paid by or on behalf of that

person because of income tax withheld or estimated tax paid, the tax commissioner

may approve a refund of the excess amount which shall be paid to that person in the

manner provided for payment of other claims against the state, except that it shall not

be necessary to first file a claim for refund if the amount to be refunded was paid with

respect to a return or report filed by that person with the tax commissioner in the form

prescribed therefor.

15. If the tax commissioner determines there has been an overpayment of tax, any

overpaid penalty and interest on that tax must be refunded or credited by the tax

commissioner. If interest is paid under section 57-38-35.2, no interest will be paid

under this subsection.

16. A person that would have been entitled to a credit or refund under chapter 57-35.3 for

a taxable year beginning before January 1, 2013, may file a claim for refund or credit

of an overpayment of tax.
N.D. Cent. Code § 57-01-05 — ND Code / Title 57 / Chapter 57-01 / Section 57-01-05
57-01-05. State supervisor of assessments
Status: in_force

57-01-05. State supervisor of assessments

The state tax commissioner shall appoint a state supervisor of assessments who must be a

person trained and experienced in property appraisals and familiar with assessment and

equalization procedures and techniques. The state supervisor of assessments serves at the

pleasure of the state tax commissioner and office space must be furnished to the state

supervisor of assessments by the commissioner.

The state supervisor of assessments shall perform the following duties under the direction

of the tax commissioner:

1. The state supervisor of assessments shall advise and give assessors the necessary

instructions and directions as to their duties under the laws of this state, to promote

uniform assessment of property in this state.

2. The state supervisor of assessments shall assist and instruct assessors in use of soil

surveys, land classification methods, preparation and proper use of land maps and

record cards, proper classification of real and personal property, and determination of

proper standards of value.

3. The state supervisor of assessments may require the attendance of groups of

assessors at meetings called by the state supervisor of assessments for the purpose

of giving them further assistance and instruction as to their duties.

4. The state supervisor of assessments may make sales, market, and productivity

studies and other studies of property assessments in the counties and cities of this

state to properly advise the assessors and directors of tax equalization in the state and

to recommend to the tax commissioner changes to be made by the state board of

equalization in the performance of its equalization powers and duties. In any sales,

market, and productivity study made according to section 57-01-06, the county

directors of tax equalization or city assessors shall compile a record of sales of

property made in the county or city, and in conjunction with the board of county

commissioners shall analyze the sales for the purpose of advising the state supervisor

of assessments as to the value of using the sales in any such study. The compilations

must be forwarded to the state supervisor of assessments with the findings of the

county director of tax equalization, city assessors, and the board of county

commissioners. In any county or city or any part thereof where the number of sales of

properties is insufficient for making a sales, market, and productivity study, the county

director of tax equalization or city assessor, as the case may be, in cooperation with

the state supervisor of assessments or that person's assistants shall make appraisals

of properties in order to determine the market value.

5. The state supervisor of assessments shall cooperate with North Dakota state

university in the development of a soil mapping program, a land classification system,

valuation studies, and other matters relating to the assessment of property and shall

provide for the use of such information and procedure at the earliest possible date by

the assessors of this state.

6. The state supervisor of assessments has general supervision of assessors and county

directors of tax equalization pertaining to methods and procedures of assessment of

all property and has authority to require all county directors of tax equalization to do

any act necessary to obtain uniform methods and procedures of assessment.

7. Whenever an investigation by the state supervisor of assessments shows there is

probable cause to believe the holder of a certificate issued by the state supervisor of

assessments under section 57-02-01.1 has failed to comply with any of the provisions

of law pertaining to assessments, or any rules adopted by the tax commissioner, the

state supervisor of assessments may petition the tax commissioner for a hearing to

show cause why the certificate should be suspended or revoked.

a. The state supervisor of assessments must provide the certificate holder at least

ten days' notice of the time and place of the hearing.

b. If cause to suspend or revoke the certificate is shown, the tax commissioner may

suspend or revoke the certificate.

c. The tax commissioner may restore a certificate after suspension or revocation.

d. An individual whose certificate has been suspended or revoked in the manner

provided in this section may appeal that determination to the district court as

provided in section 28-32-42.

8. If a certificate holder's certificate is suspended or revoked under this section, the

governing body of the county in which the certificate holder performs duties shall

ensure the continued administration of assessments within that county by a person

authorized under section 11-10.1-05 and be responsible for any expenses associated

with the fulfillment of this responsibility. Expenses incurred by a county to fulfill the

duties of a township or city assessment official whose certificate has been suspended

or revoked must be charged to the political subdivision in which the certificate holder is

employed and must either be paid directly to the county by the political subdivision or

deducted by the county treasurer from funds coming into the treasurer's control which

are apportionable to the subdivision.

9. The state supervisor of assessments shall perform such other duties relating to

assessment and taxation of property as the tax commissioner directs.

10. The tax commissioner may adopt rules under chapter 28-32 necessary for the

administration of this section.
N.D. Cent. Code § 57-15-27 — ND Code / Title 57 / Chapter 57-15 / Section 57-15-27
57-15-27. Interim fund
Status: in_force

57-15-27. Interim fund

The governing body of any county, city, park district, or municipality, other than a school

district, which is authorized to levy taxes may include in its budget an item to be known as the

"interim fund" which must be carried over to the next ensuing fiscal year to meet the cash

requirements of all funds or purposes to which the credit of the municipality may be legally

extended, for that portion of such fiscal year prior to the receipt of taxes therein. In no case may

the interim fund be in excess of the amount reasonably required to finance the municipality for

the first nine months of the next ensuing fiscal year. The interim fund may not be in excess of

three-fourths of the current annual appropriation for all purposes other than debt retirement

purposes and appropriations financed from bond sources.
N.D. Cent. Code § 57-38.5-03 — ND Code / Title 57 / Chapter 57-38.5 / Section 57-38.5-03
57-38.5-03. Seed capital investment tax credit
Status: in_force

57-38.5-03. Seed capital investment tax credit

If a taxpayer makes a qualified investment in a qualified business, the taxpayer is entitled to

a credit against state income tax liability under section 57-38-30 or 57-38-30.3.

1. The amount of the credit to which a taxpayer is entitled is forty-five percent of the

amount invested by the taxpayer in qualified businesses during the taxable year.

2. The maximum annual credit a taxpayer may claim under this section is not more than

one hundred twelve thousand five hundred dollars. This subsection may not be

interpreted to limit additional investment by a taxpayer for which that taxpayer is not

applying for a credit.

3. Any amount of credit under subsection 1 not allowed because of the limitation in

subsection 2 may be carried forward for up to four taxable years after the taxable year

in which the investment was made.

4. A passthrough entity that invests in a qualified business must be considered to be the

taxpayer for purposes of the investment limitations in this section and the amount of

the credit allowed with respect to a passthrough entity's investment in a qualified

business must be determined at the passthrough entity level. The amount of the total

credit determined at the passthrough entity level must be allowed to the partners,

shareholders, or members in proportion to their respective interests in the passthrough

entity.

5. An investment made in a qualified business from the assets of a retirement plan is

deemed to be the retirement plan participant's investment for the purpose of this

chapter if a separate account is maintained for the plan participant and the participant

directly controls where the account assets are invested.

6. The investment must be made on or after the certification effective date and must be at

risk in the business to be eligible for the tax credit under this section. An investment for

which a credit is received under this section must remain in the business for at least

three years. Investments placed in escrow do not qualify for the credit.

7. The entire amount of an investment for which a credit is claimed under this section

must be expended by the qualified business for plant, equipment, research and

development, marketing and sales activity, or working capital for the qualified

business.

8. A taxpayer who owns a controlling interest in the qualified business or who receives

more than fifty percent of the taxpayer's gross annual income from the qualified

business is not entitled to a credit under this section. A member of the immediate

family of a taxpayer disqualified by this subsection is not entitled to the credit under

this section. For purposes of this subsection, "immediate family" means the taxpayer's

spouse, parent, sibling, or child or the spouse of any such person.

9. The tax commissioner may disallow any credit otherwise allowed under this section if

any representation by a business in the application for certification as a qualified

business proves to be false or if the taxpayer or qualified business fails to satisfy any

conditions under this section or any conditions consistent with this section otherwise

determined by the tax commissioner. The commissioner has four years after the due

date of the return or after the return was filed, whichever period expires later, to audit

the credit and assess additional tax that may be found due to failure to comply with the

provisions of this chapter. The amount of any credit disallowed by the tax

commissioner that reduced the taxpayer's income tax liability for any or all applicable

tax years, plus penalty and interest as provided under section 57-38-45, must be paid

by the taxpayer.

10. An angel fund that invests in a qualified business must be considered to be the

taxpayer for purposes of the investment limitations in this section. The amount of the

credit allowed with respect to an angel fund's investment in a qualified business must

be determined at the angel fund level. The amount of the total credit determined at the

angel fund level must be allowed to the investors in the angel fund in proportion to the

investor's respective interests in the fund. An angel fund that is subject to the tax

imposed under chapter 57-38 is not eligible for the investment tax credit under this

chapter.
N.D. Cent. Code § 57-40.2-05 — ND Code / Title 57 / Chapter 57-40.2 / Section 57-40.2-05
57-40.2-05. Evidence of use
Status: in_force

57-40.2-05. Evidence of use

For the purpose of the proper administration of this chapter, and to prevent evasion of the

tax, evidence that tangible personal property was sold by any person for delivery in this state is

prima facie evidence that such tangible personal property was sold for use in this state.
N.D. Cent. Code § 57-43.3-20 — ND Code / Title 57 / Chapter 57-43.3 / Section 57-43.3-20
57-43.3-20. Corporate officer liability
Status: in_force

57-43.3-20. Corporate officer liability

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

the required returns or to pay the tax due, any of its officers having control or

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

payments is personally liable for the failure. The dissolution of a corporation does not

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

remit the tax due. The sum due for such a liability may be assessed and collected

under the provisions of this chapter for the assessment and collection of other

liabilities.

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

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

post and maintain with the commissioner a bond or undertaking executed by a surety

company authorized to do business in this state. The cash deposit, bond, or

undertaking must be in an amount equal to the estimated annual aviation fuel tax

liability of the corporation.
N.D. Cent. Code § 57-51.1-02.2 — ND Code / Title 57 / Chapter 57-51.1 / Section 57-51.1-02.2
57-51.1-02.2. Temporary exemption - Oil extraction tax credit for gas flaring mitigation
Status: in_force

57-51.1-02.2. Temporary exemption - Oil extraction tax credit for gas flaring

mitigation.

Expired under S.L. 2021, ch. 481, § 3.
N.D. Cent. Code § 57-01-20 — ND Code / Title 57 / Chapter 57-01 / Section 57-01-20
57-01-20. Multistate tax audit fund - Continuing appropriation - Transfers to the general fund
Status: in_force

57-01-20. Multistate tax audit fund - Continuing appropriation - Transfers to the

general fund.

There is created in the state treasury the multistate tax audit fund. The fund consists of all

moneys collected and received by the tax commissioner as a result of participation in the

multistate tax commission audit and nexus programs. All moneys in the fund are appropriated to

the tax commissioner on a continuing basis to pay the multistate tax commission audit and

nexus program fees. On or before June thirtieth of each year, the tax commissioner shall certify

to the state treasurer the amount of accumulated funds in the multistate tax audit fund which

exceed the audit and nexus program fees for the following year. The state treasurer shall

transfer the certified amount from the multistate tax audit fund to the general fund prior to the

end of each fiscal year.
N.D. Cent. Code § 57-09-03 — ND Code / Title 57 / Chapter 57-09 / Section 57-09-03
57-09-03. Notice of meeting to be posted
Status: repealed

57-09-03. Notice of meeting to be posted

Repealed by S.L. 1959, ch. 363, § 1.
N.D. Cent. Code § 57-19-08 — ND Code / Title 57 / Chapter 57-19 / Section 57-19-08
57-19-08. When officers personally liable
Status: repealed

57-19-08. When officers personally liable

Repealed by S.L. 1997, ch. 489, § 4.
N.D. Cent. Code § 57-39.10-05 — ND Code / Title 57 / Chapter 57-39.10 / Section 57-39.10-05
57-39.10-05. Alcoholic beverages gross receipts tax agreement requirements
Status: in_force

57-39.10-05. Alcoholic beverages gross receipts tax agreement requirements

The governor may enter an alcoholic beverages gross receipts tax agreement with a tribe or

tribes if the agreement complies with the requirements of section 57-39.10-02 and this section.

1. The taxes subject to an agreement under this chapter are the state's alcoholic

beverages gross receipts tax under chapter 57-39.6, as may be amended

subsequently by the legislative assembly, for taxable transactions and activities

occurring exclusively within the exterior boundaries of the Fort Berthold Reservation,

that portion of the Lake Traverse Reservation located in this state, the Spirit Lake

Reservation, that portion of the Standing Rock Reservation located in this state, or the

Turtle Mountain Reservation.

2. A tribe or tribes shall impose a tax equal to the state's alcoholic beverages gross

receipts tax on all sales at retail of alcoholic beverages 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.

3. A tribe or tribes shall adopt ordinances in conformity with chapters 57-39.2 and

57-39.6, and title 81 of the North Dakota Administrative Code governing the

administration and collection of the taxes by the tax commissioner subject to an

agreement under this section.

4. The governor and the tribe or tribes must agree the tribe or tribes may not impose any

direct or indirect tribal tax or fee on retailers, transactions, or activities subject to the

tax agreement. This subsection does not apply to tribal business and alcohol license

fees or tribal employment rights office fees.

5. The tax revenue collected from taxable transactions and activities 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,

pursuant to an agreement under this section must be allocated eighty percent to the

tribe and twenty percent to the state.

6. a. Notwithstanding any other provision of state law, the agreement must contain

provisions in which:

(1) Except as otherwise provided by law, the tax commissioner shall maintain

the confidentiality of tax information relating to and gathered under the terms

of an agreement as provided in section 57-39.2-23;

(2) The tribe or tribes may receive a list of retailers located within the 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 and the amount of tax collected from each retailer

during a reporting period; and

(3) The tribe or tribes agree to protect the confidentiality of tax information

received from the tax commissioner.

b. The agreement must specify the processes or procedures necessary to

safeguard the confidential nature of the tax information.

7. Alcoholic beverages gross receipts taxes imposed under chapters 11-09.1 and 40-05.1

are not subject to an agreement entered under this chapter.
N.D. Cent. Code § 57-21-11 — ND Code / Title 57 / Chapter 57-21 / Section 57-21-11
57-21-11. State's attorney to represent county
Status: in_force

57-21-11. State's attorney to represent county

The state's attorney, in the county where proceedings under this chapter lie, shall prepare

the necessary papers in connection with the proceedings and shall appear at any hearing in

said matter as counsel for the county and treasurer.
N.D. Cent. Code § 57-15-06.7 — ND Code / Title 57 / Chapter 57-15 / Section 57-15-06.7
57-15-06.7. Additional levies - Exceptions to tax levy limitations in counties
Status: in_force

57-15-06.7. Additional levies - Exceptions to tax levy limitations in counties

The tax levy limitations specified in section 57-15-06 do not apply to the following mill levies,

which are expressed in mills per dollar of taxable valuation of property in the county:

1. A county supporting an airport or airport authority may levy a tax not exceeding four

mills in accordance with section 2-06-15.

2. A county levying a tax for extension work as provided in section 11-38-01 may levy a

tax not exceeding two mills and if a majority of the electors of the county have

approved additional levy authority under section 11-38-01, the county may levy a

voter-approved tax not exceeding an additional tax of two mills.

3. A county levying a tax for historical works in accordance with section 11-11-53 may

levy a tax not exceeding one-quarter of one mill, except that if sixty percent of the

qualified electors voting on the question of a levy limit increase as provided in section

11-11-53 shall approve, the tax levy limitation may be increased to not exceeding

three-quarters of one mill.

4. A county levying a tax for a county or community hospital association as provided in

section 23-18-01 may levy a tax for not more than five years not exceeding eight mills

in any one year or, in the alternative, for not more than ten years at a mill rate not

exceeding five mills.

5. A county levying a tax for county roads and bridges as provided in section 24-05-01

may levy a tax at a tax rate not exceeding ten mills. When authorized by a majority of

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

county, the county commissioners may levy and collect an additional tax for road and

bridge purposes as provided in section 24-05-01, not exceeding a combined additional

tax rate of twenty mills.

6. A county levying a tax to establish and maintain a public library service as provided in

section 40-38-02 may levy a tax not exceeding four mills.

7. A county levying a tax for a county veterans' service officer's salary, traveling, and

office expenses in accordance with section 57-15-06.4 may levy a tax not exceeding

two mills.

8. A county levying a tax for capital projects under section 57-15-06.6 may levy a tax not

exceeding ten mills. When authorized by a majority of the qualified electors voting

upon the question of a specific capital project or projects at a primary or general

election in the county, the county commissioners may levy and collect an additional

voter-approved tax for capital projects under section 57-15-06.6 not exceeding a tax

rate of ten mills per dollar of the taxable valuation of property in the county. After

January 1, 2015, approval or reauthorization by electors of increased levy authority

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

voter-approved levy in excess of ten mills for the purposes specified in section

57-15-06.6 approved by the electors before January 1, 2015, remains effective

through 2024 or the period of time for which it was approved by the electors,

whichever is less, under the provisions of law in effect at the time it was approved.

9. A county levying a tax for emergency purposes as provided in section 57-15-28 may

levy a tax not exceeding two mills in a county with a population of thirty thousand or

more, four mills in a county with a population under thirty thousand but more than five

thousand, or six mills in a county with a population of five thousand or fewer.

10. A county levying a tax for county emergency medical service according to section

57-15-50 may levy a tax not exceeding fifteen mills.

11. A county levying a tax for weed control as provided in section 4.1-47-14 may levy a tax

not exceeding four mills.

12. A county levying a tax for programs and activities for senior citizens according to

section 57-15-56 may levy a tax not exceeding two mills.

13. Tax levies made for paying the principal and interest on any obligations of the county

evidenced by the issuance of bonds.

14. A county levying a tax for a job development authority as provided in section

11-11.1-04 may levy a tax not exceeding four mills on the taxable valuation of property

within the county. However, if any city within the county is levying a tax for support of a

job development authority and the total of the county and city levies exceeds four mills,

the county tax levy within the city levying under subsection 12 of section 57-15-10

must be reduced so the total levy in the city does not exceed four mills.

15. A levy for an extraordinary expenditure under section 11-11-24 approved by the

electors of the county before January 1, 2015, may continue to be levied and collected

under provisions of law in effect when the levy was approved and for the term it was

approved by the electors. When the levy authority for an extraordinary expenditure

ends under this subsection, the fund must be closed out and any unobligated balance

in the fund must be transferred to the county general fund.

16. Levies dedicated under section 57-15-59 before January 1, 2015, for lease payments

may be continued to be levied and collected for the duration of the lease. When the

levy authority for lease payments ends under this subsection, the fund must be closed

out and any unobligated balance in the fund must be transferred to the county general

fund. A lease for county facilities effective after December 31, 2014, is subject to the

capital projects levy limitations of section 57-15-06.6.

Tax levy or mill levy limitations do not apply to any statute which expressly provides that taxes

authorized to be levied therein are not subject to mill levy limitations provided by law.
N.D. Cent. Code § 57-43.2-21 — ND Code / Title 57 / Chapter 57-43.2 / Section 57-43.2-21
57-43.2-21. Inventory gains - Losses
Status: in_force

57-43.2-21. Inventory gains - Losses

1. A supplier or distributor shall take a physical inventory reading of all special fuel

located in a terminal, underground tank, aboveground tank, railcar, storage tank of a

truck, and the storage tank of a bulk delivery truck on a monthly basis and shall report

the physical readings, inventory gains, and inventory losses to the commissioner. The

inventory reconciliation must include special fuel at retail locations and special fuel

stored in a barrel, drum, or other receptacle.

2. When sold or used by a supplier or distributor, a gain in special fuel inventories is

subject to the tax imposed by this chapter in the same manner as special fuel

purchased, imported, or otherwise acquired.

3. A supplier or distributor who experiences an actual physical inventory loss due to

shrinkage or evaporation is responsible for the tax imposed by this chapter on any loss

in excess of two percent of liquefied petroleum gases and one-half of one percent of

all other special fuel received during the period covered by the inventory reconciliation.

4. For the purposes of this chapter, it is presumed that all special fuel received above

these allowances, except that gallonage shown as actual inventory based on physical

inventory readings at the end of the time period covered by the inventory

reconciliation, and other allowances provided in this chapter, has been sold, delivered,

or used, and the supplier or distributor is liable for the amount of the special fuel tax on

each gallon [3.79 liters] of special fuel not accounted for. For purposes of this chapter,

special fuel refined at a refinery in this state and placed in storage at the refinery, and

special fuel brought into the state by pipeline and placed in storage at a pipeline

terminal, is not deemed received until it is withdrawn from the refinery or terminal

storage for sale or use in this state, or for shipment or delivery to destinations in this

state.

5. The commissioner may allow a tax credit to a supplier or distributor for actual inventory

losses due to casualty loss subject to the discretion of the commissioner and based on

proof of the loss as required by the commissioner.
N.D. Cent. Code § 57-21-05 — ND Code / Title 57 / Chapter 57-21 / Section 57-21-05
57-21-05. Receipts a defense in action for rent
Status: in_force

57-21-05. Receipts a defense in action for rent

The treasurer shall give a receipt to the tenant for any rents paid pursuant to the order of

the court, and the payment thereof and the receipt therefor constitutes a complete defense to a

suit by any person for such rent.
N.D. Cent. Code § 57-38-14 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-14
57-38-14. General provisions relating to corporate income
Status: in_force

57-38-14. General provisions relating to corporate income

The following principles may be applied in determining North Dakota income:

1. Any corporation organized under the laws of North Dakota and subject to a tax under

the provisions of this chapter, which maintains no regular place of business outside

this state, except a statutory office, must be taxed upon its entire income.

2. Corporations engaged in business within and without this state may be taxed only on

such income as is derived from business transacted and property located within this

state. The amount of such income apportionable to North Dakota must be determined

as provided in chapter 57-38.1.

3. Any corporation liable to report under this chapter and owning or controlling, either

directly or indirectly, substantially all of the voting capital stock of another corporation,

or of other corporations, may be required to make a consolidated report showing the

combined income, such assets of the corporation as are required for the purposes of

this chapter, and such other information as the tax commissioner may require, but

excluding intercorporate stock holdings and intercorporate accounts.

4. Any corporation liable to report under this chapter and owned or controlled either

directly or indirectly by another corporation may be required to make a report

consolidated with the owning company, showing the combined income, such assets of

the corporation as are required for the purposes of this chapter, and such other

information as the tax commissioner may require, but excluding intercorporate stock

holdings and intercorporate accounts.

5. In case it appears to the tax commissioner that any arrangement exists in such a

manner as to reflect improperly the business done, the segregable assets, or the

entire income earned from business done in this state, the tax commissioner is

authorized and empowered, in such manner as the tax commissioner may determine,

to adjust the tax equitably.

6. The tax commissioner may permit or require the filing of a combined report if

substantially all the voting capital stock of two or more corporations liable to report

under this chapter is owned or controlled by the same interests. The tax commissioner

may impose the tax provided by this chapter as though the combined entire income

and segregated assets were those of one corporation, but in the computation,

dividends received from any corporation whose assets, as distinguished from shares

of stock, are included in the segregations may not be included in the income.

7. When any corporation required to make a return under this chapter conducts the

business, whether under agreement or otherwise, in such manner as directly or

indirectly to benefit the members or stockholders of the corporation, or any of them, or

any person or persons, directly or indirectly interested in such business, by selling its

products, or the goods or commodities in which it deals, at less than a fair price which

might be obtained therefor, or if such a corporation, a substantial portion of whose

capital stock is owned either directly or indirectly by another corporation, acquires and

disposes of the products of the corporation owning the substantial portion of its capital

stock, in such manner as to create a loss or improper income, the tax commissioner

may require such facts as the tax commissioner deems necessary for the proper

computation provided by this chapter, and for the purposes of this chapter may

determine the amount which must be deemed to be the entire income, of the business

of such corporation for the calendar or fiscal year. In determining such entire income,

the tax commissioner shall have regard to the fair profits which, but for any agreement,

arrangement, or understanding, might be or could have been obtained from dealing in

such products, goods, or commodities.

8. If it appears to the tax commissioner that the segregation of assets shown by any

report made under this chapter does not reflect properly the corporate activity or

business done, or the income earned from corporate activity, or from business done in

this state because of the character of the corporation's business and the character and

location of its assets, the tax commissioner is authorized and empowered to adjust the

tax equitably.

9. Notwithstanding any other provision of law, two or more North Dakota domestic

corporations, affiliated as parent and subsidiary, and filing a federal consolidated tax

return, shall file a combined report and consolidated return for income tax under this

chapter.
N.D. Cent. Code § 57-51-02.2 — ND Code / Title 57 / Chapter 57-51 / Section 57-51-02.2
57-51-02.2. Gross production tax - Gas
Status: in_force

57-51-02.2. Gross production tax - Gas

A gross production tax is levied upon all gas produced within North Dakota except gas that

is exempt from taxation. The tax levied must attach to the whole production, including the

royalty interest. The tax on gas must be calculated by taking the taxable production in mcf times

the gas tax rate.

1. The gas tax rate is four cents times the gas base rate adjustment for each fiscal year

as calculated under subsection 2.

2. a. The tax department shall annually determine the gas base rate adjustment and

the resulting gas tax rate for each fiscal year beginning on July first.

b. The gas base rate adjustment for the fiscal year is a fraction, the numerator of

which is the annual average of the gas fuels producer price index, commodity

code 05-3, as calculated and published by the United States department of labor,

bureau of labor statistics, for the previous calendar year, and the denominator of

which is seventy-five and seven-tenths.

c. The tax department shall provide the gas base rate adjustment and the gas tax

rate for the fiscal year, as determined under this subsection, to affected producers

on or before June first by posting the notice on the tax department's website.

d. If the index used to determine the gas base rate adjustment is substantially

revised, or if the base year for the index is changed, the department by

administrative rule shall make appropriate adjustment to the method used to

determine the gas base rate adjustment to ensure a result which is reasonably

consistent with the result which would have been obtained had the index not

been revised or the base year changed.

e. If the gas fuels producer price index is discontinued, a comparable index must be

adopted by the department by an administrative rule.
N.D. Cent. Code § 57-38.4-03 — ND Code / Title 57 / Chapter 57-38.4 / Section 57-38.4-03
57-38.4-03. Conditions imposed by tax commissioner
Status: in_force

57-38.4-03. Conditions imposed by tax commissioner

The tax commissioner may impose necessary conditions other than the imposition of

worldwide combination to prevent tax avoidance or to clearly reflect income in accordance with
N.D. Cent. Code § 57-39.2-24.1 — ND Code / Title 57 / Chapter 57-39.2 / Section 57-39.2-24.1
57-39.2-24.1. Claim for refund
Status: in_force

57-39.2-24.1. Claim for refund

1. A taxpayer may file a claim for refund of tax that was not due, or for which a refund is

authorized under this chapter or chapter 57-40.2. A refund claim must be filed in the

manner provided in this section.

2. A taxpayer shall file a claim for refund with the tax commissioner within three years

after the due date of the return or the date the return was filed, whichever is later.

3. For purposes of this section, "taxpayer" means a person who is required under this

chapter or chapter 57-40.2 to file a return and who has remitted to the tax

commissioner the tax for which a refund is claimed.
N.D. Cent. Code § 57-36-05.3 — ND Code / Title 57 / Chapter 57-36 / Section 57-36-05.3
57-36-05.3. Use of cigarette-making machines - When allowed
Status: in_force

57-36-05.3. Use of cigarette-making machines - When allowed

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

person:

1. Has a valid federal permit as a tobacco product manufacturer issued under 26 U.S.C.

5713; or

2. Uses the machine exclusively for personal purposes. A cigarette-making machine may

be considered used exclusively for personal purposes only if the product resulting from

the operation of the machine is consumed by the individual who owns the machine or

by other persons whose consumption of the product is incidental to the owner's

personal use of the machine.
N.D. Cent. Code § 57-38-54 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-54
57-38-54. Publication of statistics
Status: in_force

57-38-54. Publication of statistics

The tax commissioner shall prepare and publish biennially statistics reasonably available

with respect to the operation of this chapter, including amounts collected, classification of

taxpayers, and such other facts as are deemed pertinent and valuable. The commissioner shall

publish the tax rate imposed under section 57-38-30.3 as a percentage of adjusted federal tax

liability and as the corresponding range of marginal tax rates as if the tax were imposed on

taxable income.
N.D. Cent. Code § 57-45-09 — ND Code / Title 57 / Chapter 57-45 / Section 57-45-09
57-45-09. Submission to county commissioners prerequisite to actions
Status: in_force

57-45-09. Submission to county commissioners prerequisite to actions

No action may be brought in the courts of this state to annul any taxes or tax assessments,

except special assessments for public improvements, or to recover back taxes erroneously paid,

or any part thereof, until the same first has been submitted to the board of county

commissioners for adjustment in accordance with the existing law, and any action brought

without having been first submitted to the board of county commissioners must be dismissed

without prejudice.
N.D. Cent. Code § 57-39.4-12 — ND Code / Title 57 / Chapter 57-39.4 / Section 57-39.4-12
57-39.4-12. (311) General sourcing definitions
Status: in_force

57-39.4-12. (311) General sourcing definitions

For the purposes of subsection 1 of section 57-39.4-11, the terms "receive" and "receipt"

mean:

1. Taking possession of tangible personal property;

2. Making first use of services; or

3. Taking possession or making first use of digital goods, whichever comes first. The

terms "receive" and "receipt" do not include possession by a shipping company on

behalf of the purchaser.
N.D. Cent. Code § 57-02-10 — ND Code / Title 57 / Chapter 57-02 / Section 57-02-10
57-02-10. Inundated and highway easement lands exempt from taxation
Status: in_force

57-02-10. Inundated and highway easement lands exempt from taxation

The board of county commissioners is authorized and directed to remove from the tax rolls

and to declare as exempt from taxation all inundated lands upon which the owner thereof has

granted or hereafter shall grant a permanent easement to the United States of America, its

instrumentalities, or agencies, for the purpose of constructing, maintaining, and operating water

or wildlife conservation projects, and all lands upon which the owner thereof has granted or

hereafter shall grant an easement for a highway or road right of way to the United States, its

instrumentalities or agencies, or to the state or its political subdivisions, and such lands so

removed from the tax rolls shall remain exempt until such time as such water or wildlife

conservation projects or highway shall have been abandoned. Such lands shall not be removed

from the tax rolls and declared exempt from taxation until such time as the construction of such

water or wildlife conservation projects or highway thereon shall have been completed.
N.D. Cent. Code § 57-06-13 — ND Code / Title 57 / Chapter 57-06 / Section 57-06-13
57-06-13. General powers of investigation
Status: in_force

57-06-13. General powers of investigation

In any matter material to the valuation, assessment, or taxation of property under this

chapter, the tax commissioner may exercise any and all of the powers conferred upon the tax

commissioner by law. Every public officer required to do so shall make return to the tax

commissioner, in such form as the tax commissioner prescribes, of all information the tax

commissioner may call for. The property, records, books, accounts, and papers of any company

required to be assessed under this chapter, upon order of the state board of equalization, are

subject to visitation and examination by the tax commissioner or by such person as the tax

commissioner designates for that purpose.
N.D. Cent. Code § 57-43.1-42.1 — ND Code / Title 57 / Chapter 57-43.1 / Section 57-43.1-42.1
57-43.1-42.1. Credit for taxes paid on worthless accounts and refunds
Status: repealed

57-43.1-42.1. Credit for taxes paid on worthless accounts and refunds

Repealed by S.L. 1999, ch. 526, § 84.
N.D. Cent. Code § 57-43.2-04.5 — ND Code / Title 57 / Chapter 57-43.2 / Section 57-43.2-04.5
57-43.2-04.5. Refund - Emergency medical services operation - Fire department
Status: in_force

57-43.2-04.5. Refund - Emergency medical services operation - Fire department

1. Upon application to the commissioner, the operator of an emergency medical services

operation licensed under chapter 23-27 or a fire department is entitled to a refund of

taxes paid under this chapter for special fuel purchased and used by the emergency

medical services operation or fire department.

2. For purposes of this section, "fire department" means a fire department or fire district

that has filed a certificate of existence under section 18-04-02 which has been

approved.
N.D. Cent. Code § 57-43.2-19 — ND Code / Title 57 / Chapter 57-43.2 / Section 57-43.2-19
57-43.2-19. Transfer, deposit, and distribution of funds
Status: in_force

57-43.2-19. Transfer, deposit, and distribution of funds

All taxes, license fees, penalties, and interest collected under this chapter must be

transferred to the state treasurer who shall deposit moneys in a highway tax distribution fund,

except all special fuels excise taxes collected on sales of diesel fuel to a railroad under section

57-43.2-03 of up to three hundred fifty-two thousand eight hundred ninety-two dollars per year

must be transferred to the state treasurer who shall deposit the moneys in the rail safety fund.

The highway tax distribution fund must be distributed in the manner as prescribed by section

54-27-19.
N.D. Cent. Code § 57-38-05 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-05
57-38-05. Certain income of nonresidents not taxed
Status: in_force

57-38-05. Certain income of nonresidents not taxed

Unless the income, gains, or both, arise from transactions in the regular course of the

taxpayer's trade or business carried on in this state, or unless the acquisition, management, and

disposition of intangible personal property constitutes a trade or business carried on in this

state, or unless the income, gains, or both, arise from gaming activity carried on in this state,

income of nonresidents derived from land contracts, mortgages, stocks, bonds, or other

intangible personal property, or from the sale of intangible personal property, may not be taxed.
N.D. Cent. Code § 57-02-50 — ND Code / Title 57 / Chapter 57-02 / Section 57-02-50
57-02-50. Agricultural land valuation fund - Deposits - Continuing appropriation
Status: in_force

57-02-50. Agricultural land valuation fund - Deposits - Continuing appropriation

There is established a special fund in the state treasury to be known as the agricultural land

valuation fund. The moneys withheld under subsection 10 of section 57-02-27.2 must be

deposited into the agricultural land valuation fund. All moneys deposited in the agricultural land

valuation fund are appropriated as a continuing appropriation and must be allocated to the

county from which the withholding was made upon certification from the tax commissioner of the

implementation of subsection 7 of section 57-02-27.2 by that county.
N.D. Cent. Code § 57-39.2-04.10 — ND Code / Title 57 / Chapter 57-39.2 / Section 57-39.2-04.10
57-39.2-04.10. Sales tax exemption for materials used to construct a processing facility to produce liquefied natural gas
Status: in_force

57-39.2-04.10. Sales tax exemption for materials used to construct a processing

facility to produce liquefied natural gas.

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

processing facility in this state to produce liquefied natural gas 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 processing facility

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

used to construct the 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.
N.D. Cent. Code § 57-40.4-02 — ND Code / Title 57 / Chapter 57-40.4 / Section 57-40.4-02
57-40.4-02. Procedure for refunding
Status: in_force

57-40.4-02. Procedure for refunding

Any person entitled to a refund of motor vehicle excise tax may make application for the

refund to the director of the department of transportation in the manner prescribed by the

director of the department of transportation. Upon the presentation of proof satisfactory to the

director of the department of transportation, the director of the department of transportation shall

authorize the refund to be made from moneys appropriated for that purpose. No refund may be

authorized by the director of the department of transportation until the director of the department

of transportation is fully satisfied through the production of necessary purchase agreements, tax

receipts, and other documents and information that the refund is warranted. Payment of the

refund must be made by warrant prepared by the director of the department of transportation.
N.D. Cent. Code § 57-38-26 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-26
57-38-26. Exemption for individuals
Status: repealed

57-38-26. Exemption for individuals

Repealed by S.L. 1967, ch. 446, § 8.
N.D. Cent. Code § 57-40.5-11 — ND Code / Title 57 / Chapter 57-40.5 / Section 57-40.5-11
57-40.5-11. Director to act as agent of tax commissioner in administration of aircraft excise tax - Provisions of motor vehicle excise tax applicable
Status: in_force

57-40.5-11. Director to act as agent of tax commissioner in administration of aircraft

excise tax - Provisions of motor vehicle excise tax applicable.

The tax commissioner is charged with the administration of this chapter. The provisions of

chapter 57-40.3, pertaining to the administration of the motor vehicle excise tax, including

provisions for the audit and assessment, not in conflict with the provisions of this chapter,

govern the administration of the tax levied in this chapter. The tax commissioner may prescribe

all rules, not inconsistent with the provisions of this chapter, for the administration of this

chapter. The collection of the aircraft excise tax must be carried out by the director who shall act

as the agent of the state tax commissioner and who is subject to all rules, not inconsistent with

the provisions of this chapter, that may be prescribed by the tax commissioner.
N.D. Cent. Code § 57-38-16 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-16
57-38-16. Inventory - Use under direction of tax commissioner
Status: repealed

57-38-16. Inventory - Use under direction of tax commissioner

Repealed by S.L. 1967, ch. 446, § 8.
N.D. Cent. Code § 57-43.3-25 — ND Code / Title 57 / Chapter 57-43.3 / Section 57-43.3-25
57-43.3-25. Retention of records - Subject to inspection
Status: in_force

57-43.3-25. Retention of records - Subject to inspection

A refiner, supplier, distributor, importer, exporter, terminal operator, and retailer shall

maintain and retain records of all aviation fuel refined, purchased, imported, or otherwise

acquired; all aviation fuel exported, sold, distributed, and used; and all inventory records, for a

period of not less than three years. Inventory records include physical readings, metered

readings of sales, delivery tickets, and delivery readings. The records are open to inspection

during business hours by the commissioner or by any agent or employee authorized by the

commissioner.
N.D. Cent. Code § 57-22-21.1 — ND Code / Title 57 / Chapter 57-22 / Section 57-22-21.1
57-22-21.1. Immediate assessment of personal property taxes
Status: in_force

57-22-21.1. Immediate assessment of personal property taxes

It is the duty of the assessor, upon discovery of any personal property in the county,

belonging to transients or nonresidents, the taxes upon which cannot in the assessor's opinion

be made a lien upon sufficient real property, or upon discovery of personal property within the

county belonging to a resident of this state but normally located in another state or province, to

secure the payment of such taxes, as provided in section 57-22-21, to immediately, and in any

event not more than five days thereafter, make a report to the treasurer, setting forth the nature,

kind, description, and character of such property, in such a definite manner that the treasurer

can identify the same, and the amount and assessed valuation of such property, where the

same is located, and the name and address of the owner, claimant, or other person in

possession of the same.
N.D. Cent. Code § 57-39.2-32 — ND Code / Title 57 / Chapter 57-39.2 / Section 57-39.2-32
57-39.2-32. Confidentiality of information obtained by certified service providers
Status: in_force

57-39.2-32. Confidentiality of information obtained by certified service providers

A certified service provider or any agent, employee, or other person acting under the

authority of a certified service provider may not divulge or make known in any manner

whatsoever the business affairs, operations, or information obtained by the certified service

provider in the discharge of its duties under this chapter.
N.D. Cent. Code § 57-39.2-24 — ND Code / Title 57 / Chapter 57-39.2 / Section 57-39.2-24
57-39.2-24. Correction of errors
Status: repealed

57-39.2-24. Correction of errors

Repealed by S.L. 2017, ch. 409, § 9.
N.D. Cent. Code § 57-15-32 — ND Code / Title 57 / Chapter 57-15 / Section 57-15-32
57-15-32. Certification of levy
Status: in_force

57-15-32. Certification of levy

The taxes levied or voted by any city, township, school district, park district, or other

municipality authorized to levy taxes must be certified by the officer acting as business manager

or clerk of the governing body of such municipality to the county auditor immediately following

the action of the governing body, or within ten days thereafter.
N.D. Cent. Code § 57-60-13 — ND Code / Title 57 / Chapter 57-60 / Section 57-60-13
57-60-13. Moneys to be deposited with state treasurer
Status: in_force

57-60-13. Moneys to be deposited with state treasurer

It is the duty of the commissioner to immediately deposit with the state treasurer all moneys

collected by the commissioner under this chapter and to accompany each remittance with the

necessary information to allow the state treasurer to allocate the moneys received as provided

by this chapter.
N.D. Cent. Code § 57-22-22 — ND Code / Title 57 / Chapter 57-22 / Section 57-22-22
57-22-22. Extended personal property taxes to be collected with real estate taxes
Status: in_force

57-22-22. Extended personal property taxes to be collected with real estate taxes

Collection of personal property taxes entered and extended as a lien on real estate may be

enforced by foreclosure of tax lien. The lands to be foreclosed for personal property taxes

entered and extended thereon must be designated by resolution of the board of county

commissioners.
N.D. Cent. Code § 57-01-02.1 — ND Code / Title 57 / Chapter 57-01 / Section 57-01-02.1
57-01-02.1. Tax collection agreements with home rule cities or counties - Limitations on city or county authority
Status: in_force

57-01-02.1. Tax collection agreements with home rule cities or counties - Limitations

on city or county authority.

1. The governing body of any incorporated city that has adopted the home rule provisions

of chapter 40-05.1 or of any county which has adopted the home rule provisions of

chapter 11-09.1 must enter a contract with the tax commissioner giving the tax

commissioner authority to collect any sales, use, or gross receipts taxes assessed by

such incorporated city or county.

2. The tax commissioner shall deposit with the state treasurer all money collected under

a contract under this section and accompany each remittance with a certificate

showing the city or county for which it was collected. The state treasurer, monthly, shall

pay to the auditors of cities or counties the money to which cities or counties are

entitled under a contract under this section.

3. Contracts under this section shall provide for an agreed amount to be allowed the tax

commissioner for services. Any sums collected for services rendered must be paid to

the state treasurer for deposit in the general fund.

4. A person required to collect and remit sales or use taxes may not be required to

register with, file returns with, or remit funds to anyone other than the tax

commissioner or the tax commissioner's authorized agent. A city or county may not

conduct an independent sales or use tax audit of a seller registered under the

agreement adopted under chapter 57-39.4.

5. A retailer shall collect city and county sales and use taxes without regard to any cap or

threshold on purchases provided by city or county ordinance, resolution, or charter and

a taxpayer is eligible for refund from the tax commissioner of the difference between

the amount of city and county sales, use, or gross receipts taxes paid and the amount

that would have been due by application of a cap or threshold provided by city or

county ordinance, resolution, or charter. At the time of purchase, a retailer may provide

to the purchaser a credit or refund equal to the refund amount eligible from the tax

commissioner under this section, provided the total tax identified on all invoices, cash

register receipts, or other sales documentation is an amount equal to the total tax

calculated less the refund or credit provided.

6. The tax commissioner may adopt rules to implement this section.

7. The tax commissioner may offset future distributions of a city's or county's tax imposed

and collected under chapters 40-05.1 or 11-09.1 if there was a previous overpayment

of the tax distributed to that city or county. The tax commissioner, after consulting the

appropriate local political subdivision, may determine the offset amount and time

period for recovery of the overpayment of the tax distribution.
N.D. Cent. Code § 57-12-05 — ND Code / Title 57 / Chapter 57-12 / Section 57-12-05
57-12-05. Requirements to be followed in equalization of individual assessments
Status: in_force

57-12-05. Requirements to be followed in equalization of individual assessments

The county board of equalization, when equalizing individual assessments, shall observe

the following rules:

1. The valuation of each tract or lot of real property which is returned below its true and

full value must be raised to the sum believed by such board to be the true and full

value thereof.

2. The valuation of each tract or lot of real property which, in the opinion of the board, is

returned above its true and full value must be reduced to such sum as is believed to

be the true and full value thereof.
N.D. Cent. Code § 57-55-10 — ND Code / Title 57 / Chapter 57-55 / Section 57-55-10
57-55-10. Exemptions - Exceptions
Status: in_force

57-55-10. Exemptions - Exceptions

1. A mobile home described in this subsection to the extent herein limited is exempt from

taxation under this chapter; provided, that the mobile home shall have a tax permit as

provided in section 57-55-06:

a. If it is owned and used as living quarters of a military person on active military

duty in this state who is a resident of another state.

b. If it is owned and occupied by a welfare recipient, provided the mobile home is

not permanently attached to the land and classified as real property. For the

purposes of this subdivision, "welfare recipient" means any person who is

certified to the county director of tax equalization by the human service zone as

receiving the major portion of income from any state or federal public assistance

program.

c. If it is owned and used as living quarters by a disabled veteran or unremarried

surviving spouse who meets the requirements of subsection 20 of section

57-02-08 or section 57-02-08.8.

d. If it is owned and used as living quarters by a permanently and totally disabled

person or unremarried surviving spouse who meets the requirements of

subsection 20 of section 57-02-08.

e. If it is owned and used as the living quarters for a blind person who meets the

requirements of subsection 22 of section 57-02-08.

f. If it is owned and used by a person who uses it as living quarters and who

qualifies for the homestead credit provided in section 57-02-08.1, and the mobile

home shall be regarded for the purposes of this exemption as the homestead of

the person claiming the exemption.

2. This chapter does not apply to a mobile home that:

a. Is used only for the temporary living quarters of the owner or other occupant while

the person is engaged in recreational or vacation activities, provided the unit:

(1) Displays a current travel trailer license; or

(2) Is a park model trailer that is used only for seasonal or recreational living

quarters and not as a primary residence, and which is located in a trailer

park or campground, and for which the owner has paid a park model trailer

fee under section 39-18-03.2. For purposes of this paragraph, "park model"

trailer means a recreational vehicle not exceeding forty feet [12.19 meters]

in length which is primarily designed to provide temporary living quarters for

recreation, camping, or seasonal use, is built on a single chassis, is

mounted on wheels, has a gross trailer area not exceeding four hundred

square feet [37.16 square meters] of enclosed living space in the setup

mode, and is certified by the manufacturer as complying with American

national standards institute standard A119.5.

b. Qualifies as a farm residence as described by subsection 15 of section 57-02-08,

provided such mobile home is permanently attached to a foundation.

c. Is permanently attached to a foundation and is assessed as real property,

provided the owner of such mobile home also owns the land on which such

mobile home is located or is in possession of the real property under the terms of

a lease in recordable form which has a term that continues for at least twenty

years after the date of execution with the consent of the lessor of the real

property.

d. Is owned by a licensed mobile home dealer who holds such mobile home solely

for the purpose of resale, and provided that such mobile home is not used as

living quarters or as the place for the conducting of any business.
N.D. Cent. Code § 57-15-35 — ND Code / Title 57 / Chapter 57-15 / Section 57-15-35
57-15-35. Penalty for extending tax beyond levy limit
Status: in_force

57-15-35. Penalty for extending tax beyond levy limit

Any county auditor who extends taxes in excess of the limitations prescribed by the terms of

this chapter shall forfeit a sum of not less than twenty-five dollars and not more than one

thousand dollars, the amount to be determined by the court in an action brought in district court

by the state's attorney in the name of the state for the benefit of the county general fund, and if

such action of the county auditor is willful, the county auditor also is guilty of a class A

misdemeanor.
N.D. Cent. Code § 57-39.2-03.5 — ND Code / Title 57 / Chapter 57-39.2 / Section 57-39.2-03.5
57-39.2-03.5. Reduced rate for manufacturing machinery and equipment
Status: repealed

57-39.2-03.5. Reduced rate for manufacturing machinery and equipment

Repealed by S.L. 1991, ch. 680, § 2.
N.D. Cent. Code § 57-37.1-11 — ND Code / Title 57 / Chapter 57-37.1 / Section 57-37.1-11
57-37.1-11. Valuations, reports, inventories, estate tax applications, and supplements
Status: in_force

57-37.1-11. Valuations, reports, inventories, estate tax applications, and supplements

1. The valuation of all property includable in the North Dakota taxable estate of a

decedent is subject to review and approval of the tax commissioner.

2. It is the duty of the personal representative to file an estate tax return and, before the

final settlement of an estate, to furnish a supplemental or amended inventory and

amended estate tax return listing all property and taxable transfers or other events that

have come to the personal representative's knowledge since the first inventory or

estate tax return was made which would result in a change in either the amount of the

estate tax initially determined or the statements made by the affiant therein. The

personal representative also shall furnish copies of any documents or records, and

any other information pertaining to the estate, or the value thereof, upon request of the

tax commissioner.

3. It is the further duty of the personal representative to file an amended estate tax return

within ninety days after any amended estate tax return is filed pursuant to the

provisions of the United States Internal Revenue Code. If no amended federal estate

tax return is filed but the federal estate tax return is changed or corrected, such

change or correction must be reported to the tax commissioner within ninety days after

the final determination of such change or correction is made, and the tax

commissioner shall reassess the estate tax thereon. Upon receipt of an amended

estate tax return, or upon notification of any change or correction made on the federal

estate tax return, the tax commissioner shall reassess the estate tax.

4. Notwithstanding any other provisions of this chapter, the tax commissioner is not

bound by any action or determination made in regard to any federal estate tax return

by the United States internal revenue service.
N.D. Cent. Code § 57-15-14.3 — ND Code / Title 57 / Chapter 57-15 / Section 57-15-14.3
57-15-14.3. Mill levies requiring voter approval - Proceeds to general fund account
Status: repealed

57-15-14.3. Mill levies requiring voter approval - Proceeds to general fund account

Repealed by S.L. 1987, ch. 232, § 8.
N.D. Cent. Code § 57-51.1-07.1 — ND Code / Title 57 / Chapter 57-51.1 / Section 57-51.1-07.1
57-51.1-07.1. Resources trust fund - Procedure for review of applications for financial assistance for water-related projects
Status: in_force

57-51.1-07.1. Resources trust fund - Procedure for review of applications for financial

assistance for water-related projects.

1. A political subdivision or rural water system seeking loans, grants, or other financial

assistance by legislative appropriation from the resources trust fund for a water-related

project or study must submit the proposed water-related project or study to the state

water commission for review. The commission may require the political subdivision or

rural water system to supply information as it considers necessary to review the

request. After consideration and review of the proposed water-related project or study,

the state water commission may conduct or it may require the project sponsor to

conduct a preliminary study for the proposed project or study. The preliminary study

must be conducted in accordance with criteria established pursuant to subsection 3.

2. Every legislative bill appropriating moneys from the resources trust fund pursuant to

subsection 1 must be accompanied by a state water commission report, which must

include:

a. A summary of the engineering feasibility study of the proposed water project.

b. Statements concerning the proposed water project as it relates to the

comprehensive state water plan of the state water commission.

c. The need for the proposed water project, including any alternative projects which

would satisfy such need.

d. The availability of other sources of funding or financial assistance for such water

project.

e. A recommendation as to whether or not the proposed water project should

receive financial assistance through legislative appropriation from the resources

trust fund.

f. Other items as deemed necessary or appropriate by the state water commission.

3. The state water commission shall adopt rules for governing the review and

recommendation of proposed water projects for which financial assistance by

legislative appropriation from the resources trust fund is being sought under this

section. The rules must consider project revenues, local cost sharing, and ability to

pay. The rules may provide for repayment of a portion of funds allocated from the

resources trust fund.
N.D. Cent. Code § 57-45-10 — ND Code / Title 57 / Chapter 57-45 / Section 57-45-10
57-45-10. Tender of taxes
Status: in_force

57-45-10. Tender of taxes

Whenever any action is brought to test the validity of any deed issued and delivered by the

county to the purchaser of lands acquired through tax deed proceedings, the court may not

proceed with the trial of such action until the party assailing the validity of such deed, within the

time required by the court, shall deposit with the clerk thereof for the benefit of the county,

should the deed be held invalid, the amount of all delinquent and unpaid taxes on said property,

including penalty and interest, plus any taxes paid thereon by the purchaser from the county.

Should said action be determined adversely to the purchaser from the county, it shall repay to

the purchaser any moneys received by the county on said purchase.
N.D. Cent. Code § 57-51-06 — ND Code / Title 57 / Chapter 57-51 / Section 57-51-06
57-51-06. Tax paid to commissioner - Statements by person paying tax - Statements by producer
Status: in_force

57-51-06. Tax paid to commissioner - Statements by person paying tax - Statements

by producer.

1. The tax herein provided for must be paid to the commissioner and the person paying

the tax shall file with the commissioner at the time the tax is required to be paid a

statement on forms prescribed by the commissioner. The commissioner may require a

purchaser to file the statement or report by electronic data interchange or other

electronic media.

2. Any person engaged in the production, within this state, of oil shall on or before the

twenty-fifth day of the next succeeding month after production, and any person

engaged in the production of gas within this state shall, on or before the fifteenth of the

second succeeding month after production, file with the commissioner a statement

upon forms prescribed by the commissioner. The commissioner may waive the

requirement that a producer file a well production report. A waiver by the commissioner

of the requirement to file a well production report does not release the producer from

any obligation to remit the tax under this chapter. A waiver does not release the

producer from any duty or obligation under section 57-51-07 to maintain production

records for inspection by the commissioner.

3. Reports from either the purchaser or producer, as the case may be, are delinquent

after the last day fixed for their filing, and every person required to file a report is

subject to a penalty of twenty-five dollars per day for each property upon which the

person fails or refuses to file the reports. The penalties herein prescribed are for failure

to file reports and are in addition to the penalty imposed by section 57-51-10 and

likewise constitute a lien against the assets of the person failing or refusing to file the

reports. The penalties prescribed under this section must be collected in the same

manner as gross production taxes and must be apportioned as other gross production

tax penalties; provided, that the commissioner may, for good cause shown, waive any

penalties imposed under this section. When royalty is claimed to be exempt from

taxation by law, the facts on which the claims of exemption are based and other

relevant information must be furnished when requested by the commissioner.

4. The tax commissioner may prescribe alternative methods for signing, subscribing, or

verifying a return filed by electronic means, including telecommunications, that shall

have the same validity and consequence as the actual signature and written

declaration for a paper return.
N.D. Cent. Code § 57-15-43 — ND Code / Title 57 / Chapter 57-15 / Section 57-15-43
57-15-43. Tax levy for city having an organized firefighters relief association - Limitations - Disbursement
Status: repealed

57-15-43. Tax levy for city having an organized firefighters relief association -

Limitations - Disbursement.

Repealed by S.L. 2015, ch. 439, § 104.
N.D. Cent. Code § 57-43.3-03 — ND Code / Title 57 / Chapter 57-43.3 / Section 57-43.3-03
57-43.3-03. Refund of tax
Status: in_force

57-43.3-03. Refund of tax

1. A consumer who paid the tax imposed by section 57-43.3-02 may file a claim for a

refund with the commissioner pursuant to the refund provisions in chapter 57-43.1.

2. Any person to whom aviation fuel is sold on which the tax imposed by this chapter has

been paid who thereafter removes the fuel from this state for sale or resale in another

state or to a state that requires payment of a tax upon the use of the fuel in that state

must be granted a refund of the tax that was paid pursuant to this chapter. The refund

may be granted only upon application to the commissioner in the manner prescribed

by the commissioner and must include proof that fuel for sale or resale in another state

was reported to the taxing agency of that state, or in the case of a consumer, proof of

payment of the tax imposed by the other state. A claim for refund under this section

must be made within one year from the date the fuel was removed to another state for

sale, resale, or use in another state.

3. When a person purchasing aviation fuel for resale purposes pays the tax imposed by

this chapter and later makes a sale of the fuel to an agency of the United States

government, the person may apply to the commissioner for a refund of the tax.

4. The tax commissioner shall deposit in a fund known as the aviation fuel tax refund

reserve, such amounts from aviation fuel tax collections as the commissioner deems

necessary to pay refunds to persons entitled to refunds under this section.
N.D. Cent. Code § 57-40.6-08 — ND Code / Title 57 / Chapter 57-40.6 / Section 57-40.6-08
57-40.6-08. Emergency services communication system, automated notification system, or emergency instructions - Liability
Status: in_force

57-40.6-08. Emergency services communication system, automated notification

system, or emergency instructions - Liability.

1. A public agency, public safety agency, assessed communications service provider,

prepaid wireless service provider or seller, or person that provides access to an

emergency services communication system or an automated notification system, or

any officer, agent, or employee of any public agency, public safety agency, assessed

communications service provider, prepaid wireless service provider or seller, or person

is not liable for any civil damages as a result of any act or omission except willful and

wanton misconduct or gross negligence in connection with developing, adopting,

operating, or implementing any plan or system as provided under this chapter.

2. A person who gives emergency instructions through a system as provided under this

chapter, to persons rendering services in an emergency at another location, or any

person following such instructions in rendering such services, is not liable for any civil

damages as a result of issuing or following the instructions, unless issuing or following

the instructions constitutes willful and wanton misconduct or gross negligence.

3. This section does not waive, limit, or modify any existing immunity or other defense of

the state or any political subdivision, or any of its agencies, departments,

commissions, boards, officers, or employees, nor does it create any claim for relief

against any of these entities.
N.D. Cent. Code § 57-15-06.3 — ND Code / Title 57 / Chapter 57-15 / Section 57-15-06.3
57-15-06.3. County road program of farm-to-market and federal-aid roads - Tax levy - Use of excess funds
Status: repealed

57-15-06.3. County road program of farm-to-market and federal-aid roads - Tax levy -

Use of excess funds.

Repealed by S.L. 2015, ch. 439, § 104.
N.D. Cent. Code § 57-51.1-07.10 — ND Code / Title 57 / Chapter 57-51.1 / Section 57-51.1-07.10
57-51.1-07.10. Straddle well distribution
Status: in_force

57-51.1-07.10. Straddle well distribution

1. By August 1, 2021, and on or before April thirtieth of each subsequent fiscal year, the

industrial commission shall certify to the tax commissioner the on-reservation trust

lands acreage ratio and the on-reservation nontrust lands acreage ratio for each

reservation with on-reservation spacing unit acreage. For each reservation, the

on-reservation trust lands acreage ratio is calculated by dividing the on-reservation

spacing unit acreage consisting of trust lands by the total spacing unit acreage. For

each reservation, the on-reservation nontrust lands acreage ratio is calculated by

dividing the on-reservation spacing unit acreage consisting of nontrust lands by the

total spacing unit acreage. The on-reservation acreage ratios for each reservation are

effective for taxable production each fiscal year beginning July first. By August 1, 2021,

and on or before June first of each subsequent fiscal year, the tax commissioner shall

publish the on-reservation acreage ratios for each reservation.

2. The tax commissioner shall certify to the state treasurer the total oil and gas gross

production and oil extraction taxes attributable to production from straddle wells drilled

before July 1, 2019, by reservation, and the total oil and gas gross production and oil

extraction taxes attributable to production from straddle wells drilled on or after July 1,

2019, by reservation. Before allocation of the state's share of oil and gas tax revenues

under section 57-51.1-07.5, the state treasurer shall allocate monthly to the governing

body of a tribe associated with a reservation that has on-reservation spacing unit

acreage, an amount equal to:

a. Fifty percent of the taxes certified under this section for wells drilled before July 1,

2019, multiplied by the on-reservation trust lands acreage ratio calculated under

subsection 1 for that reservation;

b. Fifty percent of the taxes certified under this section for wells drilled before July 1,

2019, multiplied by the on-reservation nontrust lands acreage ratio calculated

under subsection 1 for that reservation;

c. Eighty percent of the taxes certified under this section for wells drilled on or after

July 1, 2019, multiplied by the on-reservation trust lands acreage ratio calculated

under subsection 1 for that reservation; and

d. Twenty percent of the taxes certified under this section for wells drilled on or after

July 1, 2019, multiplied by the on-reservation nontrust lands acreage ratio

calculated under subsection 1 for that reservation.

3. For purposes of this section:

a. "On-reservation spacing unit acreage" means the mineral acreage located within

the exterior boundaries of a reservation in this state from all spacing units with

one or more straddle wells.

b. "Straddle well" means an oil and gas well located outside the exterior boundaries

of a reservation which has one or more laterals penetrating a reservation

boundary.

c. "Total spacing unit acreage" means the total mineral acreage from all spacing

units with one or more straddle wells.

4. Upon accepting a payment under this section, if a tribe assesses any tax or fee or

imposes any regulation on any current or future straddle well, or assesses an

additional tax on any well subject to an agreement under chapter 57-51.2, the

agreement under chapter 57-51.2 is void and the state treasurer may not distribute

any funds to the tribe under this section or chapter 57-51.2.
N.D. Cent. Code § 57-39.2-30 — ND Code / Title 57 / Chapter 57-39.2 / Section 57-39.2-30
57-39.2-30. Conditional sales contract
Status: in_force

57-39.2-30. Conditional sales contract

For purposes of the tax imposed by this chapter, on any sale made under a conditional

sales contract or under other forms of sale in which the payment of the principal sum is

extended over a period longer than sixty days from the date of sale, only the portion of the sale

amount that has actually been received in cash by the retailer during each reporting period is

subject to the tax imposed by this chapter during that reporting period.
N.D. Cent. Code § 57-37.1-08 — ND Code / Title 57 / Chapter 57-37.1 / Section 57-37.1-08
57-37.1-08. Collection and distribution of tax - Refunds
Status: in_force

57-37.1-08. Collection and distribution of tax - Refunds

1. The tax commissioner shall collect the tax imposed by this chapter and shall pay over

the same to the state treasurer at the end of each calendar month and at the time of

payment shall provide the state treasurer with a listing of estates of decedents from

which the taxes were collected, together with a certificate as to the location and value

of real estate and personal property for each estate. If the decedent was a resident of

this state at the time of death, the certificate must also show the situs of those items of

intangible personal property, if any, for which the decedent's will had, in accordance

with subsection 6 of section 57-37.1-01, specified a situs different from that of the

decedent's residence at the time of death.

2. Following the end of each calendar quarterly period, the state treasurer shall pay over

to the county treasurer of the appropriate county, for its general fund, the amount of

tax collected on the transfer of the property in that county. If any part of the decedent's

property at the time of the decedent's death had a legal situs within the limits of a city,

the share of tax based on such property must be divided by the state treasurer

between the city and the county in proportion to their respective mill levies, except

school levies, for the calendar year preceding the year of death. If any part of the

decedent's property had a legal situs outside the limits of a city, the share of tax based

on said property must go entirely to the county. If the tax determined to be due

pursuant to this chapter is in an amount which is one hundred dollars or less, no

further apportionment pursuant to this section may be made and the entire amount

due must be distributed to a county or counties in which the legal situs of the property

is located for their general fund.

3. In case an overpayment of such tax has been made for the estate of a decedent, such

overpayment must be repaid out of any undistributed estate taxes in the hands of the

state treasurer upon an order of the tax commissioner. Any overpayment to be repaid

must bear interest at the Bank of North Dakota's money market demand account rate

on the date of the tax commissioner's order to the state treasurer. Interest is to be

computed from the time the tax was paid until the overpayment is repaid. Any interest

owed by the state must be paid by the state treasurer from the general fund

appropriation for miscellaneous refunds approved by the legislative assembly. The

state treasurer shall thereupon present and file with the appropriate county treasurers

and city auditors a verified claim of such overpayment accompanied by a copy of the

order of the tax commissioner for such refund and the county treasurers and city

auditors shall pay such claim to the state treasurer.
N.D. Cent. Code § 57-39.2-03.2 — ND Code / Title 57 / Chapter 57-39.2 / Section 57-39.2-03.2
57-39.2-03.2. Sales tax on alcoholic beverages and tobacco products
Status: in_force

57-39.2-03.2. Sales tax on alcoholic beverages and tobacco products

Expired under S.L. 2003, ch. 539, § 25; S.L. 2005, ch. 582, § 2.
N.D. Cent. Code § 57-63-13 — ND Code / Title 57 / Chapter 57-63 / Section 57-63-13
57-63-13. Provider assessment fund
Status: in_force

57-63-13. Provider assessment fund

There is a special fund in the state treasury known as the provider assessment fund. The

fund includes all revenue received from intermediate care facilities for individuals with

intellectual disabilities for remittance to the fund under this chapter. All moneys designated for

the fund from whatever source derived must be deposited with the state treasurer in the

provider assessment fund.
N.D. Cent. Code § 57-39.10-03 — ND Code / Title 57 / Chapter 57-39.10 / Section 57-39.10-03
57-39.10-03. Alcoholic beverages wholesale tax agreement requirements
Status: in_force

57-39.10-03. Alcoholic beverages wholesale tax agreement requirements

The governor may enter an alcoholic beverages wholesale tax agreement with a tribe or

tribes if the agreement complies with section 57-39.10-02 and this section.

1. The taxes subject to an agreement under this section are the state's alcoholic

beverages wholesale taxes under chapters 5-01, 5-02, and 5-03, as may be amended

subsequently by the legislative assembly, for alcoholic beverages sold by licensed

wholesalers, domestic wineries, domestic distilleries, microbrew pubs, brewer taproom

licensees, and direct shippers, 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.

2. A tribe or tribes shall impose taxes equal to the state's alcoholic beverages wholesale

taxes on all sales of alcoholic beverages sold by licensed wholesalers, domestic

wineries, domestic distilleries, microbrew pubs, brewer taproom licensees, and direct

shippers, for delivery to all persons 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.

3. A tribe or tribes shall adopt ordinances in conformity with chapters 5-01, 5-02, and

5-03, and title 81 of the North Dakota Administrative Code governing the collection and

administration by the tax commissioner of the taxes subject to an agreement under

this section.

4. The tax revenue collected from taxable transactions and activities 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,

pursuant to an agreement under this section must be allocated eighty percent to the

tribe and twenty percent to the state.
N.D. Cent. Code § 57-28-19.1 — ND Code / Title 57 / Chapter 57-28 / Section 57-28-19.1
57-28-19.1. Real estate sold to city or acquired by the county by tax deed to be marketable
Status: in_force

57-28-19.1. Real estate sold to city or acquired by the county by tax deed to be

marketable.

A city that has purchased property or a county that has acquired a tax deed to property

under this chapter is deemed to have marketable record title to the property if all of the following

apply:

1. The county deed conveying the property has been recorded.

2. The city or county has entered into possession of the property and continued its

possession for three months or longer.

3. No lis pendens giving notice of the pendency of an action challenging the validity of tax

proceedings or of the deed has been recorded within three months of the date on

which the city or county entered into possession of the property.

A city or county that is deemed to have marketable record title may convey title free of any

claims based on a defect in the process through which the city or county obtained title to the

property. If title of the city or county is deemed marketable under this section, a claimant who

would be entitled to some claim on the property because of a defect in the process by which the

city or county obtained title has instead the right to recover from the city or county the net value

of that claim, subject to the statutory restrictions on claims against a city or county. For the

purpose of this section, the fact of possession by the city or county may be shown of record by

one or more affidavits that contain the legal description of the property and show that the city or

county entered into possession of the property and continued possession for three months or

longer. The posting on the property of a sign or notice, legible from the street adjacent to the

property, stating that the property is owned or for sale by the city or county is an act of

possession by the city or county, but is not required.
N.D. Cent. Code § 57-39.2-04.15 — ND Code / Title 57 / Chapter 57-39.2 / Section 57-39.2-04.15
57-39.2-04.15. Sales and use tax exemption for materials used to construct a fertilizer or chemical processing facility
Status: in_force

57-39.2-04.15. Sales and use tax exemption for materials used to construct a fertilizer

or chemical processing facility.

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

chemical processing facility in this state, and any component integral to the fertilizer or

chemical processing plant, 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.

The exemption provided in this section applies to all phases of construction under the

permit or application for permit required by subsection 2. An integral component to the

fertilizer or chemical processing plant:

a. May be owned directly or indirectly by the fertilizer or chemical processing facility,

or by an unrelated third party;

b. Must be located at the facility site; and

c. Must be necessary for the plant's processing of fertilizer or chemicals.

2. The owner of the fertilizer or chemical processing plant must receive from the

department of environmental quality an air quality permit or a notice that the air quality

permit application is complete. The owner shall provide this documentation to the tax

commissioner to qualify for the exemption under this section. Denial, expiration, or

revocation of a permit terminates the exemption under this section.

3. To receive the exemption under this section at the time of purchase, the owner of the

processing facility must receive from the tax commissioner a certificate that the

tangible personal property used to construct the processing facility which the owner

intends to purchase qualifies for 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.

4. 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. Application for refund must be made at the times and in the manner

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

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

sale or use.

5. For purposes of this section, a fertilizer or chemical processing facility means a

processing plant that produces for retail or wholesale a fertilizer, chemical, or chemical

derivative from natural gas, natural gas liquids, or crude oil components.
N.D. Cent. Code § 57-07-01 — ND Code / Title 57 / Chapter 57-07 / Section 57-07-01
57-07-01. Duty of tax commissioner upon omission or false statement in assessment
Status: in_force

57-07-01. Duty of tax commissioner upon omission or false statement in assessment

Whenever after the final adjournment of the state board of equalization the tax

commissioner discovers that any taxable property which is subject to assessment by the board

has been omitted in whole or in part in the assessment of any year or years, not exceeding six

years, or that any company having property subject to assessment by the board has:

1. Filed with the tax commissioner or board a false statement as to such property;

2. Omitted from any such statement property subject to taxation; or

3. Neglected or refused to file such statement,

the tax commissioner thereupon shall assess such omitted property at its just and true value for

each year in which such property was omitted or escaped taxation, not exceeding six years.
N.D. Cent. Code § 57-38-72 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-72
57-38-72. Income tax deduction for revenue-producing enterprise sale to beginning entrepreneur
Status: repealed

57-38-72. Income tax deduction for revenue-producing enterprise sale to beginning

entrepreneur.

Repealed by S.L. 2007, ch. 18, § 51.
N.D. Cent. Code § 57-38-01.27 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-01.27
57-38-01.27. Microbusiness income tax credit
Status: repealed

57-38-01.27. Microbusiness income tax credit

Repealed by S.L. 2017, ch. 389, § 3.
N.D. Cent. Code § 57-40.3-05.1 — ND Code / Title 57 / Chapter 57-40.3 / Section 57-40.3-05.1
57-40.3-05.1. Seller to furnish motor vehicle seller's certificate to purchaser
Status: repealed

57-40.3-05.1. Seller to furnish motor vehicle seller's certificate to purchaser

Repealed by S.L. 1997, ch. 497, § 4.
N.D. Cent. Code § 57-43.2-31 — ND Code / Title 57 / Chapter 57-43.2 / Section 57-43.2-31
57-43.2-31. Assignment forbidden
Status: repealed

57-43.2-31. Assignment forbidden

Repealed by S.L. 1999, ch. 526, § 84.
N.D. Cent. Code § 57-36-25.1 — ND Code / Title 57 / Chapter 57-36 / Section 57-36-25.1
57-36-25.1. Deduction to reimburse licensed distributor for administrative expenses
Status: in_force

57-36-25.1. Deduction to reimburse licensed distributor for administrative expenses

1. A licensed distributor who pays the tax due under this chapter within the time

limitations prescribed may deduct and retain one and one-half percent of the tax due

to reimburse the distributor for expenses incurred in keeping records, preparing and

filing returns, remitting the tax, and supplying information requested by the

commissioner.

2. The total deduction allowed by this section may not exceed one hundred dollars per

month for each licensed distributor.
N.D. Cent. Code § 57-40.3-07 — ND Code / Title 57 / Chapter 57-40.3 / Section 57-40.3-07
57-40.3-07. Title or license registration not to be issued unless tax paid
Status: in_force

57-40.3-07. Title or license registration not to be issued unless tax paid

No title or license registration shall be issued by the director of the department of

transportation for the ownership or operation of any motor vehicle to any applicant for title or

license registration unless the tax imposed by this chapter shall be paid by the applicant to the

director of the department of transportation except:

1. For those vehicles which have been previously licensed and the applicant for license

registration is the same person in whose name the license registration had previously

been issued.

2. For those vehicles transferred by way of gift between a husband and wife, parent and

child, or brothers and sisters.

3. For those vehicles which have been previously licensed and the applicant for license

registration is the same business organization to which the license registration had

been issued but the name of which has been changed through incorporation or other

reorganization in business structure but the ownership of which remains in the same

person or persons as prior to the reorganization.

4. For vehicles which have been previously licensed and are transferred between a

member of a general or limited partnership and the partnership at the time the

partnership is established or terminated, between a stockholder of a corporation and

the corporation at the time the corporation is organized or liquidated, or between a

member of a limited liability company and the limited liability company at the time the

limited liability company is organized or terminated.

5. For a vehicle leased and registered or licensed in another state by a nonresident

individual who is stationed as a member of the armed services of the United States in

this state, the vehicle is exempt from tax imposed under this chapter and registration in

this state must be issued upon application and payment of appropriate registration

fees.
N.D. Cent. Code § 57-15-06.10 — ND Code / Title 57 / Chapter 57-15 / Section 57-15-06.10
57-15-06.10. Optional consolidation of county mill levies
Status: repealed

57-15-06.10. Optional consolidation of county mill levies

Repealed by S.L. 2015, ch. 439, § 104.
N.D. Cent. Code § 57-51-09 — ND Code / Title 57 / Chapter 57-51 / Section 57-51-09
57-51-09. Commissioner shall compute tax on incorrect returns
Status: in_force

57-51-09. Commissioner shall compute tax on incorrect returns

1. The commissioner may ascertain and determine whether a return required to be filed

with the commissioner is a true and correct return of the gross products, and of the

value thereof, of that person. If any person has made an untrue or incorrect return of

the gross production or value thereof, as hereinbefore required, or has failed or

refused to make a return, the commissioner shall under rules adopted by the

commissioner, ascertain the correct amount of either, and compute the tax.

2. The time to assess additional tax found due is three years after the due date of the

original return or three years after the original return is filed, whichever period expires

later. However, if there is a change in tax liability on any return by an amount in excess

of twenty-five percent of the amount of tax liability reported on a return, any additional

tax determined to be due may be assessed anytime within six years after the due date

of the return or six years after the return was filed, whichever period expired later.

3. If a taxpayer files an amended return, the tax commissioner has two years after the

return is filed to audit the return and assess any additional tax attributable to the

changes or corrections even though other time periods prescribed in this section for

the assessment of tax may have expired. The provisions of this section do not limit or

restrict any other time period prescribed in this section for the assessment of tax that

has not expired as of the end of the two-year period prescribed in this section.

4. For periods in which the tax commissioner has waived the requirement that a producer

file a well production report required under section 57-51-06, the tax commissioner has

three years after the due date of the purchaser's return or three years after the

purchaser's return is filed, whichever period expires later, to assess the producer for

additional tax found due. However, if there is a change in tax liability on the

purchaser's return by an amount in excess of twenty-five percent of the amount of tax

liability reported on a purchaser's return, any additional tax determined to be due may

be assessed from the producer anytime within six years after the due date of the

purchaser's return or six years after the purchaser's return was filed, whichever period

expires later.

5. Any person who consents to an extension of time for assessment of tax must be

presumed to have consented to a similar extension for refund.
N.D. Cent. Code § 57-06-21.1 — ND Code / Title 57 / Chapter 57-06 / Section 57-06-21.1
57-06-21.1. Verification by county auditor of reports
Status: in_force

57-06-21.1. Verification by county auditor of reports

By May thirty-first of each year, the county auditor shall verify to the tax commissioner, in

the manner and detail prescribed by the tax commissioner, the accuracy of the information filed

with the county auditor under subdivision a of subsection 2 of section 57-06-21.