N.D. Cent. Code § 57-02-51 — ND Code / Title 57 / Chapter 57-02 / Section 57-02-51
57-02-51. Notice of township and city equalization meetings to be published - Date of equalization meeting
Status: in_force

57-02-51. Notice of township and city equalization meetings to be published - Date of

equalization meeting.

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

successive weeks, a notice that proceedings for the equalization of assessments will be held by

the several local equalization boards. The first publication of the notice may not be more than

forty-five days before the date of the equalization proceedings and the second publication may

not be less than fourteen days before the equalization proceedings. The notice must contain a

statement that the proceedings will be held at the regular meeting place of the governing board

or other place designated by that board of the township or city, as the case may be. The notice

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

board of review or equalization and petition for correction of the taxpayer's assessment. The

equalization proceedings in a city must be held within the first fifteen days of April and the

equalization proceedings in an organized township must be held in the month of April.
N.D. Cent. Code § 57-21-01 — ND Code / Title 57 / Chapter 57-21 / Section 57-21-01
57-21-01. Application to district court
Status: in_force

57-21-01. Application to district court

At any time after any taxes or special assessments or any installment thereof, heretofore or

hereafter levied and assessed upon any real property within this state, have been delinquent for

more than twelve months, and remain due and unpaid, the county treasurer, if the said property

produces rents, may petition, and, by direction of the board of county commissioners, shall

petition, the district court, in the name of the county, for an order directed to the tenant or

subtenant, if any, and to the owner of said property, directing that said rents be paid to the

county treasurer.
N.D. Cent. Code § 57-51.1-08 — ND Code / Title 57 / Chapter 57-51.1 / Section 57-51.1-08
57-51.1-08. Intent
Status: in_force

57-51.1-08. Intent

It is the intent of the electors of the state of North Dakota and the legislative assembly to

fund public elementary and secondary education in North Dakota at the level of seventy percent

of the educational cost per student, as determined under the provisions of chapter 15.1-27, to

provide funds for the life skills and transition center, and to provide for water development and

utilization and energy conservation and development programs by enactment of an excise tax to

be known as the "oil extraction tax" and enactment of an income tax credit.

The legislative assembly has determined that many areas within the state of North Dakota

do not have adequate water supplies for municipal, domestic, livestock, light industrial, and

other uses. However, adequate water supplies are essential for the social and economic stability

of municipalities and rural areas. It is, therefore, declared to be in the best interest of the people

of the state of North Dakota to establish a resources trust fund to be used to construct, or assist

in the construction of, multiple-use water supply facilities. The legislative assembly also

recognizes that appropriate planning to meet current and long-range water needs for the benefit

of all of the citizens of the state of North Dakota is a matter of concern and high priority. The

legislative assembly further intends that revenues generated by use of any facilities constructed,

in whole or in part, with financing from the resources trust fund shall be deposited in the

resources trust fund.
N.D. Cent. Code § 57-20-14 — ND Code / Title 57 / Chapter 57-20 / Section 57-20-14
57-20-14. Acceptance subject to payment
Status: in_force

57-20-14. Acceptance subject to payment

The acceptance of any check, draft, or money order in payment of any tax, fee, or license

does not constitute payment until it has been duly honored and paid, and acceptance is subject

to collection.
N.D. Cent. Code § 57-38-03 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-03
57-38-03. Imposition of tax against nonresidents
Status: in_force

57-38-03. Imposition of tax against nonresidents

The tax imposed by this chapter must be levied, collected, and paid annually upon and with

respect to income derived from all property owned, from all gaming activity carried on in this

state, and from every business, trade, profession, or occupation carried on in this state by

natural persons not residents of the state at the rates specified with respect to net income of a

resident of North Dakota.
N.D. Cent. Code § 57-38-34.5 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-34.5
57-38-34.5. Optional contributions to centennial tree program trust fund
Status: in_force

57-38-34.5. Optional contributions to centennial tree program trust fund

Expired under S.L. 1991, ch. 573, § 2.
N.D. Cent. Code § 57-15-46 — ND Code / Title 57 / Chapter 57-15 / Section 57-15-46
57-15-46. Form of ballot
Status: repealed

57-15-46. Form of ballot

Repealed by S.L. 1967, ch. 430, § 2.
N.D. Cent. Code § 57-43.2-03 — ND Code / Title 57 / Chapter 57-43.2 / Section 57-43.2-03
57-43.2-03. Special excise tax levied
Status: in_force

57-43.2-03. Special excise tax levied

1. Except as otherwise provided in this chapter, a special excise tax of two percent is

imposed on all sales of propane and a tax of four cents per gallon is imposed on all

sales of diesel fuel and other special fuels, which are exempted from the tax imposed

under section 57-43.2-02.

2. A consumer importing special fuel into this state, for a purpose for which the special

fuel is taxable under this section, is liable for the tax. The commissioner shall collect

the tax from the consumer importing the fuel.

3. If any fuel subject to tax by this section was subject to tax in any other state or its

political subdivisions, the tax in this section applies but at a rate measured by the

difference between the rate imposed in this section and the rate imposed by the other

state or its political subdivisions. If the tax imposed by the other state or its political

subdivisions is the same or greater than the tax imposed by this section, no tax is due.

4. An invoice, sales ticket, or other sales document issued or created covering a sale

taxable under this section must identify the consumer to whom the sale was made,

specify the purpose for which the special fuel was sold, and specify whether the fuel

was dyed for tax exemption purposes.

5. The tax imposed by this section does not apply on a sale by a supplier to another

supplier, a sale by a supplier to a distributor, a sale by a distributor to another

distributor, a sale by a distributor to a retailer, an export, or a sale to an exempt

consumer.

6. The person required to remit the tax imposed by this section shall pass the tax on to

the consumer.

7. The person required to remit the tax imposed by this section shall pay the tax to the

commissioner by the twenty-fifth day of the calendar month after the month during

which the special fuel was sold or used by the person. When the twenty-fifth day of the

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

working day after the Saturday, Sunday, or legal holiday. When payment is made by

mail, the payment is timely if the envelope containing the payment is postmarked by

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

due date.

8. The commissioner shall pay over all of the money received during each calendar

month to the state treasurer.
N.D. Cent. Code § 57-55-06 — ND Code / Title 57 / Chapter 57-55 / Section 57-55-06
57-55-06. Tax permits - Form
Status: in_force

57-55-06. Tax permits - Form

The tax permit must be of a size and design specified by the state tax commissioner. The

director of tax equalization shall order sufficient permits for the county, and the costs of such

permits must be paid by the county.
N.D. Cent. Code § 57-19-05 — ND Code / Title 57 / Chapter 57-19 / Section 57-19-05
57-19-05. Fund not considered in fixing budget
Status: in_force

57-19-05. Fund not considered in fixing budget

Such special reserve fund and the funds therein may not be considered in determining the

budget or the amount to be levied for each school fiscal year, for normal tax purposes, but must

be shown in such budget as a special trust fund, and may not be deducted therefrom as

otherwise provided by law.
N.D. Cent. Code § 57-39.4-33.4 — ND Code / Title 57 / Chapter 57-39.4 / Section 57-39.4-33.4
57-39.4-33.4. (335) Tax administration practices
Status: in_force

57-39.4-33.4. (335) Tax administration practices

1. For purposes of this section, tax administration practices consist of the following:

a. "Disclosed practice", which means a tax practice that the governing board selects

and requires each member state to disclose under subsection 2; and

b. "Best practice", which means is a disclosed practice selected by the governing

board as a best practice under subsection 3.

2. The governing board shall select a disclosed practice using the following procedures:

a. The state and local advisory council shall develop a practice for disclosure under

the guidelines set forth in governing board rule 335.

b. The governing board shall provide public notice and opportunity for comment

prior to voting on a motion to approve selection of a tax practice for disclosure.

c. If a disclosed practice and a best practice are under concurrent development

under rule 335, the governing board first shall vote on whether the practice is a

disclosed practice before proceeding on a vote on whether the practice should be

selected as a best practice.

d. A majority vote of the entire governing board is required to approve a motion to

select a tax practice for disclosure.

3. The governing board shall select a best practice using the following procedures:

a. The state and local advisory council shall develop a best practice under the

guidelines set forth in governing board rule 335 only from among the disclosed

practices or from tax practices in concurrent development under subsection 2.

b. The governing board shall provide notice and opportunity for public comment

before voting on a motion to approve selection of a best practice.

c. A three-fourths vote of the entire governing board is required to approve a motion

to select a best practice.

4. Tax administration practices must be maintained in an appendix to the agreement.

5. A state may not be found to be out of compliance with the agreement because the

effect of the state's laws, rules, regulations, and policies do not follow a tax

administration practice. Following a tax administration practice is voluntary. All member

states are encouraged to follow each best practice.

6. Each state shall complete and submit to the executive director for posting on the

governing board's website the tax administration practices section of the taxability

matrix by the first day of the calendar month which is at least sixty days after the date

the governing board approves a motion to select a disclosed or best practice, or both,

or the date specified by the governing board, whichever is later.

7. Using the procedure for updating the taxability matrix, the executive director shall

make the necessary updates to the taxability matrix template no later than thirty days

after the date the governing board approves a motion to select a disclosed or best

practice.

8. All best practices existing on May 11, 2015, are disclosed practices. The executive

director shall implement this provision without changing any of the member states'

responses.

9. A disclosed practice may subsequently be modified or become a best practice by

following the provisions set forth in this section.
N.D. Cent. Code § 57-38-32 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-32
57-38-32. Duty of corporations to make returns
Status: in_force

57-38-32. Duty of corporations to make returns

Each corporation that receives income from the sources designated in section 57-38-14,

whether or not required to file an income tax return pursuant to the provisions of the United

States Internal Revenue Code of 1954, as amended, shall, unless exempted by the provisions

of section 57-38-09, make a return in such form as the tax commissioner may prescribe, stating

specifically such facts as the tax commissioner may require for the purpose of making any

computation required by this chapter. Any corporation which is required to file a state income tax

return but not required to compute a federal taxable income figure for federal income tax

purposes is required to compute such a federal taxable income figure using a pro forma return

pursuant to the provisions of the Internal Revenue Code of 1954, as amended, in order to

determine a starting point for the computation of state income tax. Any foreign loan and

investment company engaged in business in this state, and whose income in this state consists

solely of income exempt from taxation under this chapter, need not file an annual report unless

specially requested to do so by the tax commissioner, but may file in lieu thereof an affidavit

claiming exemption under this chapter. The return must be signed by the president, vice

president, treasurer, assistant treasurer, chief accounting officer, or any other officer duly

authorized so to act and it and any other declaration, statement, or document required to be

made must contain or be verified by a written declaration that it is made under the penalties of

perjury. The tax commissioner may prescribe alternative methods for signing, subscribing, or

verifying a return filed by electronic means, including telecommunications, that shall have the

same validity and consequence as the actual signature and written declaration for a paper

return.
N.D. Cent. Code § 57-38-74 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-74
57-38-74. Claim for income tax deduction for revenue-producing enterprise sale or rental to a beginning entrepreneur
Status: repealed

57-38-74. Claim for income tax deduction for revenue-producing enterprise sale or

rental to a beginning entrepreneur.

Repealed by S.L. 2007, ch. 18, § 51.
N.D. Cent. Code § 57-06-17 — ND Code / Title 57 / Chapter 57-06 / Section 57-06-17
57-06-17. Allocation of assessment of operative property constituting a single and continuous property
Status: repealed

57-06-17. Allocation of assessment of operative property constituting a single and

continuous property.

Repealed by S.L. 2005, ch. 545, § 10.
N.D. Cent. Code § 57-43.2-14.1 — ND Code / Title 57 / Chapter 57-43.2 / Section 57-43.2-14.1
57-43.2-14.1. Determination if no report is filed
Status: in_force

57-43.2-14.1. Determination if no report is filed

If a person fails, neglects, or refuses to file a special 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 57-43.2-15. An assessment made by the

commissioner under this section or section 57-43.2-14 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 § 57-40.2-15.1 — ND Code / Title 57 / Chapter 57-40.2 / Section 57-40.2-15.1
57-40.2-15.1. Corporate officer liability
Status: in_force

57-40.2-15.1. Corporate officer liability

1. If a corporation fails for any reason to file the required returns or to pay the tax due

under this chapter, the president, vice president, secretary, or treasurer of the

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

responsibility for making the returns and payments are personally liable for the failure.

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

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

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

the assessment and collection of other liabilities.

2. If the corporate officers, governors, managers, or members of a member-controlled

limited liability company elect not to be personally liable for the failure to file the

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

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

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

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

amount equal to the estimated annual use tax liability of the corporation or limited

liability company.
N.D. Cent. Code § 57-14-03 — ND Code / Title 57 / Chapter 57-14 / Section 57-14-03
57-14-03. County auditor to act as assessor
Status: in_force

57-14-03. County auditor to act as assessor

If the party notified as provided in section 57-14-02 does not appear, or if the party appears

and fails to give a good and sufficient reason why the assessment should not be made, the

same must be made, and the county auditor may exercise all the powers of an assessor in

discharging the duties assigned to the county auditor by this chapter.
N.D. Cent. Code § 57-38-01.40 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-01.40
57-38-01.40. Apprenticeship tax credit
Status: in_force

57-38-01.40. Apprenticeship tax credit

1. A taxpayer is entitled to a credit as determined under this section against the income

tax liability under section 57-38-30 or 57-38-30.3 for qualified compensation paid to an

individual who is an apprentice in an apprenticeship program as provided in title 29,

Code of Federal Regulations, subtitle a, part 29 or an apprentice electrician registered

under chapter 43-09 and is employed in this state by the taxpayer.

2. To qualify for the credit under this section, a taxpayer shall:

a. Directly employ, supervise, and evaluate a qualified apprentice in an

apprenticeship position located in this state.

b. For a taxpayer that employs an individual who is an apprentice in an

apprenticeship program as provided in title 29, Code of Federal Regulations,

subtitle a, part 29, obtain a certification from the United States department of

labor, bureau of apprenticeship and training, stating the taxpayer has met all the

requirements and qualifications of the apprenticeship program as provided in

title 29, Code of Federal Regulations, subtitle a, part 29 and submit to the tax

commissioner proof of the certification.

c. Submit any other information prescribed by the tax commissioner.

3. Subject to the limitations provided in this subsection, the amount of the credit to which

a taxpayer is entitled is ten percent of the stipend or salary paid to a qualified

apprentice employed by the taxpayer.

a. The aggregate amount of credits allowed to a taxpayer under this section may not

exceed three thousand dollars in total credits for all taxable years combined.

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

five apprentices employed by the taxpayer at the same time.

c. The credit allowed under this section may not exceed a taxpayer's liability for tax

under this chapter. Any credit amount exceeding a taxpayer's liability for the

taxable year may not be claimed as a carryback or carryforward.

4. 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 passthrough entity level must be allowed to the partners, shareholders, or

members in proportion to their respective interests in the passthrough entity.

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

to effectuate this section.
N.D. Cent. Code § 57-39.4-35 — ND Code / Title 57 / Chapter 57-39.4 / Section 57-39.4-35
57-39.4-35. (502) State review and approval of certified automated system software and certain liability relief
Status: in_force

57-39.4-35. (502) State review and approval of certified automated system software

and certain liability relief.

1. Each member state shall review software submitted to the governing board for

certification as a certified automated system as provided for in this chapter. Such

review shall include a review to determine that the program accurately reflects the

taxability of the product categories included in the program. Upon approval by the

state, the state shall certify to the governing board its acceptance of the system

determination of the taxability of the product categories included in the program.

2. Each member state shall relieve certified service providers and model 2 sellers from

liability to the member state and local jurisdictions for not collecting sales or use taxes

resulting from the certified service provider or model 2 seller relying on the certification

provided by the member state.

3. Each member state shall provide relief from liability to certified service providers for

not collecting sales and use taxes in the same manner as provided to sellers under the

provisions of section 57-39.4-18.

4. The governing board and the member states shall not be responsible for classification

of an item or transaction within the product categories certified. The relief from liability

provided in this section shall not be available for a certified service provider or model 2

seller that has incorrectly classified an item or transaction into a product category

certified by a member state. This subsection shall not apply to the individual listing of

items or transactions within a product definition approved by the governing board or

the member states.

5. If a member state determines that an item or transaction is incorrectly classified as to

its taxability, it shall notify the certified service provider or model 2 seller of the

incorrect classification. The certified service provider or model 2 seller shall have ten

days to revise the classification after receipt of notice from the member state of the

determination. Upon expiration of the ten days, the certified service provider or

model 2 seller shall be liable for the failure to collect the correct amount of sales or use

taxes due and owing to the member state.

6. For purposes of this section:

a. "Certify a product category" means the state reviews the product category and

determines that the taxability of a product properly included in that product

category is consistent with that state's laws. The state certifies that the taxability

is based only on:

(1) The product-based exemptions or impositions provided by state law;

(2) The specific description provided by the seller or certified service provider;

and

(3) Not requiring either the purchaser or seller to produce documentation to

claim the exemption.

b. (1) "Product category" means:

(a) Terms specifically defined in appendix C, part II or part III of the

agreement, such as clothing, durable medical equipment, food, drugs,

soft drinks, and disaster preparedness supplies;

(b) Subcategories of terms specifically defined in subparagraph a that

may be taxed differently than the product category as a whole, such

as oxygen delivery equipment, kidney dialysis equipment, prewritten

computer software delivered electronically, and prepared food that

requires additional cooking by the consumer;

(c) Terms representing groups of like products that do not fall within

subparagraph a or b, such as other digital products, building materials,

furniture, or motor vehicles; and

(d) Subcategories of subparagraph c that are taxed differently than the

product category as a whole, such as printed materials, newspapers,

and catalogs.

(2) The term does not include any individual product that properly falls within

any product category in a state, such as shirts, reusable thermometers,

ultrasound machines, bread, tables, chairs, automobiles, or motorcycles,

unless the individual product is taxed differently than any other products

within that product category; or "tangible personal property".
N.D. Cent. Code § 57-51-23 — ND Code / Title 57 / Chapter 57-51 / Section 57-51-23
57-51-23. Application of chapter
Status: in_force

57-51-23. Application of chapter

Omitted.
N.D. Cent. Code § 57-40.2-10 — ND Code / Title 57 / Chapter 57-40.2 / Section 57-40.2-10
57-40.2-10. Revocation of permit and authority to do business
Status: in_force

57-40.2-10. Revocation of permit and authority to do business

If any retailer maintaining a place of business in this state, or authorized to collect the tax

imposed by this chapter, fails to comply with any of the provisions of this chapter, or with any

order or regulation of the commissioner, the commissioner, by order, may revoke the permit, if

any was issued to such retailer, or if the retailer is a corporation or limited liability company

authorized to do business in this state, the commissioner may certify to the secretary of state a

copy of an order finding that such retailer has failed to comply with certain specified provisions,

orders, rules, or regulations. The secretary of state, upon receipt of such certified copy, may

revoke the certificate authorizing such corporation or limited liability company to do business in

this state, and shall issue a new certificate only when the corporation or limited liability company

shall have obtained from the commissioner an order finding that the corporation or limited

liability company has complied with its obligations under this chapter. Any order shall be made

under this section only after a retailer has had an opportunity, upon ten days' notice of the time,

place, and purpose of a hearing, to show cause why such order should not be made. The

commissioner may issue a new permit after a revocation.
N.D. Cent. Code § 57-38.6-04 — ND Code / Title 57 / Chapter 57-38.6 / Section 57-38.6-04
57-38.6-04. Taxable year for agricultural business investment tax credit
Status: in_force

57-38.6-04. Taxable year for agricultural business investment tax credit

The tax credit under section 57-38.6-03 accrues to the taxpayer for the taxable year in

which the investment in the qualified business was received by the qualified business.
N.D. Cent. Code § 57-02-06 — ND Code / Title 57 / Chapter 57-02 / Section 57-02-06
57-02-06. Who are deemed merchants
Status: repealed

57-02-06. Who are deemed merchants

Repealed by S.L. 1983, ch. 595, § 3.
N.D. Cent. Code § 57-38.3-10 — ND Code / Title 57 / Chapter 57-38.3 / Section 57-38.3-10
57-38.3-10. Priority of claims
Status: in_force

57-38.3-10. Priority of claims

1. The commissioner may first apply any refund or credit to payment of the taxpayer's

delinquent tax and may delay a transfer of funds to a claimant agency until the

taxpayer's delinquent returns have been filed.

2. If more than one claimant agency asserts a debt, or if a claimant agency asserts more

than one debt against a debtor, and the total amount of the debts asserted exceeds

the total amount of the refund available for setoff, the commissioner shall approve the

transfer of funds to claimant agencies in the following order:

a. Debts for services or benefits otherwise paid for in whole by the state or a political

subdivision thereof.

b. Debts for services or benefits otherwise paid for in part by the state or political

subdivision thereof.

c. All other debts.

3. Debts within each priority classification must be given payment priority based upon the

order of receipt from claimant agencies.
N.D. Cent. Code § 57-08-09 — ND Code / Title 57 / Chapter 57-08 / Section 57-08-09
57-08-09. Taxation of reassessed property
Status: in_force

57-08-09. Taxation of reassessed property

The reassessment shall be of the same force and effect as the original assessment made in

accordance with law. The valuation of reassessed property must be allocated as the valuation

upon the original assessment of such property is allocated, and the provisions of law governing

the levy and collection of taxes upon an original assessment are applicable to property

reassessed under the provisions of this chapter.
N.D. Cent. Code § 57-15-06.8 — ND Code / Title 57 / Chapter 57-15 / Section 57-15-06.8
57-15-06.8. County tax levies and limitations not in addition to the general fund levy
Status: repealed

57-15-06.8. County tax levies and limitations not in addition to the general fund levy

Repealed by S.L. 2015, ch. 439, § 104.
N.D. Cent. Code § 57-28-04 — ND Code / Title 57 / Chapter 57-28 / Section 57-28-04
57-28-04. Service of notice of foreclosure of lien
Status: in_force

57-28-04. Service of notice of foreclosure of lien

1. If the current assessment records show that a residential building is located on the

property, the county auditor shall deliver the notice of foreclosure of tax lien to the

sheriff who shall serve it or cause it to be served personally upon the owner, if known

to be a resident of this state. If the owner is a nonresident of this state, the county

auditor shall serve the notice by certified mail addressed to the owner at the owner's

last-known post-office address and determine whether personal service upon any

person is required under subsection 3. If the current assessment records show that no

residential building is located on the property, the auditor shall serve the notice by

certified mail addressed to the owner at the owner's last-known post-office address.

2. By March first, the county auditor shall request from the recorder and the clerk of the

district court a list giving the names and addresses of all persons who appear to be

interested as owners, mortgagees, lienholders, or judgment creditors. Ownership does

not include an easement or right of way recorded or a mineral interest that was

severed from the surface estate. The recorder and the clerk of the district court shall

provide the county auditor with the requested lists by April fifteenth following the

request.

3. On or before June first, the county auditor shall serve the notice of tax lien foreclosure

personally upon any person actually residing upon the property subject to tax lien and

by certified mail upon any other person entitled to the possession of the property as

may appear from the records of the recorder or clerk of the district court.

4. The county auditor shall serve the notice of foreclosure of tax lien upon each

mortgagee, lienholder, and other person with an interest in the property except a

person whose only interest is in a mineral interest that was severed from the surface

estate before the filing of any unsatisfied lien or mortgage or before January first of the

year following the year for which the taxes were levied and to which the notice of

foreclosure of tax lien relates, and upon whom personal service is not required by this

section, as shown by the records of the recorder or the clerk of the district court of the

county. The notice must be served by certified mail. If a mortgagee, lienholder, or other

person entitled to notice under this subsection has an agent registered with the

secretary of state for the purpose of accepting service, the notice required under this

subsection must be served on that registered agent.

5. The expense of service of the notice, publication, and other foreclosure costs under

this chapter in the amount of fifty dollars or actual costs whichever is higher must be

added to the amount required to satisfy the tax lien. The auditor or sheriff shall make

proof of service by mail by affidavit showing the names and addresses of all parties

upon whom the notice was served with the date of mailing in each case and shall

attach the registry, certification, and return receipts and file the affidavit and receipts

with the original notice of foreclosure of tax lien. Service by publication under this

chapter must be shown of record by filing of an affidavit of publication.
N.D. Cent. Code § 57-60-05 — ND Code / Title 57 / Chapter 57-60 / Section 57-60-05
57-60-05. Payment of taxes - When taxes due - When delinquent
Status: in_force

57-60-05. Payment of taxes - When taxes due - When delinquent

The taxes imposed by this chapter are due within twenty-five days after the end of each

month, and, if not received by the twenty-fifth day, become delinquent and must be collected as

herein provided. The commissioner, upon request and a proper showing of the necessity

therefor, may grant an extension of time, not to exceed fifteen days, for paying the tax, and

when such a request is granted, the tax is not delinquent until the extended period has expired.

The commissioner shall require a report to be filed monthly by each person subject to the taxes

imposed by section 57-60-02, in such form as the commissioner shall prescribe, to provide such

information as the commissioner deems necessary for the proper administration of this chapter.
N.D. Cent. Code § 57-38.1-13 — ND Code / Title 57 / Chapter 57-38.1 / Section 57-38.1-13
57-38.1-13. Payroll factor
Status: in_force

57-38.1-13. Payroll factor

The payroll factor is a fraction, the numerator of which is the total amount paid in this state

during the tax period by the taxpayer for compensation and the denominator of which is the total

compensation paid everywhere during the tax period.
N.D. Cent. Code § 57-15-37 — ND Code / Title 57 / Chapter 57-15 / Section 57-15-37
57-15-37. Tax levy for airport purposes in park districts
Status: repealed

57-15-37. Tax levy for airport purposes in park districts

Repealed by S.L. 2001, ch. 510, § 13.
N.D. Cent. Code § 57-45-11 — ND Code / Title 57 / Chapter 57-45 / Section 57-45-11
57-45-11. Limitation of action against tax deed
Status: in_force

57-45-11. Limitation of action against tax deed

Any person having or claiming title to or a lien or encumbrance upon any land, whether in

that person's possession or the possession of another, or vacant or unoccupied, may

commence and maintain an action against any person, county, or state claiming any title to or

interest in the land, or a lien upon the land, adversely to the person by or through any tax deed,

to test the validity of the tax deed, or to quiet the title to the land as against the claims of the

adverse claimant, or to remove the cloud from the title arising from the tax deed. An action or

defense based upon the invalidity of a tax deed may not be commenced or interposed after

three years from the issuance of a tax deed unless the tax deed is void by reason of

jurisdictional defects. The holder of a tax deed may maintain an action to establish the validity of

the tax deed or to quiet title to the land and may demand the possession of the land.
N.D. Cent. Code § 57-39.4-15 — ND Code / Title 57 / Chapter 57-39.4 / Section 57-39.4-15
57-39.4-15. (314) Telecommunications sourcing
Status: in_force

57-39.4-15. (314) Telecommunications sourcing

1. Except for the defined telecommunications services in subsection 3, the sale of

telecommunications services sold on a call-by-call basis shall be sourced to each level

of taxing jurisdiction where the call originates and terminates in that jurisdiction or each

level of taxing jurisdiction where the call either originates or terminates and in which

the service address is also located.

2. Except for the defined telecommunications services in subsection 3, a sale of

telecommunications services sold on a basis other than a call-by-call basis is sourced

to the customer's place of primary use.

3. The sale of the following telecommunications services shall be sourced to each level

of taxing jurisdiction as follows:

a. A sale of mobile telecommunications services, other than air-to-ground

radiotelephone service and prepaid calling service, is sourced to the customer's

place of primary use as required by the Mobile Telecommunications Sourcing Act.

b. A sale of post-paid calling service is sourced to the origination point of the

telecommunications signal as first identified by either the seller's

telecommunications system, or information received by the seller from its service

provider, if the system used to transport such signals is not that of the seller.

c. A sale of prepaid calling service or a sale of a prepaid wireless calling service is

sourced in accordance with section 57-39.4-11. However, in the case of a sale of

prepaid wireless calling service, the rule provided in subdivision e of subsection 1

of section 57-39.4-11 shall include as an option the location associated with the

mobile telephone number.

d. A sale of a private communication service is sourced as follows:

(1) Service for a separate charge related to a customer channel termination

point is sourced to each level of jurisdiction in which such customer channel

termination point is located.

(2) Service where all customer termination points are located entirely within one

jurisdiction or levels of jurisdiction is sourced in such jurisdiction in which the

customer channel termination points are located.

(3) Service for segments of a channel between two customer channel

termination points located in different jurisdictions and which segment of

channel are separately charged is sourced fifty percent in each level of

jurisdiction in which the customer channel termination points are located.

(4) Service for segments of a channel located in more than one jurisdiction or

levels of jurisdiction and which segments are not separately billed is sourced

in each jurisdiction based on the percentage determined by dividing the

number of customer channel termination points in such jurisdiction by the

total number of customer channel termination points.

4. The sale of internet access service is sourced to the customer's place of primary use.

5. The sale of an ancillary service is sourced to the customer's place of primary use.
N.D. Cent. Code § 57-39.2-10.1 — ND Code / Title 57 / Chapter 57-39.2 / Section 57-39.2-10.1
57-39.2-10.1. Responsibilities of special events promoters - Penalty
Status: in_force

57-39.2-10.1. Responsibilities of special events promoters - Penalty

1. A promoter or organizer of a special event at which twenty-five or more special event

vendors participate shall, within twenty days following a special event, provide to the

tax commissioner a list identifying each participating special event vendor. The list

must be in the form and manner prescribed by the tax commissioner and must contain

the name and sales tax permit number of each special vendor. Records must be

retained by the promoter or organizer to the same extent as all transactions involving

sales or use tax as provided in section 57-39.2-10. For purposes of this section:

a. "Promoter" or "organizer" means a person or entity that organizes or promotes a

special event that results in the rental, occupation, or use of a structure, lot, tract

of land, motor vehicle, sample or display case, table, or any other similar items for

the provision of displays, promotional activities, or sale of tangible personal

property or services by special event vendors.

b. "Special event" means an entertainment, amusement, recreation, or marketing

event that occurs at a single location on a recurring or irregular basis and where

sales, displays, or promotional activities occur. Special events include auto

shows, boat shows, gun shows, sport shows, knife shows, home shows, craft

shows, flea markets, carnivals, circuses, bazaars, fairs, and art or other

merchandise displays or exhibits.

c. "Special event vendor" means a person or entity making sales, providing

displays, or otherwise engaging in promotional activities at a special event.

2. A special event does not include an event that is organized for the exclusive benefit of

a nonprofit organization if all of the net proceeds of the retail sales of all vendors at the

event inure to the benefit of a nonprofit organization.

3. A promoter or organizer of a special event who fails or refuses to comply with this

section may be subject to a penalty of two hundred fifty dollars per event, which

amount may be waived by the tax commissioner for good cause shown.

4. Except as otherwise provided in subsection 1, if a promoter or organizer includes a

special event vendor in a list previously submitted to the tax commissioner under

subsection 1, the promoter or organizer is not required to include the same special

event vendor in a list submitted to the tax commissioner for a subsequent special

event held within six months of the first event.
N.D. Cent. Code § 57-38-31 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-31
57-38-31. Duty of individuals and fiduciaries to make return
Status: in_force

57-38-31. Duty of individuals and fiduciaries to make return

1. Every resident individual, every fiduciary for a resident individual, estate, or trust, who

is required by the provisions of the United States Internal Revenue Code of 1954, as

amended, to file a federal income tax return, and every individual or fiduciary who

receives income derived from sources in this state, shall file an income tax return with

the state tax commissioner in such form as the commissioner may prescribe. Any

person who is required to file a state income tax return but not required to compute a

federal taxable income figure for federal income tax purposes is required to compute

such a federal taxable income figure using a pro forma return pursuant to the

provisions of the Internal Revenue Code of 1954, as amended, in order to determine a

starting point for the computation of state income tax. Any person required to file an

income tax return pursuant to the provisions of the United States Internal Revenue

Code of 1954, as amended, with respect to income that is exempt from taxation under

this chapter either because it cannot be constitutionally taxed or because it is exempt

by any provision of law shall file a return prescribed by the tax commissioner in such

form as will permit computation of the tax liability under this chapter on only that part of

the income which is subject to taxation pursuant to the provisions of this chapter;

provided, that such person elects to use that form of return rather than any other form

of return that may be prescribed. The return must be signed by the person required to

make it and must contain a written declaration that it is made and subscribed under

penalties of perjury.

2. The same filing status and deduction method used by a husband and wife when filing

federal income tax returns must be used when filing state income tax returns.

3. If the taxpayer is unable to make the taxpayer's own return, the return must be made

by a duly authorized agent or by a guardian or other person charged with the care of

the person or property of the taxpayer.

4. Every fiduciary subject to taxation under the provisions of this chapter shall make a

return for the individual, estate, or trust for which the fiduciary acts; the return must be

signed by the person required to make it and must contain a written declaration that it

is made and subscribed under penalties of perjury.

5. The return made by a fiduciary must state such facts as the tax commissioner may

prescribe.

6. A fiduciary required to make a return under this chapter is subject to all of the

provisions of the chapter which apply to an individual.

7. If required by the tax commissioner, the return must be accompanied by a true copy of

the federal income tax return of the taxpayer or by equivalent information in the form

and manner prescribed by the tax commissioner. A true copy of the federal income tax

return of the taxpayer or equivalent information must be furnished to the tax

commissioner by the taxpayer or fiduciary at any time after filing of the return required

by this chapter if so required by the tax commissioner.

8. The tax commissioner may prescribe alternative methods for signing, subscribing, or

verifying a return filed by electronic means, including telecommunications, that shall

have the same validity and consequence as the actual signature and written

declaration for a paper return.
N.D. Cent. Code § 57-38.3-07 — ND Code / Title 57 / Chapter 57-38.3 / Section 57-38.3-07
57-38.3-07. Finalization
Status: in_force

57-38.3-07. Finalization

Upon final determination of the amount of the debt due and owing by means of the

procedures provided by section 57-38.3-06 or by the taxpayer's default through failure to comply

with section 57-38.3-05, mandating timely request for review, the claimant agency shall remove

the amount of the debt due and owing from the escrow account and shall credit such amount to

the debtor's obligation.
N.D. Cent. Code § 57-15-18 — ND Code / Title 57 / Chapter 57-15 / Section 57-15-18
57-15-18. Penalty for unlawful withdrawal of building funds
Status: repealed

57-15-18. Penalty for unlawful withdrawal of building funds

Repealed by S.L. 1975, ch. 106, § 673.
N.D. Cent. Code § 57-39.2-02.3 — ND Code / Title 57 / Chapter 57-39.2 / Section 57-39.2-02.3
57-39.2-02.3. Marketplace facilitator tax collection requirement
Status: in_force

57-39.2-02.3. Marketplace facilitator tax collection requirement

1. For the purposes of this section:

a. "Exemption certificate" means documentation furnished by a buyer to a seller to

claim an exemption from sales tax or use tax. The term includes a resale

certificate or other documentation authorized in section 57-39.2-10 furnished by a

buyer to a seller.

b. "Marketplace" means a physical or electronic place where one or more

marketplace sellers sell or offer for sale tangible personal property or other

products or services subject to tax under section 57-39.2-02.1, regardless of

whether the marketplace seller has a physical presence in this state. A physical or

electronic place includes a store, booth, internet website, catalog, television, radio

broadcast, or a dedicated sales software application.

c. (1) "Marketplace facilitator" means a person that:

(a) Contracts with sellers to facilitate for consideration, regardless of

whether deducted as fees from the transaction, the sale of the seller's

products through a physical or electronic marketplace operated by the

person;

(b) Engages directly or indirectly, through one or more affiliated persons,

in any of the following:

[1] Transmitting or otherwise communicating the offer or acceptance

between the buyer and seller;

[2] Owning or operating the infrastructure, electronic or physical, or

technology that brings buyers and sellers together;

[3] Providing a virtual currency that buyers are allowed or required to

use to purchase products from the seller; or

[4] Software development or research and development activities

related to any of the activities described in subparagraph a, if

such activities are directly related to a physical presence or

electronic marketplace operated by the person or an affiliated

person; and

(c) Engages in any of the following activities with respect to the seller's

products:

[1] Payment processing services;

[2] Fulfillment or storage services;

[3] Listing products for sale;

[4] Setting prices;

[5] Branding sales as those of the marketplace facilitator;

[6] Order taking;

[7] Advertising or promotion; or

[8] Providing customer service or accepting or assisting with returns

or exchanges.

(2) The term does not include a payment processor business appointed by a

merchant to handle payment transactions from various channels, such as

credit cards and debit cards, and whose sole activity with respect to

marketplace sales is to handle transactions between two parties.

d. "Marketplace seller" means a retailer that sells or offers for sale tangible personal

property or other products or services subject to tax under section 57-39.2-02.1,

through a marketplace that is owned, operated, or controlled by a marketplace

facilitator.

2. Notwithstanding any other provision of law, any marketplace facilitator facilitating sales

of tangible personal property or other products or services subject to tax under section

57-39.2-02.1, which does not have a physical presence in this state, is a retailer

subject to chapters 57-39.2 and 57-40.2 and shall remit sales or use tax if the

marketplace facilitator facilitates or makes sales through the marketplace that, when

the sales are combined, meet the threshold amount in section 57-39.2-02.2. A

marketplace facilitator exceeding the sales threshold shall obtain a permit under

section 57-39.2-14, and begin collecting the tax on sales during the following calendar

year or beginning sixty days after the threshold is met, whichever is earlier.

3. A marketplace facilitator shall be considered the retailer of each sale the facilitator

facilitates on its forum for a marketplace seller. Each marketplace facilitator shall:

a. Be required to collect and remit for each sale any tax imposed under chapters

57-39.2 and 57-40.2.

b. Be responsible for all obligations imposed under chapter 57-39.2 as if the

marketplace facilitator was the retailer of the sale.

c. In accordance with the provisions of section 57-39.2-10, keep such records and

information as may be required by the tax commissioner to ensure proper

collection and remittance of tax.

d. Certify to its marketplace sellers that it will collect and remit state and local sales

and use tax on sales of tangible personal property or other products or services

subject to tax under section 57-39.2-02.1 made through the marketplace. A

marketplace seller that accepts a marketplace facilitator's collection certificate in

good faith may exclude sales made through the marketplace from the

marketplace seller's return of gross receipts under section 57-39.2-11.

e. Be subject to audit by the tax commissioner with respect to all retail sales for

which it is required to collect and pay the tax imposed under chapters 57-39.2

and 57-40.2. If the tax commissioner audits the marketplace facilitator, the tax

commissioner is prohibited from auditing the marketplace seller for the same

retail sales unless the marketplace facilitator seeks relief under subsection 4.

4. A marketplace facilitator is not liable under this section for failure to collect and remit

sales and use tax if the marketplace facilitator demonstrates to the satisfaction of the

department that:

a. The marketplace facilitator has a system in place to require the seller to provide

accurate information and has made a reasonable effort to obtain accurate

information from the seller about a retail transaction;

b. The failure to collect and remit the correct tax was due to reliance upon incorrect

or insufficient information provided to the marketplace facilitator by the seller. If

the marketplace facilitator is relieved of liability under this subsection, the seller

and the purchaser are liable for any amount of uncollected, unpaid, or unremitted

tax; and

c. The marketplace facilitator and marketplace seller are not affiliated. A

marketplace facilitator and a marketplace seller are affiliated if:

(1) Either owns more than five percent of the other; or

(2) Both are subject to the control of a common entity that owns more than five

percent of each.

5. Notwithstanding any other provision of law, the tax imposed under this section may be

refunded under the following conditions:

a. A person qualifying for an exemption under subsection 5, 6, 24, 32, 43, 48, or 52

of section 57-39.2-04 may apply in writing to the tax commissioner on a form and

in the manner as the tax commissioner may prescribe reciting sufficient facts

establishing the exempt status of the sale.

b. The refund is five dollars or more. Qualifying sales may be accumulated for

periods not in excess of one calendar year in order to reach the five dollar limit.

6. A class action may not be brought against a marketplace facilitator on behalf of

purchasers arising from or in any way related to an overpayment of sales or use tax

collected by the marketplace facilitator, regardless of whether such action is

characterized as a tax refund claim.

7. No marketplace facilitator is required to collect or remit sales or use tax under this

section on any sale made before October 1, 2019.
N.D. Cent. Code § 57-38-48 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-48
57-38-48. Lien of tax
Status: in_force

57-38-48. Lien of tax

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. Such lien

attaches at the time the tax becomes due and payable and continues until the liability for such

amount is satisfied.
N.D. Cent. Code § 57-36-09.1 — ND Code / Title 57 / Chapter 57-36 / Section 57-36-09.1
57-36-09.1. Outlet - Record of deliveries and shipments
Status: in_force

57-36-09.1. Outlet - Record of deliveries and shipments

Records of all deliveries of shipments of cigarettes, snuff, cigars, electronic smoking

devices, or other tobacco products from a licensed outlet to persons within this state must be

kept by the outlet and be available to the tax commissioner for inspection. They must show the

name and address of the consignee, the date, the quantity and purchase price of cigarettes,

snuff, cigars, electronic smoking devices, or other tobacco products delivered, and such other

information as the tax commissioner may require. These records must be preserved for three

years from the date of delivery of the cigarettes, snuff, cigars, electronic smoking devices, or

other tobacco products.
N.D. Cent. Code § 57-43.2-27 — ND Code / Title 57 / Chapter 57-43.2 / Section 57-43.2-27
57-43.2-27. Computation
Status: repealed

57-43.2-27. Computation

Repealed by S.L. 1999, ch. 526, § 84.
N.D. Cent. Code § 57-38-29 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-29
57-38-29. Optional method of computing tax
Status: repealed

57-38-29. Optional method of computing tax

Repealed by S.L. 2009, ch. 545, § 32.
N.D. Cent. Code § 57-65-15 — ND Code / Title 57 / Chapter 57-65 / Section 57-65-15
57-65-15. Delinquent taxes - Sale of property
Status: in_force

57-65-15. Delinquent taxes - Sale of property

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

issue warrants directed to the sheriff of any county where the tax is due, or any part of the tax

accrued, for the collection of the tax, interest, and penalty. The sheriff to whom the warrant is

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

tax and shall sell the same and make return upon execution. The state of North Dakota, through

the tax commissioner, is authorized to make bids at any such sale to the amount of tax, penalty,

and costs accrued.
N.D. Cent. Code § 57-43.1-13 — ND Code / Title 57 / Chapter 57-43.1 / Section 57-43.1-13
57-43.1-13. Refiner, supplier, distributor, importer, exporter, and terminal operator required to secure license - License fees
Status: in_force

57-43.1-13. Refiner, supplier, distributor, importer, exporter, and terminal operator

required to secure license - License fees.

1. A person may not engage in business in this state as a refiner, supplier, distributor,

importer, exporter, or terminal operator of motor vehicle fuel unless that person holds

an unrevoked license issued by the commissioner.

2. The person shall file an application for a license with the commissioner providing such

information as required by the commissioner and on a form or in a format as required

by the commissioner. The information must include:

a. The name under which the person intends to transact business in this state.

b. The physical location of each place of business to be covered by the license and

the mailing address of the location to which forms and correspondence are to be

directed.

c. If a partnership, the name and address of each of the persons constituting the

partnership.

d. If a domestic corporation, the corporate name, the date of incorporation, and the

names and addresses of the directors and corporate officers.

e. If a foreign corporation, the corporate name, the state and the date of

incorporation, the name and address of the resident agent, the location of each

place of business, and the date on which the business was established.

f. If a domestic limited liability company, the limited liability company name, the date

of formation, and the names and addresses of the governors and managers.

g. If a foreign limited liability company, the limited liability company name, the state

and date of formation, the name and address of the resident agent, the location of

each place of business, and the date on which the business was established.

h. Any other information the commissioner may require.

The application must be signed by the taxpayer to be valid and must contain a written

declaration that it is made and subscribed under penalties of perjury. For an individual,

partnership, or unincorporated association, the application must be signed by the

owner. For a corporation, the application must be signed by an authorized officer. For a

limited liability company, the application must be signed by an authorized manager.

3. An applicant for a single or multiple license as a refiner, supplier, distributor, importer,

exporter, or terminal operator shall pay to the commissioner a license fee of twenty

dollars. The license fee must be paid at the time the application is made.
N.D. Cent. Code § 57-59-07 — ND Code / Title 57 / Chapter 57-59 / Section 57-59-07
57-59-07. Multistate tax compact advisory committee
Status: repealed

57-59-07. Multistate tax compact advisory committee

Repealed by S.L. 1995, ch. 584, § 5.
N.D. Cent. Code § 57-01-13 — ND Code / Title 57 / Chapter 57-01 / Section 57-01-13
57-01-13. Collection of delinquent sales, use, motor vehicle fuels, special fuels, importer for use, aviation fuel, motor vehicle excise, telecommunications carriers, income, and alcoholic beverage gross receipts taxes (Contingent expiration date - See note)
Status: in_force

57-01-13. Collection of delinquent sales, use, motor vehicle fuels, special fuels,

importer for use, aviation fuel, motor vehicle excise, telecommunications carriers,

income, and alcoholic beverage gross receipts taxes. (Contingent expiration date - See

note)

1. Notwithstanding the secrecy and confidential information provisions in chapters 57-38,

57-39.2, and 57-40.2, the tax commissioner may, for the purpose of collecting

delinquent North Dakota sales, use, motor vehicle fuels, special fuels, importer for use,

aviation fuel, motor vehicle excise, telecommunications carriers, income, or alcoholic

beverage gross receipts taxes due from a taxpayer not residing or domiciled in this

state, contract with any collection or credit agency, within or without the state, for the

collection of the delinquent sales, use, motor vehicle fuels, special fuels, importer for

use, aviation fuel, motor vehicle excise, telecommunications carriers, income, or

alcoholic beverage gross receipts taxes, including penalties and interest thereon. For

purposes of this section, a delinquent tax is defined as a tax liability that is due and

owing for a period longer than six months and for which the taxpayer has been given

at least three notices in writing requesting payment. The notices must be sent by

first-class mail to the taxpayer at the taxpayer's last-known mailing address. The third

notice must be sent with a copy of an affidavit of mailing. If the tax commissioner has

assigned a delinquent tax liability pursuant to this section, subsequent sales, use,

motor vehicle fuels, special fuels, importer for use, aviation fuel, motor vehicle excise,

telecommunications carriers, income, or alcoholic beverage gross receipts taxes that

become due from the same taxpayer may be assigned immediately and without further

notice to the taxpayer, so long as the originally assigned liability has not been fully

collected.

2. a. Fees for services, reimbursement, or any other remuneration to a collection or

credit agency must be based on the amount of tax, penalty, and interest actually

collected. Each contract entered into between the tax commissioner and the

collection or credit agency must provide for the payment of fees for the services,

reimbursements, or other remuneration not in excess of fifty percent of the

amount of delinquent sales, use, motor vehicle fuels, special fuels, importer for

use, aviation fuel, motor vehicle excise, income, or alcoholic beverage gross

receipts taxes, including penalties and interest actually collected.

b. All funds collected by the collection or credit agency must be remitted to the tax

commissioner monthly from the date of collection from a taxpayer. Forms to be

used for the remittances must be prescribed by the tax commissioner. The tax

commissioner shall transfer the funds to the state treasurer for deposit in the

state general fund. An amount equal to the amount of fees for services,

reimbursement, or any other remuneration to the collection or credit agency as

set forth in the contract authorized by this section is appropriated as a standing

and continuing appropriation to the tax commissioner for payment of fees due

under the contract.

c. Before entering into a contract, the tax commissioner shall require a bond from

the collection or credit agency not in excess of ten thousand dollars, guaranteeing

compliance with the terms of the contract.

3. A collection or credit agency entering into a contract with the tax commissioner for the

collection of delinquent taxes pursuant to this section thereby agrees that it is doing

business in this state for the purposes of the North Dakota income tax laws.

Collection of delinquent sales, use, motor vehicle fuels, special fuels, importer for

use, aviation fuel, motor vehicle excise, telecommunications carriers, income, and

alcoholic beverage gross receipts taxes. (Contingent effective date - See note)

1. Notwithstanding the secrecy and confidential information provisions in chapters 57-38

and 57-39.2, the tax commissioner may, for the purpose of collecting delinquent North

Dakota sales, use, motor vehicle fuels, special fuels, importer for use, aviation fuel,

motor vehicle excise, telecommunications carriers, income, or alcoholic beverage

gross receipts taxes due from a taxpayer not residing or domiciled in this state,

contract with any collection or credit agency, within or without the state, for the

collection of the delinquent sales, use, motor vehicle fuels, special fuels, importer for

use, aviation fuel, motor vehicle excise, telecommunications carriers, income, or

alcoholic beverage gross receipts taxes, including penalties and interest thereon. For

purposes of this section, a delinquent tax is defined as a tax liability that is due and

owing for a period longer than six months and for which the taxpayer has been given

at least three notices in writing requesting payment. The notices must be sent by

regular mail to the taxpayer at the taxpayer's last-known mailing address. The third

notice must be sent with a copy of an affidavit of mailing. If the tax commissioner has

assigned a delinquent tax liability pursuant to this section, subsequent sales, use,

motor vehicle fuels, special fuels, importer for use, aviation fuel, motor vehicle excise,

income, or alcoholic beverage gross receipts taxes that become due from the same

taxpayer may be assigned immediately and without further notice to the taxpayer, so

long as the originally assigned liability has not been fully collected.

2. a. Fees for services, reimbursement, or any other remuneration to a collection or

credit agency must be based on the amount of tax, penalty, and interest actually

collected. Each contract entered into between the tax commissioner and the

collection or credit agency must provide for the payment of fees for the services,

reimbursements, or other remuneration not in excess of fifty percent of the

amount of delinquent sales, use, motor vehicle fuels, special fuels, importer for

use, aviation fuel, motor vehicle excise, income, or alcoholic beverage gross

receipts taxes, including penalties and interest actually collected.

b. All funds collected, less the fees for collection services, as provided in the

contract, must be remitted to the tax commissioner monthly from the date of

collection from a taxpayer. Forms to be used for the remittances must be

prescribed by the tax commissioner.

c. Before entering into a contract, the tax commissioner shall require a bond from

the collection or credit agency not in excess of ten thousand dollars, guaranteeing

compliance with the terms of the contract.

3. A collection or credit agency entering into a contract with the tax commissioner for the

collection of delinquent taxes pursuant to this section thereby agrees that it is doing

business in this state for the purposes of the North Dakota income tax laws.
N.D. Cent. Code § 57-02.1-06 — ND Code / Title 57 / Chapter 57-02.1 / Section 57-02.1-06
57-02.1-06. Allocation of revenue within counties
Status: in_force

57-02.1-06. Allocation of revenue within counties

The revenue to which the county level of government is entitled must be determined

according to the proportion the county mill levy on other real property bears to the total mill

levies on real property of each taxing district wherein the property subject to valuation is located.

The revenue remaining after apportionment to the county level must be apportioned and

distributed among the various taxing districts in which the property for which payments are

made is located by the county auditor upon a pro rata basis to be determined according to the

proportion the assessed value of the property subject to valuation in each taxing district bears to

the total assessed value of all such property subject to valuation within the county. However, if

the property subject to valuation is leased or held by lease or license from the United States, the

payment made by the director of the game and fish department must be apportioned and

distributed among the various taxing districts, other than the county, in which the property for

which payments are made is located, by the county auditor upon a pro rata basis to be

determined according to the proportion the assessed value of the property subject to valuation

in each taxing district bears to the total assessed value of all such property subject to valuation

within the county. The amount of revenue allocated to each taxing district in which the 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 spread against

other property in the taxing district that is assessed and taxed on an ad valorem basis.
N.D. Cent. Code § 57-61-04 — ND Code / Title 57 / Chapter 57-61 / Section 57-61-04
57-61-04. Tax commissioner to compute tax on incorrect or omitted returns
Status: in_force

57-61-04. Tax commissioner to compute tax on incorrect or omitted returns

1. The tax commissioner has the power and authority to ascertain and determine whether

or not any return or remittances filed with the tax commissioner are correct, and if the

owner or operator has made an untrue or incorrect return or remittance or has failed to

make the required return, the tax commissioner shall ascertain the correct amount of

taxes due and give immediate notice to the owner or operator filing the incorrect return

or remittance or who failed to file the required return. Any coal or commercial

leonardite mine operator or owner receiving notice from the tax commissioner that the

owner or operator has filed an incorrect return or remittance or failed to file the

required return shall remit the tax assessed by the tax commissioner within fifteen

days of such notice unless within fifteen days of the notice such person makes

application in writing to the tax commissioner for a hearing under chapter 28-32 before

the tax commissioner. The tax becomes delinquent if within fifteen days of the notice it

is not paid or an application for a hearing is not made. Taxes assessed by decision of

the tax commissioner pursuant to chapter 28-32, if not paid, become delinquent five

days after the time for appeal from the tax commissioner's decision has expired,

except that if an appeal from the tax commissioner's decision is taken to the district

court of Burleigh County, such taxes if not paid become delinquent five days following

final judicial determination.

2. If an owner or operator has filed an incorrect return or has failed to file a return as

required by this chapter, the tax commissioner has six years from the date that the

return was first due within which to give the notice provided in subsection 1 of taxes

due, except that when false or fraudulent information is given in a return or when the

failure to file a return is due to the fraudulent intent or the willful attempt of the owner

or operator in any manner to evade the tax, no time limitation for giving the notice of

taxes due applies.
N.D. Cent. Code § 57-40.2-04.2 — ND Code / Title 57 / Chapter 57-40.2 / Section 57-40.2-04.2
57-40.2-04.2. Use tax exemption for power plant construction, production, environmental upgrade, and repowering equipment and oil refinery or gas processing plant environmental upgrade equipment
Status: in_force

57-40.2-04.2. Use tax exemption for power plant construction, production,

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

plant environmental upgrade equipment.

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

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

million dollars or one hundred thousand dollars per megawatt of installed

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

facilities for reducing emissions or increasing efficiency at an existing power

plant.

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

investment greater than one hundred thousand dollars in machinery,

equipment, and related facilities for reducing emissions, increasing

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

process unit.

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

process unit.

c. "Power plant" means:

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

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

electrical power and which has at least one single electrical energy

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

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

completed before January 1, 2015, and all additions to the facility, which

provides electrical power through wind generation and which has at least

one single electrical energy generation unit with a nameplate capacity of

one hundred kilowatts or more.

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

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

hundred kilowatts or more and produces electricity for resale or for

consumption in a business activity.

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

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

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

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

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

f. "Repowering" means an investment of more than two hundred million dollars or

one million dollars per megawatt of installed nameplate capacity, whichever is

less, in an existing power plant that modifies or replaces the process used for

converting coal in its natural form or beneficiated coal into electric power.

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

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

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

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

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

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

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

exempt from the tax imposed by this chapter.

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

commissioner a certificate that the tangible personal property or production equipment

the operator intends to purchase qualifies for the reduced rate or exemption. If a

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

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

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

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

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

reduced rate or exemption imposed or allowed by this section.
N.D. Cent. Code § 57-15-02 — ND Code / Title 57 / Chapter 57-15 / Section 57-15-02
57-15-02. Determination of rate
Status: in_force

57-15-02. Determination of rate

The tax rate of all taxes, except taxes the rate of which is fixed by law, must be calculated

and fixed by the county auditor within the limitations prescribed by statute. If any municipality

levies a greater amount than the prescribed maximum legal rate of levy will produce, the county

auditor shall extend only such amount of tax as the prescribed maximum legal rate of levy will

produce. The rate must be based and computed on the taxable valuation of taxable property in

the municipality or district levying the tax. The rate of all taxes must be calculated by the county

auditor in mills, tenths, and hundredths of mills.
N.D. Cent. Code § 57-40.2-02.4 — ND Code / Title 57 / Chapter 57-40.2 / Section 57-40.2-02.4
57-40.2-02.4. Marketplace facilitator tax collection requirement
Status: in_force

57-40.2-02.4. Marketplace facilitator tax collection requirement

1. For the purposes of this section:

a. "Exemption certificate" means documentation furnished by a buyer to a seller to

claim an exemption from sales or use tax. The term includes a resale certificate

or other documentation authorized in section 57-40.2-04 furnished by a buyer to a

seller.

b. "Marketplace" means a physical or electronic place where one or more

marketplace sellers sell or offer for sale tangible personal property or other

products or services subject to tax under section 57-40.2-02.1, regardless of

whether the marketplace seller has a physical presence in this state. A physical or

electronic place includes a store, booth, internet website, catalog, television, radio

broadcast, or a dedicated sales software application.

c. (1) "Marketplace facilitator" means a person that:

(a) Contracts with sellers to facilitate for consideration, regardless of

whether deducted as fees from the transaction, the sale of the seller's

products through a physical or electronic marketplace operated by the

person;

(b) Engages directly or indirectly, through one or more affiliated persons,

in any of the following:

[1] Transmitting or otherwise communicating the offer or acceptance

between the buyer and seller;

[2] Owning or operating the infrastructure, electronic or physical, or

technology that brings buyers and sellers together;

[3] Providing a virtual currency that buyers are allowed or required to

use to purchase products from the seller; or

[4] Software development or research and development activities

related to any of the activities described in subparagraph a, if

such activities are directly related to a physical presence or

electronic marketplace operated by the person or an affiliated

person; and

(c) Engages in any of the following activities with respect to the seller's

products:

[1] Payment processing services;

[2] Fulfillment or storage services;

[3] Listing products for sale;

[4] Setting prices;

[5] Branding sales as those of the marketplace facilitator;

[6] Order taking;

[7] Advertising or promotion; or

[8] Providing customer service or accepting or assisting with returns

or exchanges.

(2) The term does not include a payment processor business appointed by a

merchant to handle payment transactions from various channels, such as

credit cards and debit cards, and whose sole activity with respect to

marketplace sales is to handle transactions between two parties.

d. "Marketplace seller" means a retailer that sells or offers for sale tangible personal

property or other products or services subject to tax under section 57-40.2-02.1,

through a marketplace that is owned, operated, or controlled by a marketplace

facilitator.

2. Notwithstanding any other provision of law, any marketplace facilitator facilitating sales

of tangible personal property or other products or services subject to tax under section

57-39.2-02.1, which does not have a physical presence in this state, is a retailer

subject to chapters 57-39.2 and 57-40.2 and shall remit sales or use tax if the

marketplace facilitator facilitates or makes sales through the marketplace that, when

the sales are combined, meet the threshold amount in section 57-40.2-02.3. A

marketplace facilitator exceeding the sales threshold shall obtain a permit under

section 57-39.2-14, and begin collecting the tax on sales during the following calendar

year or beginning sixty days after the threshold is met, whichever is earlier.

3. A marketplace facilitator shall be considered the retailer of each sale the facilitator

facilitates on its forum for a marketplace seller. Each marketplace facilitator shall:

a. Be required to collect and remit for each sale any tax imposed under chapters

57-39.2 and 57-40.2.

b. Be responsible for all obligations imposed under chapter 57-40.2 as if the

marketplace facilitator was the retailer of the sale.

c. In accordance with the provisions of section 57-40.2-09, keep such records and

information as may be required by the tax commissioner to ensure proper

collection and remittance of tax.

d. Certify to its marketplace sellers that it will collect and remit state and local sales

and use tax on sales of tangible personal property or other products or services

subject to tax under section 57-40.2-02.1 made through the marketplace. A

marketplace seller that accepts a marketplace facilitator's collection certificate in

good faith may exclude sales made through the marketplace from the

marketplace seller's return of gross receipts under section 57-39.2-11.

e. Be subject to audit by the tax commissioner with respect to all retail sales for

which it is required to collect and pay the tax imposed under chapters 57-39.2

and 57-40.2. Where the tax commissioner audits the marketplace facilitator, the

tax commissioner is prohibited from auditing the marketplace seller for the same

retail sales unless the marketplace facilitator seeks relief under subsection 4.

4. A marketplace facilitator is not liable under this section for failure to collect and remit

sales and use tax if the marketplace facilitator demonstrates to the satisfaction of the

department that:

a. The marketplace facilitator has a system in place to require the seller to provide

accurate information and has made a reasonable effort to obtain accurate

information from the seller about a retail transaction;

b. The failure to collect and remit the correct tax was due to reliance upon incorrect

or insufficient information provided to the marketplace facilitator by the seller. If

the marketplace facilitator is relieved of liability under this subsection, the seller

and the purchaser are liable for any amount of uncollected, unpaid, or unremitted

tax; and

c. The marketplace facilitator and marketplace seller are not affiliated. A

marketplace facilitator and a marketplace seller are affiliated if:

(1) Either owns more than five percent of the other; or

(2) Both are subject to the control of a common entity that owns more than five

percent of each.

5. Notwithstanding any other provision of law, the tax imposed under this section may be

refunded under the following conditions:

a. An entity qualifying for an exemption under subsection 5, 6, 24, 32, 43, 48, or 52

of section 57-39.2-04 may apply in writing to the tax commissioner on a form and

in the manner as the tax commissioner may prescribe reciting sufficient facts

establishing the exempt status of the sale.

b. The refund is five dollars or more. Qualifying sales may be accumulated for

periods not in excess of one calendar year in order to reach the five dollar limit.

6. A class action may not be brought against a marketplace facilitator on behalf of

purchasers arising from or in any way related to an overpayment of sales or use tax

collected by the marketplace facilitator, regardless of whether such action is

characterized as a tax refund claim.

7. No marketplace facilitator is required to collect or remit sales or use tax under this

section on any sale made before October 1, 2019.
N.D. Cent. Code § 57-38-01.39 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-01.39
57-38-01.39. Tax credit for contributions to a maternity home, child-placing agency, or pregnancy help center
Status: in_force

57-38-01.39. Tax credit for contributions to a maternity home, child-placing agency, or

pregnancy help center.

1. A taxpayer is entitled to a credit against the income tax liability under section 57-38-30

or 57-38-30.3 for contributions made to a maternity home, child-placing agency, or

pregnancy help center.

2. Subject to the limitations in subsection 3, the credit is equal to the aggregate amount

of charitable contributions made by the taxpayer during the taxable year to a maternity

home, child-placing agency, or pregnancy help center.

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

liability for tax under this chapter or two thousand five hundred dollars, whichever is

less. Any credit amount exceeding the limitation in this subsection for the taxable year

may not be claimed as a carryback or carryforward.

4. 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 passthrough entity level must be allowed to the partners, shareholders, or

members in proportion to their respective interests in the passthrough entity.

5. For purposes of this subsection:

a. "Child-placing agency" means a child-placing agency under chapter 50-12.

b. "Maternity home" means a nonprofit facility operating for the purpose of providing

shelter and care to a pregnant woman or parent of a child twelve months of age

or younger.

c. "Pregnancy help center" means a nongovernmental entity eligible for

disbursements pursuant to section 50-06-26.
N.D. Cent. Code § 57-51.1-07.7 — ND Code / Title 57 / Chapter 57-51.1 / Section 57-51.1-07.7
57-51.1-07.7. Municipal infrastructure fund - Continuing appropriation - State treasurer - Department of transportation - Reports
Status: in_force

57-51.1-07.7. Municipal infrastructure fund - Continuing appropriation - State

treasurer - Department of transportation - Reports.

1. There is created in the state treasury the municipal infrastructure fund. The fund

consists of all moneys deposited in the fund under section 57-51.1-07.5.

a. The first forty million dollars deposited in the fund each biennium is appropriated

to the state treasurer on a continuing basis for the purpose of providing grants to

cities located in non-oil-producing counties pursuant to subsections 2 through 5.

The grant funding may be distributed only to cities located in non-oil-producing

counties, excluding hub cities, and may be used only for essential infrastructure

projects.

b. The remaining moneys deposited in the fund are available to the department of

transportation, within the limits of legislative appropriation, for the purpose of

providing grants to cities located in non-oil-producing counties pursuant to

subsection 6.

2. By November thirtieth of each even-numbered year, a city that receives a grant from

the fund under subsection 3 or 4 and has the population of at least one thousand shall

provide a report to the state treasurer on the use of the funding. The state treasurer

shall notify cities of the reporting requirement by November first of each even-

numbered year. Upon request, the state treasurer may provide an extension of up to

fifteen days for a city to submit the report. The state treasurer shall determine the

format of the report. The report must include the amount of grant funding received and

spent by the city and a description of the infrastructure projects completed in part or in

whole with the grant funding. The state treasurer shall make the reports available to

the public on the state treasurer's website. A city that does not provide the report in a

timely manner or in the correct format is not eligible to receive a grant from the fund

under subsection 3 or 4 for a period of two years starting from the date the report was

due. If a city uses the funding in a manner inconsistent with the requirements of this

section as identified in any financial audits conducted by the state auditor or an

independent accounting firm, the state treasurer shall reduce any future grants to that

city under subsection 3 or 4 by the amount spent that was inconsistent with the

requirements.

3. Within forty days after the fund receives total deposits under subdivision a of

subsection 1 that are greater than or equal to the amount needed for the grants under

this subsection or by September thirtieth of each odd-numbered year, whichever is

earlier, the state treasurer shall distribute moneys in the fund as grants to cities for

essential infrastructure projects. The state treasurer shall distribute the grants only if

the fund receives total deposits that are at least ten percent of the amount needed for

distributions under this subsection based on the following:

a. Two million five hundred thousand dollars to each city with a population of at least

five thousand;

b. Five hundred thousand dollars to each city with a population of at least two

thousand but less than five thousand; and

c. One hundred twenty-five thousand dollars to each city with a population of at

least one thousand but less than two thousand.

d. If, at the time of the distributions, the moneys in the fund are less than the amount

needed for the grants under this subsection, the state treasurer shall distribute

the grants under this subsection on a pro rata basis.

e. For the purposes of determining the city's population under this subsection, the

state treasurer shall use the most recent actual or estimated census data

published by the United States census bureau.

4. Within sixty days after the fund receives total deposits equal to the amount identified

under subdivision a of subsection 1 or by September thirtieth of each odd-numbered

year, whichever is earlier, the state treasurer shall distribute the moneys in the fund as

grants to cities for essential infrastructure projects. The state treasurer shall distribute

the grants only if the fund receives total deposits equal to the amount needed under

subsection 2 plus at least ten percent of the amount identified under subdivision a of

subsection 1, based on the following:

a. One hundred fifty dollars per person of the city's population.

b. In addition to the amounts in subdivision a, for a city with a positive average of

the annual percentage increase in population from three years prior, a dollar

amount equal to the product of the following:

(1) The amount calculated in subdivision a; and

(2) The average of the annual percentage increase in population from three

years prior, multiplied by ten.

c. In addition to the amounts in subdivisions a and b, for a city with a positive

average of the annual percentage increase in taxable property values from three

years prior, a dollar amount equal to the average of the annual property valuation

percentage increase for the three most recent years, multiplied by twenty-five

thousandths.

d. Grants may be distributed under this subdivision only if the grant distributions

under subsection 3 are completed. If total deposits equal to the amount identified

under subdivision a of subsection 1 are insufficient to provide for the grants, the

state treasurer shall distribute the grants under this subsection on a pro rata

basis. If any moneys remain from the total deposits equal to the amount identified

under subdivision a of subsection 1 after the distribution of grants under this

subsection, the state treasurer shall distribute any remaining moneys in

proportion to the combined total distributed to each city under subsections 3 and

4 relative to the combined total distributed to all the cities under subsections 3

and 4.

e. For the purposes of determining the city's population under this subsection, the

state treasurer shall use the most recent actual or estimated census data

published by the United States census bureau.

f. For the purposes of determining taxable property values, the state treasurer shall

use the most recent data published by the tax commissioner in the tax levy

report.

5. For purposes of subsections 2 through 4:

a. "Essential infrastructure projects" means capital construction projects to construct

new infrastructure or to replace existing infrastructure, which provide the fixed

installations necessary for the function of a city. Capital construction projects

exclude debt repayments and routine maintenance and repair projects, but

include the following:

(1) Water treatment plants;

(2) Wastewater treatment plants;

(3) Sewer lines and water lines, including lift stations and pumping systems;

(4) Water storage systems, including dams, water tanks, and water towers;

(5) Storm water infrastructure, including curb and gutter construction;

(6) Road and bridge infrastructure, including paved and unpaved roads and

bridges;

(7) Airport infrastructure;

(8) Electricity transmission infrastructure;

(9) Natural gas transmission infrastructure; and

(10) Communications infrastructure, excluding fiber optic infrastructure.

b. "Fiscal year" means the period beginning September first and ending August

thirty-first of the following calendar year.

c. "Non-oil-producing county" means a county that received no allocation of funding

or a total allocation of less than five million dollars under subsection 2 of section

57-51-15 in the most recently completed even-numbered fiscal year before the

start of each biennium.

6. From the funding identified under subdivision b of subsection 1, the director of the

department of transportation shall distribute grants to cities located in non-oil-

producing counties from the fund in accordance with the provisions of the flexible

transportation fund under section 24-02-37.3.
N.D. Cent. Code § 57-43.1-39 — ND Code / Title 57 / Chapter 57-43.1 / Section 57-43.1-39
57-43.1-39. Revocation, cancellation, and surrender of importer for use license
Status: repealed

57-43.1-39. Revocation, cancellation, and surrender of importer for use license

Repealed by S.L. 1999, ch. 526, § 84.
N.D. Cent. Code § 57-14-07 — ND Code / Title 57 / Chapter 57-14 / Section 57-14-07
57-14-07. Entry on delinquent lists
Status: in_force

57-14-07. Entry on delinquent lists

After review by the board of county commissioners, the taxes against escaped property for

prior years must be entered upon the tax list. In the case of personal property, such taxes must

be entered upon the most recent delinquent personal property tax list. If such list, at the time, is

in the hands of the treasurer, the auditor shall certify such taxes to the treasurer, and the

treasurer shall enter them upon such delinquent tax list. If the most recent delinquent personal

property tax list, at the time, is in the hands of the sheriff, the auditor shall certify such taxes to

the sheriff, and the sheriff shall enter them upon such tax list. In the case of escaped real

property, such taxes, if entered between the first day of July and the first day of November, must

be entered upon the most recent delinquent real property tax list. If entered between November

first and July first following, such taxes must be entered upon the current real property tax list. In

either case, such real property taxes must be certified to the treasurer by the auditor and

entered in the tax list by the treasurer. Taxes upon escaped property for prior years, whether

upon real or personal property, are subject to the same penalties as other taxes, and such taxes

must be enforced and apportioned as other taxes upon the lists upon which they are entered

are enforced and apportioned.
N.D. Cent. Code § 57-05-01.1 — ND Code / Title 57 / Chapter 57-05 / Section 57-05-01.1
57-05-01.1. Tentative assessment - Notice of hearing
Status: in_force

57-05-01.1. Tentative assessment - Notice of hearing

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

determine the value of, and a tentative assessment of, all operative property of any

company required to be assessed under the provisions of this chapter. The

determination of value must be made for the guidance of the state board of

equalization in assessing the property at its annual meeting in July. In making this

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

in this chapter.

2. The tax commissioner shall give ten days' notice by mail to each company, or its

representative in North Dakota, of the amount of its tentative assessment and the

meeting of the state board of equalization on the second Tuesday of July, at which

meeting each company is entitled to present evidence before the state board of

equalization relating to the value of the property of the company.
N.D. Cent. Code § 57-37.1-09.1 — ND Code / Title 57 / Chapter 57-37.1 / Section 57-37.1-09.1
57-37.1-09.1. Lien for tax
Status: in_force

57-37.1-09.1. Lien for tax

Whenever any estate is liable to pay a tax, the amount of the tax, including any interest or

addition to the tax, is a lien in favor of the state of North Dakota on the real and personal

property of the estate from the time the tax commissioner files a notice of estate tax lien with the

recorder of a county in which the real or personal property is situated. If the real or personal

property is conveyed or transferred by the estate before the tax commissioner files a notice of

estate tax lien, the tax, and any interest or addition to the tax, is a liability of the beneficiaries of

the estate under the provisions of section 57-37.1-09 and the liability becomes a lien upon the

property of the beneficiaries named in the notice of estate tax lien.
N.D. Cent. Code § 57-15-44 — ND Code / Title 57 / Chapter 57-15 / Section 57-15-44
57-15-44. City tax levy for acquiring real estate for public building
Status: repealed

57-15-44. City tax levy for acquiring real estate for public building

Repealed by S.L. 2015, ch. 439, § 104.
N.D. Cent. Code § 57-34-09 — ND Code / Title 57 / Chapter 57-34 / Section 57-34-09
57-34-09. Disposition of revenue
Status: repealed

57-34-09. Disposition of revenue

Repealed by S.L. 1965, ch. 401, § 9.
N.D. Cent. Code § 57-12-08 — ND Code / Title 57 / Chapter 57-12 / Section 57-12-08
57-12-08. Auditor to correct list and send abstract to state tax commissioner
Status: in_force

57-12-08. Auditor to correct list and send abstract to state tax commissioner

The county auditor shall calculate the changes in the assessment lists determined by the

county board of equalization and shall make corrections accordingly. After making such

corrections, the county auditor shall make duplicate abstracts of the real property lists, one copy

of which must be filed in the office of the county auditor and one copy of which must be

forwarded to the state tax commissioner on or before the last day of June following each county

equalization.
N.D. Cent. Code § 57-51.1-02.1 — ND Code / Title 57 / Chapter 57-51.1 / Section 57-51.1-02.1
57-51.1-02.1. Temporary exemption for oil and gas wells employing a system to avoid flaring
Status: in_force

57-51.1-02.1. Temporary exemption for oil and gas wells employing a system to avoid

flaring.

Liquids produced from a collection system described in subdivision d of subsection 2 of

section 38-08-06.4 utilizing absorption, adsorption, or refrigeration are exempt from the tax

under section 57-51.1-02 for a period of two years and thirty days from the time of first

production.
N.D. Cent. Code § 57-43.2-12 — ND Code / Title 57 / Chapter 57-43.2 / Section 57-43.2-12
57-43.2-12. Monthly returns and payments
Status: repealed

57-43.2-12. Monthly returns and payments

Repealed by S.L. 1999, ch. 526, § 84.
N.D. Cent. Code § 57-22-21.2 — ND Code / Title 57 / Chapter 57-22 / Section 57-22-21.2
57-22-21.2. Immediate collection of personal property taxes
Status: in_force

57-22-21.2. Immediate collection of personal property taxes

The county treasurer must collect the taxes on all personal property, and in the case

provided in the preceding section, it is the duty of the treasurer immediately upon receipt of such

report from the assessor to notify the person or persons against whom the tax is assessed that

the amount of such tax is due and payable at the county treasurer's office. The county sheriff

shall at the time of receiving the assessor's report, and in any event within thirty days from the

receipt of such report, levy upon and take into possession such personal property against which

a tax is assessed and proceed to sell the same, in the same manner as property is sold on

execution by the sheriff, and the county treasurer may for the purpose of making such levy and

sale, designate and appoint the sheriff as the treasurer's deputy, and such sheriff is entitled to

receive the same fees as the sheriff is entitled to in making a seizure and sale under execution.

For the purpose of determining the taxes due, on such personal property, the treasurer shall use

the levy made during the previous year, if the levy for the current year has not yet been made.

Nothing herein may be construed as to prevent the county treasurer or the county sheriff from

collecting taxes due on personal property by distraint thereof at any time after the expiration of

the period hereinbefore mentioned.
N.D. Cent. Code § 57-32-05 — ND Code / Title 57 / Chapter 57-32 / Section 57-32-05
57-32-05. Collection of tax
Status: in_force

57-32-05. Collection of tax

If any tax required to be paid by any company under the provisions of this chapter has not

been paid on or before October first of the year following the year of delinquency, the state tax

commissioner shall seize personal property belonging to such company found within this state,

sufficient to pay the amount of such tax with penalty and interest. The state tax commissioner,

immediately after seizing said property, shall proceed to advertise the same for sale by

publishing a notice at least two times in a newspaper published in Burleigh County. Such notice

must describe the property seized, the amount of the tax and penalty for which the property has

been seized, and the day and hour when and the place where said property will be sold. If the

tax and penalty, with interest due thereon, have not been paid before the time appointed for

sale, which may not be less than ten days after the first publication of such notice, the state tax

commissioner shall proceed to sell such property, or so much thereof as may be necessary, to

pay such tax, penalty, interest, and the costs of such seizure and sale, at public auction to the

highest bidder.
N.D. Cent. Code § 57-25-01 — ND Code / Title 57 / Chapter 57-25 / Section 57-25-01
57-25-01. Application for division of property for satisfaction of tax lien
Status: in_force

57-25-01. Application for division of property for satisfaction of tax lien

In case a mortgage, lien, or sheriff's certificate, or any other instrument conveying an

interest in property, affects only a part of the real estate taxed as a unit, any person interested

therein may petition the county auditor that the person be permitted to pay taxes and satisfy any

outstanding tax lien as to that part only of the real estate in which the party is interested. Such

petition must set forth the petitioner's interest in the property. It must be verified and may be in

the form of an affidavit. Immediately upon the receipt of such petition, the county auditor shall

consider the same and shall make a fair and equitable valuation of the whole tract. The county

auditor shall apportion to the petitioner a part of the taxes, interest, and penalty to be paid by the

petitioner in order to effect satisfaction, which must bear to the taxes, special assessments,

interest, penalty, and costs accrued on the whole tract the ratio which the value of the part or

parcel of land in which the petitioner claims an interest bears to the value of the entire assessed

tract of land. Thereupon the county auditor, by certified mail, shall notify all persons interested in

such real property according to the record, either as owner or as the holder of a mortgage or

other lien or sheriff's certificate, of the filing of such petition and of the auditor's assessment of

such tract or parcel of land and of the auditor's apportionment of the taxes thereon, and the date

when the same will be considered and heard by the auditor. Such hearing may not be less than

ten days after the mailing of such notice. Upon the date set, the county auditor shall hear the

parties interested and shall assess such tract and apportion the taxes thereon as the auditor

deems fair and equitable.
N.D. Cent. Code § 57-28-14 — ND Code / Title 57 / Chapter 57-28 / Section 57-28-14
57-28-14. Notice of annual sale - Contents
Status: in_force

57-28-14. Notice of annual sale - Contents

Notice of the annual sale must include a description, any street address, and minimum sale

price for each parcel of property to be sold. Notice must be given in both of the following

manners:

1. By posting a notice at the county auditor's office at least fifteen days before the date of

sale.

2. By publishing a notice in the official newspaper of the county once, not less than ten

days before the date of sale.

The failure to include the street address in the notice does not affect the validity of the notice.
N.D. Cent. Code § 57-43.1-17.3 — ND Code / Title 57 / Chapter 57-43.1 / Section 57-43.1-17.3
57-43.1-17.3. Governor and manager liability
Status: in_force

57-43.1-17.3. Governor and manager liability

1. If a limited liability company holding a license issued under this chapter fails for any

reason to file the required returns or to pay the taxes due under this chapter, the

governors, managers, or members of a member-controlled limited liability company,

jointly or severally, charged with the responsibility of supervising the preparation of the

returns and payments are personally liable for the failure. The dissolution of a limited

liability company does not discharge a governor's, manager's, or member's liability for

a prior failure of the limited liability company to file a return or remit the tax due. The

taxes, penalty, and interest may be assessed and collected under the provisions of this

chapter.

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

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

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

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

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

amount equal to the estimated annual motor vehicle fuel tax liability of the limited

liability company.
N.D. Cent. Code § 57-34-01 — ND Code / Title 57 / Chapter 57-34 / Section 57-34-01
57-34-01. Definitions
Status: in_force

57-34-01. Definitions

The definitions in this section may not be construed to subject a telecommunications carrier

or telecommunications service to the provisions of title 49. As used in this chapter, unless the

context or subject matter otherwise clearly requires:

1. "Adjusted gross receipts" means telecommunications carrier gross receipts less all

amounts paid by the reporting telecommunications carrier on telecommunications

service that is taxable under this chapter in state and local sales and use taxes and

federal excise taxes and less amounts paid by the reporting telecommunications

carrier to another telecommunications carrier for directory assistance originated by a

caller in this state.

2. "Company" includes any individual, copartnership, business trust, corporation, limited

liability company, joint-stock company, association, or any other organization.

3. "Gross receipts" means all telecommunications carrier retail revenues from

telecommunications service charges billed to any station in this state and from charges

to another telecommunications carrier for directory assistance originated by a caller in

this state.

4. "Station" means a subscriber service address located in this state with a distinct call

number designation or distinct extension number designation. If this is not a defined

location, "station" means the location of the primary use of telecommunications

equipment as determined by telephone number, authorization code, or billing address.

5. "Telecommunications carrier" means a company that is engaged in the business of

furnishing telecommunications service within this state. The term includes a reseller of

telecommunications service.

6. "Telecommunications service" means transmitting for consideration of two-way

communication by wire, cable, fiber optics, radio, lightwave, microwave, satellite, or

other means. The term includes:

a. Essential telecommunications service and nonessential telecommunications

service as defined in section 49-21-01;

b. Telecommunications service that originates and terminates in this state and is

billed to a station in this state;

c. Interstate telecommunications service that originates or terminates in this state

and is billed to a station in this state;

d. Mobile telecommunications service that is deemed to be provided by the

customer's home service provider under chapter 57-34.1, regardless of where the

mobile telecommunications service originates, terminates, or passes through; and

e. Telegraph service.

7. "Telecommunications service charges" means the value of all consideration received

by a telecommunications carrier for provision of telecommunications service and

recovery within the year of telecommunications service charges written off in a prior

year as uncollectible. For a telecommunications carrier operating on any form of

mutual basis, the term includes all amounts assessed against the members for the

operation and maintenance of the business. The term does not include revenue from

merchandising, jobbing and contract work, maintenance or repair of customer

premises equipment including equipment leased or rented by the customer from any

source, operations not directly related to provision of telecommunications service,

amounts charged for billing and collection on behalf of another telecommunications

carrier, proceeds from transfer of capital stock, or transfer, sale, or lease of property

not directly related to telecommunications service. The term does not include amounts

collected for or amounts collected from federal and state mechanisms to preserve and

advance universal service.
N.D. Cent. Code § 57-37.1-20 — ND Code / Title 57 / Chapter 57-37.1 / Section 57-37.1-20
57-37.1-20. Actions to quiet title to property
Status: in_force

57-37.1-20. Actions to quiet title to property

An action may be brought against the state by any interested person for the purpose of

quieting title to any property against a lien, or claim of lien, for an estate tax under this chapter,

or for the purpose of having it determined that any such property is not subject to any lien and is

not chargeable with any tax under this chapter. No such action may be maintained if

proceedings are pending in any court in this state in which the liability of such property for taxes

under this chapter may be determined. All parties interested in said property and in the taxability

thereof must be made parties thereto, and any interested person who refuses to join as plaintiff

therein may be made a defendant. A summons for the state in such action must be served upon

the state's attorney of the county where commenced and upon the tax commissioner.
N.D. Cent. Code § 57-55-11 — ND Code / Title 57 / Chapter 57-55 / Section 57-55-11
57-55-11. Collection - Enforcement - Penalty
Status: in_force

57-55-11. Collection - Enforcement - Penalty

1. The director of tax equalization shall make an inspection of each mobile home park,

lot, or other place in which mobile homes are located, for the purpose of determining

whether the provisions of this chapter are being complied with. If the director

determines that any person is not complying with the provisions of this chapter, the

director shall give such person a warning that if such person fails to comply within ten

days after the issuance of such warning, the director of tax equalization may begin civil

action against such person. In the alternative, if the director of tax equalization

determines that there are mobile homes in the director's county belonging to transients

or nonresidents who have failed to comply with the provisions of this chapter, and in

the director's opinion the taxes will be uncollectible if immediate action is not taken, the

director shall notify the county sheriff. The county sheriff shall immediately, and in no

event later than five days after receiving such notification, commence proceedings as

provided by law to collect the taxes, penalties, and interest, if any, which are due.

2. Before a mobile home is moved from its existing location, a moving permit must be

obtained by the owner from the county director of tax equalization indicating that all

taxes, penalties, and interest levied against the mobile home have been paid. While

the mobile home is being transported, the moving permit must be displayed on the

rear of the mobile home. Any person who violates this provision is guilty of an

infraction, for which a fine of no less than one hundred dollars and no more than five

hundred dollars may be imposed.
N.D. Cent. Code § 57-59-05 — ND Code / Title 57 / Chapter 57-59 / Section 57-59-05
57-59-05. Legal counsel
Status: in_force

57-59-05. Legal counsel

The chief counsel of the state tax department or the chief counsel's designee shall attend

the meetings of the multistate tax commission as the legal counsel representing the state of

North Dakota as provided for by subdivision a of subsection 1 of article IV of section 57-59-01.
N.D. Cent. Code § 57-33.2-06 — ND Code / Title 57 / Chapter 57-33.2 / Section 57-33.2-06
57-33.2-06. Maps - Transmission and distribution line and electric generation property location reports to county auditors
Status: in_force

57-33.2-06. Maps - Transmission and distribution line and electric generation property

location reports to county auditors.

1. By February first of each year, the county auditor shall provide each company subject

to taxation under this chapter an accurate map of the county showing the boundaries

of each taxing district in the county.

2. By April fifteenth of each year, each company subject to taxation under this chapter

shall file, with the county auditor of each county in which any of its electric generation,

transmission, or distribution line property is located the following information:

a. Each transmission or distribution company shall file a report showing the length

and nominal operating voltage of its transmission and distribution line within the

county and within each taxing district within the county. Reports under this

subsection must be based upon nominal operating voltage, ownership, and

location of transmission and distribution lines as of January first of each year.

Reports under this subsection must be prepared to distinguish transmission lines

from distribution lines.

b. Each electric generation company shall file a report containing a copy of the

information required in subsection 3 of section 57-33.2-07 and the location and

rated capacity of each wind generator or grid-connected generator within the

county and each taxing district in the county. Reports under this subsection must

be based upon the rated capacity, ownership, and location as of January first of

each year.
N.D. Cent. Code § 57-38.1-15 — ND Code / Title 57 / Chapter 57-38.1 / Section 57-38.1-15
57-38.1-15. Sales factor
Status: in_force

57-38.1-15. Sales factor

The sales factor is a fraction, the numerator of which is the total sales of the taxpayer in this

state during the tax period and the denominator of which is the total sales of the taxpayer

everywhere during the tax period.
N.D. Cent. Code § 57-07-03 — ND Code / Title 57 / Chapter 57-07 / Section 57-07-03
57-07-03. Tax commissioner to act as assessor
Status: in_force

57-07-03. Tax commissioner to act as assessor

If the company or agent or representative thereof, does not appear, or, if after appearance,

there is a failure to give good and sufficient reasons why such assessment should not be made,

the same must be made. The tax commissioner, in discharging the duties imposed upon the tax

commissioner by the provisions of this chapter, may exercise the powers conferred upon the

state board of equalization.
N.D. Cent. Code § 57-02-44 — ND Code / Title 57 / Chapter 57-02 / Section 57-02-44
57-02-44. Reconsignment - Report - Tax
Status: repealed

57-02-44. Reconsignment - Report - Tax

Repealed by S.L. 1975, ch. 524, § 2.
N.D. Cent. Code § 57-65-09 — ND Code / Title 57 / Chapter 57-65 / Section 57-65-09
57-65-09. Tax commissioner to audit returns and correct tax
Status: in_force

57-65-09. Tax commissioner to audit returns and correct tax

1. The tax commissioner may determine whether a return required to be filed with the tax

commissioner under this chapter is a true and correct return of gross production, and

of the value, of the potash and byproducts. If a return required by this chapter is not

filed, or if a return when filed is incorrect or insufficient, the tax commissioner shall

determine the amount of tax due from any information the tax commissioner may be

able to obtain, and, if necessary, may estimate the tax on the basis of external indices.

2. The tax commissioner shall have three years after the due date of the original return or

three years after the original return is filed, whichever period expires later, to assess

the tax and, if additional tax is due, provide notice of the determination of the additional

tax to the taxpayer. If there is a change in tax liability on any return by an amount in

excess of twenty-five percent of the amount of tax before any credits, any additional

tax determined to be due may be assessed anytime within six years after the due date

of the return or six years after the return was filed, whichever period expires later.

3. If a taxpayer files an amended return, the tax commissioner has two years after the

return is filed to audit the return and assess any additional tax attributable to the

changes or corrections even though other time periods prescribed in this section for

the assessment of tax may have expired. The provisions of this section do not limit or

restrict any other time period prescribed in this section for the assessment of tax that

has not expired as of the end of the two-year period prescribed in this section.

4. If false or fraudulent information is given in the return, or if the failure to file a return is

due to the fraudulent intent or the willful attempt of the taxpayer in any manner to

evade the tax, the time limitations in this section do not apply, and the tax may be

assessed at any time.

5. If before the expiration of the time periods prescribed in subsections 1, 2, and 3 the tax

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

assessment of the tax, an assessment of additional tax may be made at any time prior

to the expiration of the period agreed upon. The period so agreed upon may be

extended by subsequent agreements in writing made before the expiration of the

period previously agreed upon. If a person refuses to consent to an extension of time

or a renewal thereof, the tax commissioner may make an assessment based on the

best information available. The period agreed upon in this subsection, including

extensions, expires upon issuance of an assessment by the tax commissioner.

6. Any person who consents to an extension of time for assessment of tax must be

presumed to have consented to a similar extension for refund.
N.D. Cent. Code § 57-40.2-14 — ND Code / Title 57 / Chapter 57-40.2 / Section 57-40.2-14
57-40.2-14. Contractor's performance bonds for payment of use tax
Status: in_force

57-40.2-14. Contractor's performance bonds for payment of use tax

For the purposes of this section, the term "contractor" includes any person or group or

combination of persons acting as a unit; "subcontractor" includes a person or group or

combination of persons acting as a unit, who undertakes to perform all or any part of work

covered by the original contract entered into by the contractor, including the furnishing of any

supplies, materials, equipment, or any other tangible personal property; "surety" means a bond

or undertaking executed by a surety company authorized to do business in this state; and

"surety company" means any person executing the surety.

Whenever any contractor or subcontractor enters into any contract for the erection of

buildings or the alteration, improvement, or repair of real property in this state and the contractor

or subcontractor furnishes surety for the faithful performance of such contract, there is hereby

imposed the additional obligation upon the surety company to the state of North Dakota that

said contractor or subcontractor shall promptly pay all use taxes which may accrue to the state

of North Dakota under this chapter. In the case of a contractor and the contractor's surety

company, this additional obligation shall include liability to pay to the commissioner on

purchases made by either the contractor or the subcontractor all such use taxes which have not

been paid to a retailer authorized or required to collect such taxes; and the contractor or the

contractor's surety company may recover from the subcontractor the amount of any use taxes

accruing with respect to purchases made by the subcontractor which the contractor or the

surety company may be required to pay to the commissioner, or to withhold from the amount

due the subcontractor under the subcontract an amount equal to any use taxes accruing with

respect to purchases of the subcontractor which have not been paid by the subcontractor to the

commissioner or to a retailer authorized or required to collect such taxes. Such liability on the

part of the surety company is limited to three percent of the amount of the contract price.

The surety company within sixty days after executing such surety shall send written notice

of the same to the commissioner, which notice must give the names and addresses of the

parties contracting with respect to the real property and the place where the contract is to be

performed. After the completion of the contract and the acceptance of the improvement by the

owner of the real property improved, the surety company shall give written notice of such

completion and acceptance to the commissioner.

Six months after the completion of the contract and the acceptance of the improvement by

the owner thereof, the additional obligation imposed upon the surety company ceases unless

written notice, within such period of time, of unpaid use taxes, is given to the surety company by

the commissioner.

This section does not modify or repeal any provision of chapter 48-01.2.
N.D. Cent. Code § 57-20-15 — ND Code / Title 57 / Chapter 57-20 / Section 57-20-15
57-20-15. Deposit and refund
Status: in_force

57-20-15. Deposit and refund

The county treasurer or other official, accepting checks, drafts, or money orders in payment

of any tax, assessment, fee, or license, shall deposit the same in the manner provided by law. If

thereafter any check, draft, or money order is returned unpaid to the bank with which it was

deposited, such bank shall return such unpaid check, draft, or money order to the officer who

deposited the same and if such amount has been included in any cashier's check given by said

bank, such bank is entitled to a refund in the amount of such unpaid check, draft, or money

order.
N.D. Cent. Code § 57-02-38 — ND Code / Title 57 / Chapter 57-02 / Section 57-02-38
57-02-38. Units of real property for assessment
Status: in_force

57-02-38. Units of real property for assessment

In all assessment books and tax lists and in all proceedings for the collection of taxes and

proceedings founded thereon, unplatted land and undeveloped land platted before March 30,

1981, not situated within the limits of an incorporated city must be described in subdivisions not

exceeding quarter sections. Real property in the platted portion of a city or real property platted

on or after March 30, 1981, that is located outside any city and is not agricultural property under

the conditions set out in subsection 1 of section 57-02-01, must be assessed separately as to

each lot. When a building or structure covers two or more contiguous lots or parts of lots owned

by the same person the assessment may not be entered separately as to each lot or part of lot,

but the tract upon which the building is located must be described and assessed as one parcel.

A block which has not been subdivided may be described, assessed, and taxed in a unit of one

block. A failure to comply with the provisions of this section does not impair the validity of taxes.
N.D. Cent. Code § 57-38-01.19 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-01.19
57-38-01.19. Income tax credit for alternative fuel motor vehicle conversion equipment
Status: in_force

57-38-01.19. Income tax credit for alternative fuel motor vehicle conversion

equipment.

Expired under S.L. 1993, ch. 555, § 3.
N.D. Cent. Code § 57-34-10 — ND Code / Title 57 / Chapter 57-34 / Section 57-34-10
57-34-10. Penalties - Interest - Lien for tax
Status: in_force

57-34-10. Penalties - Interest - Lien for tax

1. If a telecommunications carrier refuses or neglects to make the reports required by this

chapter, or refuses or neglects to furnish any information requested, the tax

commissioner shall use the best available facts and estimates to determine taxation of

the gross receipts of that carrier. The tax must be imposed upon the basis of that

information. 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 a

penalty of one-quarter of the tax due for failure to make the required report which must

be collected as a part of the tax, but the tax commissioner, upon application, may grant

extensions of time within which the returns must be filed. For good cause shown, the

tax commissioner may waive all or any part of the penalty that attached under this

section.

2. Taxes levied under this chapter are due and payable to the tax commissioner on

January first following the year in which the taxes were assessed. A remittance of tax

need not be made and any assessment or collection of tax may not be made unless

the amount is at least five dollars, including penalty and interest.

3. If any amount of tax imposed by this chapter is not paid on or before March first, or if

upon audit an additional tax is found to be due, there must be added to the tax

remaining due interest at the rate of one percent of the additional tax for each month

or fraction of a month during which the tax remains unpaid, computed from March first

to the date paid.

4. Whenever any taxpayer liable to pay a tax or penalty imposed refuses or neglects to

pay the liability, the amount, including any interest, penalty, or addition to the tax, and

the additional costs that may accrue are 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. The lien attaches at the time the tax becomes due and payable and

continues until the liability for the amount is satisfied.

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

or lien on, any property situated in the state, prior to the tax commissioner filing in the

central indexing system maintained by the secretary of state a notice of the lien

provided for in subsection 4, takes free of, or has priority over, the lien. The tax

commissioner shall index in the central indexing system the following data:

a. The name of the taxpayer.

b. The 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. the next day following the indexing of the

notice. The tax commissioner shall index any notice of lien with no payment of fees or

costs to the secretary of state.

6. Upon payment of the tax, and any accrued penalties and interest, as to which the tax

commissioner has filed a notice of lien, the tax commissioner shall index a satisfaction

of the lien in the central indexing system without fees or costs.
N.D. Cent. Code § 57-36-06 — ND Code / Title 57 / Chapter 57-36 / Section 57-36-06
57-36-06. Cigarettes - Amount of tax
Status: in_force

57-36-06. Cigarettes - Amount of tax

There are levied and assessed, and there must be collected and paid to the state tax

commissioner, upon all cigarettes sold in this state, the following excise taxes, payment thereof

to be made prior to the time of the sale and delivery thereof:

1. Class A. On cigarettes weighing not more than three pounds [1360.78 grams] per

thousand, five mills on each such cigarette.

2. Class B. On cigarettes weighing more than three pounds [1360.78 grams] per

thousand, five and one-half mills on each such cigarette.
N.D. Cent. Code § 57-38-18 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-18
57-38-18. Items not included in gross income
Status: repealed

57-38-18. Items not included in gross income

Repealed by S.L. 1967, ch. 446, § 8.
N.D. Cent. Code § 57-39.4-02 — ND Code / Title 57 / Chapter 57-39.4 / Section 57-39.4-02
57-39.4-02. (301) State level administration
Status: in_force

57-39.4-02. (301) State level administration

1. Each member state shall provide state level administration of sales and use taxes

subject to the agreement. The state level administration may be performed by a

member state's tax commission, department of revenue, or any other single entity

designated by state law. Sellers and purchasers are only required to register with, file

returns with, and remit funds to the state level authority. The state level authority of a

member state shall provide for collection of any local taxes and distribution of them to

the appropriate taxing jurisdictions. The state level authority shall conduct, or others

may be authorized to conduct on its behalf, subject to the provisions of subsection 2,

all audits of the sellers and purchasers for that state's tax and the tax of its local

jurisdictions. Except as provided in this chapter local jurisdictions shall not conduct

independent sales or use tax audits of sellers and purchasers.

2. If authorized by statute, nothing in this section prohibits the state level authority from

authorizing audits of taxpayers to be conducted or performed by others on behalf of

the state level authority provided:

a. The person is conducting the audit for all taxes due and not only for taxes due to

a specific local taxing jurisdiction;

b. The person is subject to the same confidentiality provisions and other protections

afforded to a taxpayer as a person working for the state level authority;

c. Absent fraud, a refund claim filed subsequent to the audit that covers part of the

audit period or mutual consent, the audit does not cover an audit period already

conducted by the state level authority or another person acting on its behalf; and

d. The audit is subject to the same administrative and appeal procedures granted to

audits conducted by the state level authority.
N.D. Cent. Code § 57-02-45 — ND Code / Title 57 / Chapter 57-02 / Section 57-02-45
57-02-45. Criminal penalty
Status: repealed

57-02-45. Criminal penalty

Repealed by S.L. 1975, ch. 106, § 673; 1975, ch. 524, § 2.
N.D. Cent. Code § 57-02-05 — ND Code / Title 57 / Chapter 57-02 / Section 57-02-05
57-02-05. Personal property defined
Status: repealed

57-02-05. Personal property defined

Repealed by S.L. 1971, ch. 534, § 4.
N.D. Cent. Code § 57-28-15 — ND Code / Title 57 / Chapter 57-28 / Section 57-28-15
57-28-15. Annual sale at auction - Sale price - Terms of payment
Status: in_force

57-28-15. Annual sale at auction - Sale price - Terms of payment

The annual sale must be conducted in the following manner:

1. Each parcel of land must be sold at auction to the highest qualified bidder for no less

than the minimum sale price as fixed before the sale. The sale may be made either for

cash or one-fourth of the purchase price in cash, and the balance in equal annual

installments over a period of not more than ten years. The purchaser may pay any or

all annual installments with interest before the agreed due date of the installments.

2. If the sale is for cash, the purchaser shall promptly pay the amount bid to the county

treasurer.

3. If the purchase price is to be paid in installments, the purchaser shall pay the first

installment to the county treasurer and be given a contract for deed setting forth the

terms of the sale. The contract for deed must be executed by the purchaser, the

chairman of the board of county commissioners, and the county auditor. The contract

must give the county the right to cancel the contract by resolution and due notice upon

default by the purchaser.

4. The original contract for deed must be filed with the county treasurer, who shall record

upon it all payments made by the purchaser. The interest rate for the contract must be

established by the board of county commissioners at no more than twelve percent.

5. Upon completion of a cash sale or payments under a contract for deed, the county

auditor shall execute and deliver a deed conveying to the purchaser the entire interest

of the county in the property.

6. Upon the execution and delivery of the deed or contract for deed, the property

becomes taxable to the purchaser.

7. A person is unqualified to be the highest bidder for property if the person owes

delinquent taxes to any county.
N.D. Cent. Code § 57-40.5-02 — ND Code / Title 57 / Chapter 57-40.5 / Section 57-40.5-02
57-40.5-02. Tax imposed
Status: in_force

57-40.5-02. Tax imposed

There is imposed an excise tax at the rate of five percent on the purchase price of any

aircraft purchased or acquired either in or outside of the state of North Dakota or on the lease or

rental cost of any aircraft, less fuel, if rented dry and required to be registered under the laws of

this state, except on aircraft or helicopters designed or modified for exclusive use as agricultural

aircraft for aerial application of agricultural chemicals, insecticides, fungicides, growth

regulators, pesticides, dusts, fertilizer, or other agricultural materials, the excise tax is imposed

at the rate of three percent on the purchase price of any such aircraft purchased or acquired in

or outside of this state, including the leasing or renting of such agricultural aircraft to users for

agricultural purposes.
N.D. Cent. Code § 57-15-48 — ND Code / Title 57 / Chapter 57-15 / Section 57-15-48
57-15-48. City levy for emergency purposes
Status: in_force

57-15-48. City levy for emergency purposes

The governing body of any city by a two-thirds vote may levy a tax annually for snow

removal, natural disaster, or other emergency conditions not exceeding the limitation in

subsection 9 of section 57-15-10. No city may make this levy after the amount of the

unexpended funds raised by this levy plus the amount of money due the fund from outstanding

taxes equals the amount produced by a levy of five mills on the taxable valuation of property

within the city or five dollars per capita, whichever is greater.
N.D. Cent. Code § 57-38-69 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-69
57-38-69. Rent from beginning farmers exempt from income tax
Status: repealed

57-38-69. Rent from beginning farmers exempt from income tax

Repealed by S.L. 2009, ch. 545, § 32.
N.D. Cent. Code § 57-13-01 — ND Code / Title 57 / Chapter 57-13 / Section 57-13-01
57-13-01. Membership of board
Status: in_force

57-13-01. Membership of board

The governor, state treasurer, state auditor, agriculture commissioner, and state tax

commissioner constitute the state board of equalization. The governor must be chairman of the

board and the tax commissioner is secretary.
N.D. Cent. Code § 57-43.1-19 — ND Code / Title 57 / Chapter 57-43.1 / Section 57-43.1-19
57-43.1-19. Sale to consumer in original package - Invoice required
Status: repealed

57-43.1-19. Sale to consumer in original package - Invoice required

Repealed by S.L. 1997, ch. 498, § 18.
N.D. Cent. Code § 57-39.4-19 — ND Code / Title 57 / Chapter 57-39.4 / Section 57-39.4-19
57-39.4-19. (318) Uniform tax returns
Status: in_force

57-39.4-19. (318) Uniform tax returns

Each member state shall:

1. Require that only a single tax return for each taxing period for each seller be filed for

the member state to include all the taxing jurisdictions within the member state.

2. a. Require that returns be due no sooner than the twentieth day of the month

following the month in which the transaction occurred.

b. When the due date for a return falls on a Saturday or Sunday or legal holiday in

the subject member state, the return shall be due on the next succeeding

business day. If the return is filed in conjunction with a remittance and the

remittance cannot be made under subdivision b of subsection 5 of section

57-39.4-20, the return shall be accepted as timely filed on the same day as the

remittance under that subsection.

3. Make available to all sellers, whether or not registered under the agreement, except

sellers of products qualifying for exclusion from the provisions of section 57-39.4-09 of

this agreement, a simplified return that is filed electronically as follows:

a. The simplified electronic return hereinafter SER shall be in a form approved by

the governing board and shall contain only those fields approved by the

governing board. The SER shall contain two parts. Part 1 shall contain

information relating to remittances and allocations and part 2 shall contain

information relating to exempt sales.

b. Each member state must notify the governing board if it requires the submission

of the part 2 information provided no state may require the submission of part 2

information from a model 4 seller which has no legal requirement to register in the

state.

c. Returns shall be required as follows:

(1) Certified service providers must file an SER in all member states in which

the model 1 seller is registered under the agreement, on behalf of model 1

sellers. Certified service providers, on behalf of these sellers, shall file the

audit reports provided for in article V of the rules and procedures of the

agreement for the states, and in addition, shall be required to file part 1 of

the SER each month for each member state in which the model 1 seller is

registered under the agreement. A state shall allow a model 1 seller to file

both part 1 and part 2 of the SER. A model 1 seller which chooses to file

both part 1 and part 2 of the SER shall still be required to file the audit

reports provided for in article V of the rules and procedures of the

agreement.

(2) Model 2 and model 3 sellers must file an SER in all member states in which

they are registered under the agreement. These sellers shall file part 1 of

the SER every month for all states in which they are registered under the

agreement. These sellers shall have the following options for meeting their

obligation to furnish part 2 information:

(a) File part 2 of the SER together with part 1 of the SER every month; or

(b) File part 2 of the SER at the same time part 1 of the SER for the

month of December is due. Part 2 information filed under this option

shall cover the month of December and all previous months of the

same calendar year and shall only require annual and not monthly

totals. The sellers shall only be required to file part 2 of the SER for

any state which has notified the governing board that it will require the

submission of the part 2 information under subdivision b.

(3) Every member state shall allow model 4 sellers to file an SER. The sellers

shall file part 1 of the SER every month unless a state allows less frequent

filing. Model 4 sellers which have a legal requirement to register in the state

shall have the following options for meeting their obligation to furnish part 2

information:

(a) File part 2 of the SER together with part 1 of the SER; or

(b) File part 2 of the SER at the same time part 1 of the SER for the

month of December is due. Part 2 information filed under this option

shall cover the month of December and all previous months of the

same calendar year and shall only require annual and not monthly

totals.

These sellers shall only be required to file part 2 of the SER for any

state which has notified the governing board that it will require the

submission of the part 2 information under subdivision b.

Model 4 sellers which elect not to file an SER shall file returns in the

form under schedules afforded to sellers not registered under the agreement

according to the requirements of each member state.

(4) Every member state shall allow sellers not registered under the agreement

that are registered in the state to file an SER. These sellers shall file part 1

of the SER every month unless a state allows less frequent filing and shall

have the following options for meeting their obligation to furnish part 2

information:

(a) File part 2 of the SER together with part 1 of the SER; or

(b) File part 2 of the SER at the same time part 1 of the SER for the

month of December is due. Part 2 information filed under this option

shall cover the month of December and all previous months of the

same calendar year and shall only require annual and not monthly

totals.

These sellers shall only be required to file part 2 of the SER for any state

which has notified the governing board that it will require the submission of

the part 2 information under subdivision b.

d. A state which requires the submission of part 2 information under paragraph 2

may provide an exemption from this requirement to a seller under terms and

conditions set out by the state.

e. A state may require a seller which elects to file an SER to give at least three

months' notice of the seller's intent to discontinue filing an SER.

4. Adopt web services as the standardized transmission process that allows for receipt of

uniform tax returns and other formatted information as approved by the governing

board. The process must provide for the filing of separate returns for multiple legal

entities in a single transmission for each state and will not include any requirement for

manual entry or input by the seller of any of the aforementioned information. This

process will allow a certified service provider, tax preparer, or any other authorized

person to file returns for more than one seller in a single electronic transmission.

However, sellers filing returns for multiple legal entities may only do so for affiliated

legal entities.

5. Give notice to a seller registered under this agreement which has no legal requirement

to register in the state, of a failure to file a required return and a minimum of thirty days

to file thereafter prior to establishing a liability amount for taxes based solely on the

seller's failure to timely file a return provided a member state may establish a liability

amount for taxes based solely on the seller's failure to timely file a return if such seller

has a history of nonfiling or late filing.

6. Nothing in this section shall prohibit a state from allowing additional return options or

the filing of returns less frequently.
N.D. Cent. Code § 57-22-28 — ND Code / Title 57 / Chapter 57-22 / Section 57-22-28
57-22-28. Contract for payment of taxes shall not affect deductions
Status: repealed

57-22-28. Contract for payment of taxes shall not affect deductions

Repealed by S.L. 1977, ch. 530, § 1.
N.D. Cent. Code § 57-05-09 — ND Code / Title 57 / Chapter 57-05 / Section 57-05-09
57-05-09. Failure of railroad corporation to make reports to county auditor and state tax commissioner - Penalty
Status: in_force

57-05-09. Failure of railroad corporation to make reports to county auditor and state

tax commissioner - Penalty.

Every railroad corporation which neglects or fails to comply with the provisions of this

chapter is guilty of an infraction.
N.D. Cent. Code § 57-38-56 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-56
57-38-56. Powers of tax commissioner
Status: in_force

57-38-56. Powers of tax commissioner

The tax commissioner is charged with the administration of this chapter and shall enforce

the assessment, levy, and collection of taxes imposed under this chapter. The tax commissioner

has power to examine, or cause to be examined by any agent or representative designated by

the tax commissioner for that purpose, any books, papers, records, or memoranda bearing upon

the matters required to be included in any return or report under this chapter, and may require

the attendance of the taxpayer or of any other person having knowledge in the premises, and

may take testimony and require proof material for the tax commissioner's information. The tax

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

necessary and advisable for its detailed and efficient administration, and may enter into

reciprocal agreements with the authorized tax officials of other states to assist in the

enforcement of this chapter and to avoid injustice to taxpayers from double taxation.
N.D. Cent. Code § 57-08-04 — ND Code / Title 57 / Chapter 57-08 / Section 57-08-04
57-08-04. Refund of excess paid by utility
Status: in_force

57-08-04. Refund of excess paid by utility

If the amount of tax justly and equitably due from a utility is determined finally to be less

than the amount paid, the excess must be refunded to the utility by the direction of the court,

and for that purpose the county auditor of each county which was a party to the action, upon the

filing in the auditor's office of a certified copy of such final determination, shall draw a warrant

upon the county treasurer for the amount to be refunded. The amount refunded must be

charged against the funds of the state, county, township, city, school district, or other taxing

district in the hands of the county treasurer or funds which thereafter may be collected in such

proportion as the amount refunded bears to the amount collected for the benefit of each such

taxing district on the original assessment.
N.D. Cent. Code § 57-43.1-27 — ND Code / Title 57 / Chapter 57-43.1 / Section 57-43.1-27
57-43.1-27. Sales of motor vehicle fuels to retail outlets - Tax imposed - Credit for losses
Status: in_force

57-43.1-27. Sales of motor vehicle fuels to retail outlets - Tax imposed - Credit for

losses.

When a supplier or distributor in motor vehicle fuels makes a sale to a retail outlet, the

supplier or distributor shall credit the retail outlet with one-half of one percent of the total state

motor vehicle fuel tax applied to the gallonage sold. This must appear on the face of the delivery

invoice at the time of delivery of the motor vehicle fuel in consideration of evaporation and

shrinkage losses and the retail outlet's cost of collection of the tax. On making payments to the

commissioner as provided in this chapter, the supplier or distributor shall deduct the total credit

allowance granted on sales to retail outlets in motor vehicle fuels under the provisions of this

section, in addition to other deductions allowed, from the amount of tax due.
N.D. Cent. Code § 57-34-12 — ND Code / Title 57 / Chapter 57-34 / Section 57-34-12
57-34-12. Rules
Status: in_force

57-34-12. Rules

1. The tax commissioner may adopt any rules necessary to carry out this chapter.

2. The tax commissioner shall adopt rules as necessary to avoid double taxation of gross

receipts and to eliminate the avoidance of taxation of gross receipts of

telecommunications carriers under this chapter.
N.D. Cent. Code § 57-39.4-34 — ND Code / Title 57 / Chapter 57-39.4 / Section 57-39.4-34
57-39.4-34. (501) Certification of service providers and automated systems
Status: in_force

57-39.4-34. (501) Certification of service providers and automated systems

1. The governing board shall certify automated systems and service providers to aid in

the administration of sales and use tax collections.

2. The governing board may certify a person as a certified service provider if the person

meets all of the following requirements:

a. The person uses a certified automated system;

b. The person integrates its certified automated system with the system of a seller

for whom the person collects tax so that the tax due on a sale is determined at

the time of the sale;

c. The person agrees to remit the taxes it collects at the time and in the manner

specified by the member states;

d. The person agrees to file returns on behalf of the sellers for whom it collects tax;

e. The person agrees to protect the privacy of tax information it obtains in

accordance with section 57-39.4-22; and

f. The person enters into a contract with the member states and agrees to comply

with the terms of the contract.

3. The governing board may certify a software program as a certified automated system

if the governing board determines that the program meets all of the following

requirements:

a. It determines the applicable state and local sales and use tax rate for a

transaction, in accordance with sections 57-39.4-10 through 57-39.4-17,

inclusive;

b. It determines whether an item is exempt from tax;

c. It determines the amount of tax to be remitted for each taxpayer for a reporting

period;

d. It can generate reports and returns as required by the governing board; and

e. It can meet any other requirement set by the governing board.

The governing board may establish one or more sales tax performance standards for

model 3 sellers that meet the eligibility criteria set by the governing board and that

developed a proprietary system to determine the amount of sales and use tax due on

transactions.
N.D. Cent. Code § 57-39.9-03 — ND Code / Title 57 / Chapter 57-39.9 / Section 57-39.9-03
57-39.9-03. Inapplicability of chapter 54-40.2
Status: in_force

57-39.9-03. Inapplicability of chapter 54-40.2

Chapter 54-40.2 does not apply to an agreement entered under this chapter.
N.D. Cent. Code § 57-43.1-05 — ND Code / Title 57 / Chapter 57-43.1 / Section 57-43.1-05
57-43.1-05. Claim for refund - Limitation on filing
Status: in_force

57-43.1-05. Claim for refund - Limitation on filing

For all motor vehicle fuel purchases during a calendar year, a refund claim must be filed on

or after January first and before July first of the next year following the year during which the

purchase was made, or the claim for refund is barred unless the commissioner grants an

extension of time for cause. However, any claim for refund may be filed in the calendar year of

motor vehicle fuel purchase when:

1. The business is being discontinued;

2. No further purchases subject to fuel tax refund will be made in the remainder of the

calendar year; or

3. The claim for refund exceeds four hundred dollars.

No claim for refund may be made or approved unless the amount of the claim is at least five

dollars.
N.D. Cent. Code § 57-36-31 — ND Code / Title 57 / Chapter 57-36 / Section 57-36-31
57-36-31. Transfer and allocation of revenues - Appropriation
Status: in_force

57-36-31. Transfer and allocation of revenues - Appropriation

1. All moneys received by the tax commissioner under the provisions of this chapter must

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

state treasury to the credit of the general fund, except as hereinafter provided.

2. All moneys received from the levy and assessment of one and one-half mills on each

of the classes of cigarettes provided in this chapter are appropriated and must be

distributed on or before the thirtieth day of June and the thirty-first day of December of

each year on a per capita basis to the incorporated cities for such purposes as are

now or may be hereafter authorized by law, the allocation to be based upon the

population of each incorporated city according to the last official federal census, or the

census taken in accordance with the provisions of chapter 40-02 in the case of a city

incorporated subsequent to the last federal census, and warrants must be drawn

payable to the treasurers of such cities.
N.D. Cent. Code § 57-43.2-02 — ND Code / Title 57 / Chapter 57-43.2 / Section 57-43.2-02
57-43.2-02. Tax imposed
Status: in_force

57-43.2-02. Tax imposed

1. Except as otherwise provided in this chapter, an excise tax of twenty-three cents per

gallon [3.79 liters] is imposed on the sale or delivery of all special fuel sold or used in

this state. For the purpose of determining the tax upon compressed natural gas and

liquefied natural gas under this section, one hundred twenty cubic feet [3.40 cubic

meters] of compressed natural gas, and one and seven-tenths gallons [6.44 liters] of

liquefied natural gas is equal to one gallon [3.79 liters] of other special fuel.

2. A refiner, supplier, distributor, or retailer shall remit the tax imposed by this section on

special fuel used and on direct sales of special fuel to a customer.

3. The tax imposed by this section does not apply on sales by a supplier to another

supplier, on a sale by a supplier to a distributor, on a sale by a distributor to another

distributor, on a sale by a distributor to a retailer, on an export, or on a sale to an

exempt consumer.

4. The person required to remit the tax imposed by this section shall pass the tax on to

the customer.

5. The person required to remit the tax imposed by this section shall pay the tax to the

commissioner by the twenty-fifth day of the calendar month after the month during

which the special fuel was sold or used by the person. When the twenty-fifth day of the

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

working day after the Saturday, Sunday, or legal holiday. When payment is made by

mail, the payment is timely if the envelope containing the payment is postmarked by

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

due date.

6. The commissioner shall pay over all of the money received during each calendar

month to the state treasurer.
N.D. Cent. Code § 57-14-08 — ND Code / Title 57 / Chapter 57-14 / Section 57-14-08
57-14-08. New assessment of property - Allowance
Status: in_force

57-14-08. New assessment of property - Allowance

For purposes of this section, a "new assessment" means an assessment ordered by a

board of county commissioners, or as authorized under section 57-01-02 or 57-13-04, of any

class of property, or of all property, located within any political subdivision of the county if

taxable property located within a subdivision has escaped assessment in whole or in part, has

been assessed unfairly, or has not been assessed according to law. A new assessment may be

made as follows:

1. Upon the filing of a petition signed by not less than ten freeholders in a political

subdivision, or by the governing body of that subdivision, requesting a new

assessment of property in the subdivision or upon investigation by the board of county

commissioners, the board of county commissioners, before October first, may order a

new assessment of any class of property, or of all property, located within the

subdivision or within any subdivision. The state board of equalization or the tax

commissioner may order a new assessment of any class of property or all property

located in any political subdivision. The new assessment and equalization must be

conducted under the terms and conditions as set forth in the state board of

equalization or tax commissioner's order. The local governing body responsible for

performing the new assessment may petition the state board of equalization or tax

commissioner for a modification of any or all of the order's terms and conditions. The

state board of equalization or tax commissioner may for good cause shown grant all or

part of the modification request.

2. The board of county commissioners then may appoint a competent citizen of this state

as a special assessor who shall make a new assessment of the property specified by

the board and who shall proceed in accordance with the provisions of law governing

assessors. The special assessor may be selected by competitive bidding or a process

determined by the board of county commissioners. The special assessor is entitled to

reasonable compensation by the board of county commissioners for the special

assessor's services, together with meals and lodging as allowed by law, and mileage

expense at the rate allowed by law for each mile [1.61 kilometers] actually and

necessarily traveled in the performance of that person's duties, which must be audited

and allowed by the board of county commissioners and paid out of the county treasury

upon warrant of the county auditor. If the new assessment was ordered by the state

board of equalization or tax commissioner, the state board of equalization or tax

commissioner shall appoint a competent citizen of this state as a special assessor who

shall make a new assessment of the property specified by the state board of

equalization or tax commissioner to be completed under the terms and conditions set

forth in the order; the special assessor shall proceed in accordance with the provisions

of the law governing assessors; the special assessor is entitled to reasonable

compensation by the state board of equalization or tax commissioner for that person's

services plus meals, lodging, and mileage expense at the rates provided by law, and

the state board of equalization or tax commissioner shall audit and allow the bill, and

the same must be paid out of the county treasury. In either case, the compensation

must be charged to the political subdivision in which the new assessment was made

and must be deducted by the county treasurer from funds coming into the treasurer's

hands apportionable to the subdivision. The board of county commissioners, state

board of equalization, or tax commissioner who appoints a special assessor may

authorize such assistants as may be necessary to aid the special assessor and shall

allow reasonable compensation for each of the assistants plus meals, lodging, and

mileage expense at the rates provided by law, which amounts must be audited,

allowed, and paid and must be charged to the political subdivision in which the new

assessment occurred in the manner provided for the special assessor.

3. Upon completion of the terms and conditions of the new assessment order, the

assessor shall certify the result to the county auditor, who forthwith shall give notice by

mail to the state tax commissioner and the board of county commissioners and the

governing boards of each township, city, and school district which is wholly or partially

within the newly assessed district, that a new assessment has been completed in the

named assessment district as provided under this section and that a meeting for the

purpose of equalizing the assessment will be held in the county courthouse on the day

and at the time specified for the meeting of the county board of equalization. Each

board shall appoint one of its members to attend the equalization meeting and the tax

commissioner shall attend or appoint a representative from the commissioner's office

to attend the meeting. A notice that the new assessment provided for under this

section will be considered during the meeting of the county board of equalization must

be published at least once in the official newspaper of the county in which the new

assessment was made not less than one week prior to the meeting. The claims for

mileage expense and necessary expenses for meals and lodging of the tax

commissioner or the commissioner's appointee in attending the special equalization

meeting must be audited, allowed, and paid as are other similar claims made by them.

4. When any special assessor has increased the true and full valuation of any lot or tract

of land including any improvements to that lot or tract of land by three thousand dollars

or more and by ten percent or more of the last assessment as a result of the new

assessment provided for under this section, written notice of the amount of increase

over the last assessment and the amount of the last assessment must be delivered in

writing by the special assessor to the property owner, mailed in writing to the property

owner at the property owner's last-known address, or provided to the property owner

by electronic mail directed with verification of receipt to an electronic mail address at

which the property owner has consented to receive notice. The tax commissioner shall

prescribe suitable forms for this notice and the notice must also show the true and full

value as defined by law of the property, including improvements, that the special

assessor used in making the new assessment and must also show the date prescribed

by law for the meeting of the county board of equalization of the county in which the

property is located. Delivery of notice to the property owner under this section must be

completed at least fifteen days in advance of the meeting date of the county board of

equalization and at the expense of the assessment district for which the special

assessor is employed.

5. At the meeting, the county board of equalization shall hear all grievances and

complaints in regard to the new assessment provided for under this section and shall

proceed to equalize the same. All tax lists must be corrected to comply with the action.

6. Any property owner aggrieved by a decision of the county board of equalization with

regard to the new assessment provided for under this section may appeal that

decision to the state board of equalization at its August meeting. The board does not

have authority to reduce a new assessment until the owner of property has established

to the satisfaction of the board that the owner of the property had first appealed the

new assessment to the county board of equalization of the county in which the

property was assessed.
N.D. Cent. Code § 57-61-01.6 — ND Code / Title 57 / Chapter 57-61 / Section 57-61-01.6
57-61-01.6. Lignite research fund - Continuing appropriation
Status: in_force

57-61-01.6. Lignite research fund - Continuing appropriation

All money deposited in the lignite research fund is appropriated as a continuing

appropriation to the industrial commission, except as provided in section 54-17.5-05, to be used

for the purposes stated in chapter 54-17.5.
N.D. Cent. Code § 57-61-01 — ND Code / Title 57 / Chapter 57-61 / Section 57-61-01
57-61-01. Severance tax upon coal - Imposition - In lieu of sales and use taxes - Payment to the tax commissioner (Effective through June 30, 2031)
Status: in_force

57-61-01. Severance tax upon coal - Imposition - In lieu of sales and use taxes -

Payment to the tax commissioner. (Effective through June 30, 2031)

1. There is hereby imposed upon all coal severed for sale or for industrial purposes by

coal mines within the state a tax of thirty-seven and one-half cents per ton of two

thousand pounds [907.18 kilograms]. The severance tax is in lieu of any sales or use

taxes imposed by law. Each coal mine owner or operator shall remit the tax for each

month, within twenty-five days after the end of each month, to the tax commissioner on

reports and forms as the tax commissioner deems necessary. For the purposes of this

chapter, commercial leonardite is taxed in the same manner as coal.

2. The board of county commissioners, by resolution, may grant to the operator of a mine

from which the coal or commercial leonardite is mined a partial or complete exemption

from up to seventy percent of the tax imposed under this section for a period not to

extend past June 30, 2031. Any tax revenue exceeding thirty percent of the tax

imposed under this subsection must be allocated to the county under subsection 3 of

section 57-62-02.

Severance tax upon coal - Imposition - In lieu of sales and use taxes - Payment to the

tax commissioner. (Effective after June 30, 2031) (Contingent effective date - See note)

There is hereby imposed upon all coal severed for sale or for industrial purposes by coal mines

within the state a tax of thirty-seven and one-half cents per ton of two thousand pounds [907.18

kilograms]. The severance tax is in lieu of any sales or use taxes imposed by law. Each coal

mine owner or operator shall remit the tax for each month, within twenty-five days after the end

of each month, to the tax commissioner on reports and forms as the tax commissioner deems

necessary. For the purposes of this chapter, commercial leonardite is taxed in the same manner

as coal.
N.D. Cent. Code § 57-43.2-15 — ND Code / Title 57 / Chapter 57-43.2 / Section 57-43.2-15
57-43.2-15. Penalty and interest - Violations
Status: in_force

57-43.2-15. Penalty and interest - Violations

1. If a person fails to file the required report or to pay the full amount of the tax as

required by this chapter, there is imposed a penalty of five dollars or a sum equal to

five percent of the tax due, whichever is greater, with interest at the rate of one percent

per month on the tax due, for each calendar month or fraction of a month during which

the delinquency continues, excepting the month within which the tax became due. If a

person files a false or fraudulent report with intent to evade the tax imposed by this

chapter, there is imposed a penalty equal to ten percent of the deficiency, with interest

at the rate of two percent per month on the deficiency, for each calendar month or

fraction of a month during which the deficiency continues.

2. If a consumer fails to pay any tax due under this chapter, the commissioner shall

impose a penalty of five dollars or a sum equal to five percent of the tax due,

whichever is greater, together with interest at the rate of one percent per month on the

tax due, for each calendar month or fraction of a month during which the delinquency

continues, not including the month within which the tax became due. The

commissioner, for good cause shown, may waive all or part of the penalty or the

interest provided by this subsection. No refiner, supplier, distributor, importer, exporter,

or retailer may be held liable for taxes due directly from a consumer.

3. A person is guilty of a class A misdemeanor if:

a. The person refuses or knowingly or intentionally fails to make and file any report

required by this chapter in the manner or within the time required; or

b. The person knowingly or with intent to evade or aid in the evasion of the tax

imposed by this chapter makes any false statement or conceals any material fact

in any application, record, report, or claim for refund provided for in this chapter.
N.D. Cent. Code § 57-34-04 — ND Code / Title 57 / Chapter 57-34 / Section 57-34-04
57-34-04. Assessment by state board of equalization
Status: repealed

57-34-04. Assessment by state board of equalization

Repealed by S.L. 1997, ch. 483, § 15.
N.D. Cent. Code § 57-37.1-06 — ND Code / Title 57 / Chapter 57-37.1 / Section 57-37.1-06
57-37.1-06. Estate tax return required - Tax commissioner to assess tax - District court to apportion federal and state estate taxes
Status: in_force

57-37.1-06. Estate tax return required - Tax commissioner to assess tax - District

court to apportion federal and state estate taxes.

If an estate owes tax under this chapter, the personal representative of the estate shall file

with the tax commissioner the estate tax return required by this chapter. The tax commissioner

shall assess the tax payable pursuant to the provisions of this chapter and furnish the personal

representative with a statement thereof; if all or any part of the property included in the federal

gross estate is being administered by the district court serving any county in this state, the tax

commissioner shall also furnish a copy of the statement to that district court. The federal and

North Dakota estate taxes must be apportioned as provided in section 30.1-20-16.
N.D. Cent. Code § 57-40.6-01 — ND Code / Title 57 / Chapter 57-40.6 / Section 57-40.6-01
57-40.6-01. Definitions
Status: in_force

57-40.6-01. Definitions

In this chapter, unless the context otherwise requires:

1. "911 system" means a set of networks, software applications, databases, call

answering components, and operations and management procedures required to

provide 911 services.

2. "911 system service provider" means an entity that provides the systems and support

necessary to enable 911 calling for one or more public safety answering points in a

specific geographic area. A 911 system service provider may provide the systems and

support for either enhanced 911 or next generation 9-1-1.

3. "Assessed communications service" means a software service, communication

connection, cable or broadband transport facilities, or a combination of these facilities,

between a billed retail end user and a service provider's network that provides the end

user, upon contacting 911, access to a public safety answering point through a

permissible interconnection to the dedicated 911 network. The term includes telephone

exchange access service, wireless service, and voice over internet protocol service.

4. "Automated notification system" means that portion of a telecommunications system

that provides rapid notice of emergency situations to the public.

5. "Commissioner" means the state tax commissioner.

6. "Communication connection" means a telephone access line, wireless access line,

unique voice over internet protocol service connection, or functional equivalent

uniquely identifiable by a number, internet address, or other designation.

7. "Consumer" means a person who purchases prepaid wireless service in a retail

transaction.

8. "Emergency services communication system" means a comprehensive statewide or

countywide system, which provides rapid public access for coordinated dispatching of

public safety services. The system includes a 911 system or radio system.

9. "FCC order" means federal communications commission order 94-102 [961 Federal

Register 40348] and any other FCC order that affects the provision of wireless

enhanced 911 service.

10. "First responder" means an individual trained to provide assistance during an

emergency, including a firefighter as defined under section 18-11-03, law enforcement

officer as defined under section 12.1-01-04, emergency medical services personnel as

defined under section 23-27-02, and public safety telecommunicators.

11. "Prepaid wireless emergency 911 fee" means the fee that is required to be collected by

a seller from a consumer in the amount established under section 57-40.6-14.

12. "Prepaid wireless service" means any telecommunications service that provides the

right to use a mobile wireless service as well as other nontelecommunications

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

and ancillary services, which are paid for in advance and sold in predetermined units

or dollars which decline with use in a known amount.

13. "Prepaid wireless service provider" means any person that provides prepaid wireless

telecommunications service pursuant to a license issued by the federal

communications commission.

14. "Public safety answering point" or "PSAP" means a communications facility or

combination of facilities which first receives 911 calls from persons in a 911 service

area and which, as appropriate, may directly dispatch public safety services or extend,

transfer, or relay 911 calls to appropriate public safety agencies.

15. "Public safety answering point service area" means the geographic area for which a

public safety answering point has dispatch and emergency communications

responsibility.

16. "Public safety services" means personnel, equipment, and facilities used by first

responders or other supporting services used in providing a public safety response to

an incident.

17. "Public safety telecommunicator" means an individual whose primary full-time or

part-time duties are receiving, processing, and transmitting public safety information

received through an emergency services communication system.

18. "Radio system" means a set of networks, software applications, databases, radio

components and infrastructure, and operations and management procedures required

to provide communication services.

19. "Retail transaction" means the purchase of prepaid wireless service from a seller for

any purpose other than resale.

20. "Seller" means a person who sells prepaid wireless services to a consumer.

21. "Subscriber service address" means, for purposes of telephone exchange access

service and voice over internet protocol service subscribers, the address where the

subscriber's communication device is used and, for purposes of wireless subscribers,

the place of primary use, as that term is defined in section 57-34.1-02.

22. "Telephone access line" means the principal access to the telephone company's

switched network, including an outward dialed trunk or access register.

23. "Telephone exchange access service" means service to any wire line telephone

access line identified by a unique telephone number that provides local wire line

access to the telecommunications network to a service subscriber and which enables

the subscriber to access the emergency services communications system by dialing

the digits 9-1-1 on the subscriber's telephone device.

24. "Unpublished" means information that is not published or available from directory

assistance.

25. "Voice over internet protocol service" means a service that enables real-time two-way

voice communications; requires a broadband connection from the user's location;

requires internet protocol-compatible customer premises equipment; and permits

users generally to receive calls that originate on the public switched telephone network

and to terminate calls to the public switched telephone network.

26. "Wireless access line" means each active wireless and prepaid wireless telephone

number assigned to a commercial mobile radio service subscriber, including end users

of resellers.

27. "Wireless enhanced 911 service" means the service required to be provided by

wireless service providers pursuant to the FCC order.

28. "Wireless service" means commercial mobile radio service as defined in 47 U.S.C.

332(d)(1) and includes:

a. Services commonly referred to as wireless; and

b. Services provided by any wireless real-time two-way voice communication

device, including radio-telephone communications used in:

(1) Cellular telephone service;

(2) Personal communications service; or

(3) The functional or competitive equivalent of a radio-telephone

communications line used in cellular telephone service, personal

communications service, or a network radio access line.

29. "Wireless service provider" means any entity authorized by the federal

communications commission to provide wireless service within this state.
N.D. Cent. Code § 57-34-04.4 — ND Code / Title 57 / Chapter 57-34 / Section 57-34-04.4
57-34-04.4. Preservation of records
Status: in_force

57-34-04.4. Preservation of records

Every telecommunications carrier required to make a return and pay any tax under this

chapter shall preserve records of the gross proceeds of sale as the commissioner may require

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

other records of telecommunications services purchased for resale. All of these books, invoices,

and other records must be open to examination at any time by the commissioner or any duly

authorized agent of the commissioner.
N.D. Cent. Code § 57-13-08 — ND Code / Title 57 / Chapter 57-13 / Section 57-13-08
57-13-08. Duty of county auditor after equalization by state board
Status: in_force

57-13-08. Duty of county auditor after equalization by state board

Upon receipt of the report of the proceedings of the state board of equalization, the county

auditor shall add to or deduct from each tract or lot of real property in the auditor's county the

required percentage of the valuation thereof, as it stands after the same has been equalized by

the county board of equalization, adding in each case any fractional sum of fifty cents or more,

and deducting in each case any fractional sum of less than fifty cents, so that the value of any

separate tract or lot contains no fraction of a dollar. The county auditor shall revalue each tract

or lot of real property that is reclassified by the state board of equalization using the proper

valuation method for the class of taxable property as specified by the state board of

equalization. The county auditor shall adjust the status of a tract or lot to comply with any

determinations made by the state board of equalization in which the tract or lot is found by the

state board of equalization to be taxable or exempt.
N.D. Cent. Code § 57-39.2-06 — ND Code / Title 57 / Chapter 57-39.2 / Section 57-39.2-06
57-39.2-06. Credit to relief agency and local governmental units
Status: in_force

57-39.2-06. Credit to relief agency and local governmental units

A relief agency may apply to the commissioner for refund of the amount of tax imposed

under this chapter and paid upon sales to it of any goods, wares, or merchandise used for free

distribution to the poor and needy. Such refunds may be obtained only in the following amount

and in the manner and only under all of the following conditions:

1. On forms furnished by the commissioner, and during the time herein provided for the

filing of quarterly tax returns by retailers, the relief agency shall report to the

commissioner the total amount or amounts, valued in money, expended directly or

indirectly for goods, wares, or merchandise used for free distribution to the poor and

needy.

2. On these forms the relief agency shall separately list the persons making the sales to it

or to its order, together with the dates of the sales, and the total amount so expended

by the relief agency.

3. The relief agency must prove to the satisfaction of the commissioner that the person

making the sales has included the amount thereof in the computation of the gross

receipts of such person and that such person has paid the tax levied by this chapter,

based upon such computation of gross receipts.

If the commissioner is satisfied that the foregoing conditions and requirements have been

complied with, the commissioner shall refund the amount claimed by the relief agency.
N.D. Cent. Code § 57-55-04.1 — ND Code / Title 57 / Chapter 57-55 / Section 57-55-04.1
57-55-04.1. Procedure for abatement, refund, or compromise of tax
Status: in_force

57-55-04.1. Procedure for abatement, refund, or compromise of tax

Any person having any estate, right, title, or interest in or lien upon any mobile home which

has been assessed for taxation purposes pursuant to this chapter may apply for abatement,

refund, or compromise, as the case may be, pursuant to chapter 57-23. The application must be

made in writing on the form prescribed by the tax commissioner and must be filed in triplicate

with the county auditor of the county where the mobile home was assessed. The county auditor

shall promptly serve the county director of tax equalization with one copy of the application. The

abatement or compromise must be granted by the county commissioners if the facts upon which

the application is based establish that the assessment contains error, or that the value placed

upon the mobile home by the county director of tax equalization was excessive, or that the

mobile home is exempt from taxation pursuant to section 57-55-10. The decision of the county

commissioners may be appealed in the manner provided by law.
N.D. Cent. Code § 57-39.4-27 — ND Code / Title 57 / Chapter 57-39.4 / Section 57-39.4-27
57-39.4-27. (326) Direct pay permits
Status: in_force

57-39.4-27. (326) Direct pay permits

Each member state shall provide for a direct pay authority that allows the holder of a direct

pay permit to purchase otherwise taxable goods and services without payment of tax to the

supplier at the time of purchase. The holder of the direct pay permit will make a determination of

the taxability and then report and pay the applicable tax due directly to the tax jurisdiction. Each

state can set its own limits and requirements for the direct pay permit. The governing board

shall advise member states when setting state direct pay limits and requirements and shall

consider use of the model direct payment permit regulation as developed by the task force on

EDI audit and legal issues for tax administration.
N.D. Cent. Code § 57-36-11 — ND Code / Title 57 / Chapter 57-36 / Section 57-36-11
57-36-11. Tax meter machines
Status: repealed

57-36-11. Tax meter machines

Repealed by S.L. 1991, ch. 665, § 10.
N.D. Cent. Code § 57-57-08 — ND Code / Title 57 / Chapter 57-57 / Section 57-57-08
57-57-08. Report of the state forester - Declassification orders
Status: in_force

57-57-08. Report of the state forester - Declassification orders

The state forester shall make an annual written report as to the forest practices of each

forest owner or the agent of the owner covering lands enrolled under this chapter. The report

may be based on spot field inspections, landowner questionnaires, or documented observations

from local assessors. The report must list the landowners, legal descriptions, and acreages

which are eligible to receive continued tax benefits. A copy of the report must be forwarded to

the county auditor by March first of each year. If the state forester finds that the owner or the

agent of the owner has not complied with the law, or if the land is no longer used for forestry

purposes, the state forester shall issue an order removing the land from the forest stewardship

tax law classification. Any declassification order issued on or before February first of any year

takes effect in that year. A copy of the declassification order must be sent to the owner or the

agent of the owner, to the local assessor of the township or district in which the land is located,

to the clerk of the township if the township is organized, and to the county auditor. Any order

issued under this section is final unless set aside pursuant to the provisions of section 57-57-09.
N.D. Cent. Code § 57-45-06 — ND Code / Title 57 / Chapter 57-45 / Section 57-45-06
57-45-06. Suits against officers defended at expense of county
Status: in_force

57-45-06. Suits against officers defended at expense of county

Whenever civil action is brought against any county treasurer, county auditor, or township,

or district officer for performing or attempting to perform any duty authorized or decreed by any

statute of this state for collection of the public revenue, such officer, in the discretion of the court

before whom such action is brought, by an order made by said court and entered in the minutes

thereof, may be allowed and paid reasonable fees for counsel and other expenses for defending

such action, to be paid out of the county treasury.
N.D. Cent. Code § 57-15-33 — ND Code / Title 57 / Chapter 57-15 / Section 57-15-33
57-15-33. Penalty for failure to certify levy
Status: repealed

57-15-33. Penalty for failure to certify levy

Repealed by S.L. 1975, ch. 106, § 673.
N.D. Cent. Code § 57-15-63 — ND Code / Title 57 / Chapter 57-15 / Section 57-15-63
57-15-63. Mistake in levy - Levy increase in later year - Levy reverts
Status: in_force

57-15-63. Mistake in levy - Levy increase in later year - Levy reverts

Expired under S.L. 2003, ch. 517, § 2.
N.D. Cent. Code § 57-02-18.5 — ND Code / Title 57 / Chapter 57-02 / Section 57-02-18.5
57-02-18.5. Notice to auditor of livestock movement
Status: repealed

57-02-18.5. Notice to auditor of livestock movement

Repealed by S.L. 1971, ch. 538, § 1.
N.D. Cent. Code § 57-43.2-29 — ND Code / Title 57 / Chapter 57-43.2 / Section 57-43.2-29
57-43.2-29. Importer for use license required
Status: repealed

57-43.2-29. Importer for use license required

Repealed by S.L. 1999, ch. 526, § 84.
N.D. Cent. Code § 57-22-07 — ND Code / Title 57 / Chapter 57-22 / Section 57-22-07
57-22-07. Sheriff to give receipts for taxes collected
Status: in_force

57-22-07. Sheriff to give receipts for taxes collected

Upon receiving payment of any personal property tax, the sheriff shall make four copies of a

receipt therefor, which must contain the information required by section 57-22-03 to be given to

the sheriff by the county treasurer and the amount of taxes and interest and penalty collected.

One of such receipts must be given to the taxpayer, one must be retained by the sheriff, one

must accompany the statement furnished to the county treasurer as aforesaid, and one must be

delivered to the county auditor together with a duplicate of the statement furnished to the county

treasurer.
N.D. Cent. Code § 57-39.4-14.1 — ND Code / Title 57 / Chapter 57-39.4 / Section 57-39.4-14.1
57-39.4-14.1. (313.1) Election for origin-based direct mail sourcing
Status: in_force

57-39.4-14.1. (313.1) Election for origin-based direct mail sourcing

1. Notwithstanding sections 57-39.4-11, 57-39.4-11.1, and 57-39.4-14, a member state

may elect to source the sale of all direct mail delivered or distributed from a location

within the state and delivered or distributed to a location within the state under this

section.

2. If the purchaser provides the seller with a direct pay permit or a streamlined sales and

use tax agreement certificate of exemption claiming direct mail or other written

statement approved, authorized, or accepted by the state, the seller, in the absence of

bad faith, is relieved of all obligations to collect, pay, or remit the applicable tax on any

transaction involving direct mail. The purchaser must report and pay any applicable tax

due. A streamlined sales and use tax agreement certificate of exemption claiming

direct mail shall remain in effect for all future sales of direct mail by the seller to the

purchaser until it is revoked in writing.

3. Except as provided in subsections 2, 3, and 4, the seller shall collect the tax according

to subdivision e of subsection 1 of section 57-39.4-11. To the extent the seller knows

that a portion of the sale of direct mail will be delivered or distributed to a location in

another state, the seller shall collect the tax on that portion according to section

57-39.4-14.

4. Notwithstanding subsection 3, a seller may elect to use the provisions of section

57-39.4-14 to source all sales of advertising and promotional direct mail.

5. Nothing in this section limits a purchaser's obligation for sales or use tax to any state

to which the direct mail is delivered, except that a purchaser whose direct mail is

sourced under subsection 3 shall owe no additional sales or use tax to that state

based on where the purchaser uses or delivers the direct mail in the state.

6. A member state that elects to source the sale of direct mail under the provisions of this

section shall inform the governing board in writing at least sixty days prior to the

beginning of the calendar quarter this election begins.
N.D. Cent. Code § 57-39.2-17 — ND Code / Title 57 / Chapter 57-39.2 / Section 57-39.2-17
57-39.2-17. Service of notice
Status: in_force

57-39.2-17. Service of notice

Any notice authorized or required under the provisions of this chapter may be given by

mailing the notice to the person for whom it is intended by first-class mail with proof of mailing

addressed to the person at the address given in the last return filed by that person under the

provisions of this chapter, or if no return has been filed, then by mailing the notice to the

person's last known address with proof of mailing. Mailing of the notice in the manner

prescribed by this section is presumptive evidence the notice was received by the person to

whom the notice is addressed.
N.D. Cent. Code § 57-34.1-02 — ND Code / Title 57 / Chapter 57-34.1 / Section 57-34.1-02
57-34.1-02. Application
Status: in_force

57-34.1-02. Application

1. This chapter applies to any tax, charge, or fee levied by a taxing jurisdiction as a fixed

charge for each customer or measured by gross amounts charged to customers for

mobile telecommunications services, regardless of whether the tax, charge, or fee is

imposed on the vendor or customer of the service and regardless of the terminology

used to describe the tax, charge, or fee.

2. This chapter does not apply to:

a. Any tax, charge, or fee levied upon or measured by the net income, capital stock,

net worth, or property value of the provider of mobile telecommunications service.

b. Any tax, charge, or fee that is applied to an equitably apportioned amount that is

not determined on a transactional basis.

c. Any tax, charge, or fee that represents compensation for a mobile

telecommunications service provider's use of public rights of way or other public

property, provided that the tax, charge, or fee is not levied by the taxing

jurisdiction as a fixed charge for each customer or measured by gross amounts

charged to customers for mobile telecommunications services.

d. Any generally applicable business and occupation tax that is imposed by this

state, is applied to gross receipts or gross proceeds, is the legal liability of the

home service provider, and that statutorily allows the home service provider to

elect to use the sourcing method required in this chapter.

e. Any fee related to obligations under section 254 of the Communications Act of

1934.

f. Any tax, charge, or fee imposed by the federal communications commission.

3. The provisions of this chapter:

a. Do not apply to the determination of the taxing situs of prepaid telephone calling

services.

b. Do not affect the taxability of either the initial sale of mobile telecommunications

services or subsequent resale of the services, whether as sales of the services

alone or as a part of a bundled product, if the Internet Tax Freedom Act [Pub. L.

105-277; 112 Stat. 2681 et seq.] precludes a taxing jurisdiction from subjecting

the charges of the sale of the services to a tax, charge, or fee.

c. Do not apply to the determination of the taxing situs of air-ground radio-telephone

service as defined in section 22.99 of title 47 of the Code of Federal Regulations

as in effect on June 1, 1999.
N.D. Cent. Code § 57-39.4-32 — ND Code / Title 57 / Chapter 57-39.4 / Section 57-39.4-32
57-39.4-32. (330) Bundled transactions
Status: in_force

57-39.4-32. (330) Bundled transactions

1. A member state shall adopt, and utilize to determine tax treatment, the core definition

for a "bundled transaction" in the agreement.

2. Member states are not restricted in their tax treatment of bundled transactions except

as otherwise provided in the agreement. Member states are not restricted in their

ability to treat some bundled transactions differently from other bundled transactions.

3. In the case of a bundled transaction that includes telecommunications service,

ancillary service, internet access, or audioprogramming or videoprogramming service:

a. If the price is attributable to products that are taxable and products that are

nontaxable, the portion of the price attributable to the nontaxable products may

be subject to tax unless the provider can identify by reasonable and verifiable

standards such portion from its books and records that are kept in the regular

course of business for other purposes, including, but not limited to, nontax

purposes.

b. If the price is attributable to products that are subject to tax at different tax rates,

the total price may be treated as attributable to the products subject to tax at the

highest tax rate unless the provider can identify by reasonable and verifiable

standards the portion of the price attributable to the products subject to tax at the

lower rate from its books and records that are kept in the regular course of

business for other purposes, including, but not limited to, nontax purposes.

c. The provisions of this section shall apply unless otherwise provided by federal

law.

4. In the case of a transaction that includes an "optional computer software maintenance

contract" for prewritten computer software and the state otherwise has not specifically

imposed tax on the retail sale of computer software maintenance contracts, the

following provisions apply:

a. If an optional computer software maintenance contract only obligates the vendor

to provide upgrades and updates, it will be characterized as a sale of prewritten

computer software.

b. If an optional computer software maintenance contract only obligates the vendor

to provide support services, it will be characterized as a sale of services.

c. If an optional computer software maintenance contract is a bundled transaction in

which both taxable and nontaxable or exempt products that are not separately

itemized on the invoice or similar billing document, the contract shall be

characterized as all taxable.
N.D. Cent. Code § 57-57-03 — ND Code / Title 57 / Chapter 57-57 / Section 57-57-03
57-57-03. Duties of the state forester
Status: in_force

57-57-03. Duties of the state forester

Upon the receipt of the application provided for in section 57-57-02, the state forester shall

examine the land and report to the county commission whether the property qualifies for

taxation under this chapter. A copy of the state forester's report must be forwarded to the owner

or the agent of the owner, to the local assessor of any township or district in which the land is

located, to the clerk of the township if the township is organized, and to the county auditor. The

state forester may appoint a local county designee to assist in the performance of the duties of

the state forester under this chapter.
N.D. Cent. Code § 57-62-03.1 — ND Code / Title 57 / Chapter 57-62 / Section 57-62-03.1
57-62-03.1. Oil and gas impact grant fund
Status: in_force

57-62-03.1. Oil and gas impact grant fund

The moneys accumulated in the oil and gas impact grant fund must be allocated as

provided by law and as appropriated by the legislative assembly for distribution through grants

by the energy infrastructure and impact office to oil and gas development-impacted cities,

counties, school districts, and other taxing districts or for industrial commission enforcement of

laws and rules relating to geophysical exploration in this state.
N.D. Cent. Code § 57-38-39 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-39
57-38-39. Deficiency, protest, and appeal
Status: in_force

57-38-39. Deficiency, protest, and appeal

1. When tax is understated on a return because of a mathematical or clerical error, the

tax commissioner shall notify the person of the nature of the error and the amount of

additional tax due. This notice is not a notice of deficiency and the person has no right

to protest.

2. If upon audit the tax commissioner finds additional tax due, the tax commissioner shall

notify the person of the deficiency in the tax payment. Such notice of deficiency must

be sent first-class mail and must assess the amount of additional tax due and set forth

the reasons for the increase.

3. A person has thirty days, ninety days if the person is outside the United States, to file a

written protest objecting to the tax commissioner's assessment of additional tax due.

The protest must set forth the basis for the protest and any other information which

may be required by the tax commissioner. If a person fails to file a written protest

within the time provided, the amount of additional tax assessed in the notice of

deficiency becomes finally and irrevocably fixed. If a person protests only a portion of

the tax commissioner's finding, the portion which is not protested becomes finally and

irrevocably fixed.

4. If a protest is filed, the tax commissioner shall reconsider the assessment of additional

tax due. The reconsideration may include further examination by the tax commissioner

or the tax commissioner's representative of a person's books, papers, records, or

memoranda. The tax commissioner, upon request, may grant the person an informal

conference.

5. Within a reasonable time after the protest, the tax commissioner shall mail to the

taxpayer a notice of reconsideration and assessment which must respond to the

person's protest and assess the amount of additional tax due. The amount set forth in

that notice becomes finally and irrevocably fixed unless the person within thirty days

commences formal administrative review as provided for in chapter 28-32 by the filing

of a complaint.

6. Upon written request, the tax commissioner may grant an extension of time to file a

protest as provided for in subsection 3 or an extension of time to commence formal

review as provided in subsection 5.

7. In all cases in which the tax commissioner finds that a person has an obligation to file

an income tax return in North Dakota and has failed to do so, the tax commissioner

shall notify the person by first-class mail of the tax commissioner's finding and of the

remedies provided for in sections 57-38-33, 57-38-45, and 57-38-47. The remedies

provided for in the above-listed sections are mutually exclusive and if a person fails to

file an income tax return after being notified, the tax commissioner may elect a remedy

under which to proceed. If the tax commissioner elects to take the action provided for

in section 57-38-33 or subsection 6 of section 57-38-45, the amount so assessed is

not reviewable.
N.D. Cent. Code § 57-43.1-02 — ND Code / Title 57 / Chapter 57-43.1 / Section 57-43.1-02
57-43.1-02. Tax imposed on motor vehicle fuels
Status: in_force

57-43.1-02. Tax imposed on motor vehicle fuels

1. Except as otherwise provided in this section, a tax of twenty-three cents per gallon

[3.79 liters] is imposed on all motor vehicle fuel sold or used in this state.

2. A refiner, supplier, or distributor shall remit the tax imposed by this section on motor

vehicle fuel used, on the wholesale distribution of motor vehicle fuel to a retailer, and

on direct sales of motor vehicle fuel to a consumer.

3. The tax imposed by this section does not apply on a sale by a supplier to another

supplier, on a sale by a supplier to a distributor, on a sale by a distributor to another

distributor, on an export, or on a sale to an exempt consumer.

4. The person required to remit the tax imposed by this section shall pass the tax on to

the retailer and to the consumer. A retailer who paid the tax to the supplier or

distributor shall pass the tax on to the consumer.

5. The person required to remit the tax imposed by this section shall pay the tax to the

commissioner by the twenty-fifth day of the calendar month after the month during

which the motor vehicle fuel was sold or used by the person. When the twenty-fifth day

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

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

by mail, the payment is timely if the envelope containing the payment is postmarked by

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

due date.

6. The commissioner shall pay over all of the money received during each calendar

month to the state treasurer.