N.D. Cent. Code § 57-43.2-13 — ND Code / Title 57 / Chapter 57-43.2 / Section 57-43.2-13
57-43.2-13. Presumption
Status: repealed

57-43.2-13. Presumption

Repealed by S.L. 1999, ch. 526, § 84.
N.D. Cent. Code § 57-55-09 — ND Code / Title 57 / Chapter 57-55 / Section 57-55-09
57-55-09. Rules and regulations
Status: in_force

57-55-09. Rules and regulations

The state tax commissioner may make any rules and regulations that are necessary to carry

out the provisions of this chapter.
N.D. Cent. Code § 57-38.3-05 — ND Code / Title 57 / Chapter 57-38.3 / Section 57-38.3-05
57-38.3-05. Procedure - Notification of taxpayer
Status: in_force

57-38.3-05. Procedure - Notification of taxpayer

1. Within a time specified by the commissioner, a claimant agency seeking to collect a

debt through setoff shall supply the information necessary, in a form and in the manner

prescribed by the commissioner, to identify each debtor whose refund is sought to be

set off and certify the amount of the debt or debts owed by each debtor.

2. If a debtor identified by a claimant agency is determined by the commissioner to be

entitled to a refund of at least twenty-five dollars, the commissioner shall approve the

transfer of an amount equal to the refund owed, not to exceed the amount of the

claimed debt certified, to the claimant agency. When the refund owed exceeds the

claimed debt, the commissioner shall send the excess amount to the debtor within a

reasonable time after such excess is determined.

3. At the time of the approval of the transfer of funds to a claimant agency pursuant to

subsection 2, the commissioner shall notify the claimant agency and the taxpayer or

taxpayers whose refund is sought to be set off of the amount approved for setoff.

4. Upon receipt of notice from the commissioner pursuant to subsection 3, the claimant

agency shall provide the taxpayer with written notice setting forth:

a. The name of the debtor.

b. The manner in which the debt arose.

c. The amount of the claimed debt.

d. The intention to set off the taxpayer's refund against the debt.

e. The amount of the refund in excess of the claimed debt.

f. The taxpayer's opportunity to give written notice to contest the setoff within thirty

days of the date of mailing of the notice.

g. The name and mailing address to which the application for a hearing must be

sent.

h. The fact that failure to apply for such a hearing, in writing within the thirty-day

period, will be deemed a waiver of the opportunity to contest the setoff.

5. In the case of a joint return, a notice provided pursuant to subsection 4 must also set

forth:

a. The name of the taxpayer named in the return, if any, against whom no debt is

claimed.

b. The fact that a debt is not claimed against such taxpayer.

c. The fact that such taxpayer may be entitled to receive a refund if it is due the

taxpayer regardless of the debt asserted against the taxpayer's spouse.

d. That in order to obtain a refund due to the taxpayer, such taxpayer must apply, in

writing, for a hearing with the claimant agency named in the notice within thirty

days of the date of the mailing of the notice.

e. The fact that failure to apply for such a hearing within thirty days of the mailing of

such notice will be deemed a waiver of the opportunity to contest the setoff.

6. Subdivisions f, g, and h of subsection 4 do not apply to debts submitted by the state

court administrator for collection through setoff.

7. Except as provided in this subsection, upon receipt of funds transferred pursuant to

subsection 2, the claimant agency shall deposit and hold such funds in an escrow

account until a final determination of the validity of the debt. The state court

administrator shall submit the transferred funds upon receipt to the state treasurer for

deposit in the manner provided by law unless an application for a hearing under

subsection 5 is received.
N.D. Cent. Code § 57-15-55 — ND Code / Title 57 / Chapter 57-15 / Section 57-15-55
57-15-55. Tax levy for public transportation
Status: in_force

57-15-55. Tax levy for public transportation

The governing body of any city, upon approval by a majority vote of the qualified electors of

the city voting on the question at any citywide election, may annually levy a tax not exceeding

the limitation in subsection 10 of section 57-15-10 to provide funds for the provision and

operation of a public transportation system within the city under a contract approved by the

governing body with a private contractor, or by the city itself.
N.D. Cent. Code § 57-39.4-26 — ND Code / Title 57 / Chapter 57-39.4 / Section 57-39.4-26
57-39.4-26. (325) Customer refund procedures
Status: in_force

57-39.4-26. (325) Customer refund procedures

1. This section applies when a state allows a purchaser to seek a return of over-collected

sales or use taxes from the seller.

2. Nothing in this section shall either require a state to provide, or prevent a state from

providing, a procedure by which a purchaser may seek a refund directly from the state

arising out of sales or use taxes collected in error by a seller from the purchaser.

Nothing in this section shall operate to extend any person's time to seek a refund of

sales or use taxes collected or remitted in error.

3. This section provides the first course of remedy available to purchasers seeking a

return of over-collected sales or use taxes from the seller. A cause of action against

the seller for the over-collected sales or use taxes does not accrue until a purchaser

has provided written notice to a seller and the seller has had sixty days to respond.

Such notice to the seller must contain the information necessary to determine the

validity of the request.

4. In connection with a purchaser's request from a seller of over-collected sales or use

taxes, a seller shall be presumed to have a reasonable business practice, if in the

collection of such sales or use taxes, the seller uses either a provider or a system,

including a proprietary system, which is certified by the state and has remitted to the

state all taxes collected less any deductions, credits, or collection allowances.
N.D. Cent. Code § 57-38.3-08 — ND Code / Title 57 / Chapter 57-38.3 / Section 57-38.3-08
57-38.3-08. Confidentiality exemption - Nondisclosure
Status: in_force

57-38.3-08. Confidentiality exemption - Nondisclosure

1. Notwithstanding the provisions of section 57-38-57 or other confidentiality statutes, the

commissioner may provide to a claimant agency the information necessary to

accomplish and effectuate the intent of this chapter.

2. The information obtained by a claimant agency from the commissioner, in accordance

with the provisions of this chapter, retains its confidentiality and may only be used by a

claimant agency in the pursuit of its debt collection duties and practices.

3. The commissioner may require a claimant agency to make assurances, satisfactory to

the commissioner, that the agency has the ability to comply with subsection 2.
N.D. Cent. Code § 57-38-01.5 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-01.5
57-38-01.5. Crop insurance proceeds - Option to postpone for income tax purposes
Status: repealed

57-38-01.5. Crop insurance proceeds - Option to postpone for income tax purposes

Repealed by S.L. 1983, ch. 630, § 2.
N.D. Cent. Code § 57-38-10 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-10
57-38-10. Allocation and apportionment of partnership income
Status: repealed

57-38-10. Allocation and apportionment of partnership income

Repealed by S.L. 2001, ch. 525, § 4.
N.D. Cent. Code § 57-38-35 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-35
57-38-35. Payment of tax
Status: in_force

57-38-35. Payment of tax

Every taxpayer shall compute the amount of tax due under the return and shall attach

thereto a check, draft, or money order, payable to the state tax commissioner, Bismarck, North

Dakota, for the amount of the tax computed.
N.D. Cent. Code § 57-11-05 — ND Code / Title 57 / Chapter 57-11 / Section 57-11-05
57-11-05. Adding property to assessment list
Status: in_force

57-11-05. Adding property to assessment list

The board of equalization shall place upon and add to the assessment roll any real property

subject to taxation which has been omitted by the owner or the assessor and shall enter the

property at a valuation which will bear an equal and just proportion of the taxation.
N.D. Cent. Code § 57-06-19 — ND Code / Title 57 / Chapter 57-06 / Section 57-06-19
57-06-19. Certification of assessment
Status: in_force

57-06-19. Certification of assessment

The state tax commissioner shall certify to the county auditor of each county in which the

company assessed owns property the total true and full valuation of the company's property,

with information as to the amount in each assessment district within the county.
N.D. Cent. Code § 57-43.3-21.1 — ND Code / Title 57 / Chapter 57-43.3 / Section 57-43.3-21.1
57-43.3-21.1. Liability of a general partner in a limited liability limited partnership
Status: in_force

57-43.3-21.1. Liability of a general partner in a limited liability limited partnership

1. If a limited liability limited partnership holding a license issued under this chapter fails

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

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

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

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

discharge a general partner's liability for a prior failure of the partnership to file a return

or remit the tax due. The taxes, penalty, and interest may be assessed and collected

pursuant to the provisions of this chapter.

2. If the general partners elect not to be personally liable for the failure to file the required

returns or to pay the tax due, the limited liability limited partnership must make a cash

deposit or post and maintain with the commissioner a bond or undertaking executed

by a surety company authorized to do business in this state. The cash deposit, bond,

or undertaking must be in an amount equal to the estimated annual aviation fuel tax

liability of the limited liability limited partnership.
N.D. Cent. Code § 57-02.3-06 — ND Code / Title 57 / Chapter 57-02.3 / Section 57-02.3-06
57-02.3-06. Allocation of revenue within counties
Status: in_force

57-02.3-06. Allocation of revenue within counties

The revenue to which taxing districts are entitled under this chapter must be determined

according to the proportion that the taxing district's mill levy on other real property bears to the

total mill levies of all taxing districts on other real property in the taxing districts in which the

property subject to valuation is located. The revenue remaining after apportionment to the

county must be apportioned and distributed by the county treasurer among the various taxing

districts in which the property for which payments are made is located. The amount of revenue

allocated to each taxing district in which property subject to valuation is located must be divided

among the various funds of the district according to the proportion that the mill levy for any fund

bears to the total of all mill levies of the taxing district.
N.D. Cent. Code § 57-15-20.2 — ND Code / Title 57 / Chapter 57-15 / Section 57-15-20.2
57-15-20.2. Exceptions to tax levy limitations in townships
Status: in_force

57-15-20.2. Exceptions to tax levy limitations in townships

1. The tax levy limitations specified in section 57-15-20 do not apply to the following mill

levies, which are expressed in mills per dollar of taxable valuation of property in the

township:

a. A township levying a tax for the purpose of cooperating with the county in

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

system and located within the township in accordance with section 57-15-19.4

may levy a tax not exceeding five mills.

b. A township levying a tax for airport purposes in accordance with section 2-06-15

may levy a tax not exceeding four mills.

c. A township levying a tax for special assessment districts in accordance with

d. A township levying tax for emergency purposes in accordance with section

57-15-19.7.

2. Tax levy or mill levy limitations do not apply to any statute which expressly provides

that taxes authorized to be levied therein are not subject to mill levy limitations

provided by law.
N.D. Cent. Code § 57-38-01.31 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-01.31
57-38-01.31. Employer tax credit for salary and related retirement plan contributions for mobilized employees
Status: in_force

57-38-01.31. Employer tax credit for salary and related retirement plan contributions

for mobilized employees.

1. A taxpayer who is an employer in this state is entitled to a credit against tax liability as

determined under sections 57-38-30 and 57-38-30.3 equal to twenty-five percent of

the reduction in compensation that the taxpayer continues to pay during the taxable

year to, or on behalf of, each employee of the taxpayer during the period that the

employee is mobilized under title 10 of the United States Code as a member of a

reserve or national guard component of the armed forces of the United States. The

maximum credit allowed for each eligible employee is one thousand dollars. The

amount of the tax credit may not exceed the amount of the taxpayer's state tax liability

for the tax year and an excess credit may be carried forward for up to five taxable

years. For the purposes of this subsection:

a. "Reduction in compensation" means the amount by which the pay received

during the taxable year by the employee for service under title 10 of the United

States Code is less than the total amount of salary and related retirement plan

contributions that would have been paid by the taxpayer to the employee for the

same time period had the employee not been mobilized.

b. "Related retirement plan contributions" means the portion of voluntary or

matching contributions paid by the taxpayer into a defined contribution plan

maintained by the taxpayer for the employee.

2. A passthrough entity that is an employer in this state must be considered to be a

taxpayer for purposes of this section. The amount of the credit determined at the

passthrough entity level must be passed through to the partners, shareholders, or

members in proportion to their respective interests in the passthrough entity.
N.D. Cent. Code § 57-38-55 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-55
57-38-55. Disposition of revenues
Status: in_force

57-38-55. Disposition of revenues

As soon as practicable, after receipt thereof, the tax commissioner shall turn over to the

state treasurer all income taxes collected by the tax commissioner. The state treasurer shall

issue a receipt for such collections, which must be made a permanent record in the office of the

tax commissioner. Such moneys must be deposited by the state treasurer to the credit of the

general fund for the purpose of defraying the general expenses of the state government.
N.D. Cent. Code § 57-62-06 — ND Code / Title 57 / Chapter 57-62 / Section 57-62-06
57-62-06. Legislative intent and guidelines on impact grants
Status: in_force

57-62-06. Legislative intent and guidelines on impact grants

The legislative assembly intends that the moneys appropriated to, and distributed by, the

energy infrastructure and impact office for grants are to be used by grantees to meet initial

impacts affecting basic governmental services, and directly necessitated by coal development

and oil and gas development impact. As used in this section, "basic governmental services" do

not include activities relating to marriage or guidance counseling, services or programs to

alleviate other sociological impacts, or services or facilities to meet secondary impacts. All grant

applications and presentations to the energy infrastructure and impact office must be made by

an appointed or elected government official.
N.D. Cent. Code § 57-36-14 — ND Code / Title 57 / Chapter 57-36 / Section 57-36-14
57-36-14. Procedure in case of seizure - Determination - Judgment
Status: in_force

57-36-14. Procedure in case of seizure - Determination - Judgment

The procedure in case of seizure of cigarettes, equipment, or any other product taxed

pursuant to this chapter must be as follows:

1. Upon the seizure of any cigarettes and within two days thereafter, the officer making

such seizure shall deliver an inventory of the property seized to the person from whom

such seizure was made, if known, and shall file a copy thereof with the tax

commissioner.

2. Within ten days after the date of the service of such inventory, the person from whom

the seizure was made, or any other person claiming an interest in the property seized,

may file a demand for a judicial determination of the question as to whether such

property was, or lawfully is, subject to seizure and forfeiture. Thereupon the tax

commissioner, within thirty days, shall institute an action in the district court of the

county where such seizure was made to determine the issue of forfeiture. Such action

must be brought in the name of the state of North Dakota and must be prosecuted by

the state's attorney, the tax commissioner, or the attorney general. The district court

shall hear such action as a court case and shall try and determine the issues of law

and fact involved.

3. In case a judgment of forfeiture is entered, the tax commissioner, unless the judgment

is stayed pending an appeal to the supreme court, as soon as convenient, shall

destroy the forfeited property.

4. In case a demand for a judicial determination is made and no action is commenced as

provided in this section, such property must be released by the tax commissioner and

redelivered to the person entitled thereto.

5. In the event that no demand for judicial determination is made, the seized property

must be deemed forfeited to the state by operation of law, and the tax commissioner

shall destroy the same.

6. In case of the seizure of an automobile, truck, boat, airplane, conveyance, vehicle, or

other means of transportation pursuant to the provisions of this chapter, the officer

making the seizure shall file an inventory, and upon a demand for a judicial

determination as provided in this section, the tax commissioner, within thirty days

thereafter, shall commence an action in the district court of the county where such

seizure was made to declare a forfeiture of such vehicle or other means of

transportation, and such action must be heard and determined as other forfeiture

actions instituted under this chapter.

7. Whenever the tax commissioner is satisfied that any person from whom property is

seized was acting in good faith and without intent to evade the revenue provisions of

this chapter, the tax commissioner shall release the property seized without further

legal proceedings.
N.D. Cent. Code § 57-33.2-01 — ND Code / Title 57 / Chapter 57-33.2 / Section 57-33.2-01
57-33.2-01. Definitions
Status: in_force

57-33.2-01. Definitions

As used in this chapter:

1. "Collector system" means all property used or constructed to interconnect individual

wind turbines within a wind farm into a common project, including step-up

transformers, electrical collection equipment, collector substation transformers, and

communication systems.

2. "Commissioner" means the state tax commissioner.

3. "Company" means an individual, partnership, corporation, limited liability company,

limited liability partnership, cooperative, or any other organization or association

engaged in generation, distribution, or transmission of electricity. A company subject to

taxation under chapter 57-06, is not a "company" for purposes of this chapter unless it

files an irrevocable election with the commissioner to be treated as a company under

this chapter by October 1, 2013, for taxable periods after December 31, 2013; by

October 1, 2014, for taxable periods after December 31, 2014; by October 1, 2015, for

taxable periods after December 31, 2015; or by October 1, 2016, for taxable periods

after December 31, 2016. Property subject to taxation under this chapter which is

owned by a company that is otherwise taxable under chapter 57-06 which files an

election under this chapter is exempt from taxation under chapter 57-06.

4. "Distribution company" means a company engaged in distribution of electricity for retail

sale to consumers in this state through distribution lines. The term does not include a

municipal electric utility operated under chapter 40-33 and that utility is not subject to

taxes under section 57-33.2-03.

5. "Distribution line" means a line to transmit electricity which operates at a voltage of

less than forty-one and six-tenths kilovolts.

6. "Retail sale" means transfer of electricity to the end-use consumer for consideration.

The term does not include the sale of electricity to a coal conversion facility that

became operational before January 1, 2009, and which is subject to taxation under

7. "Transmission company" means a company engaged in transmission of electricity

through transmission lines.

8. "Transmission line" means a line to transmit electrical energy which operates at a

voltage of forty-one and six-tenths kilovolts or more but does not include a line owned

or operated by an agency or instrumentality of the United States government.

9. "Wind farm" means all property used or constructed for the purpose of producing

electricity for commercial purposes utilizing the wind as an energy source and with a

nameplate capacity of at least two thousand five hundred kilowatts. The term includes

the collector system.

10. "Wind generator" means an individual wind turbine with a generation capacity of one

hundred kilowatts or more which is connected to a transmission or distribution system.
N.D. Cent. Code § 57-06-14.1 — ND Code / Title 57 / Chapter 57-06 / Section 57-06-14.1
57-06-14.1. Taxation of centrally assessed wind turbine electric generators
Status: in_force

57-06-14.1. Taxation of centrally assessed wind turbine electric generators

1. A centrally assessed wind turbine electric generation unit with a nameplate generation

capacity of one hundred kilowatts or more on which construction is completed before

January 1, 2015, must be valued at three percent of assessed value to determine

taxable valuation of the property except:

a. A centrally assessed wind turbine electric generation unit with a nameplate

generation capacity of one hundred kilowatts or more, for which a purchased

power agreement was executed after April 30, 2005, and before January 1, 2006,

and construction was completed after April 30, 2005, and before July 1, 2006,

must be valued at one and one-half percent of assessed value to determine

taxable valuation of the property; and

b. A centrally assessed wind turbine electric generation unit with a nameplate

generation capacity of one hundred kilowatts or more, on which construction is

completed after June 30, 2006, and before January 1, 2015, must be valued at

one and one-half percent of assessed value to determine taxable valuation of the

property.

2. A centrally assessed wind turbine electric generation unit with a nameplate generation

capacity of one hundred kilowatts or more, on which construction is completed after

December 31, 2014, or which is twenty years or more from the date of first

assessment, is subject to taxes in lieu of property taxes, to be determined as provided

in subsection 1 of section 57-33.2-04 and subject to any associated administrative

provisions of chapter 57-33.2.
N.D. Cent. Code § 57-01-06.1 — ND Code / Title 57 / Chapter 57-01 / Section 57-01-06.1
57-01-06.1. Statement of legislative intent concerning use of sales, market, and productivity studies
Status: in_force

57-01-06.1. Statement of legislative intent concerning use of sales, market, and

productivity studies.

It is the intent of the legislative assembly that local assessors, county directors of tax

equalization, and city, township, county, and state boards of equalization use the results of

sales, market, and productivity studies as a guide in making assessments and in equalizing

assessments of property in this state. The legislative assembly recognizes that sales of property

alone provide insufficient information to make accurate judgments concerning the market value

of property within the various counties of this state, particularly in view of the limited number of

sales which occur within a given period of time in many counties, and that, in order to get an

accurate picture of market value, consideration must be given to such factors as property

appraisals, productivity, and current usage of property.
N.D. Cent. Code § 57-38-47 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-47
57-38-47. Mandamus to compel filing return
Status: in_force

57-38-47. Mandamus to compel filing return

If any taxpayer fails to file a return within sixty days after the time prescribed in this chapter

and refuses to file such return within thirty days after having been notified by the tax

commissioner to do so, any judge of the district court, upon petition of the tax commissioner,

shall issue a writ of mandamus requiring such person to file a return. The order or notice upon

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

must be heard and determined on the return day, or on such day thereafter as the court shall fix,

having regard to the speediest possible determination of the case consistent with the rights of

the parties. The judgment must include costs in favor of the prevailing party. All writs and

process may be issued from the clerk's office in any county and, except as aforesaid, must be

returnable as the court shall order.
N.D. Cent. Code § 57-36-09.6 — ND Code / Title 57 / Chapter 57-36 / Section 57-36-09.6
57-36-09.6. General partner in a limited liability limited partnership liability
Status: in_force

57-36-09.6. General partner in a limited liability limited partnership liability

1. If a limited liability limited partnership taxable under this chapter fails for any reason to

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

charged with the responsibility for the preparation of the returns and payment of the

tax are personally liable for the partnership's failure. The dissolution of a limited liability

limited partnership does not discharge a general partner's liability for a prior failure of

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

may be assessed and collected pursuant to the provisions of this chapter.

2. If the general partners elect not to be personally liable for the failure to file the required

returns or to pay the tax due, the limited liability limited partnership must make a cash

deposit or post and maintain with the commissioner a bond or undertaking executed

by a surety company authorized to do business in this state. The cash deposit, bond,

or undertaking must be in an amount equal to the estimated annual tax liability of the

limited liability limited partnership.
N.D. Cent. Code § 57-43.1-20 — ND Code / Title 57 / Chapter 57-43.1 / Section 57-43.1-20
57-43.1-20. Tax chargeable to consumer
Status: repealed

57-43.1-20. Tax chargeable to consumer

Repealed by S.L. 1999, ch. 526, § 84.
N.D. Cent. Code § 57-60-09 — ND Code / Title 57 / Chapter 57-60 / Section 57-60-09
57-60-09. Proceedings and penalty on delinquency
Status: in_force

57-60-09. Proceedings and penalty on delinquency

If the tax provided for in this chapter becomes delinquent, there is hereby imposed a penalty

of five dollars or a sum equal to five percent of the tax due, whichever is greater, with interest at

the rate of one percent per month on the tax due, for each calendar month or fraction thereof

during which such delinquency continues, excepting the month within which such tax became

due, which must be collected in the manner hereinafter provided. If any person fails to make any

report herein required, within the time prescribed by law for such report, it is the duty of the

commissioner to examine the books, records, and files of such person to ascertain the amount

and value of such production to compute the tax thereon as provided herein, and the

commissioner shall add thereto the amount of any penalties accrued thereon. The

commissioner, for good cause shown, may waive the penalty or the interest provided by this

section.
N.D. Cent. Code § 57-02-14.1 — ND Code / Title 57 / Chapter 57-02 / Section 57-02-14.1
57-02-14.1. Tax exemption certificate for real property to be filed - Exceptions
Status: in_force

57-02-14.1. Tax exemption certificate for real property to be filed - Exceptions

Any person, corporations, limited liability companies, associations, or organizations owning

real property located within a municipality which claims that such real property is exempt from

assessment and taxation shall file with the assessor and with the county auditor a certificate

setting out all facts on which the claim for exemption is based, including the names of owners,

the date such property was acquired, the legal description, the use to which the property was

put during the twelve months preceding the assessment date, and any other information which

the assessor may request. This certificate shall be filed with the assessor and the county auditor

each year before the assessment date. If the certificate is not filed as provided herein, the

assessor shall regard the property as nonexempt property and shall assess it as such. The

provisions of this section shall not apply in any case when the real property is owned by the

United States or the state of North Dakota or any of its departments, institutions, agencies, or

political subdivisions.
N.D. Cent. Code § 57-40.2-11 — ND Code / Title 57 / Chapter 57-40.2 / Section 57-40.2-11
57-40.2-11. Tax paid on articles in other states or political subdivisions of other states
Status: in_force

57-40.2-11. Tax paid on articles in other states or political subdivisions of other

states.

If tax has been paid on any article or tangible personal property in any other state or political

subdivision thereof in respect to its sale or use in an amount less than the tax imposed by this

chapter, the provisions of this chapter apply, but in an amount equal to the difference between

the tax imposed by this chapter and the tax paid in the other state or political subdivision

thereof. If the tax paid in the other state or political subdivision thereof is the same or more, then

no tax is due on such article. The provisions of this section apply only if such other state or

political subdivision thereof allows a tax credit with respect to the retail sales and use taxes

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

The tax commissioner may require the taxpayer to provide written proof from the other state or

political subdivision that the tax was legally due and paid.
N.D. Cent. Code § 57-38.1-11 — ND Code / Title 57 / Chapter 57-38.1 / Section 57-38.1-11
57-38.1-11. Property owned and rented
Status: in_force

57-38.1-11. Property owned and rented

Property owned by the taxpayer is valued at its original cost. Property rented by the

taxpayer is valued at eight times the net annual rental rate. Net annual rental rate is the annual

rental rate paid by the taxpayer less any annual rental rate received by the taxpayer from

subrentals.
N.D. Cent. Code § 57-40.3-12 — ND Code / Title 57 / Chapter 57-40.3 / Section 57-40.3-12
57-40.3-12. Director to act as agent of tax commissioner in administration of motor vehicle use tax
Status: in_force

57-40.3-12. Director to act as agent of tax commissioner in administration of motor

vehicle use tax.

The state tax commissioner is charged with the administration of this chapter. The tax

commissioner may prescribe all rules and regulations, not inconsistent with the provisions of this

chapter, necessary and advisable for the proper and efficient administration of this chapter. The

collection of this motor vehicle excise tax must be carried out by the director of the department

of transportation who shall act as the agent of the state tax commissioner and who is subject to

all rules and regulations, not inconsistent with the provisions of this chapter, that may be

prescribed by the tax commissioner. The provisions of this chapter may not be construed as

preventing the collection of motor vehicle excise taxes by the tax commissioner when additional

motor vehicle excise taxes are determined by the tax commissioner to be due for a lease, option

to renew, or similar provision, or combination thereof, as provided under section 57-40.3-02.1

and in the course of any audit carried on by the tax commissioner. The director of the

department of transportation shall furnish sufficient information to the tax commissioner, relating

to all license or title applications for mobile homes or housetrailers purchased outside of the

state of North Dakota for use in this state, to enable the tax commissioner to collect use tax on

such mobile homes or housetrailers.
N.D. Cent. Code § 57-38-21 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-21
57-38-21. Net income defined - Computation
Status: repealed

57-38-21. Net income defined - Computation

Repealed by S.L. 1967, ch. 446, § 8.
N.D. Cent. Code § 57-39.2-20 — ND Code / Title 57 / Chapter 57-39.2 / Section 57-39.2-20
57-39.2-20. Tax, penalties, and other charges paid to commissioner - Disposition
Status: in_force

57-39.2-20. Tax, penalties, and other charges paid to commissioner - Disposition

All fees, taxes, penalties, and other charges imposed and collected under this chapter must

be paid to the commissioner in the form of a remittance payable to the commissioner, who shall

transmit each payment monthly to the state treasurer to be deposited in the state treasury to the

credit of the general fund.
N.D. Cent. Code § 57-38-67 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-67
57-38-67. Definitions applicable to sections 57-38-67 through 57-38-70
Status: repealed

57-38-67. Definitions applicable to sections 57-38-67 through 57-38-70

Repealed by S.L. 2009, ch. 545, § 32.
N.D. Cent. Code § 57-15-20.1 — ND Code / Title 57 / Chapter 57-15 / Section 57-15-20.1
57-15-20.1. Excess levies in townships - Authorization for more than one year
Status: in_force

57-15-20.1. Excess levies in townships - Authorization for more than one year

The board of township supervisors may submit the question of authorizing an excess levy

for not to exceed a total of five years, provided the notice of election and the ballot upon which

the authorization for the excess levy is submitted both contain the specific years for which such

authorization is sought. Upon approval by the voters as provided in section 57-17-05, such

excess levy may be levied for the years specified in the ballot.
N.D. Cent. Code § 57-22-18 — ND Code / Title 57 / Chapter 57-22 / Section 57-22-18
57-22-18. Conditional sales - Taxes payable before change of possession
Status: in_force

57-22-18. Conditional sales - Taxes payable before change of possession

If personal property has been sold or transferred under a conditional sale contract, the

owner, holder, or assignee of such contract may not attach nor repossess such property nor

acquire it by bill of sale, on account of the cancellation or foreclosure of such contract, until the

taxes levied upon the said property have been paid as follows:

1. For property other than mobile homes subject to tax under chapter 57-55, all taxes

levied upon the property must be paid in full.

2. For mobile homes subject to tax under chapter 57-55, the tax levied upon the property

for the current year and the most recent preceding year must be paid in full.
N.D. Cent. Code § 57-45-14 — ND Code / Title 57 / Chapter 57-45 / Section 57-45-14
57-45-14. When tax may be held invalid
Status: in_force

57-45-14. When tax may be held invalid

An assessment or tax based thereon may not be held invalid if it is possible to determine

definitely what property was assessed, the valuation fixed by the assessor, and the rate or

amount of tax levied, nor may it be held invalid for any defect in form, if the person or property

assessed in fact is subject to taxation, unless it appears that such irregularity resulted to the

prejudice of the party objecting, and in all actions in which the validity of any tax levied comes in

question, no tax may be held invalid unless it appears:

1. That the property assessed was not subject to taxation, or, in case of personal

property, that the person assessed was not liable to taxation at the time such

assessment was made, for the property or some part thereof assessed to that person;

2. If the tax is upon real property, that the description of the property intended to be

assessed, or the valuation thereof, cannot be definitely ascertained from the

assessment roll which is the basis of such tax, and if the tax is upon personal property

that the assessment roll does not contain either the name of the owner nor the

valuation thereof;

3. That the amount of taxes intended to be levied cannot be definitely ascertained from

the official record of the proceedings of the board or officers levying the tax;

4. That the taxes have been paid; or

5. That the taxes, or some part thereof, are in excess of the amount limited by law, or for

a purpose unauthorized by law, but in such case the court may not cancel the taxes,

except as to such excess or as to such unlawful purpose. When taxes are declared

partially void, the remainder stands as the original taxes.
N.D. Cent. Code § 57-43.3-10 — ND Code / Title 57 / Chapter 57-43.3 / Section 57-43.3-10
57-43.3-10. Qualification for exporter license
Status: in_force

57-43.3-10. 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 § 57-15-06 — ND Code / Title 57 / Chapter 57-15 / Section 57-15-06
57-15-06. County general fund levy
Status: in_force

57-15-06. County general fund levy

The board of county commissioners may levy property taxes for county general fund

purposes at a tax rate not exceeding sixty mills per dollar of taxable valuation of property in the

county.

Unless a specific exception is provided by statute, the county general fund levy limitation

under this section applies to all property taxes the board of county commissioners is authorized

to levy for general county purposes.
N.D. Cent. Code § 57-43.1-15 — ND Code / Title 57 / Chapter 57-43.1 / Section 57-43.1-15
57-43.1-15. Application for license - Issuance of license - Denial of license
Status: in_force

57-43.1-15. Application for license - Issuance of license - Denial of license

1. Upon receipt and approval of an application for a license, the license fee, and the

required security, the commissioner shall issue a license which shall be valid until it is

suspended, revoked for cause, or otherwise canceled. The license is not transferable.

2. A multiple license must be issued to a person who applies and qualifies for more than

one type of license.

3. The commissioner may refuse to issue a license to a person who has not provided the

required security, who failed to provide the information requested on the application,

who previously held a license which was revoked by the commissioner, who is a

subterfuge for the real party in interest who previously held a license that was revoked

by the commissioner, or upon other sufficient cause being shown. The commissioner

shall grant the person the right to a hearing in accordance with the provisions of

chapter 28-32. Written notice of the hearing must be served on the person at least ten

days prior to the date established for the hearing.
N.D. Cent. Code § 57-40.2-02.3 — ND Code / Title 57 / Chapter 57-40.2 / Section 57-40.2-02.3
57-40.2-02.3. Certain sellers located outside this state required to collect and remit sales taxes - Criteria
Status: in_force

57-40.2-02.3. Certain sellers located outside this state required to collect and remit

sales taxes - Criteria.

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

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

is subject to this chapter and chapter 57-39.2 and shall remit sales or use tax if the seller's

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

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

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

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

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

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

state.
N.D. Cent. Code § 57-43.1-12.1 — ND Code / Title 57 / Chapter 57-43.1 / Section 57-43.1-12.1
57-43.1-12.1. Credit for taxes paid on worthless accounts and refunds
Status: in_force

57-43.1-12.1. Credit for taxes paid on worthless accounts and refunds

Taxes paid on motor vehicle fuel represented by accounts found to be worthless, and

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

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

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

collected. If in any case the credit or any part of it cannot be utilized because of a

discontinuance of a business or for other valid reason, the amount may be refunded.
N.D. Cent. Code § 57-38-52 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-52
57-38-52. Field auditors
Status: repealed

57-38-52. Field auditors

Repealed by S.L. 1983, ch. 630, § 2.
N.D. Cent. Code § 57-43.1-25 — ND Code / Title 57 / Chapter 57-43.1 / Section 57-43.1-25
57-43.1-25. Retention of records - Subject to inspection
Status: in_force

57-43.1-25. Retention of records - Subject to inspection

A refiner, supplier, distributor, importer, exporter, terminal operator, and retailer shall

maintain and retain records of all motor vehicle fuel refined, purchased, imported, or otherwise

acquired; of all motor vehicle fuel exported, sold, distributed, and used; and of all inventory

records, for a period of not less than three years. Inventory records include physical readings,

metered readings of sales, delivery tickets, and delivery readings. The records are open to

inspection by the commissioner or by any agent or employee authorized by the commissioner

during business hours.
N.D. Cent. Code § 57-06-09 — ND Code / Title 57 / Chapter 57-06 / Section 57-06-09
57-06-09. Penalty for failure to furnish report
Status: in_force

57-06-09. Penalty for failure to furnish report

If any company refuses or neglects to make the report required by this chapter, or refuses

or neglects to furnish any information requested, the tax commissioner shall obtain the best

information available on the facts necessary to be known in order to discharge the tax

commissioner's duties with respect to the valuation and assessment of the property of the

company. If any company fails to make the report required under this chapter on or before the

first day of May of any year, the state board of equalization shall add twenty percent to the

assessed value of the property of the company for that year. If any company fails to make the

report required under this chapter on or before the first day of June of any year, the state board

of equalization shall add an additional ten percent to the assessed value of the property of the

company for that year. On or before the first day of June, for good cause shown, the tax

commissioner may waive all or any part of the penalty that attached under this section.
N.D. Cent. Code § 57-02-01.1 — ND Code / Title 57 / Chapter 57-02 / Section 57-02-01.1
57-02-01.1. Certification of assessors
Status: in_force

57-02-01.1. Certification of assessors

The state supervisor of assessments shall certify assessors as provided in this section.

1. To be certified as a class I assessor, an individual must:

a. Have a high school diploma or its equivalent.

b. Successfully complete one hundred eighty hours of assessment and appraisal

instruction approved by the state supervisor of assessments. The number of

hours of instruction determined necessary by the state supervisor of assessments

for each of the following topics is required:

(1) Tax administration.

(2) Principles and theory of value.

(3) Residential property appraisal.

(4) Commercial property appraisal.

(5) Agricultural property valuation.

2. To be certified as a class II assessor, an individual must:

a. Have a high school diploma or its equivalent.

b. Successfully complete eighty hours of assessment and appraisal instruction

approved by the state supervisor of assessments. The number of hours of

instruction determined necessary by the state supervisor of assessments for each

of the following topics is required:

(1) Tax administration.

(2) Principles and theory of value.

(3) Residential property appraisal.

(4) Commercial property appraisal.

(5) Agricultural property valuation.

3. The state supervisor of assessments may allow credit against required instruction in

any topic under subdivision b of subsection 1 and subdivision b of subsection 2 upon

receipt of documented training in this state or another state in the topic.

4. An individual appointed as an assessor must hold the required assessor certificate at

the time of appointment or obtain that certificate within two years after initial

appointment or by July 31, 2017, whichever is later. An assessor who does not obtain

the required certificate within two years after initial appointment or by July 31, 2017,

whichever is later, or who does not maintain that certificate in good standing is not

eligible for re-appointment.

5. An assessor certificate is valid for a term of two years from the first day of the calendar

year for which it becomes effective.

6. A class I assessor certificate may be renewed if the holder has completed twenty

hours of approved classroom instruction or seminars during the term of the certificate.

For purposes of this subsection, an assessor certificate holder is entitled to one and

one-half hours of credit for each hour spent as an instructor of approved classroom

instruction or seminars during the term of the certificate.

7. A class II assessor certificate may be renewed if the holder has completed ten hours of

approved classroom instruction or seminars during the term of the certificate.

8. The state supervisor of assessments shall notify the holder of an assessor certificate

of the time for application for renewal of the individual's certificate. The state

supervisor of assessments shall notify the governing body of the taxing district

employing an assessor whose certificate is not renewed or whose certificate is

suspended or revoked.

9. Any person who is denied a certificate under this section may appeal to the tax

commissioner for a hearing under chapter 28-32.

10. The tax commissioner may adopt rules under chapter 28-32 for the administration of

this section.
N.D. Cent. Code § 57-51-16 — ND Code / Title 57 / Chapter 57-51 / Section 57-51-16
57-51-16. Distribution of proceeds in certain cases
Status: in_force

57-51-16. Distribution of proceeds in certain cases

If gross production tax is paid to the commissioner and the reports accompanying such tax

are insufficient to enable the commissioner to determine the source, by county, from which it is

produced, the state treasurer shall allocate those revenues under this section. In the first

distribution to counties under section 57-51-15 which occurs after June gross production tax

revenues are received by the state treasurer for allocation, the revenue under this section must

be allocated among counties in the same proportions that revenue was allocated among

counties that received distributions under section 57-51-15 during the year ended June thirtieth.

Revenue received by the county under this section must be allocated within the county as

provided in section 57-51-15.
N.D. Cent. Code § 57-01-14 — ND Code / Title 57 / Chapter 57-01 / Section 57-01-14
57-01-14. Tax information furnished by United States secretary of the treasury - Penalty for disclosure
Status: in_force

57-01-14. Tax information furnished by United States secretary of the treasury -

Penalty for disclosure.

Except as authorized by the United States Internal Revenue Code of 1954, it is unlawful for

the state tax commissioner or any of the commissioner's employees or legal representatives to

disclose to any person any return or return information opened to inspection by or disclosed by

the United States secretary of the treasury pursuant to section 6103 of the United States

Internal Revenue Code of 1954 [26 U.S.C. 6103] to the state tax commissioner or any of the

commissioner's employees or legal representatives for the administration of the tax laws

administered by the state tax commissioner. For the purposes of this section, the terms "return"

and "return information" have the same meanings as are provided in section 6103 of the United

States Internal Revenue Code of 1954 [26 U.S.C. 6103], and "state tax commissioner" and "any

of the commissioner's employees or legal representatives" include a former state tax

commissioner and a former employee or legal representative of the state tax commissioner. Any

person who violates this section is guilty of a class C felony as provided in section 12.1-13-01.
N.D. Cent. Code § 57-39.9-01 — ND Code / Title 57 / Chapter 57-39.9 / Section 57-39.9-01
57-39.9-01. Authority to enter state-tribal sales, use, and gross receipts tax agreements
Status: in_force

57-39.9-01. Authority to enter state-tribal sales, use, and gross receipts tax

agreements.

The governor, in consultation with the tax commissioner, may enter separate agreements on

behalf of the state with the governing body of the Three Affiliated Tribes of the Fort Berthold

Reservation, Sisseton-Wahpeton Oyate of the Lake Traverse Reservation, Spirit Lake Tribe,

Standing Rock Sioux Tribe, and Turtle Mountain Band of Chippewa Indians, which comply with

this chapter relating to the collection, administration, enforcement, and allocation of state sales,

use, and gross receipts taxes imposed and collected within the exterior boundaries of the Fort

Berthold Reservation, that portion of the Lake Traverse Reservation located in this state, the

Spirit Lake Reservation, that portion of the Standing Rock Reservation located in this state, or

the Turtle Mountain Reservation. The tax commissioner shall conduct a review of any proposed

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

An agreement under this chapter must include the sales tax, use tax, farm machinery gross

receipts tax, and the alcoholic beverages gross receipts tax.
N.D. Cent. Code § 57-38.6-02 — ND Code / Title 57 / Chapter 57-38.6 / Section 57-38.6-02
57-38.6-02. Certification - Investment reporting by qualified businesses
Status: in_force

57-38.6-02. Certification - Investment reporting by qualified businesses

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

business meets the requirements of subsection 5 of section 57-38.6-01. The director

shall establish the necessary forms and procedures for certifying qualified businesses.

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

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

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

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

subsection 3.

3. The director may not certify more than ten qualified businesses during each calendar

year. This limitation does not apply to a qualified business that is seeking recertification

during the calendar year.

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

certification letter must include:

a. The certification effective date.

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

from the certification effective date.
N.D. Cent. Code § 57-02-08.1 — ND Code / Title 57 / Chapter 57-02 / Section 57-02-08.1
57-02-08.1. Homestead credit
Status: in_force

57-02-08.1. Homestead credit

1. a. Any person sixty-five years of age or older or permanently and totally disabled, in

the year in which the tax was levied, with an income that does not exceed the

limitations of subdivision c is entitled to receive a reduction in the assessment on

the taxable valuation on the person's homestead. An exemption under this

subsection applies regardless of whether the person is the head of a family.

b. The exemption under this subsection continues to apply if the person does not

reside in the homestead and the person's absence is due to confinement in a

nursing home, hospital, or other care facility, for as long as the portion of the

homestead previously occupied by the person is not rented to another person.

c. The exemption must be determined according to the following schedule:

(1) If the person's income is not in excess of forty thousand dollars, a reduction

of one hundred percent of the taxable valuation of the person's homestead

up to a maximum reduction of nine thousand dollars of taxable valuation.

(2) If the person's income is in excess of forty thousand dollars and not in

excess of seventy thousand dollars, a reduction of fifty percent of the

taxable valuation of the person's homestead up to a maximum reduction of

four thousand five hundred dollars of taxable valuation.

d. Persons residing together, as spouses or when one or more is a dependent of

another, are entitled to only one exemption between or among them under this

subsection. Persons residing together, who are not spouses or dependents, who

are co-owners of the property are each entitled to a percentage of a full

exemption under this subsection equal to their ownership interests in the

property.

e. This subsection does not reduce the liability of any person for special

assessments levied upon any property.

f. Any person claiming the exemption under this subsection shall sign a verified

statement of facts establishing the person's eligibility. Any income information

contained in the statement of facts is a confidential record.

g. The assessor shall attach the statement filed under subdivision f to the

assessment sheet and shall show the reduction on the assessment sheet.

h. An exemption under this subsection terminates at the end of the taxable year of

the death of the applicant.

2. a. Any person who would qualify for an exemption under subdivisions a and c of

subsection 1 except for the fact that the person rents living quarters is eligible for

refund of a portion of the person's annual rent deemed by this subsection to

constitute the payment of property tax.

b. For the purpose of this subsection, twenty percent of the annual rent, exclusive of

any federal rent subsidy and of charges for any utilities, services, furniture,

furnishings, or personal property appliances furnished by the landlord as part of

the rental agreement, whether expressly set out in the rental agreement, must be

considered as payment made for property tax. When any part of the twenty

percent of the annual rent exceeds four percent of the annual income of a

qualified applicant, the applicant is entitled to receive a refund from the state

general fund for that amount in excess of four percent of the person's annual

income, but the refund may not be in excess of six hundred dollars. If the

calculation for the refund is less than five dollars, a minimum of five dollars must

be sent to the qualifying applicant.

c. Persons who reside together, as spouses or when one or more is a dependent of

another, are entitled to only one refund between or among them under this

subsection. Persons who reside together in a rental unit, who are not spouses or

dependents, are each entitled to apply for a refund based on the rent paid by that

person.

d. Each application for refund under this subsection must be made to the tax

commissioner before the first day of June of each year by the person claiming the

refund. The tax commissioner may grant an extension of time to file an

application for good cause. The tax commissioner shall issue refunds to

applicants.

e. This subsection does not apply to rents or fees paid by a person for any living

quarters, including a nursing home licensed pursuant to section 23-16-01, if those

living quarters are exempt from property taxation and the owner is not making a

payment in lieu of property taxes.

f. A person may not receive a refund under this section for a taxable year in which

that person received an exemption under subsection 1.

3. All forms necessary to effectuate this section must be prescribed, designed, and made

available by the tax commissioner. The county directors of tax equalization shall make

these forms available upon request.

4. A person whose homestead is a farm structure exempt from taxation under

subsection 15 of section 57-02-08 may not receive any property tax credit under this

section.

5. For the purposes of this section:

a. "Dependent" has the same meaning it has for federal income tax purposes.

b. "Homestead" has the same meaning as provided in section 47-18-01.

c. "Income" means income for the most recent complete taxable year from all

sources, including the income of any dependent of the applicant, and including

any county, state, or federal public assistance benefits, social security, or other

retirement benefits, but excluding any federal rent subsidy, any amount excluded

from income by federal or state law with the exception of income from social

security benefits, and medical expenses paid during the year by the applicant or

the applicant's dependent which is not compensated by insurance or other

means.

d. "Medical expenses" has the same meaning as it has for state income tax

purposes, except that for transportation for medical care the person may use the

standard mileage rate allowed for state officer and employee use of a motor

vehicle under section 54-06-09.

e. "Permanently and totally disabled" means the inability to engage in any

substantial gainful activity by reason of any medically determinable physical or

mental impairment which can be expected to result in death or has lasted or can

be expected to last for a continuous period of not less than twelve months as

established by a certificate from a licensed physician or a written determination of

disability from the social security administration or any federal or state agency

that has authority to certify an individual's disability.
N.D. Cent. Code § 57-15-51.1 — ND Code / Title 57 / Chapter 57-15 / Section 57-15-51.1
57-15-51.1. Funding for township emergency medical service
Status: in_force

57-15-51.1. Funding for township emergency medical service

The qualified 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 subsidizing

township emergency medical service. In providing for emergency medical service, the board of

supervisors may cooperate with one or more additional townships or with a city, county, or rural

ambulance service district in accordance with chapter 54-40.
N.D. Cent. Code § 57-39.2-12 — ND Code / Title 57 / Chapter 57-39.2 / Section 57-39.2-12
57-39.2-12. Payment of tax - Bond - Creation of lien
Status: in_force

57-39.2-12. Payment of tax - Bond - Creation of lien

1. The tax levied under this chapter is due and payable in quarterly installments on or

before the last day of the month next succeeding each calendar quarterly period,

except that if total sales subject to sales and use taxes for the preceding calendar year

for any business which has been issued a sales tax permit equal or exceed three

hundred thirty-three thousand dollars, the tax levied under this chapter is payable

monthly on or before the last day of the next succeeding month. The tax commissioner

may, upon request and for good cause shown, waive the requirement to file and remit

monthly. The retailer shall pay the total tax due in the manner prescribed by the tax

commissioner. Penalties and interest for failure to file a return, for filing an incorrect

return, or for failure to pay the tax due are those prescribed in section 57-39.2-18. If

the total of sales subject to the tax decreases below three hundred thirty-three

thousand dollars for any succeeding year, the retailer may return to quarterly filing and

payments. When there is a sale of any business by any retailer or when any business

is discontinued by a retailer, the tax becomes due immediately prior to the sale or

discontinuance of the business and if not paid within fifteen days thereafter it becomes

delinquent and subject to the penalties provided in section 57-39.2-18. In the event of

a business reorganization in which the ownership of the business organization remains

in the same person or persons as prior to the reorganization, the total sales subject to

sales and use taxes for the preceding calendar year for the business that was

reorganized must be used to determine whether the tax is payable monthly under this

subsection.

2. Every retailer, at the time of making the return required hereunder, shall compute and

pay to the commissioner the tax due for the preceding period.

3. The commissioner, when in the commissioner's judgment it is necessary and advisable

to do so in order to secure the collection of the tax levied under this chapter, may

require any person subject to such tax to file with the commissioner a bond, issued by

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

insurance commissioner as to solvency and responsibility in such amount as the

commissioner may fix, to secure the payment of any tax and penalties due or which

may become due from such person. In lieu of such bond, securities approved by the

commissioner in such amounts as the commissioner prescribes, may be deposited

with the commissioner, which securities must be kept in the custody of the

commissioner and may be sold by the commissioner at public or private sale, without

notice to the depositor thereof, if it becomes necessary so to do in order to recover any

tax and penalties due. All moneys deposited as security with the commissioner under

the provisions of this subsection must be paid by the commissioner to the state

treasurer and must be credited by the state treasurer into a special fund to be known

as the retail sales and use tax security trust fund. If any tax, penalty, or costs imposed

by this chapter are not paid when due, by the person depositing moneys with the

commissioner as security for the payment of tax, penalty, or costs imposed by this

chapter, the commissioner shall certify that information to the director of the office of

management and budget who shall transmit the money to the commissioner who shall

apply the money deposited by the person or so much thereof as is necessary to satisfy

the tax and penalties due. The commissioner, when in the commissioner's judgment it

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

certify that information to the director of the office of management and budget who

shall pay the unused money to the person entitled thereto.

4. 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.

5. A retailer required to file monthly returns under subsection 1 shall file the returns by an

electronic method approved by the commissioner. A retailer that does not comply with

the requirement to file reports electronically is deemed to have failed to file the sales

and use tax returns as provided in section 57-39.2-15 and is subject to the penalties

provided in section 57-39.2-18. The commissioner may, for good cause shown, waive

the filing requirements of this subsection.
N.D. Cent. Code § 57-43.1-41 — ND Code / Title 57 / Chapter 57-43.1 / Section 57-43.1-41
57-43.1-41. Authorization of the commissioner
Status: repealed

57-43.1-41. Authorization of the commissioner

Repealed by S.L. 1993, ch. 564, § 7.
N.D. Cent. Code § 57-22-11 — ND Code / Title 57 / Chapter 57-22 / Section 57-22-11
57-22-11. Cancellation of uncollectible taxes
Status: in_force

57-22-11. Cancellation of uncollectible taxes

At its regular meeting in January of each year, the board of county commissioners shall

examine the sheriff's report on personal property taxes and compare the same with the tax lists

of the auditor and treasurer, and, upon such report, may cancel such taxes as the board is

satisfied cannot be collected. The items of tax so canceled must be noted on the tax lists of the

treasurer and auditor. The auditor forthwith shall make a report to the sheriff of the tax items

canceled and the same must be credited to the county.
N.D. Cent. Code § 57-65-04 — ND Code / Title 57 / Chapter 57-65 / Section 57-65-04
57-65-04. Type of tax
Status: in_force

57-65-04. Type of tax

For purposes of interpreting section 5 of article X of the Constitution of North Dakota,

relating to federal land bank taxation and to the taxation of other governmental entities if their

immunity from taxation has been waived, the tax under this chapter is a real property tax on

subsurface mineral-producing estates and interests.
N.D. Cent. Code § 57-15-01.1 — ND Code / Title 57 / Chapter 57-15 / Section 57-15-01.1
57-15-01.1. Protection of taxpayers and taxing districts
Status: in_force

57-15-01.1. Protection of taxpayers and taxing districts

Each taxing district may levy the lesser of the amount in dollars as certified in the budget of

the governing body, or the amount in dollars as allowed in this section, subject to the following:

1. No taxing district may levy more taxes expressed in dollars than the amounts allowed

by this section.

2. For purposes of this section:

a. "Base year" means the taxing district's taxable year with the highest amount

levied in dollars in property taxes of the three taxable years immediately

preceding the budget year;

b. "Budget year" means the taxing district's year for which the levy is being

determined under this section;

c. "Calculated mill rate" means the mill rate that results from dividing the base year

taxes levied by the sum of the taxable value of the taxable property in the base

year plus the taxable value of the property exempt by local discretion or

charitable status, calculated in the same manner as the taxable property; and

d. "Property exempt by local discretion or charitable status" means property

exempted from taxation as new or expanding businesses under chapter 40-57.1;

improvements to property under chapter 57-02.2; or buildings belonging to

institutions of public charity, new single-family residential or townhouse or

condominium property, property used for early childhood services, or pollution

abatement improvements under section 57-02-08.

3. A taxing district may elect to levy the amount levied in dollars in the base year. Any

levy under this section must be specifically approved by a resolution approved by the

governing body of the taxing district. Before determining the levy limitation under this

section, the dollar amount levied in the base year must be:

a. Reduced by an amount equal to the sum determined by application of the base

year's calculated mill rate for that taxing district to the final base year taxable

valuation of any taxable property and property exempt by local discretion or

charitable status which is not included in the taxing district for the budget year but

was included in the taxing district for the base year.

b. Increased by an amount equal to the sum determined by the application of the

base year's calculated mill rate for that taxing district to the final budget year

taxable valuation of any taxable property or property exempt by local discretion or

charitable status which was not included in the taxing district for the base year but

which is included in the taxing district for the budget year.

c. Reduced to reflect expired temporary mill levy increases authorized by the

electors of the taxing district. For purposes of this subdivision, an expired

temporary mill levy increase does not include a school district general fund mill

rate exceeding one hundred ten mills which has expired or has not received

approval of electors for an extension under subsection 2 of section 57-64-03.

d. Reduced by the amount of state aid under chapter 15.1-27, which is determined

by multiplying the budget year taxable valuation of the school district by the lesser

of the base year mill rate of the school district minus sixty mills or fifty mills, if the

base year is a taxable year before 2013.

4. In addition to any other levy limitation factor under this section, a taxing district may

increase its levy in dollars to reflect new or increased mill levies authorized by the

legislative assembly or authorized by the electors of the taxing district.

5. Under this section a taxing district may supersede any applicable mill levy limitations

otherwise provided by law, or a taxing district may levy up to the mill levy limitations

otherwise provided by law without reference to this section, but the provisions of this

section do not apply to the following:

a. Any irrepealable tax to pay bonded indebtedness levied pursuant to section 16 of

article X of the Constitution of North Dakota.

b. The one-mill levy for the state medical center authorized by section 10 of article X

of the Constitution of North Dakota.

6. A school district choosing to determine its levy authority under this section may apply

subsection 3 only to the amount in dollars levied for general fund purposes under

section 57-15-14 or, if the levy in the base year included separate general fund and

special fund levies under sections 57-15-14 and 57-15-14.2, the school district may

apply subsection 3 to the total amount levied in dollars in the base year for both the

general fund and special fund accounts. School district levies under any section other

than section 57-15-14 may be made within applicable limitations but those levies are

not subject to subsection 3.

7. Optional levies under this section may be used by any city or county that has adopted

a home rule charter unless the provisions of the charter supersede state laws related

to property tax levy limitations.
N.D. Cent. Code § 57-01-12 — ND Code / Title 57 / Chapter 57-01 / Section 57-01-12
57-01-12. Approval of refunds by tax commissioner
Status: repealed

57-01-12. Approval of refunds by tax commissioner

Repealed by S.L. 1983, ch. 639, § 2.
N.D. Cent. Code § 57-38-06.1 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-06.1
57-38-06.1. Exemptions for nonresident individual
Status: repealed

57-38-06.1. Exemptions for nonresident individual

Repealed by S.L. 2009, ch. 545, § 32.
N.D. Cent. Code § 57-38-01.24 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-01.24
57-38-01.24. Internship employment tax credit
Status: in_force

57-38-01.24. Internship employment tax credit

1. A taxpayer that is an employer within this state is entitled to a credit as determined

under this section against state income tax liability under section 57-38-30 or

57-38-30.3 for qualified compensation paid to an intern employed in this state by the

taxpayer. To qualify for the credit under this section, the internship program must meet

the following qualifications:

a. The intern must be an enrolled student in an institution of higher education or

vocational technical education program who is seeking a degree or a certification

of completion in a major field of study closely related to the work experience

performed for the taxpayer;

b. The internship must be taken for academic credit or count toward the completion

of a vocational technical education program;

c. The intern must be supervised and evaluated by the taxpayer; and

d. The internship position must be located in this state.

2. The amount of the credit to which a taxpayer is entitled is ten percent of the stipend or

salary paid to a college intern employed by the taxpayer. A taxpayer may not receive

more than three thousand dollars in total credits under this section for all taxable years

combined.

a. The tax credit under this section applies to a stipend or salary for not more than

five interns employed at the same time.

b. A passthrough entity that is entitled to the credit under this section must be

considered to be the taxpayer for purposes of calculating the credit. The amount

of the allowable credit must be determined at the passthrough entity level. The

total credit determined at the entity level must be passed through to the partners,

shareholders, or members in proportion to their respective interests in the

passthrough entity.
N.D. Cent. Code § 57-39.2-03.9 — ND Code / Title 57 / Chapter 57-39.2 / Section 57-39.2-03.9
57-39.2-03.9. Sales tax on tobacco products
Status: in_force

57-39.2-03.9. Sales tax on tobacco products

Notwithstanding any other provision of law, the sales taxes imposed by this chapter apply to

the gross receipts of retailers from all sales at retail of cigarettes, cigars, and other tobacco

products. For purposes of this section, "gross receipts" from the sale of cigarettes, cigars, and

other tobacco products includes any other taxes imposed on such merchandise or its use or on

the retail or other sale of such merchandise.
N.D. Cent. Code § 57-15-07 — ND Code / Title 57 / Chapter 57-15 / Section 57-15-07
57-15-07. City tax levies
Status: in_force

57-15-07. City tax levies

The governing body, in levying city taxes, is limited by the amount necessary to meet the

appropriations included in the city budget for the ensuing fiscal year and to provide a reserve

fund as limited in this chapter, together with a tax sufficient in amount to pay the interest on the

bonded debt of the municipality, and to provide a sinking fund to pay the principal at maturity.
N.D. Cent. Code § 57-38-59.2 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-59.2
57-38-59.2. Withholding of lottery winnings
Status: in_force

57-38-59.2. Withholding of lottery winnings

The North Dakota lottery shall deduct and withhold at the highest marginal rate provided in

section 57-38-30.3 of the total proceeds of state lottery winnings as North Dakota withholding

tax if the winnings are subject to withholding. For purposes of this section, "winnings subject to

withholding" means the proceeds in excess of five thousand dollars won from a lottery game

operated pursuant to chapter 53-12. Every person who receives a payment from the winnings

that are subject to withholding shall furnish the lottery director with a statement, made under the

penalties of perjury, containing the name, address, and taxpayer identification number of the

recipient. The North Dakota lottery shall file returns as provided in section 57-38-60 and is liable

for the payment of the tax required to be withheld but is not liable to any person for the amount

of the payment.
N.D. Cent. Code § 57-08-05 — ND Code / Title 57 / Chapter 57-08 / Section 57-08-05
57-08-05. Tax actions by utility - Manner of trial - Tender
Status: in_force

57-08-05. Tax actions by utility - Manner of trial - Tender

In any action, suit, or proceeding brought by a utility, in the state courts, to set aside,

restrain, or postpone the payment or collection of any tax levied upon the property of the utility,

no injunction, order, or writ to enjoin or restrain the payment or collection of the tax may issue,

or be continued in force, unless said company pays to the county treasurer of each county in

which a portion of such property is located, for the use of the county, the amount of taxes which

the court shall determine primarily to be justly and equitably due from such company. Such

primary determination must be made by the state court in which the action, suit, or proceeding is

pending, upon motion, summarily and without delay.
N.D. Cent. Code § 57-36-27 — ND Code / Title 57 / Chapter 57-36 / Section 57-36-27
57-36-27. Consumer's use tax - Cigarettes - Reports - Remittances
Status: in_force

57-36-27. Consumer's use tax - Cigarettes - Reports - Remittances

1. A tax is hereby imposed upon the use or storage by consumers of cigarettes in this

state, and upon such consumers, at the following rates:

a. On cigarettes weighing not more than three pounds [1360.78 grams] per

thousand, five mills on each such cigarette.

b. On cigarettes weighing more than three pounds [1360.78 grams] per thousand,

five and one-half mills on each such cigarette.

2. This tax does not apply if the tax imposed by section 57-36-06 has been paid.

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

preceding calendar quarter has acquired title or possession of cigarettes for use or

storage in this state, upon which cigarettes the tax imposed by section 57-36-06 has

not been paid, shall file a return with the tax commissioner showing the quantity of

cigarettes so acquired. The return must be made upon a form furnished and

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

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

the full unpaid tax liability shown by it.

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

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

and information.

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

or remit the tax as herein required, the tax commissioner has the authority to make an

assessment of tax against the consumer according to the commissioner's best

judgment and information.

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

assessments, protests thereto, hearings thereon, interest and penalties, and

collections of taxes are applicable to consumers under this section in like manner as

though set out in full herein.
N.D. Cent. Code § 57-14-06 — ND Code / Title 57 / Chapter 57-14 / Section 57-14-06
57-14-06. Auditor to keep roll of omitted property
Status: in_force

57-14-06. Auditor to keep roll of omitted property

The county auditor of each county shall keep a book to be called "Assessment Roll of

Property Which has Escaped Taxation", in which the county auditor shall enter from time to time

all real property, which has been omitted in the assessment of any previous year or years, or the

assessment of which has been set aside by the judgment of any court, such property thereby

having escaped taxation. If omitted property is assessed for a prior year or years, the county

auditor shall enter the assessment of such property in the assessment roll of property which has

escaped taxation at the rate and in the amount for which such omitted property should have

been assessed in said year or years. Omitted property must be assessed for each year during

which it escaped assessment and taxation.
N.D. Cent. Code § 57-21-02 — ND Code / Title 57 / Chapter 57-21 / Section 57-21-02
57-21-02. Notice to be given
Status: in_force

57-21-02. Notice to be given

A copy of the petition prescribed by section 57-21-01, and a notice of hearing thereon, must

be served upon the tenant and upon the owner of the real property in the manner provided by

law for the service of a summons in district court, or, upon order of the court endorsed upon the

notice of hearing, the said petition and notice may be served by mailing a copy of each by

registered or certified mail to the tenant, and a like copy to the owner of the record title of said

property, at the tenant's and owner's last-known post-office address, or to such address as may

appear of record in the office of the recorder or of the county treasurer, and in such case the

return registry receipt of the post office is prima facie proof of the mailing of such notice and of

its receipt by the tenant and the owner to whom it was mailed.
N.D. Cent. Code § 57-22-32 — ND Code / Title 57 / Chapter 57-22 / Section 57-22-32
57-22-32. Collection from tax debtor who moves to another county - Duty of county auditor
Status: in_force

57-22-32. Collection from tax debtor who moves to another county - Duty of county

auditor.

Upon the removal of a delinquent tax debtor from the county, collection must be made from

the debtor in the manner following:

1. In case of the removal of any delinquent tax debtor from the county in which the

debtor's personal property was taxed to any other county in this state, the assessor

immediately shall make a proper effort to ascertain the place of the debtor's

destination and to report the place to the county auditor. The county auditor shall

prepare and forward to the recorder of the county to which the tax debtor has

removed, unless the board of county commissioners designates a different official of

that county, a statement of the amount of the delinquent taxes, including penalties and

costs that may have attached, specifying the value of property on which the taxes

were levied.

2. On receipt of the statement, the recorder, or designated official, receiving the

statement shall issue a warrant to the sheriff of the county, and the sheriff shall

proceed immediately to collect the taxes in the manner in which the sheriff collects

delinquent taxes in the county. The sheriff shall collect from the tax debtor an

additional sum of ten dollars. The sum must be paid to the recorder, or designated

official, as the fee for issuing the warrant, and all taxes collected must be remitted by

the sheriff to the treasurer of the county to which the taxes belong, together with the

original statement of account, and if any taxes remain unpaid a statement must be

made of the reason, and proper entries must be made on the tax lists of the county

where the tax was levied.
N.D. Cent. Code § 57-12-06 — ND Code / Title 57 / Chapter 57-12 / Section 57-12-06
57-12-06. County board of equalization - Equalizing between assessment districts and between properties
Status: in_force

57-12-06. County board of equalization - Equalizing between assessment districts and

between properties.

1. The rules prescribed in section 57-12-05 apply when the board of county

commissioners is equalizing assessments between the several assessment and taxing

districts in the county provided that in such case, except as otherwise provided in

subsection 2, the board may raise or lower the valuation of classes of property only so

as to equalize the assessments as between districts.

2. Notwithstanding any other provision of this section:

a. The county board of equalization after notice to the local board of equalization

may reduce the assessment on any separate piece or parcel of real estate even

though such property was assessed in a city or township having a local board of

equalization. The county board of equalization may not reduce any such

assessment unless the owner of the property or the person to whom it was

assessed first appeals to the county board of equalization, either by appearing

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

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

reduction are made known to the board. The proceedings of the board shall show

the manner in which the appeal was made known to the board and the reasons

for granting any reduction in any such assessment.

b. The county board of equalization after notice to the local board of equalization

may increase the assessment on any separate piece or parcel of real property

even though such property was assessed in a city or township having a local

board of equalization.

c. If the county board of equalization during the course of its equalization sessions

determines that any property of any person has been listed and assessed in the

wrong classification, it shall direct the county auditor to correct the listing so as to

include such assessment in the correct classification.

3. The owner of any separate piece or parcel of real estate that has been assessed may

appeal the assessment thereon to the state board of equalization as provided in

section 57-13-04; provided, however, that such owner has first appealed the

assessment to the local equalization board of the taxing district in which the property

was assessed and to the county board of equalization of the county in which the

property was assessed. Notwithstanding this requirement, an owner of property which

has been subjected to a new assessment authorized under section 57-14-08 may

appeal the new assessment to the state board of equalization in the manner provided

for in section 57-14-08.
N.D. Cent. Code § 57-36-23 — ND Code / Title 57 / Chapter 57-36 / Section 57-36-23
57-36-23. Separate and additional tax on the sale of cigarettes - Collection - Allocation of revenue - Tax avoidance prohibited - Penalty
Status: repealed

57-36-23. Separate and additional tax on the sale of cigarettes - Collection - Allocation

of revenue - Tax avoidance prohibited - Penalty.

Repealed by S.L. 1965, ch. 403, § 23.
N.D. Cent. Code § 57-38-01.28 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-01.28
57-38-01.28. Marriage penalty credit
Status: in_force

57-38-01.28. Marriage penalty credit

1. A married couple filing a joint return under section 57-38-30.3 is allowed a credit of not

to exceed three hundred dollars per couple as determined under this section. The tax

commissioner shall adjust the maximum amount of the credit under this subsection

each taxable year at the time and rate adjustments are made to rate schedules under

subdivision g of subsection 1 of section 57-38-30.3.

2. The credit under this section is the difference between the tax on the couple's joint

North Dakota taxable income under the rates and income levels in subdivision b of

subsection 1 of section 57-38-30.3 and the sum of the tax under the rates and income

levels of subdivision a of subsection 1 of section 57-38-30.3 on the qualified income of

the lesser-earning spouse, and the tax under the rates and income levels of

subdivision a of subsection 1 of section 57-38-30.3 on the couple's joint North Dakota

taxable income, minus the qualified income of the lesser-earning spouse.

3. For a nonresident or part-year resident, the credit under this section must be adjusted

based on the percentage calculated under subdivision f of subsection 1 of section

57-38-30.3.

4. For purposes of this section:

a. "Qualifying income" means the sum of the following, to the extent included in

North Dakota taxable income:

(1) Earned income as defined in section 32(c)(2) of the Internal Revenue Code;

and

(2) Income received from a retirement pension, profit-sharing, stock bonus, or

annuity plan.

b. "Qualifying income of the lesser-earning spouse" means the qualifying income of

the spouse with the lesser amount of qualifying income for the taxable year minus

the sum of:

(1) The amount for one exemption under section 151(d) of the Internal Revenue

Code; and

(2) One-half of the amount of the standard deduction under section 63(c)(2)(A)

(4) of the Internal Revenue Code.
N.D. Cent. Code § 57-38.1-03 — ND Code / Title 57 / Chapter 57-38.1 / Section 57-38.1-03
57-38.1-03. Nonresident taxpayer
Status: in_force

57-38.1-03. Nonresident taxpayer

For purposes of allocation and apportionment of income under this chapter, a taxpayer is

taxable in another state if:

1. In that state the taxpayer is subject to a net income tax, a franchise tax measured by

net income, a franchise tax for the privilege of doing business, or a corporate stock

tax; or

2. That state has jurisdiction to subject the taxpayer to a net income tax regardless of

whether, in fact, the state does or does not.
N.D. Cent. Code § 57-40.5-08 — ND Code / Title 57 / Chapter 57-40.5 / Section 57-40.5-08
57-40.5-08. Credit for excise tax paid in other states - Reciprocity
Status: in_force

57-40.5-08. Credit for excise tax paid in other states - Reciprocity

If any aircraft has been subjected to a sales tax, use tax, or excise tax in any other state, in

an amount less than the tax imposed by this chapter, the provisions of this chapter apply at a

rate measured by the difference between the rate fixed in this chapter and the rate by which the

previous tax paid in the other state upon the sale or use was computed. If the tax imposed in

another state equals or exceeds the tax imposed by this chapter, then no tax is due on such

aircraft. The provisions of this section apply only if such other state allows a credit with respect

to the excise tax imposed by this chapter which is substantially similar in effect to the credit

allowed by this section.
N.D. Cent. Code § 57-43.2-33 — ND Code / Title 57 / Chapter 57-43.2 / Section 57-43.2-33
57-43.2-33. Occasional trip permits
Status: repealed

57-43.2-33. Occasional trip permits

Repealed by S.L. 1999, ch. 526, § 84.
N.D. Cent. Code § 57-39.2-14 — ND Code / Title 57 / Chapter 57-39.2 / Section 57-39.2-14
57-39.2-14. Permits - Application fee for reissuance
Status: in_force

57-39.2-14. Permits - Application fee for reissuance

1. A person may not engage in or transact business as a retailer within this state unless a

permit or permits shall have been issued to that person as hereinafter prescribed.

Every person desiring to engage in or conduct business as a retailer within this state

shall file with the commissioner an application for a permit or permits. Every

application for such a permit shall be made upon a form prescribed by the

commissioner and shall set forth the name under which the applicant transacts or

intends to transact business, the location of the applicant's place or places of

business, and such other information as the commissioner may require. The

application shall be signed by the owner if a natural person; in the case of an

association, partnership, or limited liability company, by a member or partner thereof;

and in the case of a corporation, by an executive officer thereof or some person

specifically authorized by the corporation to sign the application, to which shall be

attached the written evidence of that person's authority. Any person registering under

the agreement adopted under chapter 57-39.4 shall register in this state. Any person

who is registered under the agreement is not required to sign the application and may

register through an agent. Any person who is registered under such agreement may

cancel its registration at any time but is liable for remitting any sales taxes collected

before cancellation. Registration under the agreement and collection of tax does not in

and of itself create nexus for other taxes or fees imposed by this state.

2. Upon determining that each applicant for a sales tax permit is a bona fide retailer, the

commissioner shall grant and issue to each applicant a permit for each place of

business within the state. A permit is not assignable and shall be valid only for the

person in whose name it is issued and for the transaction of business at the place

designated therein. It shall at all times be conspicuously displayed at the place for

which issued. Any transient merchant who is in the business of soliciting or making

sales at retail to consumers shall, before soliciting such a sale from a consumer,

exhibit to the consumer or prospective consumer the retail sales tax permit required by

this section; for the purposes of this sentence the term "transient merchant" shall

include any person, individual, copartnership, corporation, or limited liability company,

either as principal or agent, who solicits, engages in, does, or transacts any temporary

or transient business in this state, either in one locality, or in traveling from place to

place in this state, selling goods, wares, and merchandise, who does not intend to

become and does not become a permanent merchant of such place, and who, for the

purpose of carrying on such business, hires, leases, occupies, or uses, a building,

structure, lot, tract, railroad car, motor vehicle, or display case or sample case of any

kind for the exhibition and sale of such goods, wares, and merchandise.

3. Permits issued under the provisions of this section shall be valid and effective until

revoked by the commissioner.

4. Whenever the holder of a permit fails to comply with any of the provisions of this

chapter or any rules or regulations prescribed by the commissioner and adopted under

this chapter, or whenever the holder of a permit shall file returns showing no tax due

for four consecutive quarters, the commissioner, upon hearing after giving ten days'

notice of the time and place of the hearing to show cause why the holder's permit

should not be revoked, may revoke the permit. The commissioner also shall have the

power to restore licenses after such revocation.

5. Whenever the holder of a permit has had such a permit revoked for failure to comply

with the provisions of this chapter or any rules and regulations prescribed by the

commissioner and adopted under this chapter, the commissioner shall charge a fee of

fifty dollars for the issuance or reissuance of such permit. However, if a permit was

revoked for filing returns showing no tax due for four consecutive quarters, the

commissioner shall charge only a fee of five dollars for the issuance or reissuance of

such permit.

6. All permits in effect at the time this chapter takes effect are hereby continued and shall

remain in full force and effect unless revoked as herein provided. However, the

commissioner may issue a new form of permit to replace, at no charge to the

permitholders, all permits previously granted and issued that have not been revoked or

surrendered.

7. Whenever the holder of a permit is convicted of violating section 12.1-23-16, the

commissioner shall revoke the permit and the holder is not eligible to receive another

permit for a period of ten years from the date of conviction. Any person convicted of

violating section 12.1-23-16 who is not a holder of a permit at the time of conviction is

not eligible to receive a permit for a period of ten years from the date of conviction.
N.D. Cent. Code § 57-21-07 — ND Code / Title 57 / Chapter 57-21 / Section 57-21-07
57-21-07. Priority of liens and assignments
Status: in_force

57-21-07. Priority of liens and assignments

The payment of the rents provided for in the order of the court has precedence over and

must be paid prior to any subsequent assignment of such rents, or lien upon such rents, and no

part of such rents is exempt from the payments required under this chapter. The payment of the

rents provided for in the order of the court, however, is subject and inferior to any lien which the

government of the United States or any agency thereof may acquire as security for the payment

of any seed, feed, or crop production loans.
N.D. Cent. Code § 57-36-05 — ND Code / Title 57 / Chapter 57-36 / Section 57-36-05
57-36-05. Unlawful to sell without license
Status: in_force

57-36-05. Unlawful to sell without license

A dealer or distributor may not sell cigarettes, cigarette papers, snuff, cigars, electronic

smoking devices, or tobacco in this state at wholesale or at retail unless a license has been

issued to that dealer or distributor as prescribed by this chapter, and a person may not sell, offer

for sale, or possess with the intent to sell, any cigarettes, cigarette papers, snuff, cigars,

electronic smoking devices, or tobacco without such license.
N.D. Cent. Code § 57-51.1-05 — ND Code / Title 57 / Chapter 57-51.1 / Section 57-51.1-05
57-51.1-05. Administration of oil extraction tax
Status: in_force

57-51.1-05. Administration of oil extraction tax

For the purposes of administering the tax imposed by section 57-51.1-02, the provisions of

chapter 57-51 pertaining to the administration of the oil and gas gross production tax law not in

conflict with the provisions of this chapter, including but not limited to the provisions of that

chapter relating to the filing of returns, deduction of the tax by the purchaser or producer in

making settlement with any owner of the oil, payment of the tax and interest and penalties

thereon, refunds, attachment of liens for failure to pay the tax, and civil and criminal penalties for

failure to comply with the provisions of that chapter, govern the administration of the tax

imposed by section 57-51.1-02.
N.D. Cent. Code § 57-51-22 — ND Code / Title 57 / Chapter 57-51 / Section 57-51-22
57-51-22. Penalty
Status: in_force

57-51-22. Penalty

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

misdemeanor.
N.D. Cent. Code § 57-51.1-04 — ND Code / Title 57 / Chapter 57-51.1 / Section 57-51.1-04
57-51.1-04. Authority of tax commissioner to accept production reports computed on a property basis
Status: repealed

57-51.1-04. Authority of tax commissioner to accept production reports computed on

a property basis.

Repealed by S.L. 1989, ch. 732, § 5.
N.D. Cent. Code § 57-47-05 — ND Code / Title 57 / Chapter 57-47 / Section 57-47-05
57-47-05. County loan fund established
Status: in_force

57-47-05. County loan fund established

The board of county commissioners authorizing the levying of such tax shall establish a

special fund in the county treasury designated as the county loan fund and all moneys collected

from the general tax levied for the purpose of repaying any loans, with interest, must be

deposited to the credit of said special fund and may be used only for the purpose of repaying

the principal, with accrued interest, due upon loans made by the county as the same matures.

The balance, if any, remaining in said special fund, after the amount of the loan, with accrued

interest, has been paid in full, may be transferred by the county commissioners to the general

fund of the county.
N.D. Cent. Code § 57-15-59 — ND Code / Title 57 / Chapter 57-15 / Section 57-15-59
57-15-59. Counties' and cities' authority to enter leases for court, corrections, and law enforcement facilities and dedicate mill levies
Status: repealed

57-15-59. Counties' and cities' authority to enter leases for court, corrections, and law

enforcement facilities and dedicate mill levies.

Repealed by S.L. 2015, ch. 439, § 104.
N.D. Cent. Code § 57-15-18.1 — ND Code / Title 57 / Chapter 57-15 / Section 57-15-18.1
57-15-18.1. Tax levy for rental of property
Status: repealed

57-15-18.1. Tax levy for rental of property

Repealed by S.L. 1983, ch. 608, § 22.
N.D. Cent. Code § 57-65-01 — ND Code / Title 57 / Chapter 57-65 / Section 57-65-01
57-65-01. Definitions
Status: in_force

57-65-01. Definitions

As used in this chapter:

1. "Byproducts" includes any mineral product, or combination or compound thereof,

produced during the processing of potash that is sold and includes aluminum,

antimony, arsenic, barium, beryllium, bismuth, boron, cadmium, calcium, cerium,

cesium, chromium, cobalt, columbium, copper, gallium, gemstones, germanium, gold,

gypsum, hafnium, indium, iridium, iron, lanthanum, lead, lithium, magnesium,

manganese, mercury, molybdenum, nickel, osmium, palladium, platinum,

praseodymium, rare earth metals, rhenium, rhodium, rubidium, ruthenium, samarium,

scandium, selenium, silicon, silver, sodium, strontium, tantalum, tellurium, thallium,

thorium, tin, titanium, tungsten, vanadium, yttrium, zinc, and zirconium. The term does

not include oil, natural gas, or liquid hydrocarbon, individually or in any combination,

coal, carbon dioxide, or severed sand or gravel subject to an extraction or severance

tax under any other provisions of this title.

2. "Commissioner" means the tax commissioner.

3. "Gross receipts" means all revenue valued in money, whether received in money or

otherwise, realized by the taxpayer for sale of potash or byproducts, whether the sale

is before or after transportation, manufacturing, and processing of the product.

4. "Mining facility" includes contiguous land and all structures and improvements on the

mining permit area used for mining potash and byproducts and includes the act,

process, or work of extracting potash from its naturally occurring environment and

transporting or moving potash or byproducts to the point of processing, use, or sale.

The term includes the process of leaching potash from its naturally occurring deposit.

The term also includes an "extraction facility" as defined in chapter 38-12.

5. "Mining permit area" means the area covered by a permit issued by the industrial

commission to mine potash and potash byproducts.

6. "Person" means every individual, partnership, firm, association, joint venture,

corporation, limited liability company, fiduciary, trustee, receiver, administrator,

representative of any kind, or any other group or combination acting as a unit.

7. "Potash" includes muriate of potash [the chemical compound potassium chloride, KCI],

sulfate of potash [the chemical compound sulfate, K2SO4], and langbeinite [the

chemical compound potassium magnesium sulfate, K2SO4●2MgSO4], or any other

potassium, magnesium, or mixed-potassium salts, and includes ores, intermediates,

products, and reaction products of such compounds.

8. "Processing" includes breaking, crushing, cleaning, drying, sizing, milling, treating,

heating, separating, compressing, beneficiation, or loading or unloading for any

purpose.

9. "Processing plant" means any facility in North Dakota in which potash or byproducts

are extracted, recovered, or produced from a mineral resource and includes any

facility in North Dakota associated with the mine in which the primary production from

the mining facility is processed or refined.

10. "Taxpayer" includes any person that is a producer of potash or potash byproducts

subject to the tax imposed under this chapter.
N.D. Cent. Code § 57-45-15 — ND Code / Title 57 / Chapter 57-45 / Section 57-45-15
57-45-15. Fraudulent tax receipts - Penalty
Status: repealed

57-45-15. Fraudulent tax receipts - Penalty

Repealed by S.L. 1975, ch. 106, § 673.
N.D. Cent. Code § 57-20-05 — ND Code / Title 57 / Chapter 57-20 / Section 57-20-05
57-20-05. Certificate of county auditor to tax list
Status: repealed

57-20-05. Certificate of county auditor to tax list

Repealed by S.L. 2017, ch. 14, § 30.
N.D. Cent. Code § 57-39.2-09 — ND Code / Title 57 / Chapter 57-39.2 / Section 57-39.2-09
57-39.2-09. Unlawful act
Status: in_force

57-39.2-09. Unlawful act

No retailer may advertise or hold out or state to the public or to any consumer, directly or

indirectly, that the tax or any part thereof imposed by this chapter shall be assumed or absorbed

by the retailer or that it will not be considered as an element in the price to the consumer or, if

added, that it or any part thereof will be refunded.
N.D. Cent. Code § 57-28-01 — ND Code / Title 57 / Chapter 57-28 / Section 57-28-01
57-28-01. Notice of foreclosure of tax lien to be given
Status: in_force

57-28-01. Notice of foreclosure of tax lien to be given

On or before June first in each year, the county auditor shall give notice of foreclosure of tax

lien for all property for which two or more years have passed since the tax became due.
N.D. Cent. Code § 57-38-01.35 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-01.35
57-38-01.35. Financial institutions - Net operating losses - Credit carryovers
Status: in_force

57-38-01.35. Financial institutions - Net operating losses - Credit carryovers

1. A subchapter S corporation that was a financial institution under chapter 57-35.3 may

elect to be treated as a taxable corporation under chapter 57-38. If an election is made

under this section, the election:

a. Must be made in the form and manner prescribed by the tax commissioner on the

return filed for the tax year beginning on January 1, 2013, or the return filed for

the short period required under subsection 8 of section 57-38-34; and

b. Is binding until the earlier of:

(1) The end of the tax year for which the taxpayer reports a tax liability after tax

credits; or

(2) The beginning of the tax year for which the taxpayer elects to be recognized

as a subchapter S corporation under section 57-38-01.4.

2. If an election is made under this section, the following apply:

a. A subchapter S corporation may not file a consolidated return.

b. Any unused credit carryovers earned by a financial institution under chapter

57-35.3 for tax years beginning before January 1, 2013, may be carried forward

for the same number of years the financial institution would have been entitled

under chapter 57-35.3.

c. Any unused net operating losses incurred by a financial institution under chapter

57-35.3 for tax years beginning before January 1, 2013, may be carried forward

for the same number of years the financial institution would have been entitled

under chapter 57-35.3.
N.D. Cent. Code § 57-40.2-03.4 — ND Code / Title 57 / Chapter 57-40.2 / Section 57-40.2-03.4
57-40.2-03.4. Reduced rate for manufacturing machinery and equipment
Status: repealed

57-40.2-03.4. Reduced rate for manufacturing machinery and equipment

Repealed by S.L. 1991, ch. 680, § 2.
N.D. Cent. Code § 57-60-03 — ND Code / Title 57 / Chapter 57-60 / Section 57-60-03
57-60-03. Measurement and recording of synthetic natural gas, byproducts, beneficiated coal, or electricity produced and carbon dioxide capture
Status: in_force

57-60-03. Measurement and recording of synthetic natural gas, byproducts,

beneficiated coal, or electricity produced and carbon dioxide capture.

The production of synthetic natural gas, byproducts, beneficiated coal, or electrical power

and data necessary to determine the amount of carbon dioxide captured must be measured at

the place of production or generation, and any person subject to the imposition of the taxes

provided by this chapter shall maintain devices to measure and record the cumulative periodic

totals of synthetic natural gas, byproducts, beneficiated coal, and electrical power generated

and data necessary to determine the amount of carbon dioxide captured. Any person subject to

the taxes imposed by this chapter shall maintain accurate records of the daily and monthly totals

of synthetic natural gas, beneficiated coal, and electrical power generated and subject to such

taxes and data necessary to determine the amount of carbon dioxide captured. On or before

October first of each year, the operator of any coal gasification plant shall file a report with the

department of environmental quality listing the quantity of byproducts produced during the year

ending June thirtieth of that year. The commissioner shall have access to such records at

reasonable times and places.
N.D. Cent. Code § 57-36-29 — ND Code / Title 57 / Chapter 57-36 / Section 57-36-29
57-36-29. Correction of errors
Status: in_force

57-36-29. Correction of errors

1. If it appears that as a result of a mistake an amount of tax, penalty, or interest has

been paid which was not due under the provisions of this chapter, then such amount

becomes due under this chapter, and the amount must be credited or refunded to such

person or firm by the tax commissioner.

2. Whenever a distributor destroys cigarettes, cigars, pipe tobacco, or other tobacco

products accidentally, or intentionally, because of staleness or other unfitness for sale,

a credit or refund must be given to the wholesaler under the terms and conditions

prescribed by the tax commissioner.
N.D. Cent. Code § 57-15-61 — ND Code / Title 57 / Chapter 57-15 / Section 57-15-61
57-15-61. Economic growth districts
Status: in_force

57-15-61. Economic growth districts

In counties that are part of a joint job development authority, an economic growth district

may be established by resolution approved by the board of county commissioners of each

county that will be part of the economic growth district. The resolution approved by each board

of county commissioners must specify which of the counties in the economic growth district will

have the responsibility to administer the economic growth increment pool, unless the boards of

county commissioners otherwise agree in writing to different terms and conditions.

1. Upon establishment of an economic growth district, the auditor of each county in the

economic growth district shall compute and certify the taxable value of each lot or

parcel of commercial property, as defined in section 57-02-01, in that county as most

recently assessed and equalized. In each subsequent year, the county auditor of each

county in an economic growth district shall compute and certify the amount by which

the taxable valuation of all commercial lots and parcels of real property in that county,

as most recently assessed and equalized, has increased in comparison with the

original taxable value of all commercial lots and parcels. The amount of increase

determined is the gross commercial growth of that county. If there is a decrease or no

increase in gross commercial growth, the auditor shall certify the gross commercial

growth as zero. The auditor shall compute and certify the net commercial growth of the

county as thirty percent of the gross commercial growth.

2. The county auditor of each county in an economic growth district shall exclude the net

commercial growth determined under subsection 1 from the taxable valuation upon

which the auditor computes the mill rates of taxes levied in that year by the state and

every political subdivision having power to levy taxes on the property. The auditor shall

extend the aggregate mill rate against the net commercial growth as well as the

taxable valuation upon which the aggregate mill rate was determined. The amount of

taxes received from application of the aggregate mill rate against the net commercial

growth is the economic growth increment revenue for that year.

3. The county auditor of each county in an economic growth district shall segregate all

economic growth increment revenue in a special fund.

4. The county treasurer shall remit the economic growth increment revenue to the county

auditor of the county that administers the economic growth increment pool when the

county treasurer distributes collected taxes to the state and to political subdivisions.

5. Before annual certification of county tax levies to the county auditor, the county auditor

in the county that administers the economic growth increment pool shall distribute to

the county auditors of the other counties in the economic growth district the proportion

of the economic growth increment pool which the population of the receiving county

bears to the total population of all counties in the economic growth district. Revenue

received by a county under this subsection must be deposited in the county general

fund.

6. An economic growth district may be dissolved by discontinuation of a joint job

development authority or by approval of a resolution by the board of county

commissioners of each county in the economic growth district. Upon dissolution of an

economic growth district, any funds remaining in the economic growth increment pool

must be distributed in accordance with subsection 5.
N.D. Cent. Code § 57-22-26 — ND Code / Title 57 / Chapter 57-22 / Section 57-22-26
57-22-26. Deduction of personal property taxes from salaries, wages, and claims against public funds
Status: repealed

57-22-26. Deduction of personal property taxes from salaries, wages, and claims

against public funds.

Repealed by S.L. 1977, ch. 530, § 1.
N.D. Cent. Code § 57-39.2-02.1 — ND Code / Title 57 / Chapter 57-39.2 / Section 57-39.2-02.1
57-39.2-02.1. Sales tax imposed
Status: in_force

57-39.2-02.1. Sales tax imposed

1. Except as otherwise expressly provided in this chapter, there is imposed a tax of five

percent upon the gross receipts of retailers from all sales at retail, including the leasing

or renting of tangible personal property as provided in this section, within this state of

the following to consumers or users:

a. Tangible personal property, consisting of goods, wares, or merchandise, and

bundled transactions consisting entirely of tangible personal property.

b. The furnishing or service of communication services, excluding internet access

service but including one-way and two-way telecommunications services or

steam other than steam used for processing agricultural products.

c. Tickets or admissions to places of amusement or entertainment or athletic events,

including amounts charged for participation in an amusement, entertainment, or

athletic activity.

d. Magazines and other periodicals.

e. The leasing or renting of a hotel or motel room or other accommodations.

f. The leasing or renting of tangible personal property the transfer of title to which

has not been subjected to a retail sales tax under this chapter or a use tax under

g. Sale, lease, or rental of a computer and prewritten computer software, including

prewritten computer software delivered electronically or by load and leave. For

purposes of this subdivision:

(1) "Computer" means an electronic device that accepts information in digital or

similar form and manipulates it for a result based on a sequence of

instructions.

(2) "Computer software" means a set of coded instructions designed to cause a

computer or automatic data processing equipment to perform a task.

(3) "Delivered electronically" means delivered from the seller to the purchaser

by means other than tangible storage media.

(4) "Electronic" means relating to technology having electrical, digital, magnetic,

wireless, optical, electromagnetic, or similar capabilities.

(5) "Load and leave" means delivery to the purchaser by use of a tangible

storage media when the tangible storage media is not physically transferred

to the purchaser.

(6) "Prewritten computer software" means computer software, including

prewritten upgrades, which is not designed and developed by the author or

other creator to the specifications of a specific purchaser. The combining of

two or more "prewritten computer software" programs or prewritten portions

thereof does not cause the combination to be other than "prewritten

computer software". "Prewritten computer software" includes software

designed and developed by the author or other creator to the specifications

of a specific purchaser when it is sold to a person other than the purchaser.

If a person modifies or enhances "computer software" of which the person is

not the author or creator, the person is deemed to be the author or creator

only of such person's modifications or enhancements. "Prewritten computer

software" or a prewritten portion thereof that is modified or enhanced to any

degree, if such modification or enhancement is designed and developed to

the specifications of a specific purchaser, remains "prewritten computer

software". However, if there is a reasonable, separately stated charge or an

invoice or other statement of the price given to the purchaser for such

modification or enhancement, such modification or enhancement shall not

constitute "prewritten computer software".

h. A mandatory computer software maintenance contract for prewritten computer

software.

i. An optional computer software maintenance contract for prewritten computer

software that provides only software upgrades or updates or an optional

computer software maintenance contract for prewritten computer software that is

a bundled transaction and provides software upgrades or updates and support

services.

2. For purposes of manufactured homes, as defined in section 41-09-02, there is

imposed a tax of three percent upon the:

a. Gross receipts of retailers from all sales at retail of manufactured homes used for

residential or business purposes, except as provided in subsection 35 of section

57-39.2-04; or

b. Dealer's cost to purchase the manufactured home if the manufactured home is

sold in conjunction with installation in this state, and tax has not previously been

paid under subdivision a.

Installation of a manufactured home includes any method established under section

54-21.3-08.
N.D. Cent. Code § 57-37.1-10 — ND Code / Title 57 / Chapter 57-37.1 / Section 57-37.1-10
57-37.1-10. Personal representative to furnish necessary documents to the tax commissioner
Status: in_force

57-37.1-10. Personal representative to furnish necessary documents to the tax

commissioner.

The personal representative shall furnish to the tax commissioner:

1. A North Dakota estate tax return.

2. A copy of the federal estate tax return.

3. Other information as the tax commissioner shall require.
N.D. Cent. Code § 57-39.2-18 — ND Code / Title 57 / Chapter 57-39.2 / Section 57-39.2-18
57-39.2-18. Penalties - Offenses
Status: repealed

57-39.2-18. Penalties - Offenses

1. a. If any person fails to file a return or corrected return or to pay any tax within the

time required by this chapter or, if upon audit, is found to owe additional tax, the

person is subject to interest of one percent of the tax per month or fraction of a

month of delay except the first month after the return or the tax became due.

b. In addition to the tax and interest prescribed in this chapter, a taxpayer is subject

to penalties as follows:

(1) If any taxpayer, without intent to evade any tax imposed by this chapter, fails

to file a return, on or before the prescribed or extended due date, a penalty

equal to five percent of the tax required to be reported, or five dollars,

whichever is greater, must be added if the failure is for not more than one

month, counting each fraction of a month as an entire month, with an

additional five percent for each additional month or fraction of a month

during which the failure continues, not exceeding twenty-five percent in the

aggregate.

(2) If any taxpayer, without intent to evade any tax imposed by this chapter, fails

to pay the amount shown as tax due on any return, filed on or before the

prescribed or extended due date, a penalty of five percent of the tax due, or

five dollars, whichever is greater, must be added to the tax.

(3) If upon audit of a taxpayer's return an additional tax is found to be due,

penalty as prescribed in subdivision a or b must be added to the tax.

(4) The commissioner, if satisfied that the delay was excusable, may waive, and

if paid, refund all or any part of the penalty and interest. The penalty and

interest must be paid to the commissioner and disposed of in the same

manner as other receipts under this chapter. Unpaid penalties and interest

may be enforced in the same manner as the tax imposed by this chapter.

2. Any person who sells tangible personal property, tickets or admissions to places of

amusement, and athletic events, or steam, gas, and communication service at retail in

this state after that person's permit shall have been revoked, or without procuring a

permit as provided in section 57-39.2-14, or who violates section 57-39.2-09, and the

officers of any corporation or the managers of any limited liability company who so

acts, is guilty of a class A misdemeanor.

3. Repealed by S.L. 1975, ch. 106, § 673.

4. The certificate of the commissioner to the effect that a tax has not been paid, that a

return has not been filed, or that information has not been supplied pursuant to the

provisions of this chapter, shall be prima facie evidence thereof.

5. Any person failing to comply with any of the provisions of this chapter, or failing to

remit within the time herein provided to the state the tax due on any sale or purchase

of tangible personal property subject to said sales tax, shall be guilty of a class A

misdemeanor.
N.D. Cent. Code § 57-21-12 — ND Code / Title 57 / Chapter 57-21 / Section 57-21-12
57-21-12. Remedy cumulative
Status: in_force

57-21-12. Remedy cumulative

The remedy provided in this chapter is in addition to any other remedy which may be

provided by law for the collection of taxes or special assessments levied and assessed against

real property.
N.D. Cent. Code § 57-43.2-16.3 — ND Code / Title 57 / Chapter 57-43.2 / Section 57-43.2-16.3
57-43.2-16.3. Lien of tax - Collection - Action authorized
Status: in_force

57-43.2-16.3. Lien of tax - Collection - Action authorized

1. When a taxpayer liable to pay a tax or penalty imposed refuses or neglects to pay the

tax, the amount, including any interest, penalty, or addition to the tax, together with the

costs that may accrue in addition to the tax, is a lien in favor of the state of North

Dakota upon all property and rights to property, whether real or personal, belonging to

the taxpayer, and 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 survivors to the extent

of the deceased taxpayer's interest therein, which interest is 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 attaches at the time the tax becomes due and payable and continues until the

liability for the amount is satisfied. For the purposes of this section, the words "due"

and "due and payable" mean the first instant at which the tax becomes due.

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 filing fees as otherwise provided

by law for the filing of a lien or the satisfaction of a lien.

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. 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 taxes and

any penalties, or to foreclose the lien in the manner provided for mortgages on real or

personal property, and in the action the attorney general shall have the assistance of

the state's attorney of the county in which the action is pending.

8. The foregoing remedies of the state are cumulative and 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.
N.D. Cent. Code § 57-38-01.6 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-01.6
57-38-01.6. Deduction for contributions to retirement plans
Status: repealed

57-38-01.6. Deduction for contributions to retirement plans

Repealed by S.L. 1983, ch. 630, § 2.
N.D. Cent. Code § 57-43.3-04 — ND Code / Title 57 / Chapter 57-43.3 / Section 57-43.3-04
57-43.3-04. Special excise tax levied
Status: repealed

57-43.3-04. Special excise tax levied

Repealed by S.L. 2017, ch. 59, § 7.
N.D. Cent. Code § 57-05-05 — ND Code / Title 57 / Chapter 57-05 / Section 57-05-05
57-05-05. Maps of railroad right of way - Filing - Penalty
Status: in_force

57-05-05. Maps of railroad right of way - Filing - Penalty

Each railroad corporation doing business in this state shall file a map, within six months

after location of its right of way, with the county auditor of each county in which such railroad or

any part thereof may be located, showing:

1. The exact location of all rights of way and sidetracks, showing on which side of section

and other lines its property is located in each assessment district in each county,

owned or occupied by such railroad corporation;

2. The number of acres [hectares] in each parcel of land included by such railroad

corporation in such county as a right of way; and

3. A description of any other property owned by said corporation in each assessment

district in such county.

In subsequent years, said corporation need only file maps showing any changes that have been

made since the report of the previous year. Any railroad corporation which violates any of the

provisions of this section is guilty of an infraction and also is liable for the expense incurred as

provided in section 57-05-10 in procuring the information in any manner other than that provided

in this chapter, to be collected in a civil action in the name of the state.
N.D. Cent. Code § 57-43.2-04 — ND Code / Title 57 / Chapter 57-43.2 / Section 57-43.2-04
57-43.2-04. Tax chargeable to consumer
Status: repealed

57-43.2-04. Tax chargeable to consumer

Repealed by S.L. 1999, ch. 526, § 84.
N.D. Cent. Code § 57-32-01 — ND Code / Title 57 / Chapter 57-32 / Section 57-32-01
57-32-01. Applicability of public utility laws
Status: in_force

57-32-01. Applicability of public utility laws

1. The provisions of chapter 57-06 not in conflict with this chapter apply to the

assessment of express companies and air transportation companies.

2. For purposes of this chapter, an "air carrier transportation company" or "air

transportation company" includes any other certified air carrier that:

a. Shares a flight designator code with the air carrier transportation company;

b. Operates under the same trade name as the air carrier transportation company;

or

c. Operates under the same livery as the air carrier transportation company.
N.D. Cent. Code § 57-15-23 — ND Code / Title 57 / Chapter 57-15 / Section 57-15-23
57-15-23. Per capita school tax - Levy - Apportionment
Status: repealed

57-15-23. Per capita school tax - Levy - Apportionment

Repealed by S.L. 1969, ch. 528, § 24.
N.D. Cent. Code § 57-28-10 — ND Code / Title 57 / Chapter 57-28 / Section 57-28-10
57-28-10. Appraisal for annual sale - Minimum sale price
Status: in_force

57-28-10. Appraisal for annual sale - Minimum sale price

All property acquired by the county by tax deed must be appraised by the board of county

commissioners at least thirty days before the annual sale under this chapter. The appraised

price must be sufficient to cover all taxes, special assessments, homestead credit for special

assessments, penalties, interest, and costs which were due against the property at the time of

the service of the notice of foreclosure of tax lien, plus an amount equal to the estimated taxes

and special assessments for the current assessment year. If the fair market value of the

property is more than the total amount due against the property, the minimum sale price of the

property must be at least equal to the total amount due against the property. If the fair market

value of the property is less than the total amount due against the property, the board shall fix a

fair minimum sale price for the property.
N.D. Cent. Code § 57-07-04 — ND Code / Title 57 / Chapter 57-07 / Section 57-07-04
57-07-04. Appeal to state board of equalization
Status: in_force

57-07-04. Appeal to state board of equalization

If any company is aggrieved by any assessment of omitted property made by the tax

commissioner under this chapter, it has the right to appeal to the state board of equalization for

a review of such assessment. Such appeal must be taken by filing a notice of appeal with the

tax commissioner within thirty days after the hearing date specified in the notice provided by

section 57-07-02.
N.D. Cent. Code § 57-38-01.22 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-01.22
57-38-01.22. Income tax credit for blending of biodiesel fuel or green diesel fuel
Status: in_force

57-38-01.22. Income tax credit for blending of biodiesel fuel or green diesel fuel

A fuel supplier licensed pursuant to section 57-43.2-05 who blends biodiesel fuel or green

diesel fuel in this state is entitled to a credit against tax liability determined under section

57-38-30 or 57-38-30.3 in the amount of five cents per gallon [3.79 liters] of biodiesel fuel or

green diesel fuel of at least five percent blend, otherwise known as B5. For purposes of this

section, "biodiesel" and "green diesel" mean fuel as defined in section 57-43.2-01. The credit

under this section may not exceed the taxpayer's liability as determined under this chapter for

the taxable year and each year's unused credit amount may be carried forward for up to five

taxable years.

A passthrough entity entitled to the credit under this section must be considered to be the

taxpayer for purposes of this section, and the amount of the credit allowed must be determined

at the passthrough entity level. The amount of the total credit determined at the entity level must

be passed through to the partners, shareholders, or members in proportion to their respective

interests in the passthrough entity.
N.D. Cent. Code § 57-01-19 — ND Code / Title 57 / Chapter 57-01 / Section 57-01-19
57-01-19. Claim of unconstitutionality - Refund or credit of taxes paid
Status: in_force

57-01-19. Claim of unconstitutionality - Refund or credit of taxes paid

Notwithstanding any provision relating to claims for refund or credit of state taxes paid

contained in title 57, any claim for a refund or credit of taxes paid based upon a claim that the

tax or any provision thereof is unconstitutional under the federal or state constitution must be

made within one hundred eighty days of the due date of the return or payment of the tax,

whichever occurs first, for which the refund or credit is claimed. A claim for refund or credit of

taxes paid before January 1, 2005, based upon a claim that the tax or any provision thereof is

unconstitutional that is not filed with the commissioner before July 1, 2005, must be denied. This

section does not apply to ad valorem property taxes.
N.D. Cent. Code § 57-15-54 — ND Code / Title 57 / Chapter 57-15 / Section 57-15-54
57-15-54. Destruction of weeds along highways - Election to be held on question - Tax levy
Status: repealed

57-15-54. Destruction of weeds along highways - Election to be held on question - Tax

levy.

Repealed by S.L. 2015, ch. 439, § 104.
N.D. Cent. Code § 57-15-57 — ND Code / Title 57 / Chapter 57-15 / Section 57-15-57
57-15-57. Levy for county welfare
Status: repealed

57-15-57. Levy for county welfare

Repealed by S.L. 2015, ch. 439, § 104.
N.D. Cent. Code § 57-39.2-04.5 — ND Code / Title 57 / Chapter 57-39.2 / Section 57-39.2-04.5
57-39.2-04.5. Sales and use tax exemption for materials used in compressing, processing, gathering, collecting, or refining of gas
Status: in_force

57-39.2-04.5. Sales and use tax exemption for materials used in compressing,

processing, gathering, collecting, or refining of gas.

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

system used to compress, process, gather, collect, or refine gas recovered from an oil

or gas well in this state or used to expand or build a gas processing facility in this state

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

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

collect, or refine gas. Tangible personal property used to replace an existing system to

compress, process, gather, collect, or refine 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, processing, gathering, collecting, or refining system must receive

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

construct or expand a system used to compress, process, gather, collect, or refine gas

recovered from an oil or gas well in this state or used to expand or build a gas

processing facility in this state which the owner intends to purchase qualifies for

exemption. If a certificate is not received before the purchase, the owner shall pay the

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

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, processing, gathering,

collecting, or refining 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 times and in

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

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

status of the sale or use.

4. For purposes of this section, a gas collecting system means a collection system

described in subdivision d of subsection 2 of section 38-08-06.4.
N.D. Cent. Code § 57-36-06.1 — ND Code / Title 57 / Chapter 57-36 / Section 57-36-06.1
57-36-06.1. Cigarette-making machines - Requirements
Status: in_force

57-36-06.1. Cigarette-making machines - Requirements

A person operating or maintaining a cigarette-making machine who is a tobacco product

manufacturer under Public Law 112-141 [126 Stat. 914; 26 U.S.C. 5702 et seq.] shall:

1. Maintain on the machine, in good working order, a tamper-proof counting device that

records the number of all rolls or tubes processed on the machine.

2. Provide the tax commissioner access to the machine and its counting device at all

reasonable times for verification and other tax administration purposes.

3. Pay any taxes required under chapter 57-36.

4. Comply with the provisions of chapter 51-25 pertaining to all cigarettes produced by

the machine.

5. Comply with the ignition propensity requirements under chapter 18-13 with respect to

all cigarettes produced by the machine.

6. Use only federal tax-paid roll-your-own tobacco or tobacco exempt from federal tax

under 26 U.S.C. 5704(b).
N.D. Cent. Code § 57-37.1-17 — ND Code / Title 57 / Chapter 57-37.1 / Section 57-37.1-17
57-37.1-17. Supervision by tax commissioner
Status: in_force

57-37.1-17. Supervision by tax commissioner

1. The tax commissioner shall have complete supervision of the enforcement and

collection of all taxes due under this chapter and shall make such rules as may be

necessary for the interpretation and enforcement thereof. The tax commissioner may

call upon other departments of the state government for cooperation and assistance in

the enforcement and collection of these taxes and may employ such attorneys,

examiners, and special agents as may be necessary to carry out the intent and the

purposes of this chapter.

2. The duly promulgated federal estate tax rules and regulations apply to this chapter

insofar as they are not inconsistent with any specific provision of this chapter or are

not inconsistent with any rule duly promulgated by the tax commissioner.

3. The tax commissioner may prescribe such forms, application blanks, and printed

matter as may be necessary for the carrying out and enforcement of this chapter. The

tax commissioner also shall keep such records as are indicated by good accounting

practice in such manner as to provide statistical information to the legislative assembly.
N.D. Cent. Code § 57-43.1-15.1 — ND Code / Title 57 / Chapter 57-43.1 / Section 57-43.1-15.1
57-43.1-15.1. Revocation of license - Hearing to show cause - Reinstatement
Status: in_force

57-43.1-15.1. 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 a 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 correct tax reports and 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 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 § 57-37.1-14 — ND Code / Title 57 / Chapter 57-37.1 / Section 57-37.1-14
57-37.1-14. Penalties
Status: repealed

57-37.1-14. Penalties

Repealed by S.L. 1997, ch. 497, § 4.
N.D. Cent. Code § 57-57-05 — ND Code / Title 57 / Chapter 57-57 / Section 57-57-05
57-57-05. Duty of local assessor
Status: in_force

57-57-05. Duty of local assessor

The local assessor in preparing the tax roll shall show the acreage [hectarage] for each

owner covered by the provisions of this chapter in a column designated by the words "Forest

Tax Law" or the initials "F.T.L.".
N.D. Cent. Code § 57-37.1-13 — ND Code / Title 57 / Chapter 57-37.1 / Section 57-37.1-13
57-37.1-13. Depositories - Notice of transfer of decedent's assets
Status: repealed

57-37.1-13. Depositories - Notice of transfer of decedent's assets

Repealed by S.L. 1997, ch. 497, § 4.
N.D. Cent. Code § 57-15-29.1 — ND Code / Title 57 / Chapter 57-15 / Section 57-15-29.1
57-15-29.1. War emergency fund may be transferred into general fund
Status: repealed

57-15-29.1. War emergency fund may be transferred into general fund

Repealed by omission from this code.
N.D. Cent. Code § 57-02-08.6 — ND Code / Title 57 / Chapter 57-02 / Section 57-02-08.6
57-02-08.6. Authorization for receipt of funds
Status: in_force

57-02-08.6. Authorization for receipt of funds

The state treasurer may receive funds for the wetlands property tax exemption program by

legislative appropriation and by gift, grant, devise, or bequest of any money or property from any

private or public source. Funds appropriated from any source for this purpose are not subject to

section 54-44.1-11, and all income and moneys derived from the investment of the funds must

be credited to the fund for the wetlands property tax exemption program. The director of the

game and fish department, the agriculture commissioner, and the director of the department of

water resources shall work with the governor, the United States fish and wildlife service,

nonprofit conservation organizations, and any other public official or private organization or

citizen to develop a source of funding to implement sections 57-02-08.4 and 57-02-08.5.
N.D. Cent. Code § 57-43.2-40 — ND Code / Title 57 / Chapter 57-43.2 / Section 57-43.2-40
57-43.2-40. Interstate motor carrier tax reports - Payments - Audits - Assessments
Status: in_force

57-43.2-40. Interstate motor carrier tax reports - Payments - Audits - Assessments

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

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

prescribed by the terms of a cooperative agreement authorized by section 57-43.2-37.

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

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

provided in section 57-43.2-19.

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

required by the terms of a cooperative agreement authorized by section 57-43.2-37

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

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

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

section 57-43.2-37.
N.D. Cent. Code § 57-22-21 — ND Code / Title 57 / Chapter 57-22 / Section 57-22-21
57-22-21. Personal property taxes made lien on real estate
Status: in_force

57-22-21. Personal property taxes made lien on real estate

Personal property taxes must be made a lien upon real estate of the tax debtor as follows:

1. At its January meeting in each year, the board of county commissioners shall declare

by resolution that all unpaid and uncanceled personal property taxes, from and after

the date of the extension and entry thereof as provided in this chapter, constitute a lien

on any real estate owned by the tax debtor, or which the tax debtor thereafter may

acquire, and shall make such taxes a specific lien on particular descriptions of real

property owned by the tax debtor as of the date of the extension and entry of such lien.

2. The county auditor shall extend to and enter upon the tax list of real estate then in the

hands of the county treasurer, for the year immediately preceding, opposite the

descriptions of real estate designated by the board of county commissioners which

belong to the personal property tax debtor, the year for which the personal property

taxes are uncollected and the amount thereof. Such entry must be made without

regard to any prior payment of real estate taxes on said descriptions, and the treasurer

is without authority thereafter to issue any receipt in full for said real estate taxes

without making collection at the same time of the personal property taxes so extended;

a taxpayer holding a specific superior lien on said descriptions ahead of personal

property taxes charged thereon is entitled to tax receipts without regard to

nonpayment of such inferior personal taxes.

3. If the tax debtor afterwards acquires any real property in the county, such delinquent

personal property taxes may be entered in like manner upon any subsequent tax list,

and from the time of such entry is a lien on any real property of the tax debtor against

which they were entered in the same manner and to the same extent as the taxes

upon such real property.
N.D. Cent. Code § 57-38-68 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-68
57-38-68. Income tax deduction for land sale to beginning farmers
Status: repealed

57-38-68. Income tax deduction for land sale to beginning farmers

Repealed by S.L. 2009, ch. 545, § 32.
N.D. Cent. Code § 57-38-13 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-13
57-38-13. General provisions related to allocation of corporation income
Status: repealed

57-38-13. General provisions related to allocation of corporation income

Repealed by S.L. 2003, ch. 528, § 4.
N.D. Cent. Code § 57-39.4-21 — ND Code / Title 57 / Chapter 57-39.4 / Section 57-39.4-21
57-39.4-21. (320) Uniform rules for recovery of bad debts
Status: in_force

57-39.4-21. (320) Uniform rules for recovery of bad debts

Each member state shall use the following to provide a deduction for bad debts to a seller.

To the extent a member state provides a bad debt deduction to any other party, the same

procedures will apply. Each member state shall:

1. Allow a deduction from taxable sales for bad debts. Any deduction taken that is

attributed to bad debts shall not include interest.

2. Utilize the federal definition of "bad debt" in 26 U.S.C. 166 as the basis for calculating

bad debt recovery. However, the amount calculated pursuant to 26 U.S.C. 166 shall be

adjusted to exclude financing charges or interest, sales or use taxes charged on the

purchase price, uncollectible amounts on property that remain in the possession of the

seller until the full purchase price is paid, expenses incurred in attempting to collect

any debt, and repossessed property.

3. Allow bad debts to be deducted on the return for the period during which the bad debt

is written off as uncollectible in the claimant's books and records and is eligible to be

deducted for federal income tax purposes. For purposes of this subsection, a claimant

who is not required to file federal income tax returns may deduct a bad debt on a

return filed for the period in which the bad debt is written off as uncollectible in the

claimant's books and records and would be eligible for a bad debt deduction for federal

income tax purposes if the claimant was required to file a federal income tax return.

4. Require that, if a deduction is taken for a bad debt and the debt is subsequently

collected in whole or in part, the tax on the amount so collected must be paid and

reported on the return filed for the period in which the collection is made.

5. Provide that, when the amount of bad debt exceeds the amount of taxable sales for

the period during which the bad debt is written off, a refund claim may be filed within

the member state's otherwise applicable statute of limitations for refund claims.

However, the statute of limitations shall be measured from the due date of the return

on which the bad debt could first be claimed.

6. When filing responsibilities have been assumed by a certified service provider, allow

the certified service provider to claim, on behalf of the seller, any bad debt allowance

provided by this section. The certified service provider must credit or refund the full

amount of any bad debt allowance or refund received to the seller.

7. Provide that, for the purposes of reporting a payment received on a previously claimed

bad debt, any payments made on a debt or account are applied first proportionally to

the taxable price of the property or service and the sales tax thereon and secondly to

interest, service charges, and any other charges.

8. When the books and records of the party claiming the bad debt allowance support an

allocation of the bad debts among the member states, permit the allocation.
N.D. Cent. Code § 57-15-49 — ND Code / Title 57 / Chapter 57-15 / Section 57-15-49
57-15-49. School district levy for school library fund
Status: repealed

57-15-49. School district levy for school library fund

Repealed by S.L. 1983, ch. 608, § 22.
N.D. Cent. Code § 57-38.1-17.2 — ND Code / Title 57 / Chapter 57-38.1 / Section 57-38.1-17.2
57-38.1-17.2. Taxation of two or more member limited liability companies
Status: in_force

57-38.1-17.2. 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 § 57-60-07 — ND Code / Title 57 / Chapter 57-60 / Section 57-60-07
57-60-07. Powers of commissioner
Status: in_force

57-60-07. Powers of commissioner

The commissioner has power to require any person subject to the taxes imposed by this

chapter to furnish any additional information deemed by the commissioner to be necessary for

the purpose of correctly computing the amount of the tax, and to examine the books, records,

and files of such person, and has power to conduct hearings and compel the attendance of

witnesses, the production of books, records, and papers of any person, and full authority to

make any investigation or hold any inquest deemed necessary to a full and complete disclosure

of the true facts as to the amount of production or generation from any coal conversion plant,

and as to the rendition thereof for taxing purposes.
N.D. Cent. Code § 57-15-06.4 — ND Code / Title 57 / Chapter 57-15 / Section 57-15-06.4
57-15-06.4. Levy authorized for county veterans' service officer's salary, traveling, and office expenses
Status: in_force

57-15-06.4. Levy authorized for county veterans' service officer's salary, traveling,

and office expenses.

The county commissioners of each county may levy annually a tax not exceeding the

limitation in subsection 7 of section 57-15-06.7 to provide a fund for the payment of the salary,

traveling, and office expenses of the county veterans' service officer authorized to be appointed

by section 37-14-18.
N.D. Cent. Code § 57-39.2-27 — ND Code / Title 57 / Chapter 57-39.2 / Section 57-39.2-27
57-39.2-27. Disposition of excess tax collections
Status: in_force

57-39.2-27. Disposition of excess tax collections

Whenever a retailer has collected a sales tax from a customer in excess of the amount

prescribed or due under this chapter, and if the retailer does not refund the excessive tax

collected to the customer, the amount so collected by the retailer must be paid by the retailer to

the tax commissioner in the return filed for the period in which the excessive collection occurred.

If the excessive collection is subsequently refunded by the retailer to the customer, the retailer

may file an amended return with the tax commissioner for the period the excess tax was

collected and file a claim for refund.
N.D. Cent. Code § 57-33.2-15 — ND Code / Title 57 / Chapter 57-33.2 / Section 57-33.2-15
57-33.2-15. Lien for tax
Status: in_force

57-33.2-15. Lien for tax

The tax under this chapter constitutes a first and paramount lien in favor of the state of

North Dakota upon all property and rights to property, whether real or personal, belonging to the

taxpayer. The lien is subject to collection, indexing, and other action in the manner provided in

section 57-39.2-13 for sales tax liens.
N.D. Cent. Code § 57-44-02 — ND Code / Title 57 / Chapter 57-44 / Section 57-44-02
57-44-02. Notice of levy to be given
Status: in_force

57-44-02. Notice of levy to be given

Whenever the judgment vacating any county levy has become final, or within ten days

thereafter, the county auditor shall give notice to the person owning or in possession of the

property affected, or the person's agent or successor in interest, that a meeting will be held by

the board of county commissioners of the county, giving the time and place of such meeting.

The notice must state that at such meeting the board of county commissioners will make a tax

levy upon the property involved, and shall describe the property in general terms, and shall

notify such owner, or the person in possession of the property, or agent or successor in interest,

to appear before the board of county commissioners at such meeting to show cause, if any, why

a tax levy should not be made on the property involved for any year for which the tax levy has

been declared void. If the person so notified does not appear, or if the person appears and fails

to give a good and sufficient reason why such tax levy should not be made upon the property

involved, such levy shall be made. The notice provided for in this section must be sent to the

owner, or person in possession of such property, or agent or successor in interest, by registered

or certified mail addressed to the person at the post-office address shown by the record in the

office of the recorder, or of the county auditor, or of the county treasurer of such county. The

United States post-office registry receipt is evidence of service of the notice provided for in this

section.
N.D. Cent. Code § 57-43.2-17 — ND Code / Title 57 / Chapter 57-43.2 / Section 57-43.2-17
57-43.2-17. Fraudulent return
Status: repealed

57-43.2-17. Fraudulent return

Repealed by S.L. 1999, ch. 526, § 84.
N.D. Cent. Code § 57-36-09 — ND Code / Title 57 / Chapter 57-36 / Section 57-36-09
57-36-09. Records to be kept by distributors and reports made - Penalty
Status: in_force

57-36-09. Records to be kept by distributors and reports made - Penalty

Distributors shall keep records and make reports relating to purchases and sales of

cigarettes, cigarette papers, cigars, pipe tobacco, electronic smoking devices, or other tobacco

products made by them, and must be punished for failure so to do, as follows:

1. Each distributor who shall dispose of cigarettes, cigarette papers, cigars, pipe tobacco,

electronic smoking devices, or other tobacco products shall keep and preserve for

three years all invoices of cigarettes, cigarette papers, cigars, pipe tobacco, electronic

smoking devices, or other tobacco products purchased by the distributor and shall

permit the state tax commissioner, and assistants, authorized agents, or

representatives of the state tax commissioner, to inspect and examine all taxable

merchandise, invoices, receipts, books, papers, and memoranda as may be deemed

necessary by the state tax commissioner, and assistants, authorized agents, or

representatives of the state tax commissioner in determining the amount of the tax as

may be yet due. Each person selling or otherwise disposing of cigarettes, cigarette

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

a distributor shall keep a record of all sales made within the state showing the name

and address of the purchaser and the date of sale. For sales of other tobacco

products, the records must also include the net weight in ounces, as listed by the

manufacturer.

2. On or before the fifteenth day of each month, each licensed distributor, on such form

as the state tax commissioner shall prescribe, shall report to the tax commissioner all

purchases and sales of cigarettes, cigarette papers, cigars, pipe tobacco, electronic

smoking devices, or other tobacco products made from or to any persons either within

or without this state during the preceding month. For sales of other tobacco products,

each licensed distributor shall also report to the tax commissioner the net weight in

ounces, as listed by the manufacturer. The tax levied by this chapter is payable

monthly and must be remitted to the tax commissioner by each licensed distributor on

or before the fifteenth day of the month following the monthly period.

3. Any person failing to file any prescribed form or return or to pay any tax within the time

required or permitted by this section is subject to a penalty of five percent of the

amount of tax due or five dollars, whichever is greater, plus interest of one percent of

the tax per month or fraction of a month of delay except the first month after the return

or the tax became due. The tax commissioner, if satisfied that the delay was

excusable, may waive all or any part of the penalty. The penalty must be paid to the

tax commissioner and disposed of in the same manner as are other receipts under this

chapter.
N.D. Cent. Code § 57-43.1-06 — ND Code / Title 57 / Chapter 57-43.1 / Section 57-43.1-06
57-43.1-06. Refund to prevent taxation by multiple jurisdictions
Status: in_force

57-43.1-06. Refund to prevent taxation by multiple jurisdictions

Any person to whom motor vehicle fuel is sold on which the tax imposed by this chapter has

been paid, who thereafter removes the fuel from this state for sale or resale in another state or

to a state which requires payment of a tax upon the use of the fuel in that state, must be granted

a refund of the tax that was paid pursuant to this chapter. The refund may be granted only upon

application to the commissioner in the manner prescribed by the commissioner and must

include proof that fuel for sale or resale in another state was reported to the taxing agency of

that state, or in the case of a consumer, proof of payment of the tax imposed by the other state.

A claim for refund under this section must be made within one year from the date the fuel was

removed to another state for sale, resale, or use in another state.
N.D. Cent. Code § 57-28-20 — ND Code / Title 57 / Chapter 57-28 / Section 57-28-20
57-28-20. Disposition of proceeds of sales
Status: in_force

57-28-20. Disposition of proceeds of sales

All proceeds from the public or private sale of property under this chapter must be

apportioned as regular tax payments are apportioned among and within taxing districts in which

the property is located, as follows:

1. The county treasurer shall issue a regular tax receipt in the name of the county,

beginning with the earliest year for which the taxes are delinquent. Tax receipts must

be written for the amount of the tax, with penalty and interest. If the property is:

a. Sold for an amount sufficient to cover all outstanding taxes, special assessments,

penalties, interest, and associated costs at the time of selling the property, tax

receipts must be written for all such years, and any remaining amount must be

retained by the county for ninety days following the date of the sale. After the

ninety-day retention period, any excess proceeds must be distributed as provided

in subsection 3.

b. Sold under a contract, the county treasurer shall issue tax receipts, beginning

with the earliest year for which taxes or special assessments are delinquent, with

penalty and interest, and all subsequent payments made on the contract must be

applied to the earliest remaining unpaid taxes or special assessments. Any

payment under the contract after all taxes, special assessments, penalties,

interest, and associated costs at the time of selling the property are paid must be

retained by the county for ninety days following the date of the sale. After the

ninety-day retention period, any excess proceeds must be distributed in the

manner provided in subsection 3.

c. Sold for less than the total amount of the taxes due, the treasurer shall write tax

receipts beginning with the earliest year and for as many subsequent years as

the proceeds realized from the sale will satisfy, and the remainder of any unpaid

general taxes or special assessments must be canceled by the board of county

commissioners.

2. If an owner of record title owns multiple parcels of property subject to foreclosure

proceedings under this chapter, the county treasurer shall use the aggregate amount

of outstanding taxes, special assessments, penalties, interest, and associated costs

applicable to all parcels of property and the aggregate proceeds from all public or

private sales of the parcels of property to determine the amount of excess proceeds, if

any, available for distribution as provided in this section.

3. Excess proceeds under this section must be distributed:

a. To the owner of the record title of the real estate listed in the notice of foreclosure

of tax lien if the owner of record submitted an undisputed claim for the excess

proceeds within the ninety-day retention period;

b. To the clerk of the district court in the county in which all or a majority of the

property is located if a disputed claim or multiple claims for the excess proceeds

were submitted within the ninety-day retention period; or

c. To the unclaimed property administrator under chapter 47-30.2 if a claim for the

excess proceeds was not submitted within the ninety-day retention period.

4. A city or county that acquires a tax deed to property shall make reasonable efforts to

sell the property for the amount necessary to satisfy the outstanding taxes, penalties,

and interest owed on the property and shall distribute any remaining sale proceeds in

the manner provided in this chapter.
N.D. Cent. Code § 57-37.1-16 — ND Code / Title 57 / Chapter 57-37.1 / Section 57-37.1-16
57-37.1-16. Penalty for false statements or reports
Status: in_force

57-37.1-16. Penalty for false statements or reports

Every person who willfully and knowingly subscribes or makes any false statement of facts,

or knowingly subscribes or exhibits any false paper or false report with intent to deceive the tax

commissioner, or any appraiser appointed pursuant to the provisions of this chapter or title 30.1,

is guilty of a class A misdemeanor.
N.D. Cent. Code § 57-38-58 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-58
57-38-58. Definitions
Status: repealed

57-38-58. Definitions

Repealed by S.L. 1987, ch. 695, § 8.
N.D. Cent. Code § 57-06-25 — ND Code / Title 57 / Chapter 57-06 / Section 57-06-25
57-06-25. Delinquent taxes - Penalty
Status: in_force

57-06-25. Delinquent taxes - Penalty

Taxes under section 57-06-17.3 are due January first for the preceding taxable year and are

delinquent if not received by the commissioner by March first following the due date. If any

amount of tax imposed by this chapter is not paid on or before March first, or if upon an

additional audit additional tax is found to be due, there must be added to the tax due a penalty

at the rate of one percent of the tax due for each month or fraction of a month during the first

year during which the tax remains unpaid, computed from March first. Beginning on January first

of the year following the year in which the taxes become due and payable, simple interest at the

rate of twelve percent per annum upon the principal of the unpaid taxes must be charged until

the taxes and penalties are paid, with the interest charges to be prorated to the nearest full

month for a fractional year of delinquency.
N.D. Cent. Code § 57-47-04 — ND Code / Title 57 / Chapter 57-47 / Section 57-47-04
57-47-04. Funding for loan repayment - Limitation
Status: in_force

57-47-04. Funding for loan repayment - Limitation

Upon the issuance of the evidence of indebtedness, the board of county commissioners

may provide funding from revenues derived from its general fund levy authority to repay a loan

under this chapter and under the terms established with the lender. County revenue from any

other source that is not dedicated or obligated may be used to repay, or serve as collateral for, a

loan under this chapter. If a county has issued evidence of indebtedness for acquisition of road

machinery or equipment, the board of county commissioners may authorize use of funds

derived from the county levy under section 24-05-01 to repay the loan, in addition to any other

funding for loan repayment available to the county.
N.D. Cent. Code § 57-28-03 — ND Code / Title 57 / Chapter 57-28 / Section 57-28-03
57-28-03. Contents of notice of tax lien
Status: in_force

57-28-03. Contents of notice of tax lien

Notice of foreclosure of tax lien must include:

1. The description of the property.

2. The amount of delinquent property taxes and special assessments, with penalties,

interest, and foreclosure costs, for the tax year foreclosed.

3. The total amount required to satisfy the property tax lien.

4. The time when the foreclosure will occur.
N.D. Cent. Code § 57-15-06.5 — ND Code / Title 57 / Chapter 57-15 / Section 57-15-06.5
57-15-06.5. Tax levy for planning purposes
Status: repealed

57-15-06.5. Tax levy for planning purposes

Repealed by S.L. 2015, ch. 439, § 104.
N.D. Cent. Code § 57-39.2-03.6 — ND Code / Title 57 / Chapter 57-39.2 / Section 57-39.2-03.6
57-39.2-03.6. Sales tax rate on natural gas sales
Status: repealed

57-39.2-03.6. Sales tax rate on natural gas sales

Repealed by S.L. 2007, ch. 529, § 7.
N.D. Cent. Code § 57-43.1-14 — ND Code / Title 57 / Chapter 57-43.1 / Section 57-43.1-14
57-43.1-14. Bond or letter of credit required
Status: in_force

57-43.1-14. Bond or letter of credit required

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

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

as security to guarantee the payment of the motor vehicle fuel tax liabilities imposed by this

chapter. A refiner, terminal operator, or an exporter who is not also licensed as a supplier or

distributor is exempt from this requirement.

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

commissioner but not less than one thousand dollars.

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

commissioner.

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

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

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

commissioner.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

management and budget who shall pay the unused money to the depositor.
N.D. Cent. Code § 57-43.1-32 — ND Code / Title 57 / Chapter 57-43.1 / Section 57-43.1-32
57-43.1-32. Erroneously or illegally collected taxes
Status: in_force

57-43.1-32. Erroneously or illegally collected taxes

If any taxes, penalties, or interest imposed by this chapter have been erroneously or illegally

collected from any person, the commissioner may permit that person to take credit against a

subsequent tax return for the amount of the erroneous or illegal overpayment. In the alternative,

the commissioner shall present a voucher to the office of management and budget for payment

of the amount erroneously or illegally collected and a warrant-check must be prepared by that

office drawn on the state treasurer payable to that person. The refund must be paid to the

person from undistributed funds received from the tax imposed by this chapter and any credit or

refund may not be approved or paid unless it is an amount which is in excess of five dollars.
N.D. Cent. Code § 57-38-28 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-28
57-38-28. Time for fixing exemption status
Status: repealed

57-38-28. Time for fixing exemption status

Repealed by S.L. 1967, ch. 446, § 8.
N.D. Cent. Code § 57-15-19.3 — ND Code / Title 57 / Chapter 57-15 / Section 57-15-19.3
57-15-19.3. Funds not considered in determining budget
Status: in_force

57-15-19.3. Funds not considered in determining budget

The special road fund may not be considered in determining the budget of the amount to be

levied for each township fiscal year, for normal tax purposes, but must be shown in such budget

as a special road fund and may not be deducted therefrom as otherwise provided by law.
N.D. Cent. Code § 57-32-06 — ND Code / Title 57 / Chapter 57-32 / Section 57-32-06
57-32-06. Legal proceedings to enforce payment of tax
Status: in_force

57-32-06. Legal proceedings to enforce payment of tax

If the state tax commissioner is unable to find within this state sufficient personal property

belonging to any company charged with the taxes prescribed by this chapter, to pay the same,

with the penalty and interest thereon, the state tax commissioner shall notify the attorney

general of the amount of such delinquent taxes, with penalty and interest accrued thereon, and

it is the duty of the attorney general to institute an action in the district court of Burleigh County

to collect the same. Upon the institution of any such action, an attachment may be issued and

any property owned by such company may be attached.
N.D. Cent. Code § 57-30-01 — ND Code / Title 57 / Chapter 57-30 / Section 57-30-01
57-30-01. Counties may maintain actions to determine adverse claims
Status: in_force

57-30-01. Counties may maintain actions to determine adverse claims

Any county may maintain and prosecute any action to determine adverse claims and to

quiet title to all lands acquired by it through tax deed proceedings, against any person claiming

an estate or interest in, or lien or encumbrance upon, any such lands.
N.D. Cent. Code § 57-02-21 — ND Code / Title 57 / Chapter 57-02 / Section 57-02-21
57-02-21. Tax exemption of personal property of certain persons with minimum income - Penalty for false statement
Status: repealed

57-02-21. Tax exemption of personal property of certain persons with minimum

income - Penalty for false statement.

Repealed by S.L. 1981, ch. 581, § 4.
N.D. Cent. Code § 57-05-06 — ND Code / Title 57 / Chapter 57-05 / Section 57-05-06
57-05-06. County auditor to send maps to railroad corporation
Status: in_force

57-05-06. County auditor to send maps to railroad corporation

The county auditor of each county in the state shall provide to each railroad corporation

doing business in that county, on or before the first day of February of each year, an accurate

map of the county showing the boundaries of each assessment district.
N.D. Cent. Code § 57-40.2-13 — ND Code / Title 57 / Chapter 57-40.2 / Section 57-40.2-13
57-40.2-13. Provisions of sales tax law applicable
Status: in_force

57-40.2-13. Provisions of sales tax law applicable

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

including provisions for refund or credit provided therein, not in conflict with the provisions of this

chapter, govern the administration of the tax levied in this chapter.
N.D. Cent. Code § 57-51-05 — ND Code / Title 57 / Chapter 57-51 / Section 57-51-05
57-51-05. Payment of tax on monthly basis - When tax due - When delinquent - Payment by purchaser - By producer - How casinghead gas taxed - Exemptions
Status: in_force

57-51-05. Payment of tax on monthly basis - When tax due - When delinquent -

Payment by purchaser - By producer - How casinghead gas taxed - Exemptions.

1. The gross production tax on oil or gas must be paid on a monthly basis. The tax on oil

is due and payable on the twenty-fifth day of the month succeeding the month of

production. The tax on gas is due and payable on the fifteenth day of the second

month succeeding the month of production. If the tax is not paid as required by this

section, it becomes delinquent and must be collected as provided in this chapter. The

penalty does not apply if ninety percent of the tax due has been paid with the monthly

return and the taxpayer files an amended monthly return and pays the total tax due

within sixty days from the original due date. The commissioner, upon request and a

proper showing of the necessity for an extension, may grant an extension of time, not

to exceed fifteen days, for paying the tax and when the request is granted the tax is

not delinquent until the extended period has expired. Any taxpayer who requests and

is granted an extension of time for filing a return shall pay, with the tax, interest at the

rate of twelve percent per annum from the date the tax was due to the date the tax is

paid.

2. On oil or gas produced and sold, the gross production tax must be paid by the

purchaser, and the purchaser is authorized to deduct in making settlement with the

producer or royalty owner, the amount of tax paid; provided, in the event oil produced

is not sold but is retained by the producer, the tax on the oil not sold must be paid by

the producer, including the tax due on royalty oil not sold; provided further, that in

settlement with the royalty owner the producer has the right to deduct the amount of

the tax paid on royalty oil or to deduct therefrom royalty oil equivalent in value at the

time the tax becomes due with the amount of the tax paid.

3. Gas when produced and utilized in any manner must be considered for the purpose of

this chapter, as to the amount utilized, as gas actually produced and saved, except

gas:

a. Used for fuel or otherwise used in the operation of any lease or premises in the

drilling for or production of oil or gas from the lease or premises, including

repressuring on the lease or premises; and

b. Produced from an enhanced oil recovery project utilizing the injection of gas,

either alone or in combination with other fluids, for the purpose of testing the

feasibility of enhanced oil recovery operations on a temporary basis for one or

more spacing units or employing enhanced oil recovery operations for an

extended or indefinite period of time on a fieldwide basis through unitization of the

reservoir that produces oil and gas. The exemption under this subdivision applies

to all enhanced oil recovery projects created and established by the industrial

commission after June 30, 2025, and for any gas produced after the date of first

production following initial injection of gas until all gas injected as part of the

enhanced oil recovery project has been recovered from the reservoir being tested

or unitized.

4. All calculations of the gross production tax on oil or gas, including production,

distribution, and claims for credit or refund, are based on the month of production and

must be credited to that month.
N.D. Cent. Code § 57-05-01 — ND Code / Title 57 / Chapter 57-05 / Section 57-05-01
57-05-01. Railroad property to be assessed by state board of equalization
Status: in_force

57-05-01. Railroad property to be assessed by state board of equalization

The state board of equalization, at its annual meeting in July in each year, shall assess, at

its actual value on the first day of January of that year, the operating property, including

franchises, of each railroad operated in this state, including any electric or other street or

interurban railway. If any railroad allows any portion of its railway to be used for any purpose

other than the operation of a railroad, the portion of its railway while so used must be assessed

in a manner provided for the assessment of other real property. To enable the board to make a

correct valuation of property, it shall have access to all reports, estimates, and surveys of a line

of railroad on file in the office of the public service commission and has power to summon and

compel the attendance of witnesses, and to examine witnesses under oath in any matter

relating to the value of the property. In fixing the value of any railroad, and of branch lines and

sidetracks, the board must be governed by the rules prescribed for county and township

assessors in valuing other property in this state. The board shall make a record of the value

placed by it upon the property of the railroad, including the valuation per mile [1.61 kilometers]

of main line and of branch lines and sidetracks. Railroad property held in trust by the public

service commission for purposes of reorganization or reopening of the railway line is exempt

from assessment as provided in this section.
N.D. Cent. Code § 57-38.3-06 — ND Code / Title 57 / Chapter 57-38.3 / Section 57-38.3-06
57-38.3-06. Hearing procedure
Status: in_force

57-38.3-06. Hearing procedure

1. If the claimant agency receives written application contesting the setoff or the claim

upon which the setoff is based, it shall grant a hearing to the taxpayer to determine

whether the setoff is proper or the claim is valid. A hearing to contest a setoff sought by

the state court administrator is governed by supreme court rule. If the sum asserted as

due and owing is not correct, an adjustment to the claimed sum may be made.

2. No issues may be reconsidered at the hearing which have been previously litigated in

a court or in any administrative proceeding.

3. Appeals from actions taken at the hearing allowed under this section must be in

accordance with the provisions of chapter 28-32. An appeal from a hearing requested

under subsection 5 of section 57-38.3-05 to contest a setoff sought by the state court

administrator is governed by supreme court rule.
N.D. Cent. Code § 57-20-27 — ND Code / Title 57 / Chapter 57-20 / Section 57-20-27
57-20-27. Mistake in name of owner does not invalidate tax lien
Status: in_force

57-20-27. Mistake in name of owner does not invalidate tax lien

A tax lien may not be considered invalid for the reason that the real estate has been

charged in any name other than that of the rightful owner.
N.D. Cent. Code § 57-15-14 — ND Code / Title 57 / Chapter 57-15 / Section 57-15-14
57-15-14. Voter approval of excess levies in school districts
Status: in_force

57-15-14. Voter approval of excess levies in school districts

1. Unless authorized by the electors of the school district in accordance with this section,

a school district may not impose greater levies than those permitted under section

57-15-14.2.

a. In any school district having a total population in excess of four thousand

according to the last federal decennial census there may be levied any specific

number of mills that upon resolution of the school board has been submitted to

and approved by a majority of the qualified electors voting upon the question at

any regular or special school district election.

b. In any school district having a total population of fewer than four thousand, there

may be levied any specific number of mills that upon resolution of the school

board has been approved by fifty-five percent of the qualified electors voting upon

the question at any regular or special school election.

c. After June 30, 2009, in any school district election for approval by electors of

increased levy authority under subsection 1 or 2, the ballot must specify the

number of mills proposed for approval, and the number of taxable years for which

that approval is to apply. After June 30, 2009, approval by electors of increased

levy authority under subsection 1 or 2 may not be effective for more than ten

taxable years.

d. The authority for a levy of up to a specific number of mills under this section

approved by electors of a school district before July 1, 2009, is terminated

effective for taxable years after 2015. If the electors of a school district subject to

this subsection have not approved a levy for taxable years after 2015 of up to a

specific number of mills under this section by December 31, 2015, the school

district levy limitation for subsequent years is subject to the limitations under

section 57-15-01.1 or this section.

e. For taxable years beginning after 2012:

(1) The authority for a levy of up to a specific number of mills, approved by

electors of a school district for any period of time that includes a taxable

year before 2009, must be reduced by one hundred fifteen mills as a

precondition of receiving state aid in accordance with chapter 15.1-27.

(2) The authority for a levy of up to a specific number of mills, approved by

electors of a school district for any period of time that does not include a

taxable year before 2009, must be reduced by forty mills as a precondition

of receiving state aid in accordance with chapter 15.1-27.

(3) The authority for a levy of up to a specific number of mills, placed on the

ballot in a school district election for electoral approval of increased levy

authority under subdivision a or b, after June 30, 2013, must be stated as a

specific number of mills of general fund levy authority and must include a

statement that the statutory school district general fund levy limitation is

seventy mills on the dollar of the taxable valuation of the school district.

f. The authority for an unlimited levy approved by electors of a school district before

July 1, 2009, is terminated effective for taxable years after 2015. If the electors of

a school district subject to this subsection have not approved a levy of up to a

specific number of mills under this section by December 31, 2015, the school

district levy limitation for subsequent years is subject to the limitations under

section 57-15-01.1 or this section.

2. a. The question of authorizing or discontinuing such specific number of mills

authority in any school district must be submitted to the qualified electors at the

next regular election upon resolution of the school board or upon the filing with

the school board of a petition containing the signatures of qualified electors of the

district equal in number to ten percent of the number of electors who cast votes in

the most recent election in the school district. No fewer than twenty-five

signatures are required.

b. The approval of discontinuing such authority does not affect the tax levy in the

calendar year in which the election is held.

c. The election must be held in the same manner and subject to the same

conditions as provided in this section for the first election upon the question of

authorizing the mill levy.
N.D. Cent. Code § 57-43.2-34 — ND Code / Title 57 / Chapter 57-43.2 / Section 57-43.2-34
57-43.2-34. Authorization of the commissioner
Status: repealed

57-43.2-34. Authorization of the commissioner

Repealed by S.L. 1993, ch. 564, § 7.
N.D. Cent. Code § 57-36-20 — ND Code / Title 57 / Chapter 57-36 / Section 57-36-20
57-36-20. Penalties for violation of chapter
Status: repealed

57-36-20. Penalties for violation of chapter

Repealed by S.L. 1975, ch. 106, § 673.
N.D. Cent. Code § 57-22-01 — ND Code / Title 57 / Chapter 57-22 / Section 57-22-01
57-22-01. Treasurer to give notice
Status: in_force

57-22-01. Treasurer to give notice

The county treasurer, during the month of January preceding the time when personal

property taxes shall become delinquent, shall give to each person, firm, corporation, or limited

liability company from whom such a tax is due a written notice stating the amount of the tax due,

the date when the same shall become delinquent, a schedule of the penalties which will accrue

after delinquency, 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, and that in January of

the next year the list of unpaid delinquent personal property taxes will be published in the official

newspaper in the county.
N.D. Cent. Code § 57-22-12 — ND Code / Title 57 / Chapter 57-22 / Section 57-22-12
57-22-12. Sheriff to retain tax lists
Status: in_force

57-22-12. Sheriff to retain tax lists

The sheriff shall maintain in the sheriff's office a record of the original delinquent taxes

furnished to the sheriff by the county treasurer, and it is the sheriff's duty to collect at any time

any taxes remaining uncanceled, unabated, or unpaid. Upon sending the sheriff's notices for

each succeeding year, the sheriff shall include any unpaid balances, with interest, penalty, and

costs, with the new delinquent amount, which must be collected in the same manner as the

current delinquent tax.
N.D. Cent. Code § 57-19-03 — ND Code / Title 57 / Chapter 57-19 / Section 57-19-03
57-19-03. Transfer of other funds to special reserve fund
Status: in_force

57-19-03. Transfer of other funds to special reserve fund

Any school district having on hand funds, other than sinking or building funds, which are not

otherwise encumbered, and which are not required for the payment of the items contained in the

current operating budget, by a resolution of the governing board of the school district, may set

aside a part or all of such surplus funds in such a special reserve fund, subject to the limitation

contained in section 57-19-01 on the size of such fund.
N.D. Cent. Code § 57-39.2-22 — ND Code / Title 57 / Chapter 57-39.2 / Section 57-39.2-22
57-39.2-22. Commissioner may appoint agents and employees - Compensation - Bond
Status: in_force

57-39.2-22. Commissioner may appoint agents and employees - Compensation -

Bond.

1. The commissioner may appoint such agents, auditors, clerks, and employees as the

commissioner deems necessary, fix their salaries and compensation and prescribe

their duties and powers, and may remove such persons so appointed. Each auditor

appointed by the commissioner must have had at least three years' experience, or the

education equivalent thereof, in the auditing and checking of books of account.

2. All such agents and employees must be allowed such reasonable and other necessary

traveling expenses as may be incurred in the performance of their duties not to

exceed, however, such amounts as are now or may hereafter be fixed by law.

3. The commissioner may require such of the officers, agents, and employees as the

commissioner designates to give bond for the faithful performance of the duties in

such sum and such sureties as the commissioner determines and the state shall pay

the premiums on such bonds.

4. The commissioner may utilize the office of the treasurer of the various counties in

order to administer this chapter and effectuate its purposes and may appoint the

treasurers of the various counties as the commissioner's agents to collect any or all of

the taxes imposed by this chapter. No additional compensation may be paid to said

treasurer by reason thereof.
N.D. Cent. Code § 57-02.3-04 — ND Code / Title 57 / Chapter 57-02.3 / Section 57-02.3-04
57-02.3-04. Appearance before state board of equalization
Status: in_force

57-02.3-04. Appearance before state board of equalization

The state board of equalization shall equalize the values placed upon property subject to

valuation. Representatives of the board of university and school lands may appear before the

state board of equalization to oppose unreasonable or unjust valuations placed upon property

subject to valuation as equalized by the county board of equalization, or to oppose any change

in valuations as proposed by the state board of equalization, to the end that all valuations of

property subject to valuation may be uniform with valuations of comparable property throughout

the state.
N.D. Cent. Code § 57-22-03 — ND Code / Title 57 / Chapter 57-22 / Section 57-22-03
57-22-03. List to be delivered to sheriff - Duties of sheriff
Status: in_force

57-22-03. List to be delivered to sheriff - Duties of sheriff

The county treasurer, on the fifteenth day of October, shall deliver the list of unpaid

delinquent personal property taxes to the sheriff of the county, who immediately shall proceed to

collect all such taxes, and if they are not paid upon demand, the sheriff shall distrain sufficient

goods and chattels belonging to the person charged with such taxes to pay the same with

penalties and costs. The list given to the sheriff must show the information contained in the

original tax list and must include the name and post-office address of the taxpayer, the taxing

district and school district in which the taxpayer resides, the valuation, the amount of

consolidated taxes, the amount of school per capita or other taxes, and the total tax.
N.D. Cent. Code § 57-02-14 — ND Code / Title 57 / Chapter 57-02 / Section 57-02-14
57-02-14. Valuation of real property exempt from taxation
Status: in_force

57-02-14. Valuation of real property exempt from taxation

At the time of making the assessment of real property, the assessor shall enter in a

separate list each description of property exempt by law and shall value it in the same manner

as other property, designating in each case to whom such property belongs and for what

purpose used. This section does not apply to property of the United States, this state, or a

political subdivision of this state or farm buildings or farm residences exempt from property

taxes by law.
N.D. Cent. Code § 57-15-18.2 — ND Code / Title 57 / Chapter 57-15 / Section 57-15-18.2
57-15-18.2. School district levy for unemployment compensation benefits
Status: repealed

57-15-18.2. School district levy for unemployment compensation benefits

Repealed by S.L. 1983, ch. 608, § 22.
N.D. Cent. Code § 57-39.2-13 — ND Code / Title 57 / Chapter 57-39.2 / Section 57-39.2-13
57-39.2-13. Lien of tax - Collection - Action authorized
Status: in_force

57-39.2-13. Lien of tax - Collection - Action authorized

1. Whenever any taxpayer liable to pay a tax or penalty imposed 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 becomes due and payable and

continues until the liability for such amount is satisfied. For the purposes of this

provision the words "due" and "due and payable" mean the first instant at which the tax

becomes due.

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 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 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 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.
N.D. Cent. Code § 57-23-10 — ND Code / Title 57 / Chapter 57-23 / Section 57-23-10
57-23-10. Appeal
Status: repealed

57-23-10. Appeal

Repealed by S.L. 1971, ch. 552, § 2.
N.D. Cent. Code § 57-43.2-16 — ND Code / Title 57 / Chapter 57-43.2 / Section 57-43.2-16
57-43.2-16. Determination if no return made
Status: repealed

57-43.2-16. Determination if no return made

Repealed by S.L. 1999, ch. 526, § 84.
N.D. Cent. Code § 57-37.1-15 — ND Code / Title 57 / Chapter 57-37.1 / Section 57-37.1-15
57-37.1-15. Liability of representatives
Status: in_force

57-37.1-15. Liability of representatives

A personal representative is liable for all taxes payable on the estate with interest as

provided in this chapter until the same have been paid. In no case may such personal

representative be liable for a greater sum than is actually received by the personal

representative.
N.D. Cent. Code § 57-51-10 — ND Code / Title 57 / Chapter 57-51 / Section 57-51-10
57-51-10. Proceedings and penalty on delinquency
Status: in_force

57-51-10. Proceedings and penalty on delinquency

When the tax provided for in this chapter becomes delinquent, there is hereby imposed a

penalty of five dollars, or a sum equal to five percent of the tax due, whichever is greater, with

interest at the rate of one percent per month on the tax due, for each calendar month or fraction

thereof during which such delinquency continues, excepting the month within which such tax

became due, which must be collected in the manner hereinafter provided. If any person fails to

make any report herein required, within the time prescribed by law for such report, it is the duty

of the commissioner to examine the books, records, and files of such person to ascertain the

amount and value of such production to compute the tax thereon as provided herein, and the

commissioner shall add thereto the amount of any penalties accrued thereon. The

commissioner, for good cause shown, may waive the penalty or the interest provided by this

section.
N.D. Cent. Code § 57-40.3-03.1 — ND Code / Title 57 / Chapter 57-40.3 / Section 57-40.3-03.1
57-40.3-03.1. Separate and additional tax imposed
Status: repealed

57-40.3-03.1. Separate and additional tax imposed

Repealed by I.M. approved November 2, 1976, S.L. 1977, ch. 593, § 6.
N.D. Cent. Code § 57-51-15.1 — ND Code / Title 57 / Chapter 57-51 / Section 57-51-15.1
57-51-15.1. Energy impact fund
Status: repealed

57-51-15.1. Energy impact fund

Repealed by S.L. 2019, ch. 13, 7.
N.D. Cent. Code § 57-40.6-09 — ND Code / Title 57 / Chapter 57-40.6 / Section 57-40.6-09
57-40.6-09. Governor to appoint an emergency services communication system advisory committee - Standards and guidelines - Report
Status: in_force

57-40.6-09. Governor to appoint an emergency services communication system

advisory committee - Standards and guidelines - Report.

Expired under S.L. 1987, ch. 720, § 3; S.L. 1991, ch. 686, § 6; and S.L. 1993, ch. 570, § 1.
N.D. Cent. Code § 57-43.1-17.1 — ND Code / Title 57 / Chapter 57-43.1 / Section 57-43.1-17.1
57-43.1-17.1. Determination if no report is filed
Status: in_force

57-43.1-17.1. Determination if no report is filed

If a person fails, neglects, or refuses to file a motor vehicle 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 57-43.1-21. An assessment made by the

commissioner under this section or section 57-43.1-21 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 evidence that it is erroneous or

excessive.
N.D. Cent. Code § 57-36-05.2 — ND Code / Title 57 / Chapter 57-36 / Section 57-36-05.2
57-36-05.2. Sale of noncompliant tobacco products
Status: in_force

57-36-05.2. Sale of noncompliant tobacco products

A dealer, distributor, or other person may not knowingly sell or distribute in this state any

tobacco product manufactured by a tobacco product manufacturer not in compliance with

subsection 2 of section 51-25-02.