N.D. Cent. Code § 57-43.3-15 — ND Code / Title 57 / Chapter 57-43.3 / Section 57-43.3-15
57-43.3-15. Report by terminal operator required
Status: in_force

57-43.3-15. Report by terminal operator required

1. A terminal operator shall file a monthly report with the commissioner no later than the

twenty-fifth day of each calendar month covering aviation fuel received into and

removed from the terminal during the preceding calendar month. When the twenty-fifth

day of the calendar month falls on a Saturday, Sunday, or legal holiday, the due date is

the first working day after the Saturday, Sunday, or legal holiday. When the report is

filed by mail, the report is timely if the envelope containing the report is postmarked by

the United States postal service or other postal carrier service before midnight of the

due date. The tax commissioner may, upon request and for good cause shown, grant

an extension of time to file a report not to exceed thirty days.

2. The report to the commissioner must be on a form prescribed and furnished by the

commissioner, or in a format approved by the commissioner. The commissioner may

require that all or part of the report be submitted in an electronic format approved by

the commissioner, provided the terminal operator is able to file the report in an

electronic format. The report must contain such information as required by the

commissioner and may include:

a. A detailed schedule of aviation fuel received into the terminal for or on behalf of

the position holder.

b. A detailed schedule of aviation fuel removed from the terminal by or on behalf of

a position holder.

c. The number of gallons of aviation fuel in inventory at the beginning of the

calendar month and the number of gallons in inventory at the close of the

calendar month for each position holder.

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

declaration that it is made under penalties of perjury. 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 § 57-38.1-09 — ND Code / Title 57 / Chapter 57-38.1 / Section 57-38.1-09
57-38.1-09. Business income
Status: in_force

57-38.1-09. Business income

1. Except as permitted under subsections 2 through 4, all business income must be

apportioned to this state by multiplying the income by a fraction, the numerator of

which is the property factor plus the payroll factor plus the sales factor, and the

denominator of which is three.

2. For the first two taxable years beginning after December 31, 2015, a taxpayer that is

not a passthrough entity may elect to apportion business income to this state by

multiplying the income by a fraction, the numerator of which is the property factor plus

the payroll factor plus two times the sales factor, and the denominator of which is four.

a. The election must be made on the return as originally and timely filed in the form

and manner prescribed by the tax commissioner.

b. The election is applicable for all companies in a unitary group and for all

companies filing a consolidated North Dakota return.

c. The election is binding for five consecutive taxable years after making the

election, at which time the election lapses. The election under this subsection

also includes the election to use the sales factor under subsections 3 and 4 for

the taxable years those subsections apply.

d. Unless a taxpayer makes another election under subsection 4 in the taxable year

immediately following the final year of the binding effect of the election under this

subsection, the taxpayer must file under subsection 1 for a period of three taxable

years before it may make a new election under subsection 4.

3. For the first taxable year beginning after December 31, 2017, a taxpayer that is not a

passthrough entity may elect to apportion business income to this state by multiplying

the income by a fraction, the numerator of which is the property factor plus the payroll

factor plus six times the sales factor, and the denominator of which is eight.

a. The election must be made on the return as originally and timely filed in the form

and manner prescribed by the tax commissioner.

b. The election is applicable for all companies in a unitary group and for all

companies filing a consolidated North Dakota return.

c. The election is binding for five consecutive taxable years after making the

election, at which time the election lapses. The election under this subsection

also includes the election to use the sales factor under subsection 4 for the

taxable years that subsection applies.

d. Unless a taxpayer makes another election under subsection 4 in the taxable year

immediately following the final year of the binding effect of the election under this

subsection, the taxpayer must file under subsection 1 for a period of three taxable

years before it may make a new election under subsection 4.

4. For taxable years beginning after December 31, 2018, a taxpayer that is not a

passthrough entity may elect to apportion business income to this state by multiplying

the income by the sales factor. A taxpayer electing to file using a single sales factor

must comply with the following:

a. The election must be made on the return as originally and timely filed in the form

and manner prescribed by the tax commissioner.

b. The election is applicable for all companies in a unitary group and for all

companies filing a consolidated North Dakota return.

c. The election is binding for five consecutive taxable years after making the

election, at which time the election lapses.

d. Unless a taxpayer makes another election under this subsection in the taxable

year immediately following the final year of a prior single sales factor election, the

taxpayer must file under subsection 1 for a period of three taxable years before it

may make a new single sales factor election.
N.D. Cent. Code § 57-13-02 — ND Code / Title 57 / Chapter 57-13 / Section 57-13-02
57-13-02. Annual meeting to assess taxable property
Status: in_force

57-13-02. Annual meeting to assess taxable property

The state board of equalization shall meet annually on the second Tuesday in July at the

office of the state tax commissioner and shall assess all of the taxable property which such

board is required to assess pursuant to and in accordance with the provisions of section 4 of

article X of the Constitution of North Dakota, as amended, and the statutes of this state.
N.D. Cent. Code § 57-02-15 — ND Code / Title 57 / Chapter 57-02 / Section 57-02-15
57-02-15. Place of listing personal property
Status: in_force

57-02-15. Place of listing personal property

Except as otherwise provided by statute, or by the constitution, all taxable tangible personal

property shall be assessed in the county, city, township, or district in which it is situated.

Moneyed capital within the meaning of 12 U.S.C. 548 and such other moneys and credits as

hereafter may be made taxable, including stocks and bonds other than bank stock, shall be

listed and assessed against the owner thereof at the owner's place of business, and, if a

corporation or limited liability company, at its principal place of business, and if there is no

principal place of business or office in this state, then such personal property shall be listed in

the assessment district in which the business of the corporation, limited liability company, or

person is carried on.
N.D. Cent. Code § 57-06-17.1 — ND Code / Title 57 / Chapter 57-06 / Section 57-06-17.1
57-06-17.1. Carbon dioxide pipeline exemption
Status: in_force

57-06-17.1. Carbon dioxide pipeline exemption

Property, not including land, is exempt from taxation during construction and for the first ten

full taxable years following initial operation if it consists of a pipeline, constructed after 1996, and

necessary associated equipment for the transportation or storage of carbon dioxide for secure

geologic storage or use in enhanced recovery of oil or natural gas.
N.D. Cent. Code § 57-38-35.1 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-35.1
57-38-35.1. Minimum refunds and collections - Application of refunds
Status: in_force

57-38-35.1. Minimum refunds and collections - Application of refunds

1. No refunds may be made by the tax commissioner to any taxpayer unless the amount

to be refunded, including interest, is at least five dollars. Notwithstanding the

provisions of section 57-38-55, the tax commissioner shall transfer any amount that is

not refunded to a taxpayer under this subsection to the state treasurer for deposit in

the organ transplant support fund.

2. No remittance of tax need be made nor any assessment or collection of tax should be

made unless the amount is at least five dollars, including penalties and interest.

3. All refunds and credits for overpayment to any taxpayer, including excess income tax

withheld or overpayment of estimated tax, may be applied to payment of taxpayer's

unpaid tax, interest, or penalty or delayed until taxpayer's delinquent returns have

been filed.
N.D. Cent. Code § 57-20-26 — ND Code / Title 57 / Chapter 57-20 / Section 57-20-26
57-20-26. Treasurer to give notice of tax lien by mail
Status: in_force

57-20-26. Treasurer to give notice of tax lien by mail

Between the first and fifteenth of November of each year, the county treasurer shall mail to

each owner of any lot or tract of land for which taxes are delinquent a notice giving the legal

description of that lot or tract and stating that the taxes are delinquent and constitute a lien

against the property. The notice must advise the owner that unless the delinquent taxes and

special assessments with penalty, simple interest at the rate of twelve percent per annum from

and after January first following the year in which the taxes become due and payable, and costs

established under subsection 5 of section 57-28-04 are paid by October first of the second year

following the year in which the taxes became delinquent, the county auditor will foreclose on the

tax lien and issue a tax deed to the county.
N.D. Cent. Code § 57-43.3-26 — ND Code / Title 57 / Chapter 57-43.3 / Section 57-43.3-26
57-43.3-26. Inventory gains - Losses
Status: in_force

57-43.3-26. Inventory gains - Losses

1. A supplier or distributor shall take a physical inventory reading of all aviation 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 aviation fuel at retail locations and aviation fuel

stored in a barrel, drum, or other receptacle. The supplier or distributor with retail

locations is exempt from the provisions of subsection 2.

2. When sold or used by a supplier or distributor, a gain in aviation fuel inventories is

subject to the tax imposed by this chapter in the same manner as aviation fuel

purchased, imported, or otherwise acquired.

3. A supplier or distributor is not responsible for the tax imposed by section 57-43.3-02 on

any actual loss due to shrinkage or evaporation.

4. 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 § 57-09-04 — ND Code / Title 57 / Chapter 57-09 / Section 57-09-04
57-09-04. Duties of board
Status: in_force

57-09-04. Duties of board

The township board of equalization shall ascertain whether all taxable property in its

township has been properly placed upon the assessment list and duly valued by the assessor.

In case any real property has been omitted by inadvertence or otherwise, the board shall place

the same upon the list with the true value thereof. The board shall proceed to correct the

assessment so that each tract or lot of real property is entered on the assessment list at the true

value thereof. All complaints and grievances of residents of the township must be heard and

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

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

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

must be heard and determined by the county board of equalization.
N.D. Cent. Code § 57-38.3-04 — ND Code / Title 57 / Chapter 57-38.3 / Section 57-38.3-04
57-38.3-04. Collection of debts through setoff
Status: in_force

57-38.3-04. Collection of debts through setoff

1. A claimant agency may submit any debts in excess of twenty-five dollars to the

commissioner for collection through setoff, together with any information the

commissioner may require, under the procedure established by this chapter, except in

cases in which the validity of the debt is legitimately in dispute, an alternate means of

collection is pending and believed to be adequate, or such collection would result in a

loss of federal funds or federal assistance.

2. Upon request of a claimant agency, the commissioner shall set off any refund, as

defined herein, against the sum certified by the claimant agency as provided in this

chapter.

3. A claim made by any child support unit of the department of health and human

services has priority in setting off any refund. Other claims rank by date of certification

under section 57-38.3-05 in the office of the commissioner with the claim earlier

certified having priority.
N.D. Cent. Code § 57-01-17 — ND Code / Title 57 / Chapter 57-01 / Section 57-01-17
57-01-17. Failure to complete return or supply information
Status: in_force

57-01-17. Failure to complete return or supply information

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

as filed, or to provide during the course of an audit, information necessary to determine a North

Dakota tax liability, the tax commissioner may require from the taxpayer an amended return or

supplementary information as is necessary to properly and accurately determine a taxpayer's

North Dakota tax liability, in the form prescribed by the tax commissioner. If the taxpayer fails to

file the amended return or to furnish the supplementary information, the tax commissioner, after

thirty days' notice, may determine the North Dakota tax liability from the best information

available and assess any tax due, including interest and penalty. The taxpayer may protest the

determination under the protest procedure provided for the type of tax assessed.
N.D. Cent. Code § 57-39.4-16 — ND Code / Title 57 / Chapter 57-39.4 / Section 57-39.4-16
57-39.4-16. (315) Telecommunications sourcing definitions
Status: in_force

57-39.4-16. (315) Telecommunications sourcing definitions

For the purpose of section 57-39.4-15, the following definitions apply:

1. "Air-to-ground radiotelephone service" means a radio service, as that term is defined

in 47 CFR 22.99, in which common carriers are authorized to offer and provide radio

telecommunications service for hire to subscribers in aircraft.

2. "Ancillary services" means services that are associated with or incidental to the

provision of telecommunications services, including detailed telecommunications

billing, directory assistance, vertical service, and voice mail services.

3. "Call-by-call basis" means any method of charging for telecommunications services in

which the price is measured by individual calls.

4. "Communications channel" means a physical or virtual path of communications over

which signals are transmitted between or among customer channel termination points.

5. "Customer" means the person or entity that contracts with the seller of

telecommunications services. If the end user of telecommunications services is not the

contracting party, the end user of the telecommunications services is the customer of

the telecommunications services, but this sentence only applies for the purpose of

sourcing sales of telecommunications services under section 57-39.4-15. "Customer"

does not include a reseller of telecommunications services or for mobile

telecommunications services of a serving carrier under an agreement to serve the

customer outside the home service provider's licensed service area.

6. "Customer channel termination point" means the location where the customer either

inputs or receives the communications.

7. "End user" means the person who utilizes the telecommunications services. In the

case of an entity, "end user" means the individual who utilizes the services on behalf of

the entity.

8. "Home service provider" means the same as that term is defined in section 124(5) of

Public Law 106-252, Mobile Telecommunications Sourcing Act.

9. "Mobile telecommunications service" means the same as that term is defined in

section 124(7) of Public Law 106-252, Mobile Telecommunications Sourcing Act.

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

customer's use of the telecommunications services primarily occurs, which must be

the residential street address or the primary business street address of the customer.

In the case of mobile telecommunications services, "place of primary use" must be

within the licensed service area of the home service provider.

11. "Post-paid calling service" means the telecommunications services obtained by

making a payment on a call-by-call basis either through the use of a credit card or

payment mechanism such as a bank card, travel card, credit card, or debit card, or by

charge made to which a telephone number which is not associated with the origination

or termination of the telecommunications services. A post-paid calling service includes

telecommunications services, except a prepaid wireless calling service, that would be

a prepaid calling service except it is not exclusively telecommunications services.

12. "Prepaid calling service" means the right to access exclusively telecommunications

services, which must be paid for in advance and which enables the origination of calls

using an access number or authorization code, whether manually or electronically

dialed, and that is sold in predetermined units or dollars of which the number declines

with use in a known amount.

13. "Prepaid wireless calling service" means a telecommunications service that provides

the right to utilize mobile wireless service as well as other nontelecommunications

services, including the download of digital products delivered electronically, content

and ancillary services, which must be paid for in advance that is sold in predetermined

units or dollars of which the number declines with use in a known amount.

14. "Private communication service" means telecommunications services that entitle the

customer to exclusive or priority use of a communications channel or group of

channels between or among termination points, regardless of the manner in which

such channel or channels are connected, and includes switching capacity, extension

lines, stations, and any other associated services that are provided in connection with

the use of such channel or channels.

15. "Service address" means:

a. The location of the telecommunications equipment to which a customer's call is

charged and from which the call originates or terminates, regardless of where the

call is billed or paid.

b. If the location in subdivision a is not known, service address means the

origination point of the signal of the telecommunications services first identified by

either the seller's telecommunications system or in information received by the

seller from its service provider, where the system used to transport such signals

is not that of the seller.

c. If the location in subdivisions a and b are not known, the service address means

the location of the customer's place of primary use.
N.D. Cent. Code § 57-38-64 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-64
57-38-64. Application for quick refund of overpaid estimated tax by a corporation
Status: in_force

57-38-64. Application for quick refund of overpaid estimated tax by a corporation

A corporation may, after the close of the taxable year and before the fifteenth day of the

fourth month thereafter, file an application for an adjustment of an overpayment by it of

estimated tax for the taxable year. A claim for credit or refund must be verified and paid as are

other claims against the state. No application under this section may be allowed unless the

amount of the adjustment exceeds five hundred dollars. No interest may accrue or be paid on

any credit or refund allowed under this section as otherwise provided for under section

57-38-35.2.
N.D. Cent. Code § 57-43.1-22 — ND Code / Title 57 / Chapter 57-43.1 / Section 57-43.1-22
57-43.1-22. Conditions precedent to reinstatement of license
Status: repealed

57-43.1-22. Conditions precedent to reinstatement of license

Repealed by S.L. 1999, ch. 526, § 84.
N.D. Cent. Code § 57-40.2-12 — ND Code / Title 57 / Chapter 57-40.2 / Section 57-40.2-12
57-40.2-12. Unlawful sale or soliciting
Status: in_force

57-40.2-12. Unlawful sale or soliciting

No agent, canvasser, or employee of any retailer, not authorized by permit from the

commissioner, may collect the tax as prescribed by this chapter, nor sell, solicit orders for, nor

deliver, any tangible personal property in this state.
N.D. Cent. Code § 57-38-01.13 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-01.13
57-38-01.13. Taxation of the gain or loss resulting from the sale of a principal residence
Status: in_force

57-38-01.13. Taxation of the gain or loss resulting from the sale of a principal

residence.

Any gain or loss resulting from the sale or exchange of a principal residence in this state by

a taxpayer who reinvests in another principal residence outside of this state must be treated in

the same way for state income tax purposes as it is treated for federal income tax purposes.
N.D. Cent. Code § 57-43.1-14.2 — ND Code / Title 57 / Chapter 57-43.1 / Section 57-43.1-14.2
57-43.1-14.2. Qualification for importer license
Status: in_force

57-43.1-14.2. Qualification for importer license

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

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

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

supplier, or distributor.
N.D. Cent. Code § 57-43.1-09 — ND Code / Title 57 / Chapter 57-43.1 / Section 57-43.1-09
57-43.1-09. Refunds to private individuals or corporations prohibited - Exception
Status: repealed

57-43.1-09. Refunds to private individuals or corporations prohibited - Exception

Repealed by S.L. 1997, ch. 498, § 18.
N.D. Cent. Code § 57-11-04 — ND Code / Title 57 / Chapter 57-11 / Section 57-11-04
57-11-04. Application for correction of assessment
Status: in_force

57-11-04. Application for correction of assessment

During the session of the board, any person, or the attorney or agent of any person feeling

aggrieved by anything in the assessment roll, may apply to the board for the correction of

alleged errors in the listing or valuation of real property, and the board may correct the errors as

it may deem just.
N.D. Cent. Code § 57-65-14 — ND Code / Title 57 / Chapter 57-65 / Section 57-65-14
57-65-14. Lien for tax - Preservation of lien - Satisfaction of lien
Status: in_force

57-65-14. Lien for tax - Preservation of lien - Satisfaction of lien

1. The tax, penalty, and interest assessed under this chapter is, at all times, a first and

paramount lien against the taxpayer's property, both real and personal. The provisions

of this chapter requiring the taxpayer to pay the tax do not release the taxpayer from

that liability. If the tax, penalty, and interest are not paid, the tax, penalty, and interest

may be recovered at the suit of the state, upon relation to the tax 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, before the tax commissioner files 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 tax commissioner shall index in the

central indexing system the following data:

a. The name of the taxpayer.

b. The tax identification number or social security number of the taxpayer.

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

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

e. The amount of the lien. The notice of the lien is effective as of eight a.m. of the

first day following the indexing of the notice.

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

section 57-65-10, as to which the tax commissioner has indexed a notice in the central

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

central indexing system.

4. The tax 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 § 57-15-19.5 — ND Code / Title 57 / Chapter 57-15 / Section 57-15-19.5
57-15-19.5. Township funding for law enforcement - Authorization - Cooperation with other political subdivisions
Status: in_force

57-15-19.5. Township funding for law enforcement - Authorization - Cooperation with

other political subdivisions.

The electors of an organized township may authorize the township to provide funding from

revenues derived from its general fund levy authority for the purpose of hiring law enforcement

personnel. In providing for law enforcement services, the board of supervisors may cooperate

with one or more additional townships, with a city, or with the county in accordance with the

provisions of chapter 54-40.
N.D. Cent. Code § 57-06-24 — ND Code / Title 57 / Chapter 57-06 / Section 57-06-24
57-06-24. Allocation - Continuing appropriation
Status: in_force

57-06-24. Allocation - Continuing appropriation

1. The electric generation, transmission, and distribution tax fund is appropriated as a

continuing appropriation to the state treasurer for allocation and distribution to counties

by April first of each year as provided in this section. The state treasurer shall make

the necessary allocations to the counties based on the report received from the tax

commissioner. The county auditors shall make the necessary allocations to the taxing

districts.

2. Revenue from the tax on transmission lines under section 57-06-17.3 must be

allocated among counties based on the mileage of transmission lines within each

county. Revenue received by a county under this subsection must be allocated

one-third to the county and two-thirds among the county and other taxing districts in

the county based on the mileage of that transmission line where that line is located

within each taxing district. Revenue from that portion of a transmission line located in

more than one taxing district must be allocated among those taxing districts in

proportion to the taxing district's most recent property tax mill rates that apply where

the transmission line is located.
N.D. Cent. Code § 57-43.3-19 — ND Code / Title 57 / Chapter 57-43.3 / Section 57-43.3-19
57-43.3-19. Determination if no report filed
Status: in_force

57-43.3-19. Determination if no report filed

If a person fails, neglects, or refuses to file an aviation fuel tax report when due, the

commissioner shall, on the basis of available information, determine the tax liability for the

period during which no report was filed, and to the tax thus determined the commissioner shall

add the penalty and interest as provided in section 57-43.3-23. An assessment made by the

commissioner under this section or section 57-43.3-18 is presumed to be correct, and in any

case when the validity of the assessment is in question, the burden is on the person who

challenges the assessment to establish by fair preponderance of the evidence that it is

erroneous or excessive.
N.D. Cent. Code § 57-20-01.1 — ND Code / Title 57 / Chapter 57-20 / Section 57-20-01.1
57-20-01.1. Extension of due date for property taxes when county treasurer's office is closed
Status: in_force

57-20-01.1. Extension of due date for property taxes when county treasurer's office is

closed.

When the due date for full or installment payment of any property taxes or special

assessments falls on a day on which the county treasurer's office is not open for business, the

payment may be made on the first day following on which the office is open without penalty or

loss of discount.
N.D. Cent. Code § 57-40.2-07.1 — ND Code / Title 57 / Chapter 57-40.2 / Section 57-40.2-07.1
57-40.2-07.1. Deduction to reimburse retailer for administrative expenses
Status: in_force

57-40.2-07.1. Deduction to reimburse retailer for administrative expenses

1. A retailer registered to report and remit sales, use, or gross receipts tax imposed under

chapter 57-39.2, 57-39.5, 57-39.6, or 57-40.2 may deduct and retain one and one-half

percent of the tax due. The aggregate of deductions allowed by this section and

section 57-39.2-12.1 may not exceed one hundred ten dollars per return. Retailers that

receive compensation under this subsection may not receive additional compensation

under subsection 2 or 3 for the same period.

2. A certified service provider that contracts with retailers to calculate, collect, and remit

tax due on behalf of retailers may deduct and retain from the tax remitted to the tax

commissioner compensation or a monetary allowance up to the amount approved by

the streamlined sales and use tax governing board effective June 1, 2006. The

compensation provided in this subsection applies only to tax remitted by certified

service providers on behalf of retailers that are remote sellers registered to collect

sales and use tax in this state under chapter 57-39.4. Certified service providers that

receive compensation under this subsection may not receive additional compensation

under subsection 1 or 3 for the same period.

3. A retailer that is a remote seller registered to collect sales and use tax under

chapter 57-39.4 and that uses a certified automated system to calculate, report, and

remit tax due under chapters 57-39.2, 57-39.4, and 57-40.2 may deduct and retain

compensation or a monetary allowance up to the amount approved by the streamlined

sales and use tax governing board during its December 2006 meeting. Retailers that

receive compensation under this subsection may not receive additional compensation

under subsection 1 or 2 for the same period.

4. For purposes of this section, "remote seller" means a retailer that does not have an

adequate physical presence to establish nexus in this state for sales and use tax

purposes.

5. Compensation may not be deducted and retained under this section unless the tax

due is paid within the time limitations under section 57-39.2-12 or 57-40.2-07 or

chapter 57-39.4. If a retailer fails to timely file a return or pay the tax due, the tax

commissioner may, for good cause shown, allow the retailer to deduct and retain the

compensation under this section.

6. The deduction allowed retailers or certified service providers by this section is to

reimburse retailers directly or indirectly for expenses incurred in keeping records,

preparing and filing returns, remitting the tax, and supplying information to the tax

commissioner upon request.
N.D. Cent. Code § 57-38-70 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-70
57-38-70. Claim for income tax deduction for land sale or rental to a beginning farmer
Status: repealed

57-38-70. Claim for income tax deduction for land sale or rental to a beginning farmer

Repealed by S.L. 2009, ch. 545, § 32.
N.D. Cent. Code § 57-44-04 — ND Code / Title 57 / Chapter 57-44 / Section 57-44-04
57-44-04. Taxes spread on records
Status: in_force

57-44-04. Taxes spread on records

The taxes levied pursuant to this chapter must be spread at the time provided by law for the

extension of other real and personal property taxes upon all taxable property in the county

involved, and they become due and delinquent together with the other general property taxes

next becoming due after their levy. All general provisions of law relative to the collection and

enforcement of taxes are applicable.
N.D. Cent. Code § 57-21-03 — ND Code / Title 57 / Chapter 57-21 / Section 57-21-03
57-21-03. Order of court
Status: in_force

57-21-03. Order of court

After hearing, the court may issue an order directing the tenant to pay to the county

treasurer all rents payable under the terms of the lease of the property, either due or to become

due, and also directing the county treasurer to apply the said payments of rent to the delinquent

and current taxes and special assessments, including penalty and interest, and the costs and

expenses of the proceeding as determined and taxed by the court. In such order, or thereafter,

upon application and hearing, the court, in its discretion, may allow to the taxpayer a percentage

of rents, property, and crops, as to the court may seem just, up to and including fifty percent

thereof, and may order the treasurer to pay such percentage to such taxpayer at such times and

under such circumstances as to the court may seem just and equitable.
N.D. Cent. Code § 57-38.1-01 — ND Code / Title 57 / Chapter 57-38.1 / Section 57-38.1-01
57-38.1-01. Definitions
Status: in_force

57-38.1-01. Definitions

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

1. "Business income" means income arising from transactions and activity in the regular

course of the taxpayer's trade or business and includes income from tangible and

intangible property if the acquisition, management, and disposition of the property

constitute integral parts of the taxpayer's regular trade or business operations.

2. "Commercial domicile" means the principal place from which the trade or business of

the taxpayer is directed or managed.

3. "Compensation" means wages, salaries, commissions, and any other form of

remuneration paid to employees for personal services.

4. "Nonbusiness income" means all income other than business income.

5. "Public utility" means any business entity which owns or operates for public use any

plant, equipment, property, franchise, or license for the transmission of

communications, transportation of goods or persons, or the production, storage,

transmission, sale, delivery, or furnishing of electricity, water, steam, oil, oil products, or

gas.

6. "Sales" means all gross receipts of the taxpayer not allocated under sections

57-38.1-04 through 57-38.1-08.

7. "State" means any state of the United States, the District of Columbia, the

Commonwealth of Puerto Rico, any territory or possession of the United States, and

any foreign country or political subdivision thereof.
N.D. Cent. Code § 57-38.5-04.1 — ND Code / Title 57 / Chapter 57-38.5 / Section 57-38.5-04.1
57-38.5-04.1. Credit for investments made before 2005
Status: in_force

57-38.5-04.1. Credit for investments made before 2005

Expired under 2005 S.L., ch. 151, § 25.
N.D. Cent. Code § 57-38-34.3 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-34.3
57-38-34.3. Optional contributions to nongame wildlife fund
Status: in_force

57-38-34.3. Optional contributions to nongame wildlife fund

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

nongame wildlife fund of any amount of one dollar or more to be added to tax liability or

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

individual state income tax return the tax commissioner shall notify the individual of this optional

contribution. The amount of these optional contributions must be transferred by the tax

commissioner to the state treasurer for deposit in the nongame wildlife fund for use as provided

in section 20.1-02-16.2.
N.D. Cent. Code § 57-12-09 — ND Code / Title 57 / Chapter 57-12 / Section 57-12-09
57-12-09. Notice of increased assessment to real estate owner
Status: repealed

57-12-09. Notice of increased assessment to real estate owner

Repealed by S.L. 2015, ch. 437, § 6.
N.D. Cent. Code § 57-43.1-03 — ND Code / Title 57 / Chapter 57-43.1 / Section 57-43.1-03
57-43.1-03. Refund of tax for fuel used for an industrial purpose - Reduction for agricultural products utilization fund
Status: in_force

57-43.1-03. Refund of tax for fuel used for an industrial purpose - Reduction for

agricultural products utilization fund.

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

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

under this chapter.
N.D. Cent. Code § 57-39.2-04.14 — ND Code / Title 57 / Chapter 57-39.2 / Section 57-39.2-04.14
57-39.2-04.14. Sales and use tax exemption for materials used in compressing, gathering, collecting, storing, transporting, or injecting carbon dioxide for secure geologic storage or use in enhanced recovery of oil or natural gas
Status: in_force

57-39.2-04.14. Sales and use tax exemption for materials used in compressing,

gathering, collecting, storing, transporting, or injecting carbon dioxide for secure

geologic storage or use in enhanced recovery of oil or natural gas.

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

system used to compress, gather, collect, store, transport, or inject carbon dioxide for

secure geologic storage or use in enhanced recovery of oil or natural gas in this state

are exempt from taxes under this chapter. To be exempt, the tangible personal

property must be incorporated into a system used to compress, gather, collect, store,

transport, or inject carbon dioxide for secure geologic storage or use in enhanced

recovery of oil or natural gas. Tangible personal property used to replace an existing

system to compress, gather, collect, store, transport, or inject carbon dioxide for

secure geologic storage or use in enhanced recovery of oil or natural gas does not

qualify for exemption under this section unless the replacement creates an expansion

of the system.

2. To receive the exemption under this section at the time of purchase, the owner of the

gas compressing, gathering, collecting, storing, transporting, or injecting system must

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

used to construct or expand a system used to compress, gather, collect, store,

transport, or inject carbon dioxide for secure geologic storage or use in enhanced

recovery of oil or natural gas qualifies for the exemption. If a certificate is not received

before the purchase, the owner shall pay the applicable tax imposed by this chapter

and apply to the tax commissioner for a refund.

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

tax imposed by this chapter, the owner of the gas compressing, gathering, collecting,

storing, transporting, or injecting system may apply to the tax commissioner for a

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

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

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

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

paid and the exempt status of the sale or use.

4. This chapter and chapter 57-40.2 apply to the exemption under this section.
N.D. Cent. Code § 57-06-11 — ND Code / Title 57 / Chapter 57-06 / Section 57-06-11
57-06-11. Tentative valuation by tax commissioner
Status: in_force

57-06-11. Tentative valuation by tax commissioner

The tax commissioner, on or before June fifteenth of each year, shall ascertain and

determine the value of all operative property of any company required to be assessed under the

provisions of this chapter. This determination of value must be made for the guidance of the

state board of equalization in assessing the property at its annual meeting in July. In making the

determination of value, the tax commissioner must be governed by the rules provided in this

chapter and by direction given to the tax commissioner by the state board of equalization.
N.D. Cent. Code § 57-40.5-09 — ND Code / Title 57 / Chapter 57-40.5 / Section 57-40.5-09
57-40.5-09. Allocation of revenue
Status: in_force

57-40.5-09. Allocation of revenue

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

director to the aeronautics commission special fund.
N.D. Cent. Code § 57-60-16 — ND Code / Title 57 / Chapter 57-60 / Section 57-60-16
57-60-16. Penalty
Status: in_force

57-60-16. Penalty

Any person intentionally violating any of the provisions of this chapter is guilty of a class A

misdemeanor.
N.D. Cent. Code § 57-36-10 — ND Code / Title 57 / Chapter 57-36 / Section 57-36-10
57-36-10. Stamps may be purchased at discount
Status: repealed

57-36-10. Stamps may be purchased at discount

Repealed by S.L. 1991, ch. 665, § 10.
N.D. Cent. Code § 57-02-18.6 — ND Code / Title 57 / Chapter 57-02 / Section 57-02-18.6
57-02-18.6. Livestock tax collectible where danger of movement
Status: repealed

57-02-18.6. Livestock tax collectible where danger of movement

Repealed by S.L. 1971, ch. 538, § 1.
N.D. Cent. Code § 57-43.3-18 — ND Code / Title 57 / Chapter 57-43.3 / Section 57-43.3-18
57-43.3-18. Commissioner to audit reports and assess tax
Status: in_force

57-43.3-18. Commissioner to audit reports and assess tax

1. The commissioner, or an authorized representative, may audit the records, books, and

papers and examine fuel and any equipment used to store, transport, or dispense fuel

of a refiner, supplier, distributor, importer, exporter, terminal operator, retailer, or

common or contract carrier. For a person required to file a report, the examination and

audit must be done no later than three years after the due date of the report or three

years after the report was filed, whichever period expires later. The commissioner is

authorized to make assessments of tax, plus penalty and interest, or to issue credits or

refunds as determined on the basis of the examination and audit.

2. If it is determined upon audit that the tax due was twenty-five percent or more above

the amount reported on a report, the tax may be assessed, or a proceeding in court for

the collection of the tax may be begun without such assessment, at any time within six

years after the due date of the report, or six years after the report was filed, whichever

period expires later.

3. Except as otherwise provided in this chapter, the commissioner may audit any

consumer's claim for refund and, not later than three years after the due date of a

claim or three years after the claim was filed, whichever period expires later, assess

additional tax or issue an additional refund. If additional tax is found due or if an

additional tax refund applies, the commissioner shall notify the claimant in detail of the

reason for the increase or decrease. For any claim selected for audit, the claimant

shall provide additional verification as required by the commissioner of fuel purchases,

payment of the tax, and use of the fuel.

4. If a person gives false or fraudulent information in a report or in a claim for refund, or if

the failure by a person to file a tax report is due to the fraudulent intent or the willful

attempt of the person in any manner to evade the tax, the time limitations in this

section do not apply, and the tax may be assessed or a proceeding in court for the

collection of the tax may be begun without the assessment, at any time.

5. If before the expiration of the time prescribed in this chapter for the assessment of tax,

the commissioner and the person consent in writing to an extension of time for the

assessment of the tax, the tax may be assessed at any time prior to the expiration of

the period agreed upon. The period agreed upon may be extended by subsequent

agreements in writing made before the expiration of the period previously agreed

upon.

6. A determination of additional tax due issued to a person fixes the tax finally and

irrevocably unless the person against whom it is assessed, within thirty days after the

giving of notice of the determination, protests the determination under rules adopted

by the commissioner and in the manner provided in chapter 28-32.

7. A determination that a claim for a tax credit or refund is disallowed becomes finally and

irrevocably fixed unless the person claiming the refund, within thirty days after the

giving of notice of the determination, protests the determination under rules adopted

by the commissioner and in the manner provided in chapter 28-32.
N.D. Cent. Code § 57-15-22.2 — ND Code / Title 57 / Chapter 57-15 / Section 57-15-22.2
57-15-22.2. Township legal contingency funding
Status: in_force

57-15-22.2. Township legal contingency funding

The board of township supervisors of an organized township or the board of county

commissioners for an unorganized township, may provide funding from revenue derived from

the general fund levy authority for the township levy on property within the township for a legal

contingency expenditure. Funding authorized under this section may be used only for purposes

of expenses of legal actions authorized or entered into by the governing body of the township or

the county, on behalf of unorganized townships. A levy under this section authorized by electors

of an organized or unorganized township before January 1, 2015, remains effective for five

taxable years or the period of time for which it was approved by the electors, whichever is less.

Upon expiration of any mill levy authorized by electors of an organized or unorganized township

before January 1, 2015, under this section, the governing body of the township or county may,

by resolution, transfer any unobligated balance in the legal contingency fund to the general fund

of the township or county.
N.D. Cent. Code § 57-38-49 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-49
57-38-49. Preservation of lien
Status: in_force

57-38-49. Preservation of lien

Any mortgagee, purchaser, judgment creditor, or lien claimant acquiring any interest in, or

lien on, any property situated in the 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 section 57-38-48,

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

system the following data:

1. The name of the taxpayer.

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

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

4. The amount of the lien.

5. 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. next following the indexing of the notice. Any

notice of lien filed by the commissioner may be indexed in the central indexing system without

changing its original priority as to property in the county where the lien was filed. The

commissioner shall index any notice of lien with no payment of fees or costs to the secretary of

state.
N.D. Cent. Code § 57-14-02 — ND Code / Title 57 / Chapter 57-14 / Section 57-14-02
57-14-02. Notice to be given
Status: in_force

57-14-02. Notice to be given

The county auditor shall give notice by mail to the person who owns or is in possession of

any omitted property, or to that person's agent, of the county auditor's action in adding property

upon the assessment books and shall describe the property and notify such person to appear

before the county auditor at the county auditor's office at a specified time within fifteen days

after the date of mailing such notice, to show cause, if any, why such property should not be

added to the assessment rolls or such other correction made.
N.D. Cent. Code § 57-43.1-03.2 — ND Code / Title 57 / Chapter 57-43.1 / Section 57-43.1-03.2
57-43.1-03.2. Refund of tax for fuel purchased by native Americans - Fuels tax refund reserve fund - Continuing appropriation
Status: in_force

57-43.1-03.2. Refund of tax for fuel purchased by native Americans - Fuels tax refund

reserve fund - Continuing appropriation.

1. A native American may file a claim with the tax commissioner for a refund of motor

vehicle fuel taxes paid by that person under this chapter or special fuel taxes paid

under chapter 57-43.2 if the motor vehicle fuel or special fuel was purchased from a

retail fuel dealer located on the Indian reservation where the native American is an

enrolled member and the fuel was delivered to the native American on that

reservation. The refund provisions of this chapter apply to refund claims made under

this section.

2. A fuels tax refund reserve fund is created as a special fund in the state treasury. The

tax commissioner shall deposit in that fund such amounts from motor vehicle fuel tax

and special fuel tax collections as necessary to be expended for refunds to which

native American government entities may be entitled under qualifying circumstances

and conditions determined by the attorney general. There is appropriated as a

continuing appropriation out of funds set aside under this subsection so much of the

funds as is necessary to meet the expenditures authorized under this subsection and

such funds may be expended for that purpose.
N.D. Cent. Code § 57-38-01.33 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-01.33
57-38-01.33. Income tax credit for purchases of manufacturing machinery and equipment for the purpose of automating manufacturing processes
Status: in_force

57-38-01.33. Income tax credit for purchases of manufacturing machinery and

equipment for the purpose of automating manufacturing processes.

Expired by S. L. 2015, ch. 445, §1.
N.D. Cent. Code § 57-20-01.2 — ND Code / Title 57 / Chapter 57-20 / Section 57-20-01.2
57-20-01.2. Penalty and interest waiver
Status: in_force

57-20-01.2. Penalty and interest waiver

Expired under S.L. 2007, ch. 510, § 5.
N.D. Cent. Code § 57-15-20.4 — ND Code / Title 57 / Chapter 57-15 / Section 57-15-20.4
57-15-20.4. Township levy for commerce authority purposes
Status: repealed

57-15-20.4. Township levy for commerce authority purposes

Repealed by S.L. 2015, ch. 439, § 104.
N.D. Cent. Code § 57-51.2-04 — ND Code / Title 57 / Chapter 57-51.2 / Section 57-51.2-04
57-51.2-04. Reports
Status: in_force

57-51.2-04. Reports

After entering an agreement under this chapter, the governor shall file a report with the

legislative council describing the agreement's negotiations and terms and thereafter shall file

biennial reports with the legislative council describing the agreement's implementation and any

difficulties in its implementation.
N.D. Cent. Code § 57-29-01 — ND Code / Title 57 / Chapter 57-29 / Section 57-29-01
57-29-01. Suspension of tax liens on state-acquired lands
Status: in_force

57-29-01. Suspension of tax liens on state-acquired lands

In any transaction in which the state of North Dakota or any of its agencies, departments, or

instrumentalities, prior to the taking effect of this code, has acquired, or thereafter acquires, title

to any tract of land and there are listed and legally charged against the tract unpaid general

property or other taxes or tax deeds, the holders of the liens of the taxes or tax titles are without

power to enforce or to effectuate the same. All remedies for the enforcement or enjoyment of

the liens or titles are suspended wholly and all proceedings to enforce or effectuate the liens or

titles subsequent to the acquisition of the tract of land by the state of North Dakota or any of its

agencies, departments, or instrumentalities and during the time the tract is owned by the state

of North Dakota or any of its agencies, departments, or instrumentalities, are null and void,

except that any tax title acquired previous to the acquisition of title by the state of North Dakota

or any of its agencies, departments, or instrumentalities may be made effectual and may be

enjoyed until the time the state of North Dakota or any of its agencies, departments, or

instrumentalities acquires title based upon a mortgage or other conveyance previous in time to

the due date of the taxes upon which the tax title is based, whereupon all rights, interests,

powers, privileges, and immunities theretofore owned and enjoyed under the tax title are

suspended forthwith, and the state of North Dakota or any of its agencies, departments, or

instrumentalities may enter into possession of the tracts of land and shall have the entire

control, use, and enjoyment thereof.
N.D. Cent. Code § 57-61-10 — ND Code / Title 57 / Chapter 57-61 / Section 57-61-10
57-61-10. Coal development fund established
Status: in_force

57-61-10. Coal development fund established

Moneys collected by the state tax commissioner pursuant to the provisions of sections

57-61-01 through 57-61-09 must be paid to the state treasurer not later than the third working

day of the month following the month in which they are received by the state tax commissioner

and must be credited to a special fund in the state treasury to be known as the coal

development fund. The moneys accumulated in such fund must be allocated by the state

treasurer as provided by law and as appropriated by the legislative assembly.
N.D. Cent. Code § 57-38-01.29 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-01.29
57-38-01.29. Homestead income tax credit - Rules
Status: repealed

57-38-01.29. Homestead income tax credit - Rules

Repealed by S.L. 2017, ch. 57, § 20.
N.D. Cent. Code § 57-43.2-35.1 — ND Code / Title 57 / Chapter 57-43.2 / Section 57-43.2-35.1
57-43.2-35.1. Credit for taxes paid on worthless accounts and refunds
Status: repealed

57-43.2-35.1. Credit for taxes paid on worthless accounts and refunds

Repealed by S.L. 1999, ch. 526, § 84.
N.D. Cent. Code § 57-57-01 — ND Code / Title 57 / Chapter 57-57 / Section 57-57-01
57-57-01. Definitions
Status: in_force

57-57-01. Definitions

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

1. "County designee" means a person or agent under the control of local or state

governmental entities who is willing and able to cooperate with the state forester as

provided in this chapter.

2. "Forest" means an area of land normally supporting a growth of planted tree cover,

woodlands, or windbreaks.

3. "Forest stewardship" means the application of environmental and economic resource

management principles to benefit current and future landowners, the public, and the

forest resource.

4. "State forester" means the state forester appointed under section 4.1-21-01 and, when

reasonable, the agents and personnel under the state forester's control.
N.D. Cent. Code § 57-43.1-16 — ND Code / Title 57 / Chapter 57-43.1 / Section 57-43.1-16
57-43.1-16. Monthly report by refiner, supplier, distributor, importer, or exporter required
Status: in_force

57-43.1-16. Monthly report by refiner, supplier, distributor, importer, or exporter

required.

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

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

vehicle fuel sold and used during the preceding calendar month. When the twenty-fifth

day of the calendar month falls on a Saturday, Sunday, or legal holiday, the due date is

the first working day after the Saturday, Sunday, or legal holiday. When the report is

filed by mail, the report is timely if the envelope containing the report is postmarked by

the United States postal service or other postal carrier service before midnight of the

due date. The tax commissioner may, upon request and for good cause shown, grant

an extension of time to file a report not to exceed thirty days.

2. The report to the commissioner must be on a form prescribed and furnished by the

commissioner. The commissioner may require that all or part of the report be

submitted in an electronic format approved by the commissioner, provided the person

required to file the report is able to use an electronic format. The report must contain

the information as required by the commissioner, including:

a. A detailed schedule of motor vehicle fuel refined, purchased, imported, and

exported.

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

motor vehicle fuel without the tax imposed by this chapter.

c. A detailed schedule of motor vehicle fuel sold tax-paid for resale, including a list

of persons who purchased the motor vehicle fuel for resale.

d. The total number of gallons of motor vehicle fuel sold and used subject to the tax

imposed by this chapter.

e. The number of gallons of motor vehicle fuel sold tax-exempt to a qualified

consumer.

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

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

the calendar month, and any gains or losses experienced.

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

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

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 § 57-38.1-17 — ND Code / Title 57 / Chapter 57-38.1 / Section 57-38.1-17
57-38.1-17. Other sales
Status: in_force

57-38.1-17. Other sales

Sales, other than sales of tangible personal property, are in this state if:

1. The income-producing activity is performed in this state; or

2. The income-producing activity is performed both in and outside this state and a greater

proportion of the income-producing activity is performed in this state than in any other

state, based on costs of performance.
N.D. Cent. Code § 57-51-08 — ND Code / Title 57 / Chapter 57-51 / Section 57-51-08
57-51-08. State board of equalization may adjust rate of gross production tax to equal the general ad valorem tax
Status: repealed

57-51-08. State board of equalization may adjust rate of gross production tax to equal

the general ad valorem tax.

Repealed by S.L. 1981, ch. 611, § 2.
N.D. Cent. Code § 57-39.4-09 — ND Code / Title 57 / Chapter 57-39.4 / Section 57-39.4-09
57-39.4-09. (308) State and local tax rates
Status: in_force

57-39.4-09. (308) State and local tax rates

1. No member state shall have multiple state sales and use tax rates on items of

personal property or services, except that a member state may impose a single

additional rate, which may be zero, on food and food ingredients and drugs as defined

by state law under the agreement. In addition, if federal law prohibits the imposition of

local tax on a product that is subject to state tax, the state may impose an additional

rate on the product, provided the rate achieves tax parity for similar products.

2. A member state that has local jurisdictions that levy a sales or use tax shall not have

more than one local sales tax rate or more than one local use tax rate per local

jurisdiction. If the local jurisdiction levies both a sales tax and use tax, the local rates

must be identical.

3. The provisions of this section do not apply to sales or use taxes levied on fuel used to

power motor vehicles, aircraft, locomotives, or watercraft, or to electricity, piped natural

or artificial gas or other fuels delivered by the seller, or the retail sale or transfer of

motor vehicles, aircraft, watercraft, modular homes, manufactured homes, or mobile

homes.
N.D. Cent. Code § 57-65-11 — ND Code / Title 57 / Chapter 57-65 / Section 57-65-11
57-65-11. Refund claims
Status: in_force

57-65-11. Refund claims

1. A taxpayer may file a claim for credit or refund of an overpayment of tax within three

years of the due date of the return or three years after the return was filed. 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 before any credits, a claim for refund of tax may be filed

within six years after the due date of the return or six years after the return was filed,

whichever period expires last.

2. If any taxpayer consents to an extension of time for the assessment of tax under

subsection 5 of section 57-65-09, the period of time for filing a claim for credit or

refund will be similarly extended. If an assessment is issued under this circumstance,

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 5 of section

57-65-09, 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 the issues raised in the claim for credit or refund.

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

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

by a statement outlining the specific grounds upon which the claim is based.

4. In all cases of overpayment, duplicate payment, or payment made in error, the tax

commissioner shall issue a certificate containing the facts and the amount of the

refund to which the taxpayer may be entitled. Upon presentation of the certificate to

the office of management and budget, a warrant must be issued to the taxpayer for the

purpose of refunding any overpayment, duplicate payment, or payment made in error

out of the unapportioned potash and byproducts tax in the state treasury and a

pro rata share must be charged against the county entitled to share in the tax. Interest

arising from refunds of overpayments, duplicate payments, and erroneous payments

must be allowed and paid at the rate of ten percent per annum and accrues for

payment from sixty days after the due date of the return or after the return was filed or

after the tax was fully paid, whichever comes later.
N.D. Cent. Code § 57-39.2-16 — ND Code / Title 57 / Chapter 57-39.2 / Section 57-39.2-16
57-39.2-16. Appeals
Status: in_force

57-39.2-16. Appeals

An appeal may be taken by the taxpayer to the district court of the county in which the

taxpayer resides, or in which the taxpayer's principal place of business is located, within thirty

days after the taxpayer has received notice from the commissioner of the commissioner's

determination as provided for in section 57-39.2-15. The appeal must be taken pursuant to and

in accordance with chapter 28-32.
N.D. Cent. Code § 57-02.4-03 — ND Code / Title 57 / Chapter 57-02.4 / Section 57-02.4-03
57-02.4-03. Exemptions
Status: in_force

57-02.4-03. Exemptions

This chapter does not apply to:

1. Real property that is exempt from property taxation or subject to payments in lieu of

taxes.

2. Mobile or manufactured homes as defined under chapter 57-55.

3. A recreational vehicle, camper, or camper trailer required to be licensed by the motor

vehicle division of the department of transportation.

4. Park model trailers for which the owner has paid a park model trailer fee under section

39-18-03.2.
N.D. Cent. Code § 57-01-16 — ND Code / Title 57 / Chapter 57-01 / Section 57-01-16
57-01-16. Extension of period of time to make assessments
Status: in_force

57-01-16. Extension of period of time to make assessments

If the tax commissioner issues a subpoena to a taxpayer, the period of time for making an

assessment against that taxpayer is automatically extended by a period equal to the time

between the issuance of the subpoena to final resolution. Final resolution occurs when a court

dismisses the subpoena or the taxpayer complies with the subpoena.
N.D. Cent. Code § 57-39.4-29 — ND Code / Title 57 / Chapter 57-39.4 / Section 57-39.4-29
57-39.4-29. (328) Taxability matrix
Status: in_force

57-39.4-29. (328) Taxability matrix

1. a. To ensure uniform application of terms defined in part II and part III(B) of the

library as adopted by the governing board under section 57-39.4-28, each

member state shall complete, to the best of its ability, the section of the taxability

matrix titled "library of definitions".

b. To inform the general public of its practices regarding certain tax administration

practices as selected by the governing board under section 57-39.4-33.4, each

member state shall complete, to the best of its ability, the section of the taxability

matrix titled "tax administration practices".

2. The member state's entries in the taxability matrix shall be provided and maintained in

a database that is in a downloadable format approved by the governing board. A

member state shall provide notice of changes in the taxability of the products or

services listed in the taxability matrix as required by the governing board.

3. A member state shall relieve sellers and certified service providers from liability to the

member state and its local jurisdictions for having charged and collected the incorrect

amount of sales or use tax resulting from the seller or certified service provider relying

on erroneous data provided by the member state in the library section of the taxability

matrix. If a member state amends an existing provision of the library section of its

taxability matrix, the member state shall, to the extent possible, relieve sellers and

certified service providers from liability to the member state and its local jurisdictions

until the first day of the calendar month that is at least thirty days after notice of

change to a member state's library section of the taxability matrix is submitted to the

governing board, provided the seller or certified service provider relied on the prior

version of the taxability matrix.

4. To the extent possible, the member state shall relieve sellers and certified service

providers from liability to the member state and its local jurisdictions for having

charged and collected the incorrect amount of sales or use tax resulting from the seller

or certified service provider relying on erroneous data provided by the member state in

the tax administration practices section of the taxability matrix. If a member state

amends an existing provision of the tax administration practices section of its taxability

matrix, the member state shall, to the extent possible, relieve sellers and certified

service providers from liability to the member state and its local jurisdictions until the

first day of the calendar month which is at least thirty days after notice of a change to a

member state's tax administration practices section of the taxability matrix is submitted

to the governing board, provided the seller or certified service provider relied on the

prior version of the taxability matrix.

5. If a state levies sales and use tax on a specified digital product and provides an

exemption for an item within the definition of such specified digital product under

subsection 8 of section 57-39.4-33.1, such exemption must be noted in the library

section of the taxability matrix.

6. Each state that provides for a sales tax holiday under section 57-39.4-23 shall, in a

format approved by the governing board, give notice in the library section of the

taxability matrix of the products for which a tax exemption is provided.
N.D. Cent. Code § 57-28-27 — ND Code / Title 57 / Chapter 57-28 / Section 57-28-27
57-28-27. Discretion of county commissioners in lease or sale of tax deed lands
Status: in_force

57-28-27. Discretion of county commissioners in lease or sale of tax deed lands

The board of county commissioners may refuse to sell or lease any agricultural lands held

by the county under a tax deed if the board finds that any of the following would result:

1. The use would seriously impair the fertility of the property or adjoining property due to

wind or water erosion.

2. The property will become a part of an agricultural unit that will be too small or too large

to be operated in the best interests of the community and taxing districts and the use

may result in failure of the owner or lessee to pay taxes upon the property.

3. The use would result in lessening the value or marketability of adjacent property held

by the county.

The board of county commissioners may classify agricultural lands held by the county according

to suitability for tillage, haying, or grazing purposes. Applicants for deeds or leases may file with

the county auditor a statement of the size of the farming unit for which the property is desired,

the uses intended for the property, and any other information relative to the planned operation of

the property which is required by the board of county commissioners.
N.D. Cent. Code § 57-02.4-01 — ND Code / Title 57 / Chapter 57-02.4 / Section 57-02.4-01
57-02.4-01. Definitions
Status: in_force

57-02.4-01. Definitions

As used in this chapter:

1. "Crew housing facilities" means one or more lodging units or skid units, ordinarily

designed for human living quarters or a place of business, on a temporary or

permanent basis, which are not real property, as defined in section 57-02-04, and are

not mobile homes, as defined in section 57-55-01. A group of crew housing facilities

that are connected physically or by common ownership may be treated as a single

crew housing facility for purposes of imposition of crew housing permit fees imposed

under this chapter.

2. "Crew housing permit" means a right granted by a city or county to locate crew

housing facilities on property within the jurisdiction of the city or county under this

chapter and to enjoy attendant services and facilities provided by the city or county.

3. "Skid unit" means a structure or group of structures, either single or multisectional,

which is not built on a permanent chassis and is ordinarily designed for human living

quarters or a place of business, on a temporary or permanent basis.
N.D. Cent. Code § 57-15-50 — ND Code / Title 57 / Chapter 57-15 / Section 57-15-50
57-15-50. County emergency medical service levy
Status: in_force

57-15-50. County emergency medical service levy

Upon petition of ten percent of the number of qualified electors of the county voting in the

last election for governor or upon its own motion, the board of county commissioners of each

county shall levy annually a tax not exceeding the limitation in subsection 10 of section

57-15-06.7, for the purpose of subsidizing county emergency medical services; provided, that

this tax must be approved by a majority of the qualified electors of the county voting on the

question at a regular or special countywide election. The county may budget, in addition to its

annual operating budget for subsidizing emergency medical service, no more than ten percent

of its annual operating budget as a depreciation expense to be set aside in a dedicated

emergency medical services sinking fund deposited with the treasurer for the replacement of

equipment and ambulances. The ten percent emergency medical services sinking fund must be

in addition to the annual operating budget for subsidization, but the total of the annual operating

budget and the annual ten percent emergency medical services sinking fund may not exceed

the approved mill levy. If the county contains a rural ambulance service district or rural fire

protection district that levies for and provides emergency medical service, the property within

that district is exempt from the county tax levy under this section upon notice from the governing

body of the district to the board of county commissioners of the existence of the district. After

December 31, 2025, if a political subdivision having ownership of the licensed ambulance

service or a political subdivision responsible for the emergency medical service program for the

service area exists, special taxes levied under this section and distributed pursuant to section

23-27-04.7 must be distributed to the political subdivision.
N.D. Cent. Code § 57-02-02 — ND Code / Title 57 / Chapter 57-02 / Section 57-02-02
57-02-02. Abbreviations used in land descriptions
Status: in_force

57-02-02. Abbreviations used in land descriptions

Abbreviations used in describing real estate may be as follows:

1. In all proceedings, lists, advertisements, records, notices, and documents relative to

assessing, advertising, or selling real estate for taxes or special assessments, it is

sufficient to describe such real estate by the use of initial letters, abbreviations, and

figures to designate the township, range, section, or part of section, and the number of

a lot or block.

2. Whenever the letters N., E., S., or W. are used, they must be construed to mean north,

east, south, and west, respectively.

3. Whenever there are used the initial letters N.W., S.W., N.E., or S.E., whether in capital

letters or small letters, and whether each letter is followed by a period or the two are

written connectedly without a period to signify the same to be an abbreviation of two

words, and whenever said letters are used in connection with section numbers to

designate land descriptions, and in the absence of proof to the contrary, it must be

presumed that the same are abbreviations for and mean "northwest", "southwest",

"northeast", and "southeast", respectively.

4. When two or more sets of such abbreviations are used connectedly, as for example

N.E. S.E., the same must be presumed to mean the "northeast quarter of the

southeast quarter".

5. When any such initial letters are followed with a numeral placed in the position of an

algebraic exponent, as N.W.4, S.W.4, N.E.4, or S.E.4, with the figure placed on or above

the line, the description must be taken to mean the "northwest quarter", "southwest

quarter", "northeast quarter", or "southeast quarter", respectively. The abbreviation N.2,

S.2, E.2, or W.2 must be presumed to mean the "north half", "south half", "east half", or

"west half", respectively, of the section or quarter or other portion of land designated

immediately following it.

6. Combinations of such letters and figures must be read accordingly, as S.2 N.E.4 must

be taken as intended to mean and describe the "south half of the northeast quarter",

and similar combinations of such letters and exponents must be construed accordingly.

7. In the absence of such figure placed in the position of an exponent, whenever

abbreviations N.W., S.W., N.E., or S.E. are used alone or with similar abbreviations,

they must be presumed to mean and be read as "northwest quarter", "southwest

quarter", "northeast quarter", or "southeast quarter", respectively, unless it appears

clearly from the context that another meaning is intended.

8. The abbreviation sec. must be taken as meaning "section", the letters "t" or "twp" or

"tp" must be taken to mean "township", the letters "r" or "rg" or "rge" must be taken to

mean "range", the abbreviations "b" or "blk" or "bk" must be taken to mean "block", the

abbreviations "add" or "ad" must be taken to mean "addition", and the abbreviations

"sub" or "subd" must be taken to mean "subdivision".

9. The abbreviation "do" or the characters ",," or other similar abbreviation or character,

must be construed to mean the same name, word, initial, letter, abbreviation, or figure

as the last preceding one written or the one written immediately above.

10. No description in which the foregoing abbreviations, symbols, initial letters, figures, or

characters definitely can be understood by the application of the definitions and rules

in this section may be held defective because such abbreviations are used instead of

words or figures symbolized thereby.
N.D. Cent. Code § 57-20-07 — ND Code / Title 57 / Chapter 57-20 / Section 57-20-07
57-20-07. County treasurer to be collector of taxes
Status: in_force

57-20-07. County treasurer to be collector of taxes

The county treasurer must be the receiver and collector of all taxes extended upon the list,

including the state levy and the levies of every other taxing district or municipality, and including

special taxes for local improvements in municipalities, and all fines, forfeitures, or penalties

received by any person or officer for the school fund, or for the use of the county. The county

treasurer shall proceed to collect the same according to law and shall place the same when

collected to the credit of the proper funds, but the county treasurer may not be the receiver or

collector of any fines or penalties accruing to any municipal corporation for the violation of its

ordinances.
N.D. Cent. Code § 57-34-06 — ND Code / Title 57 / Chapter 57-34 / Section 57-34-06
57-34-06. Duties of county treasurer
Status: in_force

57-34-06. Duties of county treasurer

The county treasurer shall allocate taxes received under this chapter to the state, the

county, and the various taxing districts within the county according to the proportion that taxes

paid by telecommunications carriers in locally assessed property taxes and taxes assessed

under chapter 57-06 and this chapter in 1997 and received by the state, the county, and each

currently existing taxing district in the county bears to all taxes paid by telecommunications

carriers in locally assessed property taxes and taxes assessed under chapter 57-06 and this

chapter in 1997 and received by the state, the county, and all taxing districts in the county.
N.D. Cent. Code § 57-22-24 — ND Code / Title 57 / Chapter 57-22 / Section 57-22-24
57-22-24. Collection of personal property taxes by action
Status: in_force

57-22-24. Collection of personal property taxes by action

Whenever it is deemed expedient by the board of county commissioners of any county to

collect delinquent personal property taxes by action, the board has the power to institute an

action in the name of the county for and on behalf of the county against the person charged with

such taxes.
N.D. Cent. Code § 57-12-04 — ND Code / Title 57 / Chapter 57-12 / Section 57-12-04
57-12-04. Duties of board
Status: in_force

57-12-04. Duties of board

At its meeting, the county board of equalization shall examine and compare the

assessments returned by the assessors of all the districts within the county and shall proceed to

equalize the same throughout the county between the several assessment districts.
N.D. Cent. Code § 57-02-01.2 — ND Code / Title 57 / Chapter 57-02 / Section 57-02-01.2
57-02-01.2. Primary residence certification - Eligibility for primary residential property classification - Application
Status: in_force

57-02-01.2. Primary residence certification - Eligibility for primary residential property

classification - Application.

1. To be eligible for a primary residential property classification under this chapter, a

primary residence must be certified by the county director of tax equalization as

provided in this section.

2. A dwelling does not lose its character as a primary residence if the owner of the

dwelling does not reside in the primary residence because the individual is confined in

a nursing home, hospital, or other care facility, for as long as that confinement lasts

and the portion of the primary residence previously occupied by the individual is not

rented to another person.

3. To be certified as a primary residence and eligible for the primary residential property

classification under this chapter, an owner shall sign and file with the tax commissioner

an application containing a verified statement of facts establishing the owner's property

meets the eligibility requirements to be considered a primary residence under this

section as of the date of the application on a form and in the manner prescribed by the

tax commissioner.

a. An application for primary residence certification must be filed by April first of

each year to request a primary residence certification for:

(1) The taxable year during which the application is filed for a primary residence

taxed as real estate under this title.

(2) The taxable year succeeding the taxable year during which the application is

filed for a primary residence taxed as a mobile home under chapter 57-55.

b. As soon as practicable after receiving the applications, no later than May thirty-

first of each year, the tax commissioner shall:

(1) Review the applications received under this subsection and determine which

applicants qualify for the primary residence certification; and

(2) Provide to each county director of tax equalization a copy of each approved

or rejected application received under this subsection which identifies

property located in the county.

c. Within fifteen days of receipt of the applications from the tax commissioner under

paragraph 2 of subdivision b, the county director of tax equalization shall notify

the applicant of the approval or denial of the application and reflect the

appropriate classification of the property on the assessment list.

d. The tax commissioner may request additional documentation from the applicant

when making the determination of eligibility.

e. Determinations of eligibility under this subsection may be appealed through the

informal equalization process and formal abatement process.

4. A primary residence certification under this section is valid for the entire taxable year

for which the application for certification was approved, without regard to any change

of ownership of the property which occurs after the application for certification was

approved.

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

to effectuate this section. Application forms must include the full name and address of

the applicant and any other information prescribed by the tax commissioner. The

county director of tax equalization shall make these forms available to applicants upon

request.

6. For purposes of this section:

a. "Owned" means the individual holds a present ownership interest, including

ownership in fee simple, holds a present life estate or other terminable present

ownership interest, holds a beneficial interest in a qualifying trust, or is a

purchaser under a contract for deed. The term does not include a mere right of

occupancy or a tenancy under a lease.

b. (1) "Primary residence" means a dwelling in this state, including the land,

appurtenances, and improvements used in the residential occupancy of the

dwelling, which is not exempt from property taxes as a farm residence and,

subject to subsection 2 and paragraph 2, as of the assessment date of the

taxable year, is:

(a) Owned by one or more individuals, either directly or through a

beneficial interest in a qualifying trust;

(b) Designed or adapted for human residence;

(c) Used as a residence; and

(d) Occupied as a primary place of residence by an owner, an individual

who has a life estate in the property, or, for property owned through a

beneficial interest in a qualifying trust, by a trustor or beneficiary of the

trust who qualifies for the certification.

(2) For purposes of the term:

(a) An individual may not have more than one primary residence.

(b) A primary residence includes a primary residence taxed under chapter

57-55.

c. "Qualifying trust" means a trust:

(1) In which the agreement, will, or court order creating the trust, an instrument

transferring property to the trust, or any other agreement that is binding on

the trustee provides that the trustor of the trust or a beneficiary of the trust

has the right to use and occupy as the trustor's or beneficiary's primary

residence rent free and without charge except for taxes and other costs and

expenses specified in the instrument or court order:

(a) For life;

(b) For the lesser of life or a term of years; or

(c) Until the date the trust is revoked or terminated by an instrument or

court order that describes the property with sufficient certainty to

identify it and is recorded in the real property records of the county in

which the property is located; and

(2) That acquires the property in an instrument of title or under a court order

that:

(a) Describes the property with sufficient certainty to identify it and the

interest acquired; and

(b) Is recorded in the real property records of the county in which the

property is located.

d. "Trustor" means an individual who transfers an interest in real or personal

property to a qualifying trust, whether during the individual's lifetime or at death,

or the individual's spouse.
N.D. Cent. Code § 57-05-02 — ND Code / Title 57 / Chapter 57-05 / Section 57-05-02
57-05-02. Right of way not used for railroad purposes to be surveyed
Status: in_force

57-05-02. Right of way not used for railroad purposes to be surveyed

Where any railroad allows any portion of its roadway to be used for any purpose other than

the operation of a railroad thereon, and the part so used is located on lands which can be

described only by metes and bounds, the county auditor of the county in which such lands are

located, or the state tax commissioner, may request such railroad company, in writing, to survey

and plat such lands and file such plat with the county auditor. If the railroad company fails to

cause such plat and survey to be made and filed within thirty days after such request, the

county auditor or tax commissioner shall cause the said survey to be made and such land

platted, and the expense thereof must be paid by such railroad company, and if not paid the

same must be added to the tax against such lands and collected as other real estate taxes are

collected.
N.D. Cent. Code § 57-02.2-03 — ND Code / Title 57 / Chapter 57-02.2 / Section 57-02.2-03
57-02.2-03. Tax exemption for improvements to commercial and residential buildings and structures - Property owner's certificate
Status: in_force

57-02.2-03. Tax exemption for improvements to commercial and residential buildings

and structures - Property owner's certificate.

Improvements to commercial and residential buildings and structures as defined in this

chapter may be exempt from assessment and taxation for up to five years from the date of

commencement of making the improvements, if the exemption is approved by the governing

body of the city, for property within city limits, or the governing body of the county, for property

outside city limits. The governing body of the city or county may limit or impose conditions upon

exemptions under this section, including limitations on the time during which an exemption is

allowed. A resolution adopted by the governing body of the city or county under this section may

be rescinded or amended at any time. The exemption provided by this chapter shall apply only

to that part of the valuation resulting from the improvements which is over and above the

assessed valuation, exclusive of the land, placed upon the building or structure for the last

assessment period immediately preceding the date of commencement of the improvements.

Any person, corporation, limited liability company, association, or organization owning real

property and seeking an exemption under this chapter shall file with the assessor a certificate

setting out the facts upon which the claim for exemption is based. The assessor shall determine

whether the improvements qualify for the exemption based on the resolution of the governing

body of the city or county, and if the assessor determines that the exemption should apply, upon

approval of the governing body, the exemption is valid for the prescribed period and shall not

terminate upon the sale or exchange of the property but shall be transferable to subsequent

owners. If the certificate is not filed as herein provided, the assessor shall regard the

improvements as nonexempt and shall assess them as such.
N.D. Cent. Code § 57-65-06 — ND Code / Title 57 / Chapter 57-65 / Section 57-65-06
57-65-06. Duties of tax commissioner and state treasurer
Status: in_force

57-65-06. Duties of tax commissioner and state treasurer

The tax commissioner shall deposit promptly with the state treasurer all moneys collected

under this chapter and accompany each remittance, when possible, with a certificate showing

the county where the potash and byproducts were processed. The state treasurer, no less than

monthly, shall pay over to the county treasurer of the several counties the money to which they

are entitled.
N.D. Cent. Code § 57-15-22.1 — ND Code / Title 57 / Chapter 57-15 / Section 57-15-22.1
57-15-22.1. Board of county commissioners may transfer unexpended balance in road and bridge fund in unorganized townships
Status: in_force

57-15-22.1. Board of county commissioners may transfer unexpended balance in road

and bridge fund in unorganized townships.

The board of county commissioners, by resolution, may transfer any unexpended balance

of the revenues produced under section 57-15-22 in any unorganized township to a special road

and bridge fund to the credit of such unorganized township. Such special road and bridge fund

may not be taken into consideration in determining the budget for the amount to be levied for

road and bridge purposes in an unorganized township for the current fiscal year.
N.D. Cent. Code § 57-36-16 — ND Code / Title 57 / Chapter 57-36 / Section 57-36-16
57-36-16. Petition to tax commissioner for hearing or rehearing
Status: repealed

57-36-16. Petition to tax commissioner for hearing or rehearing

Repealed by S.L. 1965, ch. 403, § 23.
N.D. Cent. Code § 57-40.2-02 — ND Code / Title 57 / Chapter 57-40.2 / Section 57-40.2-02
57-40.2-02. Tax imposed
Status: repealed

57-40.2-02. Tax imposed

Repealed by I.M. approved November 2, 1976, S.L. 1977, ch. 593, § 6.
N.D. Cent. Code § 57-55-12 — ND Code / Title 57 / Chapter 57-55 / Section 57-55-12
57-55-12. Refunds
Status: in_force

57-55-12. Refunds

1. The owner of any mobile home who has paid, through mistake or otherwise, a greater

amount of tax or penalty and interest than was justly due may apply for an abatement

or refund under chapter 57-23 and a refund of the unjust portion paid. The county

auditor and treasurer shall charge all refunds against the taxing districts to which the

collection was credited.

2. If the owner of a mobile home has paid the full amount of taxes due under this chapter

and thereafter during the current year such mobile home has been demolished or

destroyed beyond repair by fire, windstorm, or flood, the owner is entitled to a refund

under subsection 1.
N.D. Cent. Code § 57-43.3-13 — ND Code / Title 57 / Chapter 57-43.3 / Section 57-43.3-13
57-43.3-13. Revocation of license - Hearing to show cause - Reinstatement
Status: in_force

57-43.3-13. Revocation of license - Hearing to show cause - Reinstatement

1. The commissioner may revoke a license for reasonable cause. Before revoking a

license, the commissioner shall grant a hearing in accordance with the provisions of

chapter 28-32 to allow the person to show cause why the license should not be

revoked. Written notice of the hearing must be served on the person at least ten days

prior to the date established for the hearing.

2. Before a new license may be issued to a person who is obligated to remit the tax

imposed by this chapter and whose license was revoked, the person shall pay to the

commissioner the amount of any delinquent tax, penalties, and interest remaining

unpaid and must file with the commissioner a surety bond upon which the person is

the principal. The bond must be in an amount determined by the commissioner but not

less than one thousand dollars. The bond must be payable to the commissioner and

be conditioned upon the timely filing of required reports and the timely payment of the

full amount of the tax due as required under this chapter. If the person fails to file the

required report or to timely pay the full amount of the tax due, the commissioner may

require an increase in the amount of the surety bond conditioned to secure at all times

the payment of any tax due to the state under this chapter.
N.D. Cent. Code § 57-38-27 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-27
57-38-27. Exemption for fiduciaries
Status: repealed

57-38-27. Exemption for fiduciaries

Repealed by S.L. 1967, ch. 446, § 8.
N.D. Cent. Code § 57-57-11 — ND Code / Title 57 / Chapter 57-57 / Section 57-57-11
57-57-11. Forest stewardship recognition
Status: in_force

57-57-11. Forest stewardship recognition

Recognition is appropriate for landowners and organizations demonstrating special forest

stewardship efforts. The state forester may establish stewardship requirements, standards, and

awards for such a recognition program.
N.D. Cent. Code § 57-15-10 — ND Code / Title 57 / Chapter 57-15 / Section 57-15-10
57-15-10. Exceptions to tax levy limitations in cities
Status: in_force

57-15-10. Exceptions to tax levy limitations in cities

The tax levy limitations specified in section 57-15-08 do not apply to the following tax levies:

1. Taxes levied pursuant to law for a proportion of the cost of a special improvement

project by general taxation.

2. Taxes levied pursuant to law for the purpose of paying a deficiency in connection with

a special improvement project.

3. Taxes levied to pay interest on a bonded debt, or the principal of such debt, at maturity.

4. Taxes, not exceeding four mills, levied for the purpose of establishing and maintaining

a library fund for public library services in accordance with section 40-38-02.

5. Taxes levied on property of an agricultural fair association, a nonprofit club or like

organization, or an organization of college students located within a municipality and

otherwise exempt under subsection 10 or 11 of section 57-02-08, to pay such

property's proportionate share of the cost of fire protection services maintained by the

municipal corporation.

6. Taxes, not exceeding five mills, levied for the purpose of establishing and maintaining

a municipal arts council in accordance with section 40-38.1-02.

7. Taxes levied for airport purposes in accordance with section 2-06-15 may be levied in

an amount not exceeding four mills.

8. Taxes levied for a capital improvements fund approved by a majority of the electors of

the city in accordance with section 57-15-38 for specified purposes may be levied in a

specified amount not exceeding ten mills. Taxes levied for a capital improvements fund

approved by sixty percent or more of the electors of the city in accordance with section

57-15-38 for general purposes may be levied in an amount not exceeding ten mills.

Taxes levied for a capital improvements fund approved by sixty percent or more of the

electors of the city in accordance with section 57-15-38 for specified purposes may be

levied in a specified amount not exceeding an additional ten mills.

9. Taxes levied for emergency purposes pursuant to section 57-15-48 may be levied in

an amount not exceeding two and one-half mills.

10. Taxes levied for public transportation in accordance with section 57-15-55 may be

levied in an amount not exceeding five mills.

11. Taxes levied for programs and activities for senior citizens in accordance with section

57-15-56 may be levied in an amount not exceeding two mills.

12. Taxes levied for a city job development authority or industrial development

organization as provided in section 40-57.4-04 may be levied in an amount not

exceeding four mills.

13. Taxes levied for a city public recreation system approved by electors as provided in

section 40-55-09 may be levied in the amount approved by the electors, not exceeding

six mills.

14. Taxes levied for maintenance and improvement of cemeteries owned by the city under

section 57-15-27.1 may be levied in an amount not exceeding two mills.

15. Taxes levied for retirement of bonds issued before January 1, 2015, under section

40-57-19 or 40-57-19.1 may be levied in the amount required for annual payments

until the bonds are retired.

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 city general

fund.
N.D. Cent. Code § 57-28-09 — ND Code / Title 57 / Chapter 57-28 / Section 57-28-09
57-28-09. Tax deed to be issued
Status: in_force

57-28-09. Tax deed to be issued

After the date of foreclosure for property with an unsatisfied tax lien, the county auditor shall

issue a tax deed to the county or, in cases in which the department of water resources has

made an assessment against the property under section 61-03-21.3, the county auditor shall

issue a tax deed to the state or, if the property was sold by another political subdivision of this

state within the ten years preceding the foreclosure, the county auditor shall issue a tax deed to

that political subdivision. The tax deed passes the property in fee to the county, the state, or

political subdivision, free from all encumbrances except installments of special assessments

certified to the county auditor or which may become due after the service of the notice of

foreclosure of tax lien, a homestead credit for special assessments lien provided for in section

57-02-08.3, and an easement or right of way recorded with an effective date that precedes the

date of official notice to the record titleholder which states that property taxes are delinquent and

constitute a property lien. While the county, the state, or political subdivision holds title under a

tax deed, it is not liable for the payment of any installments of special assessments which

become due unless the board of county commissioners, the state, or political subdivision has

leased or contracted to sell the property. A deed issued under this section is prima facie

evidence of the truth and regularity of all facts and proceedings before the execution of the

deed.
N.D. Cent. Code § 57-39.5-04 — ND Code / Title 57 / Chapter 57-39.5 / Section 57-39.5-04
57-39.5-04. Administration
Status: in_force

57-39.5-04. Administration

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

including provisions for refund, credits, retailer compensation, or adoption of rules, not in conflict

with this chapter or federal law, govern the administration of the gross receipts tax imposed in

this chapter.
N.D. Cent. Code § 57-37.1-22 — ND Code / Title 57 / Chapter 57-37.1 / Section 57-37.1-22
57-37.1-22. Secrecy as to returns
Status: in_force

57-37.1-22. Secrecy as to returns

The secrecy of returns must be guarded except as follows:

1. Except when otherwise directed by judicial order or as provided in section 57-37.1-08

or as is otherwise provided by law, the tax commissioner and the tax commissioner's

deputies, agents, clerks, and other officers and employees may not divulge nor make

known, in any manner, the particulars set forth or disclosed in any return required

under this chapter, including the copy or any portion thereof or information reflected in

the federal estate tax return that is required to be attached to, furnished with, or

included in the state estate tax return. This provision may not be construed to prohibit

the publication of statistics, so classified as to prevent the identification of particular

returns, and the items thereof, or the inspection by the attorney general or other legal

representatives of the state of the return for any estate if an action or proceeding to set

aside or review the tax based thereon is brought by the personal representative of the

estate or any other person or if an action or proceeding is instituted by the tax

commissioner to recover any tax, penalty, or interest imposed by this chapter.

2. The tax commissioner, however, may permit the commissioner of internal revenue of

the United States or the proper officer of any state or of the District of Columbia or of

any territory of the United States imposing a tax similar to that imposed by this chapter,

or the authorized representative of any such officer, to inspect the estate tax return for

any estate, or may furnish to such officer or the officer's authorized representative an

abstract of the return for any estate, or supply the officer with information concerning

any item contained in any return, or disclosed by the report of any investigation of the

estate, but such permission may be granted, or such information furnished, to such

officers or representatives only if the statutes of the United States or of such other

state or of the District of Columbia or of any territory of the United States, as the case

may be, grant substantially similar privileges to the proper officer of this state charged

with the administration of this chapter; provided, that any information furnished or

made available by the tax commissioner to any other person pursuant to this

subsection may be used by such person only for the administration of tax laws

administered by such person; and provided, further, that similar information furnished

or made available to the tax commissioner by a representative or officer of any other

state or of the United States or of the District of Columbia or of a territory of the United

States may be used by the tax commissioner only for the administration of tax laws

administered by such commissioner.
N.D. Cent. Code § 57-06-17.4 — ND Code / Title 57 / Chapter 57-06 / Section 57-06-17.4
57-06-17.4. Pipeline authority exemption
Status: in_force

57-06-17.4. Pipeline authority exemption

Property, not including land, is exempt from taxation during construction and for the first ten

full taxable years following initial operation if it consists of a pipeline owned by the authority and

constructed after 2006, and necessary associated equipment for the transportation or storage of

energy-related commodities if constructed under chapter 54-17.7. Pipeline facilities property

described in subsection 6 of section 54-17.7-02 is subject to payments in lieu of property taxes

during the time it is exempt from taxation. For the purpose of these payments, pipeline facilities

property described in subsection 6 of section 54-17.7-02, whether or not it crosses multiple

geographic taxing districts, must be valued annually by the state board of equalization and

certified in the manner that other pipeline valuations are certified. The county auditor shall

calculate taxes on the pipeline facilities property described in subsection 6 of section 54-17.7-02

in the same manner that taxes are calculated on other pipeline property. Not later than

December twenty-sixth of each year, each county auditor shall submit a statement of the

amount of taxes that would have been assessed against pipeline facilities property exempted

under this section to the state treasurer for payment. The state treasurer shall make the

required payment to each county not later than March first of the following year, and the county

auditor shall distribute the payments to the political subdivisions in which the exempt pipeline

facilities property is located.
N.D. Cent. Code § 57-36-30 — ND Code / Title 57 / Chapter 57-36 / Section 57-36-30
57-36-30. Issuance of credit or refund
Status: in_force

57-36-30. Issuance of credit or refund

Whenever by any provisions of this chapter a credit or refund is authorized, the tax

commissioner shall issue a credit applicable to future obligations under this chapter or certify the

amount of the refund, the reason therefor, and the name of the payee to the director of the office

of management and budget, who shall thereupon draw a warrant on the fund to which the

payment had been credited in the amount specified payable to the named payee.
N.D. Cent. Code § 57-43.2-07.1 — ND Code / Title 57 / Chapter 57-43.2 / Section 57-43.2-07.1
57-43.2-07.1. Qualification for exporter license
Status: in_force

57-43.2-07.1. Qualification for exporter license

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

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

import.
N.D. Cent. Code § 57-60-08 — ND Code / Title 57 / Chapter 57-60 / Section 57-60-08
57-60-08. Commissioner to compute tax on incorrect or omitted reports
Status: in_force

57-60-08. Commissioner to compute tax on incorrect or omitted reports

1. The commissioner has the power and authority to ascertain and determine whether or

not any report or remittances filed with the commissioner are correct, and if the person

filing such report has made an untrue or incorrect report or remittance or has failed to

make the required report, the commissioner shall ascertain the correct amount of

taxes due and give immediate written notice to the person filing the incorrect report or

remittance or who failed to file the required report. Any person receiving notice from

the commissioner that the person has filed an incorrect report or remittance or failed to

file the required report shall remit the tax assessed by the commissioner within fifteen

days of such notice unless within fifteen days of the notice such person makes

application in writing to the commissioner for a hearing under chapter 28-32 before the

commissioner. The tax becomes delinquent if within fifteen days of the notice it is not

paid or an application for a hearing is not made. Taxes assessed by decision of the

commissioner pursuant to chapter 28-32, if not paid, become delinquent five days after

the time for appeal from the commissioner's decision has expired, except that if an

appeal from the commissioner's decision is taken to the district court of Burleigh

County, such taxes, if not paid, become delinquent five days following final judicial

determination.

2. If a person has filed an incorrect report or has failed to file a report as required by this

chapter, the commissioner shall have six years from the date that the report was first

due within which to give the notice provided in subsection 1 of taxes due, except that if

false or fraudulent information is given in a report or if the failure to file a report is due

to the fraudulent intent or the willful attempt of the taxpayer in any manner to evade

the tax, no time limitation for giving the notice of taxes due applies.
N.D. Cent. Code § 57-38-01.11 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-01.11
57-38-01.11. Reporting net operating loss
Status: repealed

57-38-01.11. Reporting net operating loss

Repealed by S.L. 1983, ch. 630, § 2.
N.D. Cent. Code § 57-61-06.1 — ND Code / Title 57 / Chapter 57-61 / Section 57-61-06.1
57-61-06.1. Refund of overpayments
Status: in_force

57-61-06.1. Refund of overpayments

If it appears that as a result of a mistake an overpayment of a tax, penalty, or interest was

made which was not due under the provisions of this chapter, then such amount must be

credited against any amount due under the provisions of this chapter from the person who made

the erroneous payment or must be refunded to such person; provided, that the person entitled

to the overpayment makes a written claim for it to the state tax commissioner within six years

after the date the overpayment was received by the commissioner. If a refund is authorized by

the tax commissioner, the tax commissioner shall certify the amount of the refund, the reason

for it, and the name of the person entitled to it to the office of management and budget which

shall thereupon draw a warrant for such amount on the funds to which the overpayment was

credited.
N.D. Cent. Code § 57-19-07 — ND Code / Title 57 / Chapter 57-19 / Section 57-19-07
57-19-07. Limitation on amount drawn from fund - Tax collections used to restore fund
Status: repealed

57-19-07. Limitation on amount drawn from fund - Tax collections used to restore

fund.

Repealed by S.L. 1997, ch. 489, § 4.
N.D. Cent. Code § 57-39.2-03 — ND Code / Title 57 / Chapter 57-39.2 / Section 57-39.2-03
57-39.2-03. Separate and additional tax on retail sales
Status: repealed

57-39.2-03. Separate and additional tax on retail sales

Repealed by I.M. approved November 2, 1976, S.L. 1977, ch. 593, § 6.
N.D. Cent. Code § 57-38.1-14 — ND Code / Title 57 / Chapter 57-38.1 / Section 57-38.1-14
57-38.1-14. Compensation
Status: in_force

57-38.1-14. Compensation

Compensation is paid in this state if:

1. The individual's service is performed entirely within the state;

2. The individual's service is performed both within and without the state, but the service

performed without the state is incidental to the individual's service within the state; or

3. Some of the service is performed in the state and:

a. The base of operations or, if there is no base of operations, the place from which

the service is directed or controlled is in the state; or

b. The base of operations or the place from which the service is directed or

controlled is not in any state in which some part of the service is performed, but

the individual's residence is in this state.
N.D. Cent. Code § 57-25-05 — ND Code / Title 57 / Chapter 57-25 / Section 57-25-05
57-25-05. Procedure on payment of tax or satisfaction of tax lien of portion of tract
Status: in_force

57-25-05. Procedure on payment of tax or satisfaction of tax lien of portion of tract

Upon payment by the petitioner of the amount as finally apportioned, a tax receipt or

satisfaction of tax lien, or both, as the case may be, must be issued to such petitioner by the

county auditor.
N.D. Cent. Code § 57-15-06.1 — ND Code / Title 57 / Chapter 57-15 / Section 57-15-06.1
57-15-06.1. County tax levy for farm-to-market road - Election
Status: repealed

57-15-06.1. County tax levy for farm-to-market road - Election

Repealed by omission from this code.
N.D. Cent. Code § 57-28-17 — ND Code / Title 57 / Chapter 57-28 / Section 57-28-17
57-28-17. Sale between annual sales - Reappraisal
Status: in_force

57-28-17. Sale between annual sales - Reappraisal

1. If the county continues to retain the property acquired by tax deed after the initial

appraisal is conducted and the annual sale is held, the board may reappraise the

value of the property at any time deemed necessary by the board. The reappraisal of

the property must be completed at least thirty days before a subsequent annual sale

under this chapter. Any property not sold at the annual November sale may be sold by

the county auditor at private sale before the next annual November sale for not less

than the property's minimum sale price. A parcel of real estate against which an unpaid

special assessment continues as a lien under section 57-28-09 may be sold by the

county auditor free of the lien if the governing body of the city in which the property is

located finds that the sum of the minimum sale price and the unpaid special

assessment exceeds the market value of the property. If the governing body of the city

makes this finding, it may cancel all or part of the special assessment lien against the

property to reduce the lien to an amount which, when added to the minimum sale

price, will be equal to the market value of the property. The action of the governing

body shall be certified by the city auditor or clerk to the county auditor. The county

auditor may then sell the property at private sale before the next annual November

sale for not less than the resulting amount. The purchaser acquires the property free

from any part of any lien for special assessment which was canceled by the governing

body of the city, and the county auditor shall remove from the record any canceled

special assessments.

2. Notwithstanding the provisions of this section or other provisions of law, any property

acquired by the county which is subject to a special assessment lien for improvements

made by a city may be sold to that city for cash at any price agreed upon by the board

of county commissioners and the governing body of the city.
N.D. Cent. Code § 57-15-19.7 — ND Code / Title 57 / Chapter 57-15 / Section 57-15-19.7
57-15-19.7. Township levy for emergency purposes
Status: in_force

57-15-19.7. Township levy for emergency purposes

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

township may levy the number of mills necessary for the purpose of addressing natural

disasters or other emergency conditions.

2. The levy under this section may be made only if notice of the question of the approval

of the levy has been included with the notice of the annual or special meeting provided

in chapter 58-04.

3. Approval by the electors of increased levy authority under this section may not be

effective for more than five taxable years.
N.D. Cent. Code § 57-22-04 — ND Code / Title 57 / Chapter 57-22 / Section 57-22-04
57-22-04. Distraint - Notice of sale - Sale - Surplus
Status: in_force

57-22-04. Distraint - Notice of sale - Sale - Surplus

Whenever personal property taxes are collected by distraint, the sheriff shall take the

specific property distrained into possession, and immediately shall proceed to advertise the

same by posting notices in three public places in the district or municipality where such property

is taken, stating the time when and the place where the property will be sold, and the amount of

the delinquent tax with penalties. If the taxes for which said property is distrained, with penalties

and cost, are not paid before the day appointed for such sale, which may not be less than ten

days after the taking of such property, the sheriff or the sheriff's deputy shall proceed, at public

auction, to sell the property, or so much thereof as is sufficient to pay the taxes and the

penalties and costs of distress and sale, and any surplus arising from the sale must be disposed

of as in the case of the sale of mortgaged personal property.
N.D. Cent. Code § 57-15-15.1 — ND Code / Title 57 / Chapter 57-15 / Section 57-15-15.1
57-15-15.1. Tax levy for school safety plan fund
Status: in_force

57-15-15.1. Tax levy for school safety plan fund

The school board of a school district may levy taxes for a school safety plan fund, subject to

the limitations in section 57-15-14.2, when authorized to do so by a majority of the qualified

electors of a school district voting upon the question at any regular or special school district

election. The ballot must specify the number of mills proposed for approval and the number of

years for which that approval is to apply. Approval or reauthorization by electors of levy authority

under this section may not be effective for more than five taxable years.
N.D. Cent. Code § 57-38-59.1 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-59.1
57-38-59.1. Reciprocal arrangement with other states for withholding income taxes
Status: in_force

57-38-59.1. Reciprocal arrangement with other states for withholding income taxes

The tax commissioner may enter into an agreement with the tax commissioner or other

taxing officials of another state for the interpretation and administration of the acts of their

several states providing for the collection of income tax at source on wages for the purpose of

promoting fair and equitable administration of such acts and to eliminate duplicate withholding.

The tax commissioner may furnish information on a reciprocal basis to the taxing officials of

another state in order to implement the purposes set forth above.
N.D. Cent. Code § 57-23-04 — ND Code / Title 57 / Chapter 57-23 / Section 57-23-04
57-23-04. County commissioners may abate or refund taxes
Status: in_force

57-23-04. County commissioners may abate or refund taxes

1. Upon application filed in the office of the county auditor on or before November first of

the year following the year in which the tax becomes delinquent, as in this chapter

provided, the board of county commissioners may abate or refund, in whole or in part,

any assessment or tax upon real property, in the following cases:

a. When an error has been made in any identifying entry or description of the

property, in entering the valuation thereof, or in the extension of the tax, to the

injury of the complainant.

b. When improvements on any real property were considered or included in the

valuation thereof which did not exist thereon at the time fixed by law for making

the assessment.

c. When the complainant, or the property, is exempt from the tax.

d. When the complainant had no taxable interest in the property assessed against

the complainant at the time fixed by law for making the assessment.

e. When taxes have been erroneously paid, or errors made in noting payment, or in

issuing receipts therefor.

f. When the same property has been assessed against the complainant more than

once in the same year, and the complainant produces satisfactory evidence that

the tax thereon for such year has been paid.

g. When any building, mobile home, structure, or other improvement has been

destroyed or damaged by fire, flood, tornado, or other natural disaster, the

abatement or refund must be granted only for that part of the year remaining after

the property was damaged or destroyed.

h. When the assessment on the complainant's property is invalid, inequitable, or

unjust.

2. An application for refund of taxes paid with respect to any part of an assessment

abated under this section must be granted, regardless of whether or not such taxes

were paid under protest, oral or written.

3. Any person aggrieved by any decision of the board of county commissioners may

appeal in the manner provided by law.
N.D. Cent. Code § 57-38-60.1 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-60.1
57-38-60.1. Corporate officer liability
Status: in_force

57-38-60.1. The term "employer" as used in sections 57-38-59, 57-38-60, and 57-38-60.1 also

means "taxpayer" as used in this chapter. In addition, the authority of the tax commissioner to

adopt rules includes the authority to make such agreements with the United States government

or any of its agencies as are necessary to provide for the deducting and withholding of tax from

the wages of federal employees in this state.
N.D. Cent. Code § 57-63-09 — ND Code / Title 57 / Chapter 57-63 / Section 57-63-09
57-63-09. Commissioner to administer chapter
Status: in_force

57-63-09. Commissioner to administer chapter

1. The commissioner is charged with the administration of this chapter and shall enforce

the assessment, levy, and collection of assessments imposed under this chapter.

2. For the purpose of ascertaining the correctness of a return or for the purpose of

ascertaining the number of licensed beds of a facility, the commissioner shall examine

or cause to be examined by an agent or representative designated by the

commissioner any books, papers, records, or memoranda; require by subpoena the

attendance and testimony of witnesses; issue and sign subpoenas; administer oaths;

examine witnesses and receive evidence; and compel witnesses to produce for

examination books, papers, records, and documents relating to any matter which the

commissioner has the authority to investigate or determine.

3. If the commissioner finds an officer or manager of a facility has made a fraudulent

return, the costs of a hearing must be assessed to the facility. In all other cases, the

costs must be paid by the state.

4. The fees and mileage to be paid witnesses and assessed as costs must be the same

as prescribed by law in proceedings in the district court of this state in civil cases. All

costs must be assessed in the manner provided by law in proceedings in civil cases.

When the costs are assessed to the facility, the costs must be added to the

assessment charged against the facility and must be collected in the same manner.

Costs assessed to the state must be certified by the commissioner to the state

treasurer, who shall issue warrants for the amount of the costs.

5. In cases of disobedience to a subpoena, the commissioner may invoke the aid of a

court of competent jurisdiction in requiring the attendance and testimony of witnesses

and production of records, books, papers, and documents. The court may issue an

order requiring the person to appear before the commissioner and give evidence or

produce records, books, papers, and documents. A failure to obey an order of the

court may be punished by the court as contempt.

6. Testimony on hearings before the commissioner may be taken by a deposition as in

civil cases and an individual may be compelled to appear and depose in the same

manner as witnesses may be compelled to appear and testify as provided by this

section.
N.D. Cent. Code § 57-47-01 — ND Code / Title 57 / Chapter 57-47 / Section 57-47-01
57-47-01. Bank of North Dakota and banking associations may lend money to counties - Levy of general tax in county
Status: repealed

57-47-01. Bank of North Dakota and banking associations may lend money to

counties - Levy of general tax in county.

Repealed by S.L. 1993, ch. 574, § 4.
N.D. Cent. Code § 57-34.1-05 — ND Code / Title 57 / Chapter 57-34.1 / Section 57-34.1-05
57-34.1-05. Customer's procedures and remedies for correcting taxes and fees
Status: in_force

57-34.1-05. Customer's procedures and remedies for correcting taxes and fees

1. If a customer believes that an amount of tax, assignment of place of primary use, or

taxing jurisdiction included on a billing is erroneous, the customer shall notify the home

service provider in writing. The customer shall include in this written notification the

street address for the customer's place of primary use, the account name and number

for which the customer seeks a correction of the tax assignment, a description of the

error asserted by the customer, and any other information the home service provider

reasonably requires to process the request. Within sixty days of receiving a notice, the

home service provider shall review its records and the electronic database or

enhanced zip code to determine the customer's taxing jurisdiction. If as a result of this

review the home service provider finds that the amount of tax, assignment of place of

primary use, or taxing jurisdiction is in error, the home service provider shall correct

the error and refund or credit the amount of tax erroneously collected from the

customer for a period of up to two years. If this review shows that the amount of tax,

assignment of place of primary use, or taxing jurisdiction is correct, the home service

provider shall provide a written explanation to the customer.

2. If the customer is dissatisfied with the response of the home service provider under

this section, the customer may seek correction or refund from the taxing jurisdiction

affected.

3. The procedure in this section is the sole and exclusive remedy available to customers

seeking correction of assignment of place of primary use, taxing jurisdiction, a refund,

or other compensation for taxes or fees erroneously collected by the home service

provider.
N.D. Cent. Code § 57-37.1-21 — ND Code / Title 57 / Chapter 57-37.1 / Section 57-37.1-21
57-37.1-21. When return required
Status: in_force

57-37.1-21. When return required

1. The personal representative shall file an estate tax return pursuant to this chapter for

the estate of any decedent for whom a federal estate tax return is required to be filed if

the federal gross estate includes any property or interest in property that has a situs in

North Dakota.

2. If the tax commissioner finds that a required estate tax return has not been filed, the

tax commissioner shall notify the personal representative of the tax commissioner's

finding and the basis for the finding.
N.D. Cent. Code § 57-06-01.1 — ND Code / Title 57 / Chapter 57-06 / Section 57-06-01.1
57-06-01.1. Telecommunications service - Exceptions
Status: repealed

57-06-01.1. Telecommunications service - Exceptions

Repealed by S.L. 1997, ch. 483, § 15.
N.D. Cent. Code § 57-38-07.1 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-07.1
57-38-07.1. Taxation of two or more member limited liability companies
Status: in_force

57-38-07.1. Taxation of two or more member limited liability companies

For purposes of this chapter, a limited liability company having two or more members that is

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

considered to be a partnership for federal income tax purposes, is considered to be a

partnership and the members must be considered to be partners. A limited liability company

having two or more members that is not treated as a partnership for federal income tax

purposes must be treated as a corporation for state tax purposes.
N.D. Cent. Code § 57-40.2-16 — ND Code / Title 57 / Chapter 57-40.2 / Section 57-40.2-16
57-40.2-16. Lien of tax - Collection - Action authorized
Status: in_force

57-40.2-16. Lien of tax - Collection - Action authorized

1. Whenever any person liable for payment to the commissioner of the tax imposed by

this chapter or for any penalties in respect thereto refuses or neglects to pay the same

the amount, including any interest, penalty, or addition to such tax, together with the

costs that may accrue in addition thereto, is a lien in favor of the state of North Dakota

upon all property and rights to property, whether real or personal, belonging to said

taxpayer, and in the case of property in which a deceased taxpayer held an interest as

joint tenant or otherwise with right of survivorship at the time of death, the lien

continues as a lien against the property in the hands of the survivor or survivors to the

extent of the deceased taxpayer's interest therein, which interest must be determined

by dividing the value of the entire property at the time of the taxpayer's death by the

number of joint tenants or persons interested therein.

2. The lien aforesaid attaches at the time the tax first becomes payable, as provided by

section 57-40.2-07, and continues until the liability for such amount is satisfied.

3. Any mortgagee, purchaser, judgment creditor, or lien claimant acquiring any interest in,

or lien on, any property situated in the 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.

4. 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. next following the indexing of the notice.

Any notice of lien filed by the commissioner may be indexed in the central indexing

system without changing its original priority as to property in the county where the lien

was filed.

5. The commissioner is exempt from the payment of the recording and filing fees as

otherwise provided by law for the indexing of the notice of lien, or for its satisfaction.

6. Upon payment of the tax as to which the commissioner has indexed notice in the

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

central indexing system.

7. The attorney general, upon the request of the commissioner, shall bring an action at

law or in equity, as the facts may justify, without bond to enforce payment of any taxes

and any penalties, or to foreclose the lien therefor in the manner provided for

mortgages on real or personal property, and in such action shall have the assistance of

the state's attorney of the county in which the action is pending.

8. It is expressly provided that the foregoing remedies of the state are cumulative and

that no action taken by the commissioner or attorney general may be construed to be

an election on the part of the state or any of its officers to pursue any remedy

hereunder to the exclusion of any other remedy provided by law.

9. The technical, legal requirements outlined in this section relating to tax liens on all real

and personal property of the taxpayer to ensure payment of the taxes, including

penalties, interest, and other costs, are self-explanatory.

10. Remittances on account of tax due under this chapter may not be deemed or

considered payment thereof unless or until the commissioner has collected or received

the amount due for such tax in cash or equivalent credit.
N.D. Cent. Code § 57-61-07 — ND Code / Title 57 / Chapter 57-61 / Section 57-61-07
57-61-07. Appeal from decision of tax commissioner
Status: in_force

57-61-07. Appeal from decision of tax commissioner

Any person aggrieved because of any action or decision of the tax commissioner under the

provisions of sections 57-61-01 through 57-61-08 may within fifteen days of written notification

thereof from the commissioner make application in writing to the commissioner for a hearing to

be governed by the provisions of chapter 28-32 and may appeal the commissioner's decision

following such hearing to the district court of Burleigh County as provided in chapter 28-32.
N.D. Cent. Code § 57-23-03 — ND Code / Title 57 / Chapter 57-23 / Section 57-23-03
57-23-03. Abatement of invalid, inequitable, or unjust assessments
Status: repealed

57-23-03. Abatement of invalid, inequitable, or unjust assessments

Repealed by S.L. 1985, ch. 604, § 22.
N.D. Cent. Code § 57-22-02 — ND Code / Title 57 / Chapter 57-22 / Section 57-22-02
57-22-02. Treasurer to make list of delinquent taxes - Notice by mail
Status: in_force

57-22-02. Treasurer to make list of delinquent taxes - Notice by mail

On or before the first day of September in each year, the county treasurer shall make out a

list of the unpaid delinquent personal property taxes, in the order in which they appear on the

tax list, and, on or before the fifteenth day of September thereafter, shall notify each of the

delinquents by mail that unless such taxes are paid on or before the fifteenth day of October of

that year the taxes will be placed in the hands of the sheriff for collection.
N.D. Cent. Code § 57-33.2-05 — ND Code / Title 57 / Chapter 57-33.2 / Section 57-33.2-05
57-33.2-05. Taxes in lieu of property taxes
Status: in_force

57-33.2-05. Taxes in lieu of property taxes

Taxes imposed by the state board of equalization under this chapter are taxes upon the

privilege of doing business in this state and are in lieu of all real or personal property taxes

levied by the state or any of its political subdivisions upon real or personal property to the extent

the property is owned and used by a company in the operation and conduct of the business of

generation or delivery of electricity through distribution or transmission lines. Taxes under this

chapter are not in lieu of property taxes on the following:

1. Property taxes on land on which generation, transmission, or distribution buildings,

structures, or improvements are located, including buildings, structures, or

improvements used for administrative purposes relating to generation, transmission, or

distribution of electricity.

2. City franchise fees on public utilities.

This chapter does not abridge the power of a governing board of a city to franchise the

construction and operation of a public utility.
N.D. Cent. Code § 57-20-08 — ND Code / Title 57 / Chapter 57-20 / Section 57-20-08
57-20-08. Tax receipts filed with county auditor - Copies retained and filed numerically by county treasurer
Status: in_force

57-20-08. Tax receipts filed with county auditor - Copies retained and filed

numerically by county treasurer.

Upon the payment of any tax, if directed by the board of county commissioners, the county

treasurer shall give to the county auditor a receipt therefor showing the name and post-office

address of the person who paid the tax, the amount and date of payment, the land, lot, or other

property upon which the tax is levied, according to the description on the tax list, or in some

other sufficient manner, and the year or years for which the tax was levied. If for current taxes

on real estate, the receipt must have written or stamped across its face "taxes for" (giving the

year in figures) or "first installment taxes" (giving the year in figures) or "second installment

taxes" (giving the year in figures), as the case may be. Each year's tax must be on a separate

receipt. If the county treasurer has given notice of tax lien for land and the tax lien has not been

foreclosed, the receipt for such taxes must have written or stamped across the face "tax lien",

with a statement of the years for which any of the real estate described therein is subject to a

tax lien. If directed by the board of county commissioners, the treasurer shall provide receipts at

the end of each day to the county auditor, who shall file and preserve them in the auditor's office

charging the treasurer with the amount thereof. A copy of each receipt must be preserved in the

office of the county treasurer and filed in numerical order.
N.D. Cent. Code § 57-38-15.3 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-15.3
57-38-15.3. Gain or loss not recognized on certain exchanges
Status: repealed

57-38-15.3. Gain or loss not recognized on certain exchanges

Repealed by S.L. 1967, ch. 446, § 8.
N.D. Cent. Code § 57-23-05.1 — ND Code / Title 57 / Chapter 57-23 / Section 57-23-05.1
57-23-05.1. Appraisal of property - Premises open to inspection
Status: in_force

57-23-05.1. Appraisal of property - Premises open to inspection

The applicant, by filing an application for an abatement, refund, or compromise of a tax with

the county auditor, consents to inspection of the premises involved in the application by the

board of county commissioners, the governing body of the city or township, or the state tax

commissioner or the duly authorized agents thereof for the purpose of making an appraisal of

said property. The premises must be open to inspection to the person having authorization to

make the appraisal upon giving reasonable notice to the applicant.
N.D. Cent. Code § 57-06-17.2 — ND Code / Title 57 / Chapter 57-06 / Section 57-06-17.2
57-06-17.2. Payments in lieu of taxes
Status: in_force

57-06-17.2. Payments in lieu of taxes

Carbon dioxide pipeline property described in section 57-06-17.1 is subject to payments in

lieu of property taxes during the time it is exempt from taxation under section 57-06-17.1. For

the purpose of these payments, carbon dioxide pipeline property described in section

57-06-17.1 must be valued annually by the state board of equalization in the manner that other

pipeline valuations are certified. The county auditor shall calculate taxes on the carbon dioxide

pipeline property described in section 57-06-17.1 in the same manner that taxes are calculated

on other pipeline property. Not later than December twenty-sixth of each year, each county

auditor shall submit a statement of the amount of taxes that would have been assessed against

carbon dioxide pipeline property, exempted under section 57-06-17.1, to the state treasurer for

payment. The state treasurer shall make the required payment to each county not later than

March first of the following year, and the county auditor shall distribute the payments to the

political subdivisions in which the exempt pipeline property is located. Carbon dioxide pipeline

property for which payments in lieu of taxes are required must be excluded from the valuation of

property in the taxing district for purposes of determining the mill rate for the taxing district.
N.D. Cent. Code § 57-43.1-12 — ND Code / Title 57 / Chapter 57-43.1 / Section 57-43.1-12
57-43.1-12. Permit required during certain period - Revocation
Status: repealed

57-43.1-12. Permit required during certain period - Revocation

Repealed by S.L. 1997, ch. 500, § 2.
N.D. Cent. Code § 57-43.2-38 — ND Code / Title 57 / Chapter 57-43.2 / Section 57-43.2-38
57-43.2-38. Special fuel tax for interstate motor carriers - Computation - Credits - Refunds
Status: in_force

57-43.2-38. Special fuel tax for interstate motor carriers - Computation - Credits -

Refunds.

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

fuel tax imposed by section 57-43.2-02 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 57-43.2-37.
N.D. Cent. Code § 57-22-31 — ND Code / Title 57 / Chapter 57-22 / Section 57-22-31
57-22-31. Payment of taxes after judgment
Status: in_force

57-22-31. Payment of taxes after judgment

Upon payment to the county treasurer of any personal property taxes for which judgment

has been obtained, the treasurer shall deliver a certificate of the fact of payment to the clerk of

the court. The clerk shall file the certificate and enter the satisfaction of the judgment in the

judgment docket, stating the date of payment and the number of the receipt.
N.D. Cent. Code § 57-15-45 — ND Code / Title 57 / Chapter 57-15 / Section 57-15-45
57-15-45. Resolution and notice of election
Status: repealed

57-15-45. Resolution and notice of election

Repealed by S.L. 1967, ch. 430, § 2.
N.D. Cent. Code § 57-28-17.1 — ND Code / Title 57 / Chapter 57-28 / Section 57-28-17.1
57-28-17.1. Private sale between annual sales by nonexclusive listing agreements
Status: in_force

57-28-17.1. Private sale between annual sales by nonexclusive listing agreements

The board of county commissioners may by resolution engage licensed real estate brokers

to attempt to sell property not sold at the annual November sale. The resolution must authorize

sale by way of nonexclusive listing agreements; describe the real property to be sold; provide a

maximum rate of fee, compensation, or commission; and provide that the county reserves the

right to reject any and all offers determined to be insufficient. Property that is subject to a special

assessment lien for improvements made by a city must first be offered for sale to the city.
N.D. Cent. Code § 57-59-03 — ND Code / Title 57 / Chapter 57-59 / Section 57-59-03
57-59-03. Membership of multistate tax commission
Status: in_force

57-59-03. Membership of multistate tax commission

The state tax commissioner shall represent the state of North Dakota on the multistate tax

commission.
N.D. Cent. Code § 57-38-34 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-34
57-38-34. Time and place of filing returns - Interest on tax when time for filing is extended
Status: in_force

57-38-34. Time and place of filing returns - Interest on tax when time for filing is

extended.

1. Returns must be in such form as the tax commissioner from time to time may

prescribe and may include the requirement that a copy of the taxpayer's federal

income tax return or a portion thereof or information reflected thereon be attached to,

furnished with, or included in the taxpayer's state income tax return. The taxpayer's

state income tax return must contain a method for the taxpayer to identify the school

district in which the taxpayer resides and must be filed with the tax commissioner's

office in Bismarck, North Dakota. The tax commissioner shall prepare blank forms for

use in making returns and shall cause them to be distributed throughout this state, but

failure to receive or secure a form does not relieve a taxpayer from making a return.

2. Returns made on the basis of the calendar year must be filed on or before the fifteenth

day of April following the close of the calendar year and returns made on the basis of a

fiscal year must be filed on or before the fifteenth day of the fourth month following the

close of the fiscal year. A return filed for a period of less than one year must be filed on

or before April fifteenth, or on or before the date prescribed by the United States

internal revenue service, whichever is later.

3. Returns for cooperatives, domestic international sales corporations, and foreign sales

corporations, however, made on the basis of the calendar year must be filed on or

before the fifteenth day of September following the close of the calendar year and

returns made on the basis of a fiscal year must be filed on or before the fifteenth day

of the ninth month following the close of the fiscal year.

4. Returns for exempt organizations required to report unrelated business taxable income

under subsection 2 of section 57-38-09 made on the basis of the calendar year must

be filed on or before the fifteenth day of May following the close of the calendar year

and returns made on the basis of a fiscal year must be filed on or before the fifteenth

day of the fifth month following the close of the fiscal year.

5. A taxpayer actively serving in the armed forces or merchant marine, outside the

boundaries of the United States, may defer the filing of an income tax return and the

payment of the income tax until such time as the federal income tax return is required

to be filed at which time the state income tax return, with payment of tax, will also be

due. No interest or penalty accrues to the date of such filing.

6. The tax commissioner may grant a reasonable extension of time for filing a return

when, in the judgment of the tax commissioner, good cause exists.

7. For a person that was subject to the tax under chapter 57-35.3 for the calendar year

ending December 31, 2012, payment of the tax under this chapter is due six months

after the due date of the return as required under this section. The provisions of

subdivision a of subsection 1 of section 57-38-45 do not apply to the tax due under this

subsection. This subsection applies to the first tax year beginning after December 31,

2012.

8. A person that previously reported under chapter 57-35.3 on a calendar year basis and

files its federal income tax return on a fiscal year basis must file a short period return

for the period beginning January 1, 2013, and ending on the last day of the tax year in

calendar year 2013.
N.D. Cent. Code § 57-40.5-06 — ND Code / Title 57 / Chapter 57-40.5 / Section 57-40.5-06
57-40.5-06. Aircraft registration not to be issued unless tax paid
Status: in_force

57-40.5-06. Aircraft registration not to be issued unless tax paid

No registration may be issued by the director for the ownership or operation of any aircraft

to any applicant for registration unless the tax imposed by this chapter has been paid by the

applicant to the director except for those aircraft which have been previously registered and the

applicant for registration is the same person in whose name the registration had previously been

issued and for aircraft exempt from the tax imposed by this chapter.
N.D. Cent. Code § 57-36-09.3 — ND Code / Title 57 / Chapter 57-36 / Section 57-36-09.3
57-36-09.3. Corporate officer liability
Status: in_force

57-36-09.3. Corporate officer liability

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

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

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

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

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

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

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

assessment and collection of other liabilities.

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

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

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

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

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

to the estimated annual tobacco products tax liability of the corporation.
N.D. Cent. Code § 57-22-08 — ND Code / Title 57 / Chapter 57-22 / Section 57-22-08
57-22-08. Sheriff to file statement with and pay collections to county treasurer
Status: in_force

57-22-08. Sheriff to file statement with and pay collections to county treasurer

On the first day of each month after the sheriff receives the delinquent personal property tax

list from the county treasurer, the sheriff shall make out and file with the county treasurer a

statement of the personal property taxes collected by the sheriff during the preceding month and

shall pay the same to the treasurer as shown by the statement of the personal property taxes

collected, giving each receipt number, the name of the taxpayer, the year assessed, the amount

of the tax, and the amount of penalty and interest collected thereon. The sheriff shall pay to the

county treasurer all personal property taxes collected as shown by the sheriff's said statement at

the time of delivering said statement to the county treasurer.
N.D. Cent. Code § 57-37.1-19 — ND Code / Title 57 / Chapter 57-37.1 / Section 57-37.1-19
57-37.1-19. Assessment or determination of additional tax liability by tax commissioner - Hearing
Status: in_force

57-37.1-19. Assessment or determination of additional tax liability by tax

commissioner - Hearing.

If the tax commissioner has disapproved a return, or an assessment or determination has

been made by the tax commissioner pursuant to the provisions of this chapter and said

assessment results in a liability that is in addition to that which has been reported, or is as a

result of action taken by the tax commissioner pursuant to the provisions of section 57-37.1-17,

the personal representative or any beneficiary has a right to a hearing before the tax

commissioner. Written demand for a hearing must be made of the tax commissioner within thirty

days from the disapproval of a return, or notice of assessment, or determination on such

disapproval of return, or assessment, or determination and such person making demand for a

hearing has a right to appeal to the district court from the decision of the tax commissioner on

such hearing and all of the provisions of chapter 28-32 relating to proceedings before an

administrative agency, including the right to appeal to the courts from the decision of the tax

commissioner in such a proceeding, are applicable to and govern the notice of hearing, the

hearing, and the right of appeal from the decision of the tax commissioner thereon.
N.D. Cent. Code § 57-02-09 — ND Code / Title 57 / Chapter 57-02 / Section 57-02-09
57-02-09. Basis of exemptions
Status: in_force

57-02-09. Basis of exemptions

The exemptions provided for in section 57-02-08 must be made in each case on the basis

of the full cash valuation both of the exemption and of the property upon which such exemption

is allowed.
N.D. Cent. Code § 57-15-26.6 — ND Code / Title 57 / Chapter 57-15 / Section 57-15-26.6
57-15-26.6. Water resource district's general tax levy
Status: in_force

57-15-26.6. Water resource district's general tax levy

The board of directors of a water resource district shall estimate expenses of the district and

transmit them to the board of county commissioners according to section 61-16.1-06. The board

of county commissioners may, by resolution, levy and authorize the county auditor to extend

upon the county or portion of the county in the district a tax not exceeding four mills on each

dollar of taxable valuation in the county or portion of the county in the district.
N.D. Cent. Code § 57-43.1-23 — ND Code / Title 57 / Chapter 57-43.1 / Section 57-43.1-23
57-43.1-23. Payment of tax
Status: repealed

57-43.1-23. Payment of tax

Repealed by S.L. 1999, ch. 526, § 84.
N.D. Cent. Code § 57-02-35 — ND Code / Title 57 / Chapter 57-02 / Section 57-02-35
57-02-35. Sickness or absence of owner
Status: repealed

57-02-35. Sickness or absence of owner

Repealed by S.L. 1983, ch. 598, § 25.
N.D. Cent. Code § 57-22-25 — ND Code / Title 57 / Chapter 57-22 / Section 57-22-25
57-22-25. Fees of sheriff for distraint
Status: in_force

57-22-25. Fees of sheriff for distraint

The sheriff or the sheriff's deputy must be allowed the same fees for making distraint and

sale of goods and chattels for the payment of taxes as are allowed by law for making a levy and

sale of personal property on execution, and travel fees must be allowed as determined by law.

Such fees and mileage must be added to any tax and collected by the sheriff, and when

presenting a statement and bill for such fees and mileage a full and complete description of the

route traveled must be given. In no case may mileage be charged more than once from the

county seat of the county in which the services required are performed.
N.D. Cent. Code § 57-01-06 — ND Code / Title 57 / Chapter 57-01 / Section 57-01-06
57-01-06. Sales, market, and productivity study - Contents not to be included
Status: in_force

57-01-06. Sales, market, and productivity study - Contents not to be included

Any sales, market, and productivity study which may be made by the tax commissioner may

not include the following:

1. Property owned or used by public utilities.

2. Property classified as personal property.

3. A sale when the grantor and the grantee are of the same family or corporate affiliate, if

known.

4. A sale which resulted as a settlement of an estate.

5. All forced sales, mortgage foreclosures, and tax sales.

6. All sales to or from religious, charitable, or nonprofit organizations.

7. All sales where there is an indicated change of use by the new owner.

8. All transfer of ownership of property for which is given a quitclaim deed.

9. Sales of property not assessable by law.

10. Agricultural lands of less than eighty acres [32.37 hectares].
N.D. Cent. Code § 57-57-04 — ND Code / Title 57 / Chapter 57-57 / Section 57-57-04
57-57-04. Application and acceptance to constitute a contract
Status: in_force

57-57-04. Application and acceptance to constitute a contract

The application of the owner or agent of the owner and the acceptance of the application by

the board of county commissioners constitutes a contract, running with the land, for a period of

five years, unless terminated as provided in this chapter. Any order issued on or before

February first of any year takes effect in that year, but all orders issued after February first of

any year take effect the following year. If at the end of five years the contract is not renewed by

mutual consent of the owner or agent of the owner and the board of county commissioners, the

land is declassified and removed from the provisions of this chapter.
N.D. Cent. Code § 57-02-27 — ND Code / Title 57 / Chapter 57-02 / Section 57-02-27
57-02-27. Property to be valued at a percentage of assessed value - Classification of property - Limitation on valuation of annexed agricultural lands
Status: in_force

57-02-27. Property to be valued at a percentage of assessed value - Classification of

property - Limitation on valuation of annexed agricultural lands.

1. All property subject to taxation based on the value thereof must be valued as follows:

a. All primary residential property and nonprimary residential property to be valued

at nine percent of assessed value. If any property is used for both residential and

nonresidential purposes, the valuation must be prorated accordingly.

b. All agricultural property to be valued at ten percent of assessed value as

determined pursuant to section 57-02-27.2.

c. All commercial property to be valued at ten percent of assessed value.

d. All centrally assessed property to be valued at ten percent of assessed value

except as provided in section 57-06-14.1.

2. The amounts resulting from the calculation under subsection 1 are the taxable

valuation.

3. In determining the assessed value of real and personal property, except agricultural

property, the assessor may not adopt a lower or different standard of value because

the same is to serve as a basis of taxation, nor may the assessor adopt as a criterion

of value the price at which said property would sell at auction, or at forced sale, or in

the aggregate with all the property in the town or district, but the assessor shall value

each article or description by itself, and at such sum or price as the assessor believes

the same to be fairly worth in money. In assessing any tract or lot of real property,

there must be determined the value of the land, exclusive of improvements, and the

value of all taxable improvements and structures thereon, and the aggregate value of

the property, including all taxable structures and other improvements, excluding the

value of crops growing upon cultivated lands. In valuing any real property upon which

there is a coal or other mine, or stone or other quarry, the same must be valued at

such a price as such property, including the mine or quarry, would sell for at a fair

voluntary sale for cash. Agricultural lands within the corporate limits of a city which are

not platted constitute agricultural property and must be so classified and valued for

ad valorem property tax purposes until such lands are put to another use. Agricultural

lands, whether within the corporate limits of a city or not, which were platted and

assessed as agricultural property prior to March 30, 1981, must be assessed as

agricultural property for ad valorem property tax purposes until put to another use.

Such valuation must be uniform with the valuation of adjoining unannexed agricultural

land.
N.D. Cent. Code § 57-38.1-08 — ND Code / Title 57 / Chapter 57-38.1 / Section 57-38.1-08
57-38.1-08. Patents and copyrights
Status: in_force

57-38.1-08. Patents and copyrights

1. Patent and copyright royalties are allocable to this state:

a. If and to the extent that the patent or copyright is utilized by the payer in this

state; or

b. If and to the extent that the patent or copyright is utilized by the payer in a state in

which the taxpayer is not taxable and the taxpayer's commercial domicile is in this

state.

2. A patent is utilized in a state to the extent that it is employed in production, fabrication,

manufacturing, or other processing in the state or to the extent that a patented product

is produced in the state. If the basis of receipts from patent royalties does not permit

allocation to states or if the accounting procedures do not reflect states of utilization,

the patent is utilized in the state in which the taxpayer's commercial domicile is

located.

3. A copyright is utilized in a state to the extent that printing or other publication originates

in the state. If the basis of receipts from copyright royalties does not permit allocation

to states or if the accounting procedures do not reflect states of utilization, the

copyright is utilized in the state in which the taxpayer's commercial domicile is located.
N.D. Cent. Code § 57-38-01.30 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-01.30
57-38-01.30. Commercial property income tax credit - Rules
Status: repealed

57-38-01.30. Commercial property income tax credit - Rules

Repealed by S.L. 2017, ch. 57, § 20.
N.D. Cent. Code § 57-43.2-35 — ND Code / Title 57 / Chapter 57-43.2 / Section 57-43.2-35
57-43.2-35. Credit for North Dakota purchases - Refunds
Status: repealed

57-43.2-35. Credit for North Dakota purchases - Refunds

Repealed by S.L. 1999, ch. 526, § 84.
N.D. Cent. Code § 57-43.2-30 — ND Code / Title 57 / Chapter 57-43.2 / Section 57-43.2-30
57-43.2-30. Issuance and display
Status: repealed

57-43.2-30. Issuance and display

Repealed by S.L. 1999, ch. 526, § 84.
N.D. Cent. Code § 57-37.1-12 — ND Code / Title 57 / Chapter 57-37.1 / Section 57-37.1-12
57-37.1-12. Duties of depositories - Inventory of contents of safe deposit box required
Status: repealed

57-37.1-12. Duties of depositories - Inventory of contents of safe deposit box

required.

Repealed by S.L. 1997, ch. 497, § 4.
N.D. Cent. Code § 57-15-34 — ND Code / Title 57 / Chapter 57-15 / Section 57-15-34
57-15-34. Duty of county auditor upon certification of levy
Status: in_force

57-15-34. Duty of county auditor upon certification of levy

The county auditor of each county, upon receipt of tax levies certified to the county auditor

by the proper authorities of the state or any taxing district or municipality shall acknowledge

receipt thereof to the official so certifying them immediately upon receiving such levies.
N.D. Cent. Code § 57-02-32 — ND Code / Title 57 / Chapter 57-02 / Section 57-02-32
57-02-32. Auditor to furnish tax list
Status: in_force

57-02-32. Auditor to furnish tax list

The auditor of each county shall make and transmit to the township clerk of each civil

township within such county, on the first day of March of each year, a copy of the tax list of such

township for the preceding year showing the owner and description of each piece or parcel of

land assessed and the valuation thereof.
N.D. Cent. Code § 57-36-18 — ND Code / Title 57 / Chapter 57-36 / Section 57-36-18
57-36-18. Tax commissioner to administer chapter
Status: in_force

57-36-18. Tax commissioner to administer chapter

In administering this chapter, the tax commissioner and agents of the tax commissioner

shall exercise the following powers:

1. The tax commissioner and authorized agents of the tax commissioner shall enforce

the provisions of this chapter and have the powers of peace officers. They may arrest

violators of the provisions of this chapter and enter complaint before any court of

competent jurisdiction, and may seize without formal warrant, and use as evidence,

any forged, counterfeit, spurious, or altered license found in the possession of any

person in violation of this chapter.

2. The tax commissioner may prescribe rules and regulations not inconsistent with the

provisions of the chapter for its detailed and efficient administration.
N.D. Cent. Code § 57-15-60 — ND Code / Title 57 / Chapter 57-15 / Section 57-15-60
57-15-60. Authorization of tax levy for programs and activities for handicapped persons - Elections to authorize or remove the levy - Handicapped person programs and activities
Status: repealed

57-15-60. Authorization of tax levy for programs and activities for handicapped

persons - Elections to authorize or remove the levy - Handicapped person programs and

activities.

Repealed by S.L. 2015, ch. 439, § 104.
N.D. Cent. Code § 57-02-08.9 — ND Code / Title 57 / Chapter 57-02 / Section 57-02-08.9
57-02-08.9. Primary residence credit - Qualification
Status: in_force

57-02-08.9. Primary residence credit - Qualification

1. A taxpayer is entitled to a credit against the property tax due on the taxpayer's parcel

of primary residential property as provided in this section. The credit:

a. Is limited to one thousand six hundred dollars.

b. May not reduce the liability for special assessments levied upon any property.

c. May not exceed the amount of property tax due against the parcel of primary

residential property.

d. Must be applied to reduce the property tax owed on the parcel of primary

residential property after other exemptions, credits, or discounts have been

applied.

2. Only one credit under this section may be applied against the property taxes levied

against any parcel of primary residential property. A trust may not claim a credit for

more than one parcel of primary residential property under this section. If a credit

under this section is applied against the property tax due on a parcel of primary

residential property subject to a real estate transaction, any proration of the amount of

property tax owed by a buyer or seller must be based on the amount of property tax

owed after application of the credit under this section.

3. The tax commissioner, in consultation with the county auditors, shall prescribe, design,

and make available all forms necessary to effectuate this section.
N.D. Cent. Code § 57-38-17.1 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-17.1
57-38-17.1. Income from back pay - Limitation of tax - Definition
Status: repealed

57-38-17.1. Income from back pay - Limitation of tax - Definition

Repealed by S.L. 1967, ch. 446, § 8.
N.D. Cent. Code § 57-39.4-06 — ND Code / Title 57 / Chapter 57-39.4 / Section 57-39.4-06
57-39.4-06. (305) Local rate and boundary changes
Status: in_force

57-39.4-06. (305) Local rate and boundary changes

Each member state that has local jurisdictions that levy a sales or use tax shall:

1. Provide that local rate changes will be effective only on the first day of a calendar

quarter after a minimum of sixty days' notice to sellers.

2. Apply local sales tax rate changes to purchases from printed catalogs wherein the

purchaser computed the tax based upon local tax rates published in the catalog only

on the first day of a calendar quarter after a minimum of one hundred twenty days'

notice to sellers.

3. For sales and use tax purposes only, apply local jurisdiction boundary changes only on

the first day of a calendar quarter after a minimum of sixty days' notice to sellers.

4. Provide and maintain a database that describes boundary changes for all taxing

jurisdictions. This database shall include a description of the change and the effective

date of the change for sales and use tax purposes.

5. Provide and maintain a database of all sales and use tax rates for all of the

jurisdictions levying taxes within the state. For the identification of states, counties,

cities, and parishes, codes corresponding to the rates must be provided according to

federal information processing standards as developed by the national institute of

standards and technology. For the identification of all other jurisdictions, codes

corresponding to the rates must be in the format determined by the governing board.

6. Provide and maintain a database that assigns the proper tax rates and jurisdictions to

each five-digit and nine-digit zip code within a member state. The state must apply the

lowest combined tax rate imposed in the zip code area if the area includes more than

one tax rate in any level of taxing jurisdictions. If a nine-digit zip code designation is

not available for a street address or if a seller or certified service provider is unable to

determine the nine-digit zip code designation applicable to a transaction after

exercising due diligence to determine the designation, the seller or certified service

provider may apply the rate for the five-digit zip code area. For the purposes of this

section, there is a rebuttable presumption that a seller or certified service provider has

exercised due diligence if the seller has attempted to determine the tax rate and

jurisdiction by using software approved by the governing board that makes this

assignment from the address and zip code information applicable to the transaction.

7. Have the option of providing address-based boundary database records for assigning

taxing jurisdictions and their associated rates which shall be in addition to the

requirements of subsection 6. The database records must be in the same approved

format as the database records under subsection 6 and must meet the requirements

developed pursuant to the federal Mobile Telecommunications Sourcing Act [4 U.S.C.

119(a)]. The governing board may allow a member state to require sellers that register

under this agreement to use an address-based database provided by that member

state. If any member state develops address-based assignment database records

pursuant to the agreement, a seller or certified service provider may use those

database records in place of the five-digit and nine-digit zip code database records

provided for in subsection 6. If a seller or certified service provider is unable to

determine the applicable rate and jurisdiction using an address-based database record

after exercising due diligence, the seller or certified service provider may apply the

nine-digit zip code designation applicable to a transaction. If a nine-digit zip code

designation is not available for a street address or if a seller or certified service

provider is unable to determine the nine-digit zip code designation applicable to a

transaction after exercising due diligence to determine the designation, the seller or

certified service provider may apply the rate for the five-digit zip code area. For the

purposes of this section, there is a rebuttable presumption that a seller or certified

service provider has exercised due diligence if the seller or certified service provider

has attempted to determine the tax rate and jurisdiction by using software approved by

the governing board that makes this assignment from the address and zip code

information applicable to the transaction.

8. States which have met the requirements of subsection 6 may also elect to certify

vendor-provided address-based databases for assigning tax rates and jurisdictions.

The databases must be in the same approved format as the database records under

subsection 7 and must meet the requirements developed under the federal Mobile

Telecommunications Sourcing Act [4 U.S.C. 119(a)]. If a state certifies a

vendor-provided address-based database, a seller or certified service provider may

use that database in place of the database provided for in subsection 6 or 7. Vendors

providing address-based databases may request certification of their databases from

the governing board. Certification by the governing board does not replace the

requirement that the databases be certified by the states individually.

9. Make databases provided under subsections 5, 6, 7, and 8 available to a seller, or

certified service provider by the first day of the month prior to the first day of a calendar

quarter. Databases must be in a format approved by the governing board and

available on each state's website or other location determined by the governing board.
N.D. Cent. Code § 57-38-46 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-46
57-38-46. Certificate of tax commissioner prima facie evidence
Status: in_force

57-38-46. Certificate of tax commissioner prima facie evidence

The certificate of the tax commissioner to the effect that a tax has not been paid, or that a

return has not been filed, or that information has not been supplied, as required by or under the

provisions of this chapter, is prima facie evidence that such tax has not been paid, that such

return has not been filed, or that such information has not been supplied.
N.D. Cent. Code § 57-15-12.3 — ND Code / Title 57 / Chapter 57-15 / Section 57-15-12.3
57-15-12.3. Park district levy for land acquisition and development of recreational facilities
Status: in_force

57-15-12.3. Park district levy for land acquisition and development of recreational

facilities.

In addition to its general fund levy authority, a board of park commissioners established

pursuant to chapter 40-49 may levy taxes annually not exceeding five mills per dollar of taxable

valuation in the district for a fund for the purpose of acquiring real estate as a site for public

parks, construction of recreational facilities, renovation and repair of recreational facilities, and

the furnishing of recreational facilities. The tax is to be levied, spread, and collected in the same

manner as are other taxes in the park district. The question of whether the levy is to be

discontinued must be submitted to the qualified electors at the next regular election upon

petition of twenty-five percent or more of the qualified electors voting in the last regular park

district election, if the petition is filed not less than sixty days before the election. If the majority

of the qualified electors voting on the question vote to discontinue the levy, it may not again be

levied without a majority vote of the qualified electors voting on the question at a later regular

election on the question of relevying the tax, which question may be submitted upon petition as

above provided or by decision of the governing board.
N.D. Cent. Code § 57-40.2-06 — ND Code / Title 57 / Chapter 57-40.2 / Section 57-40.2-06
57-40.2-06. Payment of tax
Status: in_force

57-40.2-06. Payment of tax

The tax imposed by this chapter must be paid in the following manner:

1. The tax upon tangible personal property which is sold by a retailer maintaining a place

of business in this state, or by such other retailer as the commissioner shall authorize

pursuant to subsection 2 of section 57-40.2-07, must be collected by the retailer and

remitted to the commissioner as provided by section 57-40.2-07; provided, that any

such retailer may not collect the tax on any purchases made by a contractor who

furnishes to the retailer a certificate which includes the contractor's license number

assigned to the contractor under the provisions of chapter 43-07 and the use tax

account number assigned to the contractor by the commissioner pursuant to section
N.D. Cent. Code § 57-43.3-27 — ND Code / Title 57 / Chapter 57-43.3 / Section 57-43.3-27
57-43.3-27. Administration - Assistants and investigations authorized - Rules
Status: in_force

57-43.3-27. Administration - Assistants and investigations authorized - Rules

The commissioner shall enforce the provisions of this chapter. The commissioner may

employ assistants and conduct investigations as may be necessary for the administration and

enforcement of this chapter and may make and enforce reasonable rules relating to the

administration and enforcement of this chapter.
N.D. Cent. Code § 57-22-13.1 — ND Code / Title 57 / Chapter 57-22 / Section 57-22-13.1
57-22-13.1. Notice of sale given to county treasurer
Status: in_force

57-22-13.1. Notice of sale given to county treasurer

No security interest in or other lien upon personal property is foreclosed by the sale of such

property unless the secured party, the secured party's agent or attorney, or the editor or

publisher of the printing concern or company which prints such foreclosure notice, at least five

days before the date of such sale, has mailed or delivered to the county treasurer of the county

in which the sale is to be held a copy of such notice of foreclosure sale. The notice must be

mailed to the county treasurer by registered or certified mail and must contain a list of the

personal property to be sold, with the name and address of the owners of such property. An

affidavit reciting the mailing or delivery of such notice to the county treasurer must be filed with

the report of sale required to be filed in the office of the recorder, and no such foreclosure sale is

valid unless such notice of sale has been mailed or delivered to the county treasurer as herein

provided.
N.D. Cent. Code § 57-61-01.5 — ND Code / Title 57 / Chapter 57-61 / Section 57-61-01.5
57-61-01.5. Separate and additional coal severance tax - Lignite research, development, and marketing program - Continuing appropriation - Administration
Status: in_force

57-61-01.5. Separate and additional coal severance tax - Lignite research,

development, and marketing program - Continuing appropriation - Administration.

1. There is imposed upon all coal or commercial leonardite severed for sale or for

industrial purposes by coal or commercial leonardite mines within the state a tax,

separate from and additional to the tax imposed by section 57-61-01, of two cents per

ton of two thousand pounds [907.18 kilograms]. All of the provisions of this chapter for

administration of the coal or commercial leonardite severance tax apply to the tax

imposed under this section. The state tax commissioner shall transfer revenue from

the tax imposed by this section to the state treasurer for deposit in a special fund in the

state treasury, known as the lignite research fund. Such moneys must be used for

contracts for land reclamation research projects and for research, development, and

marketing of lignite and products derived from lignite. The industrial commission shall

adopt rules for submission and consideration of research, development, and marketing

proposals and entering into contracts under the lignite research, development, and

marketing program.

2. The state treasurer shall deposit in the lignite research fund seventy percent of the

taxes collected and deposited subsequent to July 1, 1994, in the permanent trust fund

established by section 21 of article X of the Constitution of North Dakota and shall,

beginning in July 1991, no less than monthly, deposit in the lignite research fund

seventy percent of the taxes collected and deposited in the permanent trust fund. All

moneys in the lignite research fund as well as any moneys received from federal and

private sources for lignite research, development, and marketing, including interest on

all such moneys, are appropriated to the industrial commission, and may be spent only

within limits of legislative appropriations, for the administration, development, and

funding of the lignite research, development, and marketing program.
N.D. Cent. Code § 57-15-02.1 — ND Code / Title 57 / Chapter 57-15 / Section 57-15-02.1
57-15-02.1. Property tax levy increase notice and public hearing
Status: repealed

57-15-02.1. Property tax levy increase notice and public hearing

Repealed by S.L. 2017, ch. 411, § 23.
N.D. Cent. Code § 57-38-30.2 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-30.2
57-38-30.2. Surtax on income
Status: repealed

57-38-30.2. Surtax on income

Repealed by S.L. 1975, ch. 476, § 2.
N.D. Cent. Code § 57-02-18.3 — ND Code / Title 57 / Chapter 57-02 / Section 57-02-18.3
57-02-18.3. Livestock list submitted to auditor
Status: repealed

57-02-18.3. Livestock list submitted to auditor

Repealed by S.L. 1971, ch. 538, § 1.
N.D. Cent. Code § 57-39.4-31 — ND Code / Title 57 / Chapter 57-39.4 / Section 57-39.4-31
57-39.4-31. Membership of streamlined sales tax governing board
Status: in_force

57-39.4-31. Membership of streamlined sales tax governing board

The streamlined sales tax governing board consists of:

1. The tax commissioner or the commissioner's designee;

2. One member appointed by the majority leader of the senate; and

3. One member appointed by the majority leader of the house of representatives.
N.D. Cent. Code § 57-38-22 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-22
57-38-22. Deductions allowed
Status: repealed

57-38-22. Deductions allowed

Repealed by S.L. 1967, ch. 446, § 8.
N.D. Cent. Code § 57-02.2-02 — ND Code / Title 57 / Chapter 57-02.2 / Section 57-02.2-02
57-02.2-02. Improvement defined
Status: in_force

57-02.2-02. Improvement defined

In this chapter, unless the context or subject matter otherwise requires, the term

"improvement" means the renovation, remodeling, or alteration, but not the replacement, of an

existing building or structure for use for commercial or residential purposes. An improvement for

residential purposes is limited to a building or structure at least twenty-five years old. An addition

constructed to an existing building or structure to enlarge it is an improvement for the purposes

of this chapter.
N.D. Cent. Code § 57-15-39 — ND Code / Title 57 / Chapter 57-15 / Section 57-15-39
57-15-39. Disposition of construction fund tax
Status: in_force

57-15-39. Disposition of construction fund tax

Revenues raised for construction purposes must be disposed of as follows:

1. All revenues accruing from appropriations or tax levies for a construction fund,

together with such amounts as may be realized for construction purposes from all

other sources, must be placed in a separate fund known as a city construction fund,

and must be deposited and held as the sinking funds of such cities are held. Such fund

must be used solely and exclusively for the purpose of constructing waterworks

systems, sewage systems, public buildings, or such other public improvements as the

electors may have authorized and must be paid out by the custodian thereof, only

upon order of the governing body of such city, signed by the mayor or president of the

board of city commissioners and the city auditor of said city; such order must recite

upon its face the purpose for which such payment is made.

2. Any moneys remaining in a construction fund, after the completion of the payments for

any city construction fund project which has cost seventy-five percent or more of the

amount in such construction fund at the time of letting the contracts therefor, must be

returned to the general fund of the city upon the order of the governing body of such

city.

3. Upon the first day of June of each year, the custodian of any city construction fund

shall pay into the general fund of such city any moneys which have remained in such

fund for a period of ten years or more. The custodian shall consider that all payments

which have been paid from the city construction fund for building purposes have been

paid from the fund first acquired.
N.D. Cent. Code § 57-34-04.2 — ND Code / Title 57 / Chapter 57-34 / Section 57-34-04.2
57-34-04.2. Deficiency, protest, and appeal
Status: in_force

57-34-04.2. Deficiency, protest, and appeal

1. When tax is understated on a return because of a mathematical or clerical error, the

tax commissioner shall notify the telecommunications carrier of the error and the

amount of additional tax due. This notice is not a notice of deficiency and the

telecommunications carrier has no right to protest.

2. If upon audit the tax commissioner finds additional tax due, the tax commissioner shall

notify the telecommunications carrier and the state board of equalization of the

deficiency in the tax amount. A notice of deficiency must be sent to the

telecommunications carrier by first-class mail and must state the amount of additional

tax due and set forth the reasons for the increase.

3. A telecommunications carrier has thirty days from the date of mailing of the notice of

deficiency to file a written protest with the state board of equalization objecting to the

assessment of additional tax due. The protest must set forth the basis for the protest

and any other information that may be required by the state board of equalization. If a

telecommunications carrier fails to file a written protest within the time provided, the

amount of additional tax stated in the notice of deficiency becomes finally and

irrevocably fixed. If a telecommunications carrier protests only a portion of the tax

commissioner's finding, the portion that is not protested becomes finally and

irrevocably fixed.

4. If a protest is filed, the state board of equalization shall reconsider the assessment of

additional tax due.

5. Within six months after the protest is filed, the state board of equalization shall mail to

the telecommunications carrier a notice of reconsideration and assessment which

must respond to the telecommunications carrier's protest and assess the amount of

any additional tax due. The amount set forth in that notice becomes finally and

irrevocably fixed unless the telecommunications carrier brings an action against the

state in district court within six months of the mailing of the notice of reconsideration

and assessment.
N.D. Cent. Code § 57-38.1-06 — ND Code / Title 57 / Chapter 57-38.1 / Section 57-38.1-06
57-38.1-06. Property - Capital gains and losses
Status: in_force

57-38.1-06. Property - Capital gains and losses

1. Capital gains and losses from sales of real property located in this state are allocable

to this state.

2. Capital gains and losses from sales of tangible personal property are allocable to this

state if:

a. The property had a situs in this state at the time of the sale; or

b. The taxpayer's commercial domicile is in this state and the taxpayer is not taxable

in the state in which the property had a situs.

3. Capital gains and losses from sales of intangible personal property are allocable to this

state if the taxpayer's commercial domicile is in this state.
N.D. Cent. Code § 57-15-27.2 — ND Code / Title 57 / Chapter 57-15 / Section 57-15-27.2
57-15-27.2. Abandoned cemetery tax levies
Status: repealed

57-15-27.2. Abandoned cemetery tax levies

Repealed by S.L. 2015, ch. 439, § 104.
N.D. Cent. Code § 57-38-01.17 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-01.17
57-38-01.17. Credit for investments in development corporations
Status: repealed

57-38-01.17. Credit for investments in development corporations

Repealed by S.L. 2017, ch. 85, § 2.
N.D. Cent. Code § 57-30-05 — ND Code / Title 57 / Chapter 57-30 / Section 57-30-05
57-30-05. Procedure applicable
Status: in_force

57-30-05. Procedure applicable

All provisions of law relating to the service of process in civil actions, and general provisions

of the laws of this state relating to the procedure in actions brought to determine adverse claims,

insofar as the same are consistent with the provisions of this chapter, apply to and govern the

service of process and the procedure in all actions brought pursuant to the provisions of this

chapter.
N.D. Cent. Code § 57-36-21 — ND Code / Title 57 / Chapter 57-36 / Section 57-36-21
57-36-21. Unlawful to counterfeit stamps or insignia
Status: repealed

57-36-21. Unlawful to counterfeit stamps or insignia

Repealed by S.L. 1975, ch. 106, § 673.
N.D. Cent. Code § 57-40.6-13 — ND Code / Title 57 / Chapter 57-40.6 / Section 57-40.6-13
57-40.6-13. Provision of call location information by wireless service provider or prepaid wireless service provider or seller to law enforcement
Status: in_force

57-40.6-13. Provision of call location information by wireless service provider or

prepaid wireless service provider or seller to law enforcement.

1. Upon request of a law enforcement agency or a public safety answering point on

behalf of a law enforcement agency, a wireless service provider shall provide call

location information concerning the telecommunications device of a user to the

requesting law enforcement agency or public safety answering point. A prepaid

wireless service provider or seller shall provide such call location information if

available. A law enforcement agency or public safety answering point may not request

information under this section unless for the purposes of responding to a call for

emergency services or in an emergency situation that involves the risk of death or

serious physical harm.

2. A wireless service provider or prepaid wireless service provider or seller may establish

protocols by which the carrier voluntarily discloses call location information.

3. A claim for relief may not be brought in any court against any wireless service provider,

prepaid wireless service provider or seller, or any other person for providing call

location information if acting in good faith and under this section.
N.D. Cent. Code § 57-37.1-02 — ND Code / Title 57 / Chapter 57-37.1 / Section 57-37.1-02
57-37.1-02. Tax on transfer of estates
Status: in_force

57-37.1-02. Tax on transfer of estates

A tax is hereby imposed upon the transfer of the North Dakota taxable estate of every

decedent as prescribed in this chapter.
N.D. Cent. Code § 57-02-37 — ND Code / Title 57 / Chapter 57-02 / Section 57-02-37
57-02-37. Duty of assessor upon failure to obtain assessment - Copy of assessment list to nonresident
Status: repealed

57-02-37. Duty of assessor upon failure to obtain assessment - Copy of assessment

list to nonresident.

Repealed by S.L. 1983, ch. 598, § 25.
N.D. Cent. Code § 57-51.1-03.1 — ND Code / Title 57 / Chapter 57-51.1 / Section 57-51.1-03.1
57-51.1-03.1. Stripper well, new well, secondary or tertiary project, and restimulation well certification for tax exemption or rate reduction - Filing requirement
Status: in_force

57-51.1-03.1. Stripper well, new well, secondary or tertiary project, and restimulation

well certification for tax exemption or rate reduction - Filing requirement.

1. To receive the benefits of a tax exemption or tax rate reduction, a certification of

qualifying well status prepared by the industrial commission must be submitted to the

tax commissioner as follows:

a. To receive, from the first day of eligibility, a tax exemption on production from a

stripper well property or individual stripper well under subsection 2 of section

57-51.1-03, the industrial commission's certification must be submitted to the tax

commissioner within eighteen months after the end of the stripper well property's

or stripper well's qualification period.

b. To receive, from the first day of eligibility, a tax exemption under subsection 3 of

section 57-51.1-03 on production from a secondary or tertiary project, the

industrial commission's certification must be submitted to the tax commissioner

within eighteen months after the month in which the first incremental oil was

produced.

c. To receive, from the first day of eligibility, a tax exemption or the reduction on

production for which any other tax exemption or rate reduction may apply, the

industrial commission's certification must be submitted to the tax commissioner

within eighteen months of the completion, recompletion, or other qualifying date.

d. To receive, from the first day of eligibility, a tax rate reduction under subsection 5

of section 57-51.1-03 on production from a restimulation well, the industrial

commission's certification must be submitted to the tax commissioner within six

months after the month in which the first oil was produced.

2. If the industrial commission's certification is not submitted to the tax commissioner

within the eighteen-month period provided in this section, then the exemption or rate

reduction does not apply for the production periods in which the certification is not on

file with the tax commissioner. When the industrial commission's certification is

submitted to the tax commissioner after the eighteen-month period, the tax exemption

or rate reduction applies to prospective production periods only and the exemption or

rate reduction is effective the first day of the month in which the certification is received

by the tax commissioner.
N.D. Cent. Code § 57-38-19 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-19
57-38-19. Gross income of life insurance companies
Status: repealed

57-38-19. Gross income of life insurance companies

Repealed by S.L. 1967, ch. 446, § 8.
N.D. Cent. Code § 57-28-21 — ND Code / Title 57 / Chapter 57-28 / Section 57-28-21
57-28-21. Cancellations from record
Status: repealed

57-28-21. Cancellations from record

Repealed by S.L. 1999, ch. 503, § 47.
N.D. Cent. Code § 57-40.6-12 — ND Code / Title 57 / Chapter 57-40.6 / Section 57-40.6-12
57-40.6-12. Emergency services communications coordinating committee - Membership - Duties
Status: in_force

57-40.6-12. Emergency services communications coordinating committee -

Membership - Duties.

1. The governing body of a city or county, which adopted a fee on assessed

communications services under this chapter, shall make a report of the income,

expenditures, and status of its emergency services communication system. The report

must be submitted to the emergency services communications coordinating committee

in the format requested by the committee. The committee is composed of four

members, one appointed by the North Dakota 911 association, one appointed by the

North Dakota association of counties, one appointed by the chief information officer of

the state, and one appointed by the adjutant general to represent the division of the

state emergency communications center.

2. The committee shall:

a. Recommend to the legislative management changes to the operating standards

for emergency services communications, including training or certification

standards for dispatchers;

b. Develop guidelines regarding the allowable uses of the fee revenue collected

under this chapter;

c. Biennially, request, receive, and compile reports from each governing body on the

use of the proceeds of the fee imposed under this chapter, analyze the reports

with respect to the guidelines, file its report with the legislative council by

November first of each even-numbered year regarding the use of the fee

revenue, and recommend to the legislative assembly the appropriate maximum

fee allowed by section 57-40.6-02;

d. Periodically evaluate chapter 57-40.6 and recommend changes to the legislative

management; and

e. Serve as the governmental body to coordinate plans for implementing emergency

911 services and internet protocol enabled emergency applications for 911.

3. The committee may initiate and administer statewide agreements among the

governing bodies of the local governmental units with jurisdiction over an

emergency 911 telephone system to coordinate the procurement of equipment and

services, fund the research, administration, and activities of the committee, and

contract for the necessary staff support for committee activities.
N.D. Cent. Code § 57-38.5-04 — ND Code / Title 57 / Chapter 57-38.5 / Section 57-38.5-04
57-38.5-04. Taxable year for seed capital investment tax credit
Status: in_force

57-38.5-04. Taxable year for seed capital investment tax credit

The tax credit under section 57-38.5-03 must be credited against the taxpayer's income tax

liability for the taxable year in which the investment in the qualified business was received by

the qualified business.
N.D. Cent. Code § 57-34-11 — ND Code / Title 57 / Chapter 57-34 / Section 57-34-11
57-34-11. Taxes in lieu of property taxes
Status: in_force

57-34-11. Taxes in lieu of property taxes

The taxes imposed by this chapter are taxes upon the privilege of doing business in this

state and are in lieu of all real and personal property taxes levied by the state or any of its

political subdivisions upon real or personal property to the extent the property is directly used by

the telecommunications carrier in its telecommunications operations.
N.D. Cent. Code § 57-32-01.2 — ND Code / Title 57 / Chapter 57-32 / Section 57-32-01.2
57-32-01.2. Method of valuation
Status: in_force

57-32-01.2. Method of valuation

All of the operative property within North Dakota of each air carrier transportation company

which is defined as real property under section 57-02-04 must be valued for assessment

purposes by the tax commissioner and the state board of equalization. For the purpose of

determining the value of the operative property within North Dakota of each air transportation

company, the tax commissioner and the state board of equalization shall take into consideration

legally established evidences of value that enable the tax commissioner and the state board of

equalization to make a just and equitable assessment.
N.D. Cent. Code § 57-63-10 — ND Code / Title 57 / Chapter 57-63 / Section 57-63-10
57-63-10. Lien of assessment - Collection - Action authorized
Status: in_force

57-63-10. Lien of assessment - Collection - Action authorized

1. Whenever a facility liable to pay an assessment or penalty imposed refuses or

neglects to pay the same, the amount, including any interest, penalty, or addition to the

assessment, together with the costs that may accrue, is a lien in favor of this state

upon all property and rights to property, whether real or personal, belonging to the

facility. In the case of property in which a deceased owner, officer, or manager of a

facility held an interest as joint tenant or otherwise with right of survivorship at the time

of death, the lien continues as a lien against the property in the hands of the survivor

or survivors to the extent of the deceased owner's, officer's, or manager's interest,

which interest must be determined by dividing the value of the entire property at the

time of the officer's or manager's death by the number of joint tenants or persons

interested therein.

2. The lien attaches at the time the assessment becomes due and payable and continues

until the liability for the amount is satisfied. For the purposes of this subsection, the

words "due" and "due and payable" mean the first instant the assessment becomes

due.

3. A mortgagee, purchaser, judgment creditor, or lien claimant acquiring an interest in, or

lien on, any property situated in the 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 section 57-39.2-12, takes free of, or has priority over, the lien.

4. The commissioner shall index in the central indexing system the following data:

a. The name of the facility.

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 of the facility or the

social security number of the owner, officer, or manager of the facility.

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

notice. A notice of lien filed by the commissioner may be indexed in the central

indexing system without changing its original priority as to property in the county where

the lien was filed.

5. The commissioner is exempt from the payment of the filing fees as otherwise provided

by law for the indexing of the notice of lien, or for its satisfaction.

6. Upon payment of the assessment as to which the commissioner has indexed notice in

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

the central indexing system.

7. Upon the request of the commissioner, the attorney general shall bring an action at law

or in equity, as the facts may justify, without bond, to enforce payment of any

assessments and any penalties, or to foreclose the lien in the manner provided for

mortgages on real or personal property. The state's attorney of the county in which the

action is pending shall assist the attorney general.

8. The remedies of this section are cumulative. Action taken by the commissioner or

attorney general may not be construed to be an election on the part of the state or any

of its officers to pursue any remedy hereunder to the exclusion of any other remedy

provided by law.

9. The technical, legal requirements in this section relating to assessment liens on all real

and personal property of the officer or manager of the facility to ensure payment of the

assessment, including penalties, interest, and other costs, are self-explanatory.
N.D. Cent. Code § 57-20-07.2 — ND Code / Title 57 / Chapter 57-20 / Section 57-20-07.2
57-20-07.2. State-paid property tax relief credit
Status: repealed

57-20-07.2. State-paid property tax relief credit

Repealed by S.L. 2017, ch. 341, §17.
N.D. Cent. Code § 57-23-06 — ND Code / Title 57 / Chapter 57-23 / Section 57-23-06
57-23-06. Hearing on application
Status: in_force

57-23-06. Hearing on application

1. Within ten days after receiving an application for abatement, the city auditor or the

township clerk shall give the applicant a notice of a hearing to be held before the

governing body of the city or township, or such other committee as it may designate, in

which the assessed property is located. Said hearing must be set for no more than

sixty days after the date of the notice of hearing, and in any event, must be held before

the recommendations provided for in subsection 2 are made. The applicant may

waive, in writing, the hearing before such governing body or designated committee at

any time before the hearing. Any recommendations provided for in subsection 2 must

be transmitted to the county auditor no more than thirty days after the date set for the

hearing. The provisions of this subsection do not apply to applications for abatement

pursuant to section 57-02-08.2.

2. At the next regular meeting of the board of county commissioners following the filing of

an application for abatement or, if forthcoming, at the next regular meeting of the board

of county commissioners following transmittal of the recommendations of the

governing body of the municipality, the applicant may appear, in person or by a

representative or attorney, and may present such evidence as may bear on the

application. The applicant shall furnish any additional information or evidence

requested by the board of county commissioners. The recommendations of the

governing body of the municipality in which such assessed property is located must be

endorsed upon or attached to every application for an abatement or refund, and the

board of county commissioners shall give consideration to such recommendations.

The board of county commissioners, by a majority vote, either shall approve or reject

the application, in whole or in part. If rejected, in whole or in part, a written explanation

of the rationale for the decision, signed by the chairman of the board, must be

attached to the application, and a copy thereof must be mailed by the county auditor to

the applicant at the post-office address specified in the application.

3. At a hearing before the board of county commissioners on an application for

abatement, the applicant or the applicant's representative or attorney is limited to the

relief claimed in the application for abatement submitted to the board of county

commissioners. The applicant or applicant's representative or attorney may not submit

evidence during a hearing on an application for abatement suggesting a lower

valuation, a lower tax levy, or a different taxable status than was requested in the

application for abatement submitted to the board of county commissioners.