N.D. Cent. Code § 57-38-60 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-60
57-38-60. Employer's returns and remittances
Status: in_force

57-38-60. Employer's returns and remittances

1. Every employer shall, on or before the last day of April, July, October, and January,

pay over to the tax commissioner the amount required to be deducted and withheld

from wages paid to all employees during the preceding calendar quarter under section
N.D. Cent. Code § 57-40.6-10 — ND Code / Title 57 / Chapter 57-40.6 / Section 57-40.6-10
57-40.6-10. Standards and guidelines
Status: in_force

57-40.6-10. Standards and guidelines

1. The governing body of the local governmental unit with jurisdiction over an emergency

services communication system is or shall designate a governing committee that shall:

a. Designate an emergency services communication system coordinator.

b. Enter written agreements with participating organizations and agencies.

c. Designate lines of authority.

d. Provide for a written plan for rural addressing, if applicable, which has been

coordinated with the local postal authorities. After January 1, 1993, a rural plan

must conform to the modified burkle addressing plan. A plan in use before this

date does not have to conform with the modified burkle addressing plan. If

implemented, all rural addressing signs must comply with the manual on uniform

traffic control devices standards.

e. Define a records retention plan for all printed, electronic, and recorded records in

accordance with state law and jurisdictional requirements.

f. Encourage that cost-free connection is available for emergency calls.

g. An entity that is a quick response unit whose primary function is not emergency

medical services may elect not to be dispatched to medical emergencies outside

the entity's primary response area if the area outside the entity's primary

response area is served by an advanced life support ambulance service. An

entity that makes this election not to be dispatched is not eligible for an

emergency medical services allocation under chapter 23-46.

h. Operate or contract for the operation of at least one public safety answering point

to manage emergency services communications.

i. Ensure that fee proceeds collected under this chapter are expended in

accordance with guidelines developed pursuant to section 57-40.6-12 and

implement an accounting system sufficient to meet the requirements of section

57-40.6-05.

2. The governing committee may:

a. Require appropriate liability protection.

b. Create a user advisory board.

c. Conduct an annual statistical evaluation of services.

d. Publish an annual financial report in the official county newspaper.

3. An emergency services communication system coordinator shall:

a. Ensure that address and mapping data is updated in the emergency services

communication system database and mapping system within thirty days of receipt

of notice or request for change;

b. Provide for a complete annual review of the emergency services communication

system 911 database by obtaining current records from the appropriate 911

system service provider;

c. Maintain the law enforcement, fire, and emergency medical service response

boundaries for the public safety answering point service area; and

d. Ensure that the dispatch protocols for emergency service notifications are

documented and communicated with all law enforcement, fire, and emergency

medical services.

4. A public safety answering point must:

a. Be operational twenty-four hours a day seven days a week or be capable of

transferring emergency calls to another public safety answering point meeting the

requirements of this section during times of nonoperation.

b. Be staffed continuously with at least one public safety telecommunicator who is

on duty at all times of operation and who has primary responsibility for handling

the communications of the public safety answering point.

c. Have the capability to dispatch public safety services to calls for service in the

public safety answering point's service area.

d. Have two-way communication with all public safety services in the public safety

answering point's service area.

e. Access and dispatch poison control, suicide prevention, emergency

management, and other public or private services but may not accept one-way

private call-in alarms or devices as 911 calls.

f. Dispatch, when available, the quickest emergency medical service to arrive to the

scene as predetermined by the emergency services communications system

coordinator, with the approval of the department of health and human services. If

the predetermined emergency medical service is not available, the public safety

answering point shall dispatch a secondary emergency medical service, based on

the best available information at the time. The department of health and human

services shall provide public safety answering points with the physical locations of

the emergency medical services necessary for the implementation of this

subdivision.

g. Be capable of providing emergency medical dispatch prearrival instructions on all

emergency medical calls. Prearrival instructions must be offered by a public

safety telecommunicator who has completed an emergency medical dispatch

course approved by the division of emergency health services. Prearrival medical

instructions may be given through a mutual aid agreement.

h. Have security measures in place to prevent direct physical public access to

on-duty public safety telecommunicators and to prevent direct physical public

access to any room or location where public safety answering point equipment

and systems are located.

i. Have an alternative source of electrical power that is sufficient to ensure at least

six hours of continued operation of emergency communication equipment in the

event of a commercial power failure. A public safety answering point also must

have equipment to protect critical equipment and systems from irregular power

conditions, such as power spikes, lightning, and brownouts. Documented testing

of backup equipment must be performed each quarter under load.

j. Maintain a written policy for computer system security and preservation of data.

k. Have the capability of recording and immediate playback of recorded emergency

calls and radio traffic.

l. Employ a mechanism to differentiate emergency calls from other calls.

m. Provide assistance for investigating false or prank calls.

n. Have an alternative method of answering inbound emergency calls at the public

safety answering point when its primary emergency services communication

system equipment is inoperable.

o. Have a written policy, appropriate agreements, and the capability to directly

answer emergency calls and dispatch responders from a separate, independent

location other than the main public safety answering point or another public safety

answering point meeting the requirements of this section, within sixty minutes of

an event that renders the main public safety answering point inoperative. This

alternative location must have independent access to the public safety answering

point's 911 system database. The capability of transferring emergency calls to

this alternative location must be tested and documented annually.

p. Remain responsible for all emergency calls received, even during the initial

transfer of a call made to a second public safety answering point. The initial

public safety answering point may not disconnect from the three-way call unless

mutually agreed by the two public safety telecommunicators. Upon this

agreement, the secondary public safety answering point becomes responsible for

the call.

q. Employ the necessary telecommunications network and electronic equipment

consistent with the minimum technical standards recommended by the national

emergency number association to securely receive and respond to emergency

communications.

r. Maintain current, up-to-date mapping of its service area and have the ability to

use longitude and latitude to direct responders.

s. Secure two sets of fingerprints from a law enforcement agency or any other

agency authorized to take fingerprints and all other information necessary to

obtain state criminal history record information and a nationwide background

check under federal law for all public safety telecommunicators.

t. Have policies to ensure that all public safety telecommunicators:

(1) Do not have a felony conviction, at a minimum consistent with the national

crime information center standards;

(2) Complete pre-employment screening for illegal substance use and hearing;

(3) Meet and maintain the minimum qualifications and required certifications as

established by the emergency services communications coordinating

committee;

(4) Can prioritize appropriately all calls for service; and

(5) Can determine the appropriate resources to be used in response to all calls

for public safety services.

u. Have written policies establishing procedures for recording and documenting

relevant information of every request for service, including:

(1) Date and time of request for service;

(2) Name and address of requester, if available;

(3) Type of incident reported;

(4) Location of incident reported;

(5) Description of resources assigned, if any;

(6) Time of dispatch;

(7) Time of resource arrival; and

(8) Time of incident conclusion.

v. Have written policies establishing dispatch procedures and provide initial and

periodic training of public safety telecommunicators on those procedures,

including procedures for:

(1) Standardized call taking and dispatch procedures;

(2) The prompt handling and appropriate routing of misdirected emergency

calls;

(3) The handling of hang-up emergency calls;

(4) The handling of calls from non-English speaking callers;

(5) The handling of calls from callers with hearing or speech impairments; and

(6) The handling of text-initiated communications.
N.D. Cent. Code § 57-02-18.4 — ND Code / Title 57 / Chapter 57-02 / Section 57-02-18.4
57-02-18.4. Livestock assessment by auditor
Status: repealed

57-02-18.4. Livestock assessment by auditor

Repealed by S.L. 1971, ch. 538, § 1.
N.D. Cent. Code § 57-43.2-03.1 — ND Code / Title 57 / Chapter 57-43.2 / Section 57-43.2-03.1
57-43.2-03.1. Dyed special fuel use by a city
Status: in_force

57-43.2-03.1. Dyed special fuel use by a city

A city that has computerized fuel dispensing equipment that allows tracking of fuel usage by

its vehicles shall report to the tax commissioner, on a form prescribed by the commissioner, the

highway and nonhighway use of dyed special fuels dispensed through that equipment. The city

shall pay taxes under this chapter appropriate for that usage.
N.D. Cent. Code § 57-65-16 — ND Code / Title 57 / Chapter 57-65 / Section 57-65-16
57-65-16. Bond - Reports - Actions
Status: in_force

57-65-16. Bond - Reports - Actions

1. The tax commissioner may require a sufficient bond from any person charged with the

making and filing of reports and the payment of the taxes imposed under this chapter.

The bond must run to the state of North Dakota and must be conditioned upon the

making and filing of reports as required by law, upon compliance with the rules and

regulations of the tax commissioner, and for the prompt payment by the principal of all

taxes justly due the state under this chapter.

2. When any reports required have not been filed, or may be insufficient to furnish all the

information required by the tax commissioner, the tax commissioner shall institute in

the name of the state of North Dakota upon relation of the tax commissioner any

necessary action or proceedings in the courts having jurisdiction to enjoin such person

from continuing operations until such reports have been filed as required. In all proper

cases an injunction must issue without bond from the state of North Dakota. Upon

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

mismanaged, dissipated, or concealed, a receiver must be appointed.
N.D. Cent. Code § 57-55-01 — ND Code / Title 57 / Chapter 57-55 / Section 57-55-01
57-55-01. Definition
Status: in_force

57-55-01. Definition

For the purposes of this chapter, "mobile home" means a structure, either single or

multisectional, which is built on a permanent chassis, ordinarily designed for human living

quarters, either on a temporary or permanent basis, owned or used as a residence or place of

business of the owner or occupant, which is either attached to utility services or is twenty-seven

feet [8.23 meters] or more in length, and includes a manufactured home as defined in section

41-09-02 other than a manufactured home with respect to which the requirements of

subsections 1 through 3 of section 39-05-35, as applicable, have been satisfied. For purposes

of this chapter, "utility services" means services purchased by the occupant from a utility

company under the jurisdiction of the public service commission, a rural electric cooperative, or

a political subdivision of the state.
N.D. Cent. Code § 57-38-01.4 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-01.4
57-38-01.4. Recognition of subchapter S election
Status: in_force

57-38-01.4. Recognition of subchapter S election

1. For the purposes of this chapter, any person as defined in section 57-38-01 and

required to file a North Dakota income tax return who makes an election under

subchapter S of the Internal Revenue Code of 1954, as amended, for federal income

tax purposes shall have such status recognized and such person's taxable income

must be computed as provided in subchapter S of the Internal Revenue Code of 1954,

as amended, with the adjustments allowed by this chapter or other provisions of law.

Income of a subchapter S corporation subject to tax for federal income tax purposes is

also subject to state income tax at the corporate income tax rates imposed by section

57-38-30.

2. The distributed and undistributed taxable income of an electing small business

corporation for federal and state income tax purposes derived from or connected with

sources in this state does constitute income derived from sources within this state for a

nonresident person who is a shareholder of such a corporation, and a net operating

loss of such corporation derived from or connected with sources in this state does

constitute a loss or deduction connected with sources in this state for such a

nonresident individual.
N.D. Cent. Code § 57-55-04 — ND Code / Title 57 / Chapter 57-55 / Section 57-55-04
57-55-04. Taxes - How determined - Disbursement
Status: in_force

57-55-04. Taxes - How determined - Disbursement

The director of tax equalization shall determine the tax for each mobile home by placing an

evaluation on the mobile home based upon its assessed value and by adjusting the valuation of

the mobile home by the percentage provided in section 57-02-27 to determine its taxable

valuation under standards and guides determined by the state tax commissioner and applying

that evaluation to the preceding year's total mill levies applying to property within the taxing

district in which the mobile home is located. The county treasurer shall provide a tax statement

for each mobile home subject to taxation under this chapter, including three columns showing,

for the taxable year to which the tax statement applies and the two immediately preceding

taxable years, the property tax levy in dollars against the mobile home by the county and school

district and any city or township that levied taxes against the mobile home. If a mobile home is

acquired or moved into this state during the calendar year and a tax permit has not been

previously issued for such mobile home in this state for such year, the tax is determined by

computing the remaining number of months of the current year to the nearest full month and

multiplying that number by one-twelfth of the amount which would be due for the full year. The

taxes collected under this chapter must be disbursed in the same year they are collected and in

the same manner as real estate taxes for the preceding year are disbursed.
N.D. Cent. Code § 57-40.4-01 — ND Code / Title 57 / Chapter 57-40.4 / Section 57-40.4-01
57-40.4-01. Motor vehicle excise tax refunds - Three-year limitation
Status: in_force

57-40.4-01. Motor vehicle excise tax refunds - Three-year limitation

If it appears that any motor vehicle excise tax paid on or after July 1, 1967, was paid in

error, or for any other reason the tax was not due under the provisions of chapter 57-40.3, the

tax must be refunded to the person who paid the same upon an application made and duly

allowed in accordance with this chapter; provided, that the application is made within three

years from the date of the payment of the tax.
N.D. Cent. Code § 57-33.2-11 — ND Code / Title 57 / Chapter 57-33.2 / Section 57-33.2-11
57-33.2-11. Commissioner to audit reports and state board of equalization to assess tax
Status: in_force

57-33.2-11. Commissioner to audit reports and state board of equalization to assess

tax.

The commissioner may audit reports of distribution companies and transmission companies

not later than three years after the due date of the report, or three years after the report was

filed, whichever period expires later. The state board of equalization shall assess the tax and, if

any additional tax is found due, the commissioner shall notify the taxpayer in detail as to the

reason for the increase.
N.D. Cent. Code § 57-39.2-12.1 — ND Code / Title 57 / Chapter 57-39.2 / Section 57-39.2-12.1
57-39.2-12.1. Deduction to reimburse retailer for administrative expenses
Status: in_force

57-39.2-12.1. Deduction to reimburse retailer for administrative expenses

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

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

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

section 57-40.2-07.1 may not exceed one hundred ten dollars per return. Retailers that

receive compensation under this subsection may not receive additional compensation

under subsection 2 or 3 for the same period.

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

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

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

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

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

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

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

receive compensation under this subsection may not receive additional compensation

under subsection 1 or 3 for the same period.

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

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

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

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

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

receive compensation under this subsection may not receive additional compensation

under subsection 1 or 2 for the same period.

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

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

purposes.

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

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

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

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

compensation under this section.

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

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

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

commissioner upon request.
N.D. Cent. Code § 57-43.2-28 — ND Code / Title 57 / Chapter 57-43.2 / Section 57-43.2-28
57-43.2-28. Exemptions
Status: repealed

57-43.2-28. Exemptions

Repealed by S.L. 1999, ch. 526, § 84.
N.D. Cent. Code § 57-20-11 — ND Code / Title 57 / Chapter 57-20 / Section 57-20-11
57-20-11. County warrants receivable for taxes
Status: in_force

57-20-11. County warrants receivable for taxes

The county treasurer shall receive in payment of taxes, county warrants on the several

funds for which taxes may be levied, to the amount of the tax for such fund, without regard to

priority of the numbers of the warrants, except when otherwise provided by law, and the county

treasurer shall write or stamp across the face of all such warrants the date of their receipt and

the name of the person from whom received.
N.D. Cent. Code § 57-43.1-33 — ND Code / Title 57 / Chapter 57-43.1 / Section 57-43.1-33
57-43.1-33. Levy of importer for use tax
Status: repealed

57-43.1-33. Levy of importer for use tax

Repealed by S.L. 1999, ch. 526, § 84.
N.D. Cent. Code § 57-20-02 — ND Code / Title 57 / Chapter 57-20 / Section 57-20-02
57-20-02. Tax list made out by county auditor
Status: in_force

57-20-02. Tax list made out by county auditor

As soon as practicable after the taxes are levied, and after the levies of the several taxing

districts within the county have been certified, the county auditor shall make out the tax lists

according to the prescribed form to correspond with the assessment districts of the county. The

tax percentage rate necessary to raise the required amount of the various taxes must be

calculated on the taxable valuation of property after equalization by the state board of

equalization, but no rate may be used which results in any fraction of less than one-half of

one-tenth of a mill, and in extending any tax, it, whenever it amounts to the fractional part of a

cent, must be made one cent.
N.D. Cent. Code § 57-32-02 — ND Code / Title 57 / Chapter 57-32 / Section 57-32-02
57-32-02. Assessment and computation of tax
Status: in_force

57-32-02. Assessment and computation of tax

The tax commissioner, after the provisions of chapter 57-06 have been complied with and

final assessment has been made by the state board of equalization, shall compute a tax upon

the valuation fixed as is provided by law for the assessment of other utilities. Such a tax must be

computed by applying to that portion of the valuation which by law is subject to tax the average

millage rate, which is obtained by dividing the total taxable valuation of all property within this

state for the current year, into the total of all state and local taxes assessed within the state on a

millage basis for the current year. The tax for air transportation companies must be computed by

applying, to that portion of the valuation which by law is subject to the tax, the average millage

rate which is obtained by dividing the total taxable valuation of all property for the current year,

within all cities operating an airport served by scheduled airlines in North Dakota, into the total

of all state and local taxes assessed within all such cities on a millage basis for the current year.
N.D. Cent. Code § 57-40.6-15 — ND Code / Title 57 / Chapter 57-40.6 / Section 57-40.6-15
57-40.6-15. Prepaid wireless emergency 911 fee fund
Status: in_force

57-40.6-15. Prepaid wireless emergency 911 fee fund

All fees, penalties, and other charges collected under section 57-40.6-14 must be paid to

the commissioner in the form of a remittance payable to the commissioner. The commissioner

shall transmit the fees collected monthly to the state treasurer to be credited to a special fund in

the state treasury, to be known as the prepaid wireless emergency 911 fee fund. The state

treasurer, no less than quarterly, shall pay over the moneys accumulated in the fund to the

governing joint powers entity established pursuant to chapter 54-40.3 for the specific purpose of

implementing emergency services communications systems for the state's political subdivisions.

The proceeds from the prepaid wireless emergency 911 fee shall be used specifically for the

implementation, maintenance, or operation of the emergency services communication system.
N.D. Cent. Code § 57-02.1-02 — ND Code / Title 57 / Chapter 57-02.1 / Section 57-02.1-02
57-02.1-02. Imposition of payments
Status: in_force

57-02.1-02. Imposition of payments

The director of the game and fish department shall annually make payments, subject to

legislative appropriations, to the counties in which property subject to valuation is located

pursuant to the provisions of this chapter. The payments are in lieu of taxes which would

otherwise be available to the counties if the real property upon which these payments are based

were not owned by the state, United States, or a political subdivision of this state.
N.D. Cent. Code § 57-51.1-07.9 — ND Code / Title 57 / Chapter 57-51.1 / Section 57-51.1-07.9
57-51.1-07.9. State energy research center fund - Continuing appropriation (Effective through June 30, 2033)
Status: in_force

57-51.1-07.9. State energy research center fund - Continuing appropriation. (Effective

through June 30, 2033)

The state energy research center fund is a special fund in the state treasury. Before

depositing oil and gas gross production tax and oil extraction tax revenues under section

57-51.1-07.5, one percent of the revenues must be deposited monthly into the state energy

research center fund, up to seven million five hundred thousand dollars per biennium. All

moneys deposited in the state energy research center fund and interest on all such moneys are

appropriated on a continuing basis to the industrial commission for distribution to the state

energy research center. The state energy research center shall use the funds in accordance

with section 15-11-40.
N.D. Cent. Code § 57-07-05 — ND Code / Title 57 / Chapter 57-07 / Section 57-07-05
57-07-05. Hearing on appeal
Status: in_force

57-07-05. Hearing on appeal

In case any appeal to the state board of equalization is filed, the tax commissioner shall call

a meeting of the board at a specified time to be approved by the governor, at which time any

company protesting the assessment of omitted property may be heard. Due notice of the time

and place of the meeting must be given to the taxpayer appealing. After consideration of the

facts, the board shall fix the assessment of property according to the best judgment of the

board.
N.D. Cent. Code § 57-43.2-41 — ND Code / Title 57 / Chapter 57-43.2 / Section 57-43.2-41
57-43.2-41. Dyed special fuel - Administrative fees - Inspections - Penalty - Consumer advisory
Status: in_force

57-43.2-41. Dyed special fuel - Administrative fees - Inspections - Penalty - Consumer

advisory.

1. Special fuel dyed for federal motor fuel tax exemption purposes is subject to the tax

imposed by section 57-43.2-03 and, unless otherwise provided in this section, may not

be used in the fuel supply tank of a licensed motor vehicle. The owner or operator of a

licensed motor vehicle found to contain dyed special fuel in the fuel supply tank of that

vehicle is subject to the tax imposed by section 57-43.2-02 to be determined based on

the capacity of the fuel supply tank of the licensed vehicle involved and is subject to

administrative fees as follows:

a. A five hundred dollar fee for the first violation.

b. A two thousand dollar fee for a second violation occurring within three years of a

previous violation.

c. A four thousand dollar fee for a third violation occurring within three years of two

previous violations.

d. A ten thousand dollar fee for the fourth and subsequent violations occurring within

three years of three or more previous violations.

2. Special fuel found in the fuel supply tank of a licensed motor vehicle shall be

considered dyed if the fuel contains traces of the dye in an amount sufficient to be

found in violation of federal laws and rules.

3. For purposes of enforcing the provisions of this section, the highway patrol, by

agreement with the commissioner, may:

a. Stop, detain, and inspect a licensed motor vehicle and withdraw a sample of fuel

from the fuel supply tank of the vehicle in a manner and in a quantity sufficient to

determine whether the fuel is a special fuel and to determine the dye content of

the fuel.

b. Physically inspect, examine, or otherwise search any tank, reservoir, or other

container that can or may be used for the production, storage, or transportation of

any type of fuel for coloration, markers, and shipping papers.

Any attempt by a person to prevent, stop, or delay an inspection of fuel or shipping

papers by the highway patrol is subject to a civil penalty of not more than one

thousand dollars per occurrence.

4. The highway patrol may issue a citation covering any violation of this section, and the

person receiving a citation has the right to a hearing before the tax commissioner in

the manner provided in chapter 28-32 if, within thirty days after receiving a citation, the

person requests a hearing.

5. This section does not apply to:

a. A person who purchased dyed special fuel in another state or Canadian province

and imported that fuel into the state in the supply tank of a licensed motor vehicle

provided the state or Canadian province where the fuel was purchased does not

prohibit its use in that vehicle.

b. A state or local government using dyed special fuel in licensed vehicles for

purposes of construction, reconstruction, repair, or maintenance of public roads

or highways.

6. All administrative fees or civil penalties under this section may be completely or

partially waived by the tax commissioner for good cause shown, and any fees or

penalties not waived must be collected by the tax commissioner and transferred to the

state treasurer and deposited in the state highway fund.

7. The tax commissioner shall prescribe the size and contents of a sticker to be affixed to

pumps dispensing dyed special fuel to advise consumers of the administrative fee

imposed for a first violation of this section for use of dyed special fuel in the fuel supply

tank of a licensed motor vehicle. A retailer of dyed special fuel shall affix the prescribed

sticker to every pump on the retailer's premises dispensing dyed special fuel.
N.D. Cent. Code § 57-15-36 — ND Code / Title 57 / Chapter 57-15 / Section 57-15-36
57-15-36. Tax levy for airport purposes
Status: repealed

57-15-36. Tax levy for airport purposes

Repealed by S.L. 2015, ch. 439, § 104.
N.D. Cent. Code § 57-11-06 — ND Code / Title 57 / Chapter 57-11 / Section 57-11-06
57-11-06. No reduction after session of board - Exception
Status: in_force

57-11-06. No reduction after session of board - Exception

After the adjournment of the board each year, neither the governing body of the city nor the

city board of equalization may change or alter any assessment. Neither may the governing body

or the board of equalization reduce or abate, or authorize the reduction, abatement, or return, of

any taxes levied upon such assessments for any cause except that the property assessed was

not subject to taxation at the time the assessment was made.
N.D. Cent. Code § 57-22-13 — ND Code / Title 57 / Chapter 57-22 / Section 57-22-13
57-22-13. When tax becomes lien
Status: in_force

57-22-13. When tax becomes lien

Personal property taxes, for the purpose of distraint, are a lien upon all the personal

property in possession of the person assessed from and after the date when the assessment is

made.
N.D. Cent. Code § 57-12-01 — ND Code / Title 57 / Chapter 57-12 / Section 57-12-01
57-12-01. Membership of board - Meeting - Required attendance of certain officials
Status: in_force

57-12-01. Membership of board - Meeting - Required attendance of certain officials

The board of county commissioners shall meet within the first ten days of June of each year

and shall constitute a board of equalization of the assessments made within the county. The

chairman of the board shall preside. The county board of equalization shall conduct a

continuous day-to-day meeting, not to include Saturdays, Sundays, or legal holidays, until it has

completed all duties prescribed by this chapter. The first order of business must be the

equalization of assessments of property assessed by city boards of equalization. The second

order of business must be the equalization of assessments of property assessed by township

boards of equalization. The chairman of each city board of equalization, or the chairman's

appointed representative, and each city assessor must be present at such meeting during the

first order of business. The chairman of each township board of equalization, or the chairman's

appointed representative, and each township assessor must be present at such meeting during

the second order of business. Each person required by this section to attend the meeting of the

county board of equalization must be compensated at a rate not to exceed ten dollars per day

for each day actually and necessarily spent in attendance at such meeting plus the same

mileage and expenses as are authorized for subdivision employees and officials. Such per diem

and expenses must be paid by the city or township in the same manner as other city or

township expenses are paid.
N.D. Cent. Code § 57-38-45 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-45
57-38-45. Interest and penalties
Status: in_force

57-38-45. Interest and penalties

1. In addition to other increases to tax and penalty prescribed in this chapter, a taxpayer

is subject to interest as follows:

a. Any taxpayer who requests and is granted an extension of time for filing a return

shall pay, with the tax, interest on the tax at the rate of twelve percent per annum

from the date the tax would have been due if the extension had not been granted

to the date the tax is paid.

b. If any amount of tax imposed by this chapter, including tax withheld by an

employer, is not paid on or before the due date or extended due date for the

payment, there must be added to the tax interest at the rate of one percent per

month or fraction of a month during which the tax remains unpaid, computed from

the due date of the return to the date paid excepting the month in which the return

was required to be filed or the tax became due.

c. If upon audit an additional tax is found to be due, there must be added to the

additional tax 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

the due date of the return to the date paid, excepting the month in which the

return was required to be filed or the tax became due.

d. If the mathematical verification of a taxpayer's return results in additional tax due,

there must be added to the additional tax interest at the rate of one percent of the

additional tax due for each month or fraction of a month during which the tax

remains unpaid, computed from the due date of the return to the date paid,

excepting the month in which the return was required to be filed or the tax

became due.

e. If a deficiency is determined for a tax period for which there was an overpayment

that was applied to the following tax period's estimated tax under subsection 6 of

section 57-38-62, interest accrues with respect to the amount of the deficiency

that is equal to or less than the amount of the overpayment applied from the

estimated tax payment date to which the overpayment was applied.

f. If a deficiency is determined for a tax period for which there was an overpayment

of estimated tax that was refunded, interest accrues, with respect to the amount

of the deficiency which is equal to or less than the amount of the overpayment of

estimated tax refunded, from the date of payment of the refund.

2. In addition to the tax and interest prescribed in this chapter, a taxpayer is subject to

penalties as follows:

a. If any taxpayer, without intent to evade any tax imposed by this chapter, shall fail

to pay the amount shown as tax due on any return, including tax withheld by an

employer, filed on or before the due date or extended due date prescribed

therefor, there shall be added to the tax a penalty of five percent thereof, or five

dollars, whichever is greater.

b. If any taxpayer, without intent to evade any tax imposed by this chapter, shall fail

to file a return, including the employer's withheld tax return, on or before the due

date or extended due date prescribed therefor, there shall be added a penalty

equal to five percent of the tax required to be reported, or five dollars, whichever

is greater, if the failure is for not more than one month, counting each fraction of a

month as an entire month, with an additional five percent for each additional

month or fraction thereof during which the failure continues, not exceeding

twenty-five percent in the aggregate.

c. If upon audit of a taxpayer's return, including tax withheld by an employer, an

additional tax is found to be due, there shall be added to the tax the penalty as

prescribed in subdivision a or b.

d. If the mathematical verification of a taxpayer's return, including tax withheld by an

employer, results in additional tax due, there shall be added to the tax the penalty

as prescribed in subdivision a or b.

e. The provisions of subdivision a, b, c, or d do not apply to the extent it has been

determined that the taxpayer has offsetting overpayments of income taxes which

have not been refunded.

3. Any person including any officer or employee of any corporation or any member or

employee of any partnership or any member, employee, governor, or manager of a

limited liability company who, with intent to evade any requirement of this chapter,

shall fail to pay any tax, or to make, sign, or verify any return, or to supply any

information required by law, or under the provisions of this chapter, or who with like

intent shall make, render, sign, or verify any false or fraudulent information, shall be

subject to a penalty of not more than one thousand dollars to be recovered by the

attorney general, in the name of the state, by action in any court of competent

jurisdiction. Such person shall also be guilty of a class A misdemeanor.

4. In case any person or any corporation fails to pay any tax, addition to tax, interest, or

penalty imposed by this chapter, the attorney general shall bring action for the

recovery of the amount of the tax, addition to tax, interest, or penalty which may be

due, in the name of the state, in any court of competent jurisdiction.

5. The tax commissioner may for good cause shown waive all or any part of any civil

penalty or interest that attached pursuant to the provisions of this chapter.

6. If any taxpayer who has failed to file a return and has been notified by the tax

commissioner of the delinquency, refuses or neglects within thirty days after such

notice to file a proper return, the tax commissioner shall determine the income of such

taxpayer according to the best information available, and shall assess the tax at not

more than double the amount so determined. The appropriate interest and penalty

prescribed in subsections 1 and 2 shall also be added.

7. If any corporation fails to file an income tax return as required by section 57-38-32 on

the date prescribed in section 57-38-34, and after thirty days' notice to file is given by

the tax commissioner, the tax commissioner may assess a penalty of up to five

hundred dollars for each failure to file.
N.D. Cent. Code § 57-02-12 — ND Code / Title 57 / Chapter 57-02 / Section 57-02-12
57-02-12. Manner of listing personal property
Status: repealed

57-02-12. Manner of listing personal property

Repealed by S.L. 1983, ch. 598, § 25.
N.D. Cent. Code § 57-38-35.2 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-35.2
57-38-35.2. Interest payments
Status: in_force

57-38-35.2. Interest payments

1. Interest at the rate of one percent per month or fraction of a month must be allowed

and paid upon overpayments of tax as follows:

a. Interest on refunds arising from excess income tax withholding or overpayment of

estimated tax accrues for payment forty-five days after the due date of the return

or after the date the return was filed, whichever comes later.

b. Interest on refunds arising from amended returns or claims made for credit or

refund accrues for payment from the due date of the return to the date of

payment of the refund excepting the month in which the return was required to be

filed.

c. Interest on refunds arising from net operating loss carrybacks, capital loss

carrybacks, or tax credit carrybacks accrues for payment from the due date of the

return for the year, determined without regard to extensions of the time for filing,

giving rise to the loss carryback, to the date of payment of the refund, except that

no interest accrues if the refund payment is made within forty-five days of the

date the amended return or claim is filed to claim the refund attributable to the

carryback.

2. No interest may be paid on refunds arising from amended returns or other claims filed

for taxable years beginning before January 1, 1979.
N.D. Cent. Code § 57-15-27.1 — ND Code / Title 57 / Chapter 57-15 / Section 57-15-27.1
57-15-27.1. Cemetery tax levies
Status: in_force

57-15-27.1. Cemetery tax levies

A city may levy a tax, not exceeding the limitation in subsection 14 of section 57-15-10 to be

used exclusively for the care, maintenance, and improvement of established cemeteries, owned

and maintained by the city. An organized township may provide funding from revenues derived

from its general fund levy authority for the care, maintenance, and improvement of established

cemeteries maintained by the township.
N.D. Cent. Code § 57-38-01.9 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-01.9
57-38-01.9. Deduction of contributions to individual retirement account
Status: repealed

57-38-01.9. Deduction of contributions to individual retirement account

Repealed by S.L. 1983, ch. 630, § 2.
N.D. Cent. Code § 57-65-19 — ND Code / Title 57 / Chapter 57-65 / Section 57-65-19
57-65-19. Rules - Legislative intent
Status: in_force

57-65-19. Rules - Legislative intent

It is the intention of the legislative assembly that potash mining, environmental protection,

and reclamation rules, at a minimum, must establish a high degree of protection for surface

owners, surface and underground water, productive capacity of soils, and public health and

safety and that the adopting agency will promote participation of public officials and members of

the public in counties in which potash mining will be conducted.
N.D. Cent. Code § 57-02-46 — ND Code / Title 57 / Chapter 57-02 / Section 57-02-46
57-02-46. Civil penalty
Status: repealed

57-02-46. Civil penalty

Repealed by S.L. 1975, ch. 524, § 2.
N.D. Cent. Code § 57-33.2-16 — ND Code / Title 57 / Chapter 57-33.2 / Section 57-33.2-16
57-33.2-16. Corporate officer and limited liability company governor or manager liability
Status: in_force

57-33.2-16. Corporate officer and limited liability company governor or manager

liability.

If a corporation or limited liability company taxable under this chapter fails for any reason to

file the required returns or pay the tax due, any of its officers, governors, or managers 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 or limited liability

company does not discharge an officer's, a governor's, or a manager's liability for a prior failure

of the corporation or limited liability company to make a return or remit the tax due. The sum

due for such a liability may be assessed and collected under this chapter for the assessment

and collection of other liabilities. If the officers, governors, or managers 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 make a cash deposit or post and maintain with the

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

in this state. The cash deposit, bond, or undertaking must be in an amount equal to the

estimated annual tax liability of the corporation or limited liability company.
N.D. Cent. Code § 57-39.2-11 — ND Code / Title 57 / Chapter 57-39.2 / Section 57-39.2-11
57-39.2-11. Return of gross receipts
Status: in_force

57-39.2-11. Return of gross receipts

1. Except as provided in section 57-39.2-12 for monthly reports and payments, on or

before the last day of the month following the close of the first quarterly period, and on

or before the last day of the month following each subsequent quarterly period of three

months, the retailer shall make out a return for the preceding quarterly period in the

form and manner as may be prescribed by the commissioner, showing the gross

receipts of the retailer, the amount of the tax for the period covered by the return, and

any further information as the commissioner may require to enable the retailer

correctly to compute and collect the tax herein levied. The commissioner, upon request

by any retailer and a proper showing of the necessity therefor, may grant unto the

retailer an extension of time not to exceed thirty days for making a return. If the

extension is granted to any retailer, the time in which the retailer is required to make

payment as provided for in section 57-39.2-12 must be extended for the same period

but interest must be charged upon the amount of the deferred payment at the rate of

twelve percent per annum from the date the tax would have been due if the extension

had not been granted to the date the tax is paid.

2. The commissioner may require the filing of returns and payment of tax on a monthly,

quarterly, annual, or other basis when the commissioner deems it necessary to ensure

payment of the tax imposed by this chapter. If the retailer's filing responsibility has

been assumed by a certified service provider, the retailer may authorize the certified

service provider to claim on behalf of the retailer all or part of the compensation to

which the retailer is entitled under sections 57-39.2-12.1 and 57-40.2-07.1.

3. Returns must be signed by the retailer or a duly authorized agent of the retailer and

must contain a written declaration that they are made and subscribed under the

penalties of this chapter. 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 § 57-36-02 — ND Code / Title 57 / Chapter 57-36 / Section 57-36-02
57-36-02. Distributors and dealers to be licensed
Status: in_force

57-36-02. Distributors and dealers to be licensed

1. Each person engaged in the business of selling cigarettes, cigarette papers, snuff,

cigars, electronic smoking devices, or tobacco in this state, including any distributor or

dealer, shall secure a license from the attorney general before engaging or continuing

to engage in business.

2. A separate application and license is required for each outlet or place of business

operated or maintained by a distributor within the state.

a. A distributor's license does not authorize the distributor to make retail sales.

b. A distributor may not be granted a dealer's license unless the distributor has

possessed a distributor's license issued under this chapter for at least one year

before filing an application for a dealer's license.

c. Notwithstanding subdivision b, a person that can demonstrate to the satisfaction

of the attorney general that the person has been engaged, in the normal course

of business, in the sale of electronic smoking devices before July 1, 2018, may be

granted a dealer's license.

d. Each application for a distributor's license must be accompanied by a fee of

twenty-five dollars and a surety bond approved by the attorney general.

3. A separate application and license is required for each outlet or place of business

operated or maintained by a dealer in this state.

a. A dealer may not sell tobacco products purchased from a distributor not licensed

under this chapter.

b. A person issued a dealer's license under this chapter may not be issued a

distributor's license.

4. Each application for a dealer's outlet or place of business license must be

accompanied by a fee of fifteen dollars.

5. A license application prescribed by the attorney general must include the name and

address of the applicant, the address and place of business, the type of business, and

other information as required for the administration of this chapter.

6. A reinstatement fee of fifty dollars is required in addition to the annual license fee for

each license renewal applied for after June thirtieth. The total reinstatement fee may

not exceed five hundred dollars for any one licensee in any fiscal year.

7. Each license issued must be prominently displayed on the place of business or outlet

covered by the license.
N.D. Cent. Code § 57-15-30.2 — ND Code / Title 57 / Chapter 57-15 / Section 57-15-30.2
57-15-30.2. Financial reporting requirements for taxing entities - County auditor - State auditor
Status: in_force

57-15-30.2. Financial reporting requirements for taxing entities - County auditor -

State auditor.

1. The governing body of any county, city, township, school district, park district,

recreation service district, rural fire protection district, rural ambulance service district,

soil conservation district, conservancy district, water authority, or any other taxing

entity authorized to levy property taxes or have property taxes levied on its behalf, in

the year for which the levy will apply, shall file with the county auditor of each county in

which the taxing entity is located, at a time and in a format prescribed by the county

auditor, a financial report for the preceding calendar year showing the ending balances

of each fund or account held by the taxing entity during that year.

2. By March first of each year, the county auditor of each county shall provide to the state

auditor in an electronic format a financial report showing the ending balances of the

county general fund and county road and bridge fund for the preceding calendar year,

including the amount in each fund which is committed for a specific use. The county

auditor shall provide the report to the state auditor regardless of whether an audit is

complete.
N.D. Cent. Code § 57-20-07.1 — ND Code / Title 57 / Chapter 57-20 / Section 57-20-07.1
57-20-07.1. County treasurer to mail real estate tax statement - Contents of statement
Status: in_force

57-20-07.1. County treasurer to mail real estate tax statement - Contents of statement

1. On or before December twenty-sixth of each year, the county treasurer shall mail a

real estate tax statement to the owner of each parcel of real property at the owner's

last-known address. The form of the real estate tax statement to be used in every

county must be prescribed and approved for use by the tax commissioner. The

statement must be provided in a manner that allows the taxpayer to retain a printed

record of the obligation for payment of taxes and special assessments as provided in

the statement. If a parcel of real property is owned by more than one individual, the

county treasurer shall send only one statement to one of the owners of that property.

Additional copies of the tax statement will be sent to the other owners upon their

request and the furnishing of their names and addresses to the county treasurer. The

tax statement must:

a. Include a dollar valuation of the true and full value as defined by law of the

property and the total mill levy applicable.

b. Include, or be accompanied by a separate sheet, with three columns showing, for

the taxable year to which the tax statement applies and the two immediately

preceding taxable years:

(1) The property tax levy in dollars against the parcel by the county and school

district and any city or township that levied taxes against the parcel.

(2) The amount of property tax levied as a result of mills levied by a school

district under section 21-03-15 and subdivision b of subsection 7 of section

57-15-14.2.

c. Provide information identifying the property tax savings provided by the state of

North Dakota. The tax statement must include a line item that is entitled

"legislative tax relief" and identifies the dollar amount of property tax savings

realized by the taxpayer under chapter 50-34 for taxable years before 2019,

chapter 50-35 for taxable years after 2018, and chapter 15.1-27.

(1) For purposes of this subdivision, legislative tax relief under chapter 15.1-27

is determined by multiplying the taxable value for the taxable year for each

parcel shown on the tax statement by the lesser of one hundred twenty-five

mills or the sum of:

(a) The number of mills of mill levy reduction grant under chapter 57-64

for the 2012 taxable year; and

(b) The 2012 taxable year mill rate of the school district excluding sixty

mills.

(2) Legislative tax relief under chapter 50-35 is determined by multiplying the

taxable value for the taxable year for each parcel shown on the tax

statement by the number of mills of relief determined by dividing the amount

calculated in subsection 1 of section 50-35-03 for a human service zone by

the taxable value of taxable property in the zone for the taxable year.

d. Provide information identifying the primary residence credit, including information

regarding the portion of the credit derived from funding distributed from the legacy

fund.

(1) The statement must include a separate line item identifying the primary

residence credit realized by the taxpayer for each taxable year shown.

(2) The statements must include a separate line item or conspicuous

description identifying the portion of the credit derived from funding

distributed from the legacy fund.

(a) The dollar amount of the primary residence credit derived from funding

distributed from the legacy fund is calculated as the product of the

total amount of the primary residence credit realized by the taxpayer in

a taxable year multiplied by the applicable percent.

(b) By November first of each year, the tax commissioner shall notify each

county auditor of the applicable percent to be used for the calculation

in paragraph a for the current and prior two taxable years.

(c) For purposes of this paragraph, "applicable percent" means the

percent, rounded to the nearest hundredth of a percent, calculated as

the quotient of the amount allocated to the legacy property tax relief

fund from the legacy earnings fund for the primary residence credit

pursuant to section 54-27-32 divided by the total amount appropriated

from the legacy property tax relief fund for the primary residence

credit, using the allocations and appropriations for the relevant tax

years.

2. Failure of an owner to receive a statement will not relieve that owner of liability, nor

extend the discount privilege past the February fifteenth deadline.
N.D. Cent. Code § 57-15-51 — ND Code / Title 57 / Chapter 57-15 / Section 57-15-51
57-15-51. City emergency medical service funding
Status: in_force

57-15-51. City emergency medical service funding

The governing body of a city may provide funding from revenues derived from its general

fund levy authority for the purpose of subsidizing city emergency medical services. Whenever a

tax for county emergency medical services is levied by a county, any city subsidizing city

emergency medical services, shall upon written application to the county board of such county

be exempted from such county tax levy. The city may set aside, as a depreciation expense, up

to ten percent of its annual emergency medical service operating or subsidization budget in a

dedicated emergency medical services sinking fund, deposited with the auditor for replacement

of equipment and ambulances. The ten percent emergency medical services sinking fund may

be in addition to the actual annual emergency medical services budget.
N.D. Cent. Code § 57-02-27.1 — ND Code / Title 57 / Chapter 57-02 / Section 57-02-27.1
57-02-27.1. Property to be valued at true and full value
Status: in_force

57-02-27.1. Property to be valued at true and full value

1. All assessors and boards of equalization shall place the values of all items of taxable

property at the true and full value of the property except as otherwise specifically

provided by law, and the amount of taxes that may be levied on such property must be

limited as provided in this chapter. For the purposes of sections 57-02-27, 57-02-27.1,

57-02-27.2, and 57-55-04, the term "true and full value" has the same meaning as

provided in section 57-02-01, except that "true and full value" of agricultural lands must

be as determined pursuant to section 57-02-27.2.

2. The governing body of the city or township may establish valuations that recognize the

supply of vacant lots available for sale.
N.D. Cent. Code § 57-21-10 — ND Code / Title 57 / Chapter 57-21 / Section 57-21-10
57-21-10. Payments under protest
Status: in_force

57-21-10. Payments under protest

Nothing in this chapter may be construed to prevent any taxpayer from exercising the right

provided by law as to the payment of taxes or special assessments under protest.
N.D. Cent. Code § 57-44-01 — ND Code / Title 57 / Chapter 57-44 / Section 57-44-01
57-44-01. When levy may be made
Status: in_force

57-44-01. When levy may be made

When for any reason the board of county commissioners of any county fails to make a

proper levy of taxes upon the taxable real or personal property in the county, and when such

levy for any reason has been adjudged invalid or void and has been ordered vacated or set

aside upon any ground by a court of competent jurisdiction, the board of county commissioners

shall convene for the purpose of making a proper levy of taxes upon the taxable real and

personal property involved for the years during which the levies were found or declared to be

void and invalid or ordered vacated.
N.D. Cent. Code § 57-23-11 — ND Code / Title 57 / Chapter 57-23 / Section 57-23-11
57-23-11. Provisions of chapter retroactive
Status: repealed

57-23-11. Provisions of chapter retroactive

Repealed by S.L. 1973, ch. 459, § 7.
N.D. Cent. Code § 57-28-23 — ND Code / Title 57 / Chapter 57-28 / Section 57-28-23
57-28-23. County lands may be leased
Status: in_force

57-28-23. County lands may be leased

The board of county commissioners may lease any property acquired by the county by tax

deed. A mineral lease in farmland acquired by the county by tax deed may not be entered until

thirty days after giving the former owner or other interested party notice of the right to

repurchase the property from tax lien foreclosure in the manner provided in section 57-28-18.
N.D. Cent. Code § 57-06-07 — ND Code / Title 57 / Chapter 57-06 / Section 57-06-07
57-06-07. Additional information from power companies
Status: in_force

57-06-07. Additional information from power companies

Each power company shall report further as follows:

1. Number of miles [kilometers] of pole line in each taxing district in each county in the

state, separated and classified as to location and character, as the tax commissioner

may require; and

2. Cost of construction of such lines fully equipped, together with the present value per

mile [1.61 kilometers] of such lines in each taxing district in each county.
N.D. Cent. Code § 57-43.1-03.3 — ND Code / Title 57 / Chapter 57-43.1 / Section 57-43.1-03.3
57-43.1-03.3. Refund - Emergency medical services operation - Fire department
Status: in_force

57-43.1-03.3. Refund - Emergency medical services operation - Fire department

1. Upon application to the commissioner, the operator of an emergency medical services

operation licensed under chapter 23-27 or a fire department is entitled to a refund of

taxes paid under this chapter for motor vehicle fuel purchased and used by the

emergency medical services operation or fire department.

2. The refund provided for in this section is not subject to reduction for deposit in the

agricultural products utilization fund or the agricultural research fund.

3. For purposes of this section, "fire department" means a fire department or fire district

that has filed a certificate of existence under section 18-04-02 which has been

approved.
N.D. Cent. Code § 57-51-02.3 — ND Code / Title 57 / Chapter 57-51 / Section 57-51-02.3
57-51-02.3. Valuation of oil - Alternatives - Exceptions
Status: in_force

57-51-02.3. Valuation of oil - Alternatives - Exceptions

The gross value at the well for oil is the price paid for the oil under an arm's-length contract

between the producer and the purchaser less, when applicable, transportation costs associated

with moving the oil from the point of production to the point of sale under the contract. In the

absence of an arm's-length contract, the gross value at the well for oil is established by the first

applicable of the following methods:

1. The price paid under an arm's-length contract, to which the person paying the tax is a

party, for the purchase or sale of oil of like kind, character, and quality, in the same

field or, if none, in a nearby field, less, when applicable, transportation costs

associated with moving the oil from the point of production to the point of sale.

2. The price paid under an arm's-length contract, between parties other than the person

paying the tax, for the purchase or sale of oil of like kind, character, and quality, in the

same field or, if none, in a nearby field, less, when applicable, transportation costs

associated with moving the oil from the point of production to the point of sale.

3. The value determined by consideration of the posted price relevant in valuing oil of like

kind, character, and quality, in the same field or, if none, in a nearby field, less, when

applicable, adjustments for transportation costs to reflect the differential between the

value at the point of production and the value at the location reflected in the posted

price.
N.D. Cent. Code § 57-22-09 — ND Code / Title 57 / Chapter 57-22 / Section 57-22-09
57-22-09. Sheriff to file annual report with county auditor
Status: in_force

57-22-09. Sheriff to file annual report with county auditor

The sheriff, on or before January first of each year, also shall file with the county auditor a

full and complete list of uncollected taxes and shall append to such list the sheriff's affidavit, or

the affidavit of the sheriff's deputy, stating that the sheriff has made diligent search and inquiry

for goods and chattels out of which to make collection of the taxes remaining uncollected, and

that the sheriff is unable to collect the same. In case of the removal of any delinquent taxpayer,

the sheriff shall note on the margin of the list the place to which the delinquent taxpayer has

moved, with the date of removal, if the sheriff can ascertain such facts.
N.D. Cent. Code § 57-29-05 — ND Code / Title 57 / Chapter 57-29 / Section 57-29-05
57-29-05. Auditor to give tax information on lands in which state is interested
Status: in_force

57-29-05. Auditor to give tax information on lands in which state is interested

The county auditor of each county is required and directed, on or before July first of each

year, to inform the Bank of North Dakota of any delinquent and unpaid taxes upon real estate in

the auditor's county owned or mortgaged to the Bank of North Dakota or assigned by it to the

state treasurer as trustee for the state of North Dakota. The county auditor shall give a

description of the land for which the taxes are unpaid, the amount of unpaid taxes for each year,

showing special assessment taxes if any, and the names of the purchaser, if the land was sold

for taxes.
N.D. Cent. Code § 57-61-01.8 — ND Code / Title 57 / Chapter 57-61 / Section 57-61-01.8
57-61-01.8. Tax reduction for coal burned in small boilers
Status: repealed

57-61-01.8. Tax reduction for coal burned in small boilers

Repealed by S.L. 2001, ch. 535, § 14.
N.D. Cent. Code § 57-36-09.5 — ND Code / Title 57 / Chapter 57-36 / Section 57-36-09.5
57-36-09.5. Lien of tax - Collection - Action authorized
Status: in_force

57-36-09.5. Lien of tax - Collection - Action authorized

1. When a taxpayer liable to pay a tax or penalty imposed refuses or neglects to pay the

tax, the amount, including any interest, penalty, or addition to the tax, together with the

costs that may accrue in addition to the tax, is a lien in favor of the state of North

Dakota upon all property and rights to property, whether real or personal, belonging to

the taxpayer, and in the case of property in which a deceased taxpayer held an

interest as joint tenant or otherwise with right of survivorship at the time of death, the

lien continues as a lien against the property in the hands of the survivors to the extent

of the deceased taxpayer's interest therein, which interest is determined by dividing

the value of the entire property at the time of the taxpayer's death by the number of

joint tenants or persons interested therein.

2. The lien attaches at the time the tax becomes due and payable and continues until the

liability for the amount is satisfied. For the purposes of this section, the words "due"

and "due and payable" mean the first instant at which the tax becomes due.

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

or lien on, any property situated in the state, prior to the commissioner filing in the

central indexing system maintained by the secretary of state, a notice of the lien

provided for in this section takes free of, or has priority over, the lien.

4. The commissioner shall index in the central indexing system the following data:

a. The name of the taxpayer.

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

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

d. The amount of the lien.

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

number of the taxpayer.

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

notice. Any notice of lien filed by the commissioner may be indexed in the central

indexing system without changing its original priority as to property in the county where

the lien was filed.

5. The commissioner is exempt from the payment of the filing fees as otherwise provided

by law for the indexing of the notice of lien or for its satisfaction.

6. Upon payment of a tax as to which the commissioner has indexed notice in the central

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

indexing system.

7. Upon the request of the commissioner, the attorney general shall bring an action at law

or in equity, as the facts may justify, without bond to enforce payment of any taxes and

any penalties, or to foreclose the lien in the manner provided for mortgages on real or

personal property, and in the action the attorney general shall have the assistance of

the state's attorney of the county in which the action is pending.

8. The foregoing remedies of the state are cumulative and no action taken by the

commissioner or attorney general may be construed to be an election on the part of

the state or any of its officers to pursue any remedy hereunder to the exclusion of any

other remedy provided by law.
N.D. Cent. Code § 57-38.3-03 — ND Code / Title 57 / Chapter 57-38.3 / Section 57-38.3-03
57-38.3-03. Remedy additional
Status: in_force

57-38.3-03. Remedy additional

The collection remedy authorized by this chapter is in addition to and not in substitution for

any other remedy available by law.
N.D. Cent. Code § 57-51-20 — ND Code / Title 57 / Chapter 57-51 / Section 57-51-20
57-51-20. Statements as to tax on settlements - Acceptance of deductions
Status: repealed

57-51-20. Statements as to tax on settlements - Acceptance of deductions

Repealed by S.L. 1989, ch. 732, § 5.
N.D. Cent. Code § 57-40.2-15 — ND Code / Title 57 / Chapter 57-40.2 / Section 57-40.2-15
57-40.2-15. Penalties - Offenses
Status: repealed

57-40.2-15. Penalties - Offenses

1. a. Any person failing to file a return or corrected return or to pay any tax imposed

under this chapter, within the time required by this chapter, is subject to interest of

one percent of the tax for each month or fraction of a month except the first

month after the return or the tax became due.

b. In addition to the tax and interest prescribed in this chapter, a taxpayer is subject

to penalties as follows:

(1) If any taxpayer, without intent to evade any tax imposed by this chapter, fails

to file a return, on or before the prescribed or extended due date, a penalty

equal to five percent of the tax required to be reported, or five dollars,

whichever is greater, must be added if the failure is for not more than one

month, counting each fraction of a month as an entire month, with an

additional five percent for each additional month or fraction of a month

during which the failure continues, not exceeding twenty-five percent in the

aggregate.

(2) If any taxpayer, without intent to evade any tax imposed by this chapter, fails

to pay the amount shown as tax due on any return, filed on or before the

prescribed or extended due date, a penalty of five percent of the tax due, or

five dollars, whichever is greater, must be added to the tax.

(3) If upon audit of a taxpayer's return an additional tax is found to be due,

penalty as prescribed in subdivision a or b must be added to the tax.

(4) The commissioner, if satisfied that the delay was excusable, may waive, and

if paid, refund all or any part of the penalty and interest. The penalty and

interest must be paid to the commissioner and disposed of in the same

manner as the tax with respect to which it is attached. Unpaid penalties and

interest may be enforced in the same manner as is the tax.

2. Repealed by S.L. 1975, ch. 106, § 673.

3. The certificate of the commissioner to the effect that a tax has not been paid, that a

return has not been filed, or that information has not been supplied pursuant to the

provisions of this chapter is prima facie evidence thereof.

4. Any person failing to comply with any of the provisions of this chapter, or failing to

remit within the time herein provided to the state the tax due on any sale or purchase

of tangible personal property subject to the tax imposed under the provisions of this

chapter, is guilty of a class A misdemeanor.
N.D. Cent. Code § 57-02.1-05 — ND Code / Title 57 / Chapter 57-02.1 / Section 57-02.1-05
57-02.1-05. Computation of payment - Remittance to counties
Status: in_force

57-02.1-05. Computation of payment - Remittance to counties

1. Upon receipt of the decision of the state board of equalization, the director of the game

and fish department shall compute the payments due to the counties in which property

subject to valuation is located by extending the mill levies which apply to other taxable

property in the taxing districts in which the property is located. The mill levies must be

extended against the property subject to valuation in the same manner as used for

other taxable property in the taxing districts. If the property subject to valuation is

leased or held by lease or license from the United States, the director of the game and

fish department shall deduct from the payment due to the county any amount paid to

that county by the United States or any agency or instrumentality of the United States

in lieu of real estate taxes on that property, up to a maximum of seventy-five cents per

acre [hectare]. The payments due to each county are the figure determined as herein

provided. No county may receive less in these payments for any parcel or tract of land

for any year than the county received in payments made pursuant to this chapter for

1974.

2. After computing the payments due to each county, the director of the game and fish

department shall remit to the counties the amounts due from the department, on or

before March first of the succeeding year for which the assessments and valuations

were made.
N.D. Cent. Code § 57-38-20 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-20
57-38-20. Basis of return of net income
Status: repealed

57-38-20. Basis of return of net income

Repealed by S.L. 1967, ch. 446, § 8.
N.D. Cent. Code § 57-36-11.1 — ND Code / Title 57 / Chapter 57-36 / Section 57-36-11.1
57-36-11.1. Sales of untaxed cigarettes
Status: in_force

57-36-11.1. Sales of untaxed cigarettes

When a distributor makes an untaxed cigarette sale to an enrolled tribal member, the

distributor must obtain from the tribal member, on forms prescribed by the tax commissioner, the

following information:

1. Name of the tribal member.

2. Social security number of the tribal member.

3. Name of the tribe of the tribal member.

4. Tribal enrollment number of the tribal member.

5. Residential address of the tribal member.

6. Business address and business location of the retail sales of the tribal member.

7. Certification that the tribal member has been granted authority from the tribe to

conduct cigarette sales activity within the external boundaries of the reservation.
N.D. Cent. Code § 57-28-24 — ND Code / Title 57 / Chapter 57-28 / Section 57-28-24
57-28-24. Terms of leases
Status: in_force

57-28-24. Terms of leases

All leases of property under this chapter must be made subject to sale and limited to a term

not exceeding five years. However, property may be leased for grazing purposes without being

subject to sale for a term not exceeding ten years.
N.D. Cent. Code § 57-33.2-18 — ND Code / Title 57 / Chapter 57-33.2 / Section 57-33.2-18
57-33.2-18. Deposit of revenue - Report to treasurer
Status: in_force

57-33.2-18. Deposit of revenue - Report to treasurer

1. The commissioner shall transfer to the state treasurer, for deposit in the general fund,

thirty-three percent of the revenue collected under subsection 1 of section 57-33.2-04

for wind projects that:

a. Begin initial construction after December 31, 2020.

b. Have been in operation for twenty years or more from the date of first

assessment, whether initially taxed under section 57-06-14.1 or 57-33.2-04.

2. The commissioner shall transfer the remaining revenue collected under this chapter to

the state treasurer for deposit in the electric generation, transmission, and distribution

tax fund. With each transfer under this section, the commissioner shall provide a report

showing the information necessary for the state treasurer to allocate the revenue

under section 57-33.2-19.
N.D. Cent. Code § 57-22-14 — ND Code / Title 57 / Chapter 57-22 / Section 57-22-14
57-22-14. Unlawful to dispose of personal property without paying tax - Penalty
Status: in_force

57-22-14. Unlawful to dispose of personal property without paying tax - Penalty

Any person who removes from this state, or disposes of any personal property which has

been assessed for personal property taxes, with intent to avoid the payment of such taxes and

without paying the same, is guilty of a class A misdemeanor.
N.D. Cent. Code § 57-43.2-37 — ND Code / Title 57 / Chapter 57-43.2 / Section 57-43.2-37
57-43.2-37. Cooperative special fuels agreements
Status: in_force

57-43.2-37. Cooperative special fuels agreements

1. The director may enter cooperative agreements for exchange of information and

auditing of users of special fuels used in fleets of motor vehicles operated or intended

to operate interstate or internationally. An agreement or amendment to an agreement

is not effective until filed in writing with the director.

2. An agreement under this section may provide for determining the base for users,

users' records requirements, audit procedures, exchange of information, persons

eligible for tax licensing, defining qualified motor vehicles, determining if bonding is

required, specifying reporting requirements and periods including defining the uniform

penalty and interest rates for late reporting, determining methods for collecting and

forwarding of special fuel taxes and penalties to another jurisdiction, and other

provisions as will facilitate the administration of the agreement.

3. The director may, as required by the terms of the agreement, forward information in

the director's or commissioner's possession relative to the manufacture, receipt, sale,

use, transportation, or shipment of special fuels by any person. The director may

disclose the location of officers, motor vehicles, and other real and personal property

of users of special fuels.

4. An agreement may provide for audits of users of special fuels used in fleets of motor

vehicles operated or intended to operate interstate or internationally, to determine if

the special fuel taxes due are properly reported and paid. The findings of audits

performed on persons that have a taxable use of special fuels may be shared among

parties to a cooperative agreement. For persons not based in this state and who have

taxable use of special fuel in this state, the director or the commissioner may serve the

audit findings, in the form of an assessment, on the person as though an audit was

conducted by the director or the commissioner.

5. Any agreement entered under this section does not preclude the director or the

commissioner from auditing the records of any person covered by the provisions of

this chapter.

6. The provisions of any agreement entered into under this section prevail over any

conflicting rules adopted by the director or the commissioner.
N.D. Cent. Code § 57-39.2-19 — ND Code / Title 57 / Chapter 57-39.2 / Section 57-39.2-19
57-39.2-19. Commissioner to administer chapter
Status: in_force

57-39.2-19. Commissioner to administer chapter

The commissioner is hereby charged with the administration of this chapter and the taxes

imposed thereby. Such commissioner may prescribe all rules and regulations not inconsistent

with the provisions of this chapter, necessary and advisable for its detailed administration and to

effectuate the purposes, including the right to provide for the issuance and sale by the state of

coupons covering the amount of tax or taxes to be paid under this chapter, if such method is

deemed advisable by said commissioner.
N.D. Cent. Code § 57-60-02.2 — ND Code / Title 57 / Chapter 57-60 / Section 57-60-02.2
57-60-02.2. Coal conversion facility tax - Exemption - Lignite research tax - Imposition (Effective through June 30, 2026)
Status: in_force

57-60-02.2. Coal conversion facility tax - Exemption - Lignite research tax -

Imposition. (Effective through June 30, 2026)

1. Excluding the generation tax imposed under subsection 3 of section 57-60-02, a coal

conversion facility is exempt from eighty-five percent of the tax imposed under section

57-60-02 and instead shall pay a lignite research tax equal to eighty-five percent of the

tax imposed under section 57-60-02 multiplied by five percent.

2. An electrical generating plant is exempt from the generation tax imposed under

subsection 3 of section 57-60-02 and instead shall pay a lignite research tax equal to

the tax imposed under subsection 3 of section 57-60-02 multiplied by five percent.

Coal conversion facility tax - Exemption - Lignite research tax - Imposition. (Effective

after June 30, 2026, and through June 30, 2031) (Contingent repeal - See note)

1. a. Excluding the generation tax imposed under subsection 3 of section 57-60-02, a

coal conversion facility is entitled to a partial exemption from the coal conversion

state share of the tax imposed under section 57-60-02 equal to:

(1) Ninety percent of the coal conversion state share for taxable production

after June 30, 2026, and through June 30, 2027.

(2) Eighty percent of the coal conversion state share for taxable production after

June 30, 2027, and through June 30, 2028.

(3) Seventy percent of the coal conversion state share for taxable production

after June 30, 2028, and through June 30, 2029.

(4) Sixty percent of the coal conversion state share for taxable production after

June 30, 2029, and through June 30, 2030.

(5) Thirty-five percent of the coal conversion state share for taxable production

after June 30, 2030, and through June 30, 2031.

b. The coal conversion facility shall pay a lignite research tax equal to eighty-five

percent of the tax imposed under section 57-60-02 before the application of the

exemption under subdivision a, multiplied by five percent.

c. For purposes of this subsection, "coal conversion state share" means eighty-five

percent of the tax imposed under section 57-60-02, excluding the generation tax

imposed under subsection 3 of section 57-60-02.

2. a. An electrical generating plant is entitled to a partial exemption from the

generation tax imposed under subsection 3 of section 57-60-02 equal to:

(1) Ninety percent of the generating plant state share for taxable production

after June 30, 2026, and through June 30, 2027.

(2) Eighty percent of the generating plant state share for taxable production

after June 30, 2027, and through June 30, 2028.

(3) Seventy percent of the generating plant state share for taxable production

after June 30, 2028, and through June 30, 2029.

(4) Sixty percent of the generating plant state share for taxable production after

June 30, 2029, and through June 30, 2030.

(5) Thirty-five percent of the generating plant state share for taxable production

after June 30, 2030, and through June 30, 2031.

b. The electrical generating plant shall pay a lignite research tax equal to the tax

imposed under subsection 3 of section 57-60-02 before the application of the

exemption under subdivision a, multiplied by five percent.

c. For purposes of this subsection, the "generating plant state share" means one

hundred percent of the generation tax imposed under subsection 3 of section

57-60-02.
N.D. Cent. Code § 57-39.4-18 — ND Code / Title 57 / Chapter 57-39.4 / Section 57-39.4-18
57-39.4-18. (317) Administration of exemptions
Status: in_force

57-39.4-18. (317) Administration of exemptions

1. Each member state shall observe the following provisions when a purchaser claims an

exemption:

a. The seller shall obtain identifying information of the purchaser and the reason for

claiming a tax exemption at the time of the purchase as determined by the

governing board.

b. A purchaser is not required to provide a signature to claim an exemption from tax

unless a paper exemption certificate is used.

c. The seller shall use the standard form for claiming an exemption electronically as

adopted by the governing board.

d. The seller shall obtain the same information for proof of a claimed exemption

regardless of the medium in which the transaction occurred.

e. A member state may utilize a system in which the purchaser exempt from the

payment of the tax is issued an identification number that shall be presented to

the seller at the time of the sale.

f. The seller shall maintain proper records of exempt transactions and provide them

to a member state when requested.

g. A member state shall administer use-based and entity-based exemptions when

practicable through a direct pay permit, an exemption certificate, or another

means that does not burden sellers.

h. In the case of drop shipment sales, member states must allow a third-party

vendor, drop shipper, to claim a resale exemption based on an exemption

certificate by its customer or reseller or any other acceptable information

available to the third-party vendor evidencing qualification for a resale exemption,

regardless of whether the customer or reseller is registered to collect and remit

sales and use tax in the state where the sale is sourced.

2. Each member state shall relieve sellers that follow the requirements of this section

from the tax otherwise applicable if it is determined that the purchaser improperly

claimed an exemption and to hold the purchaser liable for the nonpayment of tax. This

relief from liability does not apply to a seller who fraudulently fails to collect the tax; to

a seller who solicits purchasers to participate in the unlawful claim of an exemption; to

a seller who accepts an exemption certificate when the purchaser claims an

entity-based exemption when the subject of the transaction sought to be covered by

the exemption certificate is actually received by the purchaser at a location operated

by the seller and the state in which that location resides provides an exemption

certificate that clearly and affirmatively indicates that the claimed exemption is not

available in that state. Graying out exemption reason types on the uniform form and

posting it on a state's website is an indicator.

3. Each member state shall relieve a seller of the tax otherwise applicable if the seller

obtains a fully completed exemption certificate or captures the relevant data elements

required under the agreement within ninety days subsequent to the date of sale. A

member state may provide for a period longer than ninety days for the seller to obtain

the necessary information.

4. If the seller has not obtained an exemption certificate or all relevant data elements as

provided by this section, a member state shall provide the seller with one hundred

twenty days subsequent to a request for substantiation by a member state, to either

obtain:

a. A fully completed exemption certificate from the purchaser, taken in good faith

which means that the seller obtain a certificate that claims an exemption that was

statutorily available on the date of the transaction in the jurisdiction where the

transaction is sourced, could be applicable to the item being purchased, and is

reasonable for the purchaser's type of business; or

b. Other information establishing that the transaction was not subject to the tax. A

member state may provide for a period longer than one hundred twenty days for

sellers to obtain the necessary information.

c. If the seller obtains the information described in this subsection, the member

state shall relieve the seller of any liability for the tax on the transaction unless it

is discovered through the audit process that the seller had knowledge or had

reason to know at the time such information was provided that the information

relating to the exemption claimed was materially false or the seller otherwise

knowingly participated in activity intended to purposefully evade the tax that is

properly due on the transaction. The state must establish that the seller had

knowledge or had reason to know at the time the information was provided that

the information was materially false.

5. Nothing in this section shall affect the ability of member states to require purchasers to

update exemption certificate information or to reapply with the state to claim certain

exemptions.

6. Each member state shall relieve a seller of the tax otherwise applicable if it obtains a

blanket exemption certificate from a purchaser with which the seller has a recurring

business relationship. Notwithstanding the provisions of subsection 5, a member state

may not request from the seller renewal of blanket certificates or updates of exemption

certificate information or data elements when there is a recurring business relationship

between the buyer and seller. For purposes of this section, a recurring business

relationship exists when a period of no more than twelve months elapses between

sales transactions.

7. Each member state shall post on its website the uniform paper exemption certificate,

streamlined sales and use tax exemption certificate, as revised and adopted by the

governing board, with any applicable graying out of nonapplicable exemption types

under subsection 2.
N.D. Cent. Code § 57-43.2-08 — ND Code / Title 57 / Chapter 57-43.2 / Section 57-43.2-08
57-43.2-08. Application for license - Issuance of license - Denial of license
Status: in_force

57-43.2-08. Application for license - Issuance of license - Denial of license

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

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

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

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

one type of license.

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

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

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

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

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

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

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

days prior to the date established for the hearing.
N.D. Cent. Code § 57-38-08 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-08
57-38-08. Partnerships not subject to tax
Status: in_force

57-38-08. Partnerships not subject to tax

Partnerships are not subject to tax under this chapter. Persons carrying on a business as

partners are taxable on their respective shares of the partnership's income, gain, loss, and

deduction included in the partner's federal taxable income, as provided under

section 57-38-08.1.
N.D. Cent. Code § 57-43.1-26 — ND Code / Title 57 / Chapter 57-43.1 / Section 57-43.1-26
57-43.1-26. Inventory gains - Losses
Status: in_force

57-43.1-26. Inventory gains - Losses

1. A supplier or distributor shall take a physical inventory reading of all motor vehicle fuel

located in a terminal, underground tank, aboveground tank, railcar, storage tank of a

truck, and the storage tank of a bulk delivery truck on a monthly basis and shall report

the physical readings, inventory gains, and inventory losses to the commissioner. The

inventory reconciliation must include motor vehicle fuel at retail locations and motor

vehicle fuel stored in a barrel, drum, or other receptacle.

2. When sold or used by a supplier or distributor, a gain in motor vehicle fuel inventories

is subject to the tax imposed by this chapter in the same manner as motor vehicle fuel

purchased, imported, or otherwise acquired.

3. A supplier or distributor who experiences an actual physical inventory loss due to

shrinkage or evaporation is responsible for the tax imposed by this chapter on any

such loss that is in excess of one-half of one percent of the motor vehicle fuel received

during the period covered by the inventory reconciliation.

4. For purposes of this chapter, it is presumed that all motor vehicle fuel received above

the one-half of one percent allowance, except that gallonage shown as inventory

based on physical inventory readings at the end of the time period covered by the

inventory reconciliation, and other allowances provided in this chapter, has been sold,

delivered, or used, and the supplier or distributor is liable for the amount of the motor

vehicle fuel tax on each gallon [liter] of motor vehicle fuel not accounted for. For

purposes of this chapter, motor vehicle fuel refined at a refinery in this state and

placed in storage at the refinery, and motor vehicle fuel brought into the state by

pipeline and placed in storage at a pipeline terminal, is not deemed received until it is

withdrawn from the refinery or terminal storage for sale or use in this state, or for

shipment or delivery to destinations in this state.

5. The commissioner may allow a tax credit to a supplier or distributor for actual inventory

losses due to a casualty loss, based on proof of the loss as required by the

commissioner.
N.D. Cent. Code § 57-40.3-09 — ND Code / Title 57 / Chapter 57-40.3 / Section 57-40.3-09
57-40.3-09. Credit for excise tax paid in other states - Reciprocity
Status: in_force

57-40.3-09. Credit for excise tax paid in other states - Reciprocity

If any sales tax, use tax, or motor vehicle excise tax has been paid on a motor vehicle in

any other state, or political subdivision thereof, in respect to its sale or use in an amount less

than the tax imposed by this chapter, the provisions of this chapter apply, but in an amount

equal to the difference between the tax imposed by this chapter and the tax paid in the other

state, or political subdivision thereof. If the tax paid in the other state, or political subdivision

thereof, is the same or more, then no tax is due on the motor vehicle. The provisions of this

section apply only if the other state, or political subdivision thereof, allows a tax credit with

respect to the excise tax imposed by this chapter which is substantially similar in effect to the

credit allowed by this section. The tax commissioner may require the purchaser to provide

written proof from the other state, or political subdivision thereof, that the tax was legally due

and paid. For purposes of this section, "state" means a state, territory, or possession of the

United States, the District of Columbia, or the Commonwealth of Puerto Rico.
N.D. Cent. Code § 57-15-12.1 — ND Code / Title 57 / Chapter 57-15 / Section 57-15-12.1
57-15-12.1. City or park district tax funding for forestry activities
Status: in_force

57-15-12.1. City or park district tax funding for forestry activities

1. The governing body of a city or park district may provide funding from revenues

derived from its general fund levy authority for the establishment, operation, and

maintenance of forestry activities within the city or park district. The proceeds of any

funding under this section may be used for forestry activities, including prevention or

control of Dutch elm disease or other diseases which may affect trees, shrubs, and

other vegetation; purchasing, planting, or removal of trees, shrubs, and other

vegetation; pruning and maintenance of trees, shrubs, and other vegetation;

purchasing of necessary equipment; hiring of personnel; contracting for services;

public information and technical assistance; and other items related to forestry

activities which may be necessary to provide for proper care, maintenance,

propagation, and improvement of forestry resources within the city or park district.

2. In lieu of funding from revenues derived from general fund levy authority as described

in subsection 1, a city or park district may propose a service charge as an alternative

form of financing. Such alternative form of financing must be approved by a majority

vote of the qualified electors voting on the question at any citywide or districtwide

election. The proceeds of any service charge may be used for forestry activities, as

specified in subsection 1.
N.D. Cent. Code § 57-06-18 — ND Code / Title 57 / Chapter 57-06 / Section 57-06-18
57-06-18. Allocation of assessment of other operative property
Status: in_force

57-06-18. Allocation of assessment of other operative property

All lots and parcels of real estate, not including rights of way, with the buildings, structures,

and improvements thereon, dams and powerhouses, substations, shops, and other buildings,

electric power, electric light, gas, or steam distribution systems, and other personal property not

a part of any single and continuous property, must be separately assessed and the assessment

must be allocated to the taxing district in which the property is located. The assessment by the

state board of equalization covering the property must give a legal description of the real estate

and a general description of other property sufficient for identification. The assessment by the

board of the operative property must cover the aggregate valuation of the property of any

company in any municipality or taxing district of the state as a unit and need not be made in

detail.
N.D. Cent. Code § 57-39.2-04.3 — ND Code / Title 57 / Chapter 57-39.2 / Section 57-39.2-04.3
57-39.2-04.3. Sales tax exemption for manufacturing or recycling machinery and equipment and primary sector business computer and telecommunications equipment
Status: in_force

57-39.2-04.3. Sales tax exemption for manufacturing or recycling machinery and

equipment and primary sector business computer and telecommunications equipment.

1. Gross receipts from sales of machinery or equipment used directly in manufacturing of

tangible personal property for wholesale, retail, or lease are exempt from taxes under

this chapter. To be exempt, the machinery or equipment must be used in a new

manufacturing plant or in a physical or economic expansion of an existing

manufacturing plant. Purchase of replacement machinery or equipment is not exempt

unless it results in a physical or economic expansion of the plant.

2. Gross receipts from sales of machinery or equipment used directly in recycling of

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

the machinery or equipment must be used in a new recycling facility or in physical or

economic expansion of an existing recycling facility. Purchase of replacement

machinery or equipment is not exempt unless it results in a physical or economic

expansion of the facility.

3. Gross receipts from sales of computer and telecommunications equipment that is an

integral part of a new primary sector business or a physical or economic expansion of

a primary sector business are exempt from taxes under this chapter. Purchase of

replacement equipment is not exempt under this subsection.

4. To qualify for exemption at the time of purchase, the customer, manufacturer, recycler,

or primary sector business must receive from the commissioner a certificate stating

that the machinery or equipment qualifies for the exemption. If a certificate is not

received before the purchase, the customer, manufacturer, recycler, or primary sector

business must pay the tax and apply to the commissioner for a refund.

5. If the machinery or equipment is purchased or installed by a contractor subject to tax

under this chapter, the manufacturer, recycler, or primary sector business must apply

for a refund of the amount remitted by the contractor.

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

a. "Economic expansion" means an increase in production volume, employment, or

the types of products that can be manufactured or recycled.

b. "Equipment":

(1) For purposes of a customer, means a mold purchased by a customer and

used directly by a manufacturer in the manufacturing process;

(2) For purposes of a manufacturer or recycler, means any tangible personal

property other than machinery used directly in the manufacturing or

recycling process; and

(3) For purposes of a primary sector business other than manufacturing or

recycling, means telecommunications equipment and computer equipment,

printers, and software that are an integral part of the operations of the

primary sector business.

c. "Machinery" means mechanical devices purchased or constructed by the

manufacturer or recycler, or its agent, and used directly in manufacturing or

recycling operations at any time from the initial stage where the raw material is

first received at the plant site through the completion of the product, including

packaging and all processes prior to transportation of the product from the site.

The term includes electrical, mechanical, and electronic components that are part

of machinery and necessary for a machine to produce its effect or result and

environmental control equipment required to maintain certain levels of humidity or

temperature in a special and limited area of the manufacturing facility where the

regulation is essential for production to occur. The term includes computer

equipment that controls or monitors the functions of machinery used directly in

the manufacturing operations.

d. "Machinery" and "equipment":

(1) For purposes of a manufacturer or recycler, do not include handtools,

buildings, or transportation equipment not used directly in manufacturing or

recycling; machines and equipment used primarily in administrative,

accounting, sales, or other nonmanufacturing segments of the business; any

property that becomes a part of the manufactured or recycled product; or

any other equipment or machinery not used directly in manufacturing or

recycling; and

(2) For purposes of a primary sector business other than manufacturing or

recycling, do not include equipment that is not an integral part of the

operations of the primary sector business.

e. "Manufacturing", in addition to the meaning ordinarily ascribed to it, means the

processing of agricultural products, including registered and certified seed, but

does not include mining, refining, extracting oil and gas, or the generation of

electricity.

f. "Primarily" means more than fifty percent of the time the machinery or equipment

is used.

g. "Primary sector business" has the meaning provided in section 1-01-49.

h. "Recycling" means collecting or recovering material that would otherwise be solid

waste and performing all or part of the process in which the material becomes a

raw material for manufacturing or becomes a product for sale at retail or

wholesale.

i. "Used directly" with respect to manufacturing means used primarily in the actual

production, processing, fabrication, or assembly of raw materials, or partially

finished materials, into the form in which the product is finalized, packaged, and

ready for market. The term also means:

(1) To effect a direct physical change upon the tangible personal property.

(2) To guide or measure a direct physical change upon the property when the

function is an integral and essential part of tuning, verifying, or aligning the

component parts of the tangible personal property.

(3) To test or measure the property on the production line or at a site in the

location of production.

(4) To transport, convey, or handle the tangible personal property during the

manufacturing.

(5) To package the product for sale and shipment.

(6) To conduct research and development and design activities related to the

manufacturing process of the plant.

"Used directly" with respect to recycling means used solely in processing,

compacting, altering, transporting, or otherwise affecting material as a part of the

recycling process.
N.D. Cent. Code § 57-37.1-03 — ND Code / Title 57 / Chapter 57-37.1 / Section 57-37.1-03
57-37.1-03. Determination of North Dakota taxable estate
Status: repealed

57-37.1-03. Determination of North Dakota taxable estate

Repealed by S.L. 1979, ch. 600, § 4.
N.D. Cent. Code § 57-28-18 — ND Code / Title 57 / Chapter 57-28 / Section 57-28-18
57-28-18. Terms of private sale and distribution of proceeds
Status: in_force

57-28-18. Terms of private sale and distribution of proceeds

1. Any private sale of real property made between the annual November sales must be

made upon the same terms and conditions as a sale may be made at the November

sale, unless the board of county commissioners has had the property reappraised and

has consented, by majority, to value the property at the reappraised price. The sale of

farmland acquired by the county by tax deed is subject to any existing lease of the

property for the year of the sale. If the farmland is to be sold by private sale to any

person other than the former owner or other interested person, a deed or contract for

deed may not be delivered to the purchaser until thirty days after service by certified

mail upon the former owner or other interested party of the pending sale, the date

when the sale will become final, and the amount required to repurchase the property.

For the purposes of this section, "other interested party" means the executor,

administrator, parent, spouse, or child of the former owner who has notified the county

auditor in writing of that status, the address at which service may be made, and that

the person should be notified of the expiration of the period of repurchase in

connection with any private sale of the property.

2. In case of the sale, contract for sale, or repurchase by the former owner of tax deed

property during January, the property must be assessed and taxed for that year, and

the purchaser or repurchaser is entitled to the rental and landlord's share of crops on

the property for the year. In case of the sale, contract for sale, or repurchase by the

former owner of tax deed land after January, the property may not be assessed and

taxed for that year, and the county is entitled to the rental and landlord's share of the

crops on the property for the year. The proceeds realized from a sale between annual

November sales must be apportioned in the same manner as the proceeds of the

annual November sale.
N.D. Cent. Code § 57-36-19 — ND Code / Title 57 / Chapter 57-36 / Section 57-36-19
57-36-19. State's attorney and other officers may be called
Status: in_force

57-36-19. State's attorney and other officers may be called

In the enforcement of this chapter, the state tax commissioner may call to the tax

commissioner's assistance any state's attorney, or any peace officer, and may appoint such

additional assistants as may be required to carry out the provisions of this chapter.
N.D. Cent. Code § 57-02-18.1 — ND Code / Title 57 / Chapter 57-02 / Section 57-02-18.1
57-02-18.1. Taxation of livestock after thirty days
Status: repealed

57-02-18.1. Taxation of livestock after thirty days

Repealed by S.L. 1971, ch. 538, § 1.
N.D. Cent. Code § 57-38-07 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-07
57-38-07. Tax imposed on fiduciaries - Charge against estate or trust
Status: in_force

57-38-07. Tax imposed on fiduciaries - Charge against estate or trust

The tax imposed by this chapter applies to and becomes a charge against estates and

trusts with respect to their taxable income as defined in this chapter and the rates must be the

same as those applicable to individuals. The fiduciary is responsible for making the return of

income for the estate or trust for which the fiduciary acts, whether such income is taxable to the

estate or trust or to the beneficiaries thereof. Fiduciaries required to make returns are subject to

all of the provisions of this chapter which apply to individuals.
N.D. Cent. Code § 57-02-08.5 — ND Code / Title 57 / Chapter 57-02 / Section 57-02-08.5
57-02-08.5. Wetlands tax exemption payment - Certification
Status: in_force

57-02-08.5. Wetlands tax exemption payment - Certification

Prior to November first of each year, the county auditor of each county shall certify to the

state tax commissioner on forms prescribed by the commissioner the total amount of property

tax which would have been due on property exempt under section 57-02-08.4 within the county

and other information as may be prescribed by the commissioner. The county auditor shall

forward to the commissioner copies of all agreements described in section 57-02-08.4 in effect

in the county.

The commissioner shall audit the claims for exemption, make corrections as required, and

certify to the state treasurer for payment to each county on or before June thirtieth of each year

the sum of property taxes due on property exempt under section 57-02-08.4 for the county in

the preceding year.

The county treasurer upon receipt of the payment from the state treasurer shall apportion

and distribute it to the county and local taxing districts on the basis on which the general real

estate tax for the preceding year is apportioned and distributed.

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

supplemental payments by the state treasurer may be made after the date prescribed in this

section to make corrections as may be necessary.

No certifications must be made and no apportionment or distribution of payments to political

subdivisions may be made under this section unless property was exempt under section

57-02-08.4 in the preceding year.
N.D. Cent. Code § 57-38-29.2 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-29.2
57-38-29.2. Credit for premiums for long-term care insurance coverage
Status: repealed

57-38-29.2. Credit for premiums for long-term care insurance coverage

Repealed by S.L. 2009, ch. 545, § 32.
N.D. Cent. Code § 57-51-02 — ND Code / Title 57 / Chapter 57-51 / Section 57-51-02
57-51-02. Gross production tax - Oil
Status: in_force

57-51-02. Gross production tax - Oil

A tax of five percent of the gross value at the well is levied upon all oil produced within North

Dakota, less the value of any part thereof, the ownership or right to which is exempt from

taxation. The tax levied attaches to the whole production, including the royalty interest.
N.D. Cent. Code § 57-39.2-03.4 — ND Code / Title 57 / Chapter 57-39.2 / Section 57-39.2-03.4
57-39.2-03.4. Sales tax on carpet and drapes
Status: repealed

57-39.2-03.4. Sales tax on carpet and drapes

Repealed by S.L. 1995, ch. 571, § 1.
N.D. Cent. Code § 57-15-02.2 — ND Code / Title 57 / Chapter 57-15 / Section 57-15-02.2
57-15-02.2. Budget hearing notice
Status: in_force

57-15-02.2. Budget hearing notice

1. On or before August tenth of each year, the governing body of a taxing district shall

provide to the county auditor in each county in which the taxing district has taxable

property the date, time, and location of the taxing district's public hearing on its

property tax levy, which may be no earlier than September seventh. A taxing district

that fails to provide the information required under this subsection on or before August

tenth may not impose a property tax levy in a greater amount of dollars than was

imposed by the taxing district in the prior year.

2. By August thirty-first of each year, the county treasurer shall provide a written notice to

the owner of each parcel of taxable property. The text of the notice must contain:

a. The date, time, and location of the public budget hearing for each of the taxing

districts in which the property owner's parcel is located and the location at which

the taxing district's budget is available for review; and

b. A statement that there will be an opportunity for citizens to present oral or written

comments regarding each taxing district's property tax levy.

3. Delivery of written notice under this section must be by personal delivery to the

property owner, mail addressed to the property owner at the property owner's

last-known address, or electronic mail to the property owner directed with verification

of receipt to an electronic mail address at which the property owner has consented to

receive notice. If a parcel of taxable property is owned by more than one owner, notice

must be sent to only one owner of the property. Failure of an owner to receive a notice

under this section will not relieve the owner of property tax liability or modify the

qualifying date under section 57-20-09 for which an owner may receive a discount for

early payment of tax.

4. The tax commissioner shall prescribe suitable forms for written notices under this

section.

5. The direct cost of providing taxpayer notices under this section may be allocated in a

manner proportionate to the number of notices mailed on behalf of each taxing district.
N.D. Cent. Code § 57-40.3-08 — ND Code / Title 57 / Chapter 57-40.3 / Section 57-40.3-08
57-40.3-08. Presumption
Status: in_force

57-40.3-08. Presumption

For the purpose of the proper administration of this chapter and to prevent evasion of the

tax, the following presumptions apply:

1. Evidence that a motor vehicle was sold for delivery in this state is prima facie evidence

that it was sold for use in this state.

2. When an application for registration plates or for a certificate of title for a motor vehicle

is received by the director of the department of transportation within thirty days of the

date it was purchased or acquired by the purchaser, it must be presumed, until the

contrary is shown by the purchaser, that it was purchased or acquired for use on the

streets and highways of this state. This presumption applies whether or not such

vehicle was previously titled or registered in another state.
N.D. Cent. Code § 57-32-03 — ND Code / Title 57 / Chapter 57-32 / Section 57-32-03
57-32-03. Tax statements prepared by state tax commissioner - When due and delinquent
Status: in_force

57-32-03. Tax statements prepared by state tax commissioner - When due and

delinquent.

On or before the thirty-first day of March in each year, the tax commissioner shall provide

each company assessed under the provisions of this chapter a statement of its taxes due for the

preceding year, with the valuations and taxes assessed in each case. Such taxes are due upon

the fifteenth day of April next following the date of the statement of taxes due. The taxes

become delinquent on the first day of May next following the due date and, if not paid on or

before said date, are subject to a penalty of two percent and, on June first following

delinquency, an additional penalty of two percent and, on July first following delinquency, an

additional penalty of two percent and, an additional penalty of two percent on October fifteenth

following delinquency. From and after January first of the year following the year in which the

taxes became due and payable, simple interest at the rate of twelve percent per annum upon

the principal of the unpaid taxes must be charged until such taxes and penalties are paid, with

such interest charges to be prorated to the nearest full month for a fractional year of

delinquency. All the provisions of the law respecting delinquency of personal property

assessments generally so far as may be consistent with the provisions of this chapter are

applicable equally to the assessments and taxes provided for in this chapter.
N.D. Cent. Code § 57-63-08 — ND Code / Title 57 / Chapter 57-63 / Section 57-63-08
57-63-08. Officer and manager liability
Status: in_force

57-63-08. Officer and manager liability

1. If a business that owns or operates a facility fails for any reason to file a required

return or to pay an assessment due, any of its officers or managers having control or

supervision of, or charged with the responsibility for making a return or payment is

personally liable for the failure. The dissolution of a business does not discharge an

officer's or manager's liability for a prior failure of the business to make a return or

remit the assessment due.

2. If any of the officers or managers elect not to be personally liable for the failure to file

the required return or to pay the assessment due, the facility shall make a cash

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

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

or undertaking must be in an amount equal to the estimated annual assessment

liability of the facility.
N.D. Cent. Code § 57-28-25 — ND Code / Title 57 / Chapter 57-28 / Section 57-28-25
57-28-25. Board of county commissioners may act as leasing agents or may employ a county land agent
Status: in_force

57-28-25. Board of county commissioners may act as leasing agents or may employ a

county land agent.

The board of county commissioners may not expend more than ten percent of the total

lease revenue collected under this chapter for costs in connection with the supervision and

collection of rentals. The board may authorize one or more of its members to act as the county

land agent or employ a county land agent to manage, lease, and collect rentals for any property

owned by the county. The county land agent must be bonded by the state bonding fund, in an

amount determined by the board of county commissioners. The agent shall deposit all amounts

collected with the county treasurer and obtain a receipt. The board of county commissioners

shall fix the compensation and expenses of the agent, but the compensation and expenses may

not exceed ten percent of the total revenue collected by the agent and must be paid out of the

revenue from the rentals of county lands.
N.D. Cent. Code § 57-40.3-07.1 — ND Code / Title 57 / Chapter 57-40.3 / Section 57-40.3-07.1
57-40.3-07.1. Lien for failure to pay tax
Status: in_force

57-40.3-07.1. Lien for failure to pay tax

1. Whenever any taxpayer liable to pay a tax or penalty imposed refuses or neglects to

pay it, the amount, including any interest, penalty, or addition to such tax, together with

the costs that may accrue, is a lien in favor of the state upon all property and rights to

property, whether real or personal, belonging to the taxpayer. In the case of property in

which a deceased taxpayer held an interest as joint tenant or otherwise with right of

survivorship at the time of death, the lien continues as a lien against the property of

the survivor or survivors to the extent of the deceased taxpayer's interest therein,

which interest must be determined by dividing the value of the entire property at the

time of the taxpayer's death by the number of joint tenants or persons interested

therein. The lien attaches at the time the tax becomes due and payable and continues

until the liability for such amount is satisfied.

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

or lien on, any property situated in the state, prior to the commissioner filing in the

central indexing system maintained by the secretary of state, a notice of the lien

provided for in this section, takes free of, or has priority over, the lien.

3. The commissioner shall index in the central indexing system the following data:

a. The name of the taxpayer.

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

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

d. The amount of the lien.

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

number of the taxpayer.

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

Any notice of lien filed by the commissioner may be indexed in the central indexing

system without changing its original priority as to property in the county where the lien

was filed. The commissioner is exempt from the payment of fees otherwise provided

by law for the indexing or the satisfaction of the lien.

4. Upon payment of the tax relative to which the commissioner has indexed notice in the

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

central indexing system.

5. The attorney general, upon the request of the tax commissioner, shall bring an action

at law or in equity without bond to enforce payment of any taxes and any penalties, or

to foreclose the lien in the manner provided for mortgages on real or personal property,

and in such action shall have the assistance of the state's attorney of the county in

which the action is pending. The foregoing remedies of the state are cumulative and

no action taken by the tax commissioner or attorney general may be construed to be

an election on the part of the state or any of its officers to pursue any remedy

hereunder to the exclusion of any other remedy provided by law.
N.D. Cent. Code § 57-39.4-33.1 — ND Code / Title 57 / Chapter 57-39.4 / Section 57-39.4-33.1
57-39.4-33.1. (332) Specified digital products
Status: in_force

57-39.4-33.1. (332) Specified digital products

1. A member state shall not include "specified digital products", "digital audiovisual

works", "digital audio works", or "digital books" within its definition of "ancillary

services", "computer software", "telecommunication services", or "tangible personal

property". This restriction applies whether the "specified digital product" is sold to a

purchaser who is an end user or to a purchaser with less than the right of permanent

use granted by the seller, or use by the purchaser which is conditioned upon continued

payment from the purchaser. Until January 1, 2010, the exclusion of "specified digital

products" from the definition of "tangible personal property" does not affect the

classification of products transferred electronically that are not included within the

definition of "specified digital products" as being included in, or excluded from, the

definition of "tangible personal property".

2. For purposes of subsection 3 of section 57-39.4-28 and the taxability matrix, "digital

audiovisual works", "digital audio works", and "digital books" are separate definitions.

3. If a state imposes a sales or use tax on products transferred electronically separately

from its imposition of tax on "tangible personal property", the state will not be required

to use the terms "specified digital product", "digital audiovisual works", "digital audio

works", or "digital books", or enact an additional or separate sales or use tax on any

"specified digital product".

4. For purposes of the agreement:

a. A statute imposing a tax on "specified digital products", "digital audiovisual

works", "digital audio works", or "digital books" and, after January 1, 2010, a tax

on any other product transferred electronically must be construed as only

imposing the tax on a sale to a purchaser who is an end user unless the statute

specifically imposes and separately enumerates the tax on a sale to a purchaser

who is not an end user. For purposes of this section, an "end user" includes any

person other than a person who receives by contract a product transferred

electronically for further commercial broadcast, rebroadcast, transmission,

retransmission, licensing, relicensing, distribution, redistribution, or exhibition of

the product, in whole or in part, to another person or persons. A person who

purchases products transferred electronically, or the code for specified digital

products for the purpose of giving away such products or code shall not be

considered to have engaged in the distribution or redistribution of such products

or code and shall be treated as an end user.

b. A statute imposing a tax on "specified digital products", "digital audiovisual

works", "digital audio works", or "digital books" and, after January 1, 2010, on any

other product transferred electronically must be construed as only imposing tax

on a sale with the right of permanent use granted by the seller unless the statute

specifically imposes and separately enumerates the tax on a sale with the right of

less than permanent use granted by the seller. For purposes of this section

"permanent" means perpetual or for an indefinite or unspecified length of time. A

right of permanent use shall be presumed to have been granted unless the

agreement between the seller and the purchaser specifies or the circumstances

surrounding the transaction suggest or indicate that the right to use terminates on

the occurrence of a condition subsequent.

c. A statute imposing a tax on "specified digital products", "digital audiovisual

works", "digital audio works", or "digital books" and, after January 1, 2010, on any

other product transferred electronically shall be construed as only imposing tax

on a sale which is not conditioned upon continued payment from the purchaser

unless the statute specifically imposes and separately enumerates the tax on a

sale which is conditioned upon continued payment from the purchaser.

d. A member state which imposes a sales or use tax on the sale of a product

transferred electronically to a person other than the end user or on a sale with the

right of less than permanent use granted by the seller or which is conditioned

upon continued payment from the purchaser shall so indicate in its taxability

matrix in a format approved by the governing board.

5. Nothing in this section or the definition of "specified digital products" shall limit a state's

right to impose a sales or use tax or exempt from sales or use tax any products or

services that are outside the definition of "specified digital products".

6. A state may treat a subscription to products transferred electronically differently than a

nonsubscription purchase of such product. For purposes of this section, "subscription"

means an agreement with a seller that grants a consumer the right to obtain products

transferred electronically from within one or more product categories having the same

tax treatment, in a fixed quantity or for a fixed period of time, or both.

7. The tax treatment of a "digital code" shall be the same as the tax treatment of the

"specified digital product" or product transferred electronically to which the "digital

code" relates. The retail sale of the "digital code" shall be considered the transaction

for purposes of the agreement. For purposes of this section, "digital code" means a

code, which provides a purchaser with a right to obtain one or more such products

having the same tax treatment. A "digital code" may be obtained by any means,

including electronic mail or by tangible means regardless of its designation as "song

code", "video code", or "book code".

8. Notwithstanding the provisions of section 57-39.4-17, a member state may provide a

product-based exemption for specific items within the definition of "specified digital

products", provided the items which are not transferred electronically must also be

granted a product-based exemption by the member state.

9. For purposes of this section and section 57-39.4-33.2, the term "transferred

electronically" means obtained by the purchaser by means other than tangible storage

media.
N.D. Cent. Code § 57-51-19.1 — ND Code / Title 57 / Chapter 57-51 / Section 57-51-19.1
57-51-19.1. Minimum refunds and collections
Status: in_force

57-51-19.1. Minimum refunds and collections

1. A refund may not be made by the tax commissioner to any taxpayer unless the amount

to be refunded, including interest, is at least five dollars. The tax commissioner shall

transfer any amount that is not refunded to a taxpayer under this subsection to the

state treasurer for deposit in the same manner as other revenue under this chapter.

2. 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 penalties and interest.
N.D. Cent. Code § 57-33.2-08 — ND Code / Title 57 / Chapter 57-33.2 / Section 57-33.2-08
57-33.2-08. Delinquent taxes - Penalty
Status: in_force

57-33.2-08. Delinquent taxes - Penalty

Taxes under this chapter are due January first for the preceding taxable year and are

delinquent if not received by the commissioner by March first following the due date. If any

amount of tax imposed by this chapter is not paid on or before March first, or if upon an

additional audit an additional tax is found to be due, there must be added to the tax due a

penalty at the rate of one percent of the tax due for each month or fraction of a month during the

first year during which the tax remains unpaid, computed from March first. From and after

January first of the year following the year in which the taxes become due and payable, simple

interest at the rate of twelve percent per annum upon the principal of the unpaid taxes must be

charged until the taxes and penalties are paid, with the interest charges to be prorated to the

nearest full month for a fractional year of delinquency.
N.D. Cent. Code § 57-20-16 — ND Code / Title 57 / Chapter 57-20 / Section 57-20-16
57-20-16. Cancellation on nonpayment of paper
Status: in_force

57-20-16. Cancellation on nonpayment of paper

If, on the due presentment, any check, draft, or money order accepted in payment of any

tax, fee, or license, for any reason, is not honored or paid, any record of payment or redemption

that may have been made on any official record because of the acceptance of such check, draft,

or money order, must be canceled, and the tax, assessment, fee, or license stands as a charge

and lien just as though no credit had been given or payment attempted. For the purpose of

making certain such cancellation, the officer accepting any check, draft, or money order shall

make whatever memoranda may be necessary to enable the officer to make the proper

cancellation upon the return of any such instrument unpaid.
N.D. Cent. Code § 57-43.2-04.4 — ND Code / Title 57 / Chapter 57-43.2 / Section 57-43.2-04.4
57-43.2-04.4. Credit for taxes paid on worthless accounts and refunds
Status: in_force

57-43.2-04.4. Credit for taxes paid on worthless accounts and refunds

Taxes paid on special fuels represented by accounts found to be worthless, and actually

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

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

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

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

business or for other valid reason, the amount may be refunded.
N.D. Cent. Code § 57-63-03 — ND Code / Title 57 / Chapter 57-63 / Section 57-63-03
57-63-03. Basis of assessment
Status: in_force

57-63-03. Basis of assessment

Every year beginning July first, each intermediate care facility for individuals with intellectual

disabilities must be assessed a quarterly rate per licensed bed as of the first day of each

quarter. The quarterly rate may not exceed a rate calculated by the department of health and

human services as an annual aggregate of gross revenues as of December thirty-first of the

preceding year for all intermediate care facilities for individuals with intellectual disabilities,

multiplied by one and one-half percent, and divided by licensed beds as of December thirty-first

of the preceding year.
N.D. Cent. Code § 57-39.4-11.1 — ND Code / Title 57 / Chapter 57-39.4 / Section 57-39.4-11.1
57-39.4-11.1. (310.1) Election for origin-based sourcing
Status: in_force

57-39.4-11.1. (310.1) Election for origin-based sourcing

1. A member state that has local jurisdictions that levy or receive sales or use taxes may

elect to source the retail sale of tangible personal property and digital goods under the

provisions of this section in lieu of the provisions of subdivisions b, c, and d of

subsection 1 of section 57-39.4-11 if the state complies with subsection 3 of this

section and the only exception to section 57-39.4-11 is in subsection 2 of this section.

2. A member state may source retail sales, excluding lease or rental, of tangible personal

property or digital goods to the location where the order is received by the seller if:

a. The order is received in the same state by the seller where receipt of the product

by the purchaser or the purchaser's designated donee occurs;

b. The location where receipt of the product by the purchaser occurs is determined

under subdivisions b, c, and d of subsection 1 of section 57-39.4-11; and

c. At the time the order is received, the recordkeeping system of the seller used to

calculate the proper amount of sales or use tax to be imposed captures the

location where the order is received.

3. A member state electing to source sales under this section shall comply with all of the

following:

a. When the location where the order is received by the seller and the location

where the receipt of the product by the purchaser or the purchaser's designated

donee occurs as determined under subdivisions b, c, and d of subsection 1 of

section 57-39.4-11 are in different states, the sale must be sourced under the

provisions of section 57-39.4-11.

b. When the sale is sourced under this section to the location where the order is

received by the seller, only the sales tax for the location where the order is

received by the seller may be levied. No additional sales or use tax based on the

location where the product is delivered to the purchaser may be levied on that

sale. The purchaser shall not be entitled to any refund if the combined state and

local rate at the location where the product is received by the purchaser is lower

than the rate where the order is received by the seller.

c. A member state may not require a seller to use a recordkeeping system that

captures the location where the order is received to calculate the proper amount

of sales or use tax to be imposed.

d. A purchaser shall not have an additional liability to the state for tax, penalty, or

interest on a sale for which the purchaser remits tax to the seller in the amount

invoiced by the seller if the invoice amount is calculated at either the rate

applicable to the location where receipt by the purchaser occurs or at the rate

applicable to the location where the order is received by the seller. A purchaser

may rely on a written representation by the seller as to the location where the

order for the sale was received by the seller. When the purchaser does not have

a written representation by the seller as to the location where the order for the

sale was received by the seller, the purchaser may use the seller's business

address that is available from the purchaser's business records maintained in the

ordinary course of the purchaser's business to determine the rate applicable to

the location where the order was received.

e. The location where the order is received by or on behalf of the seller means the

physical location of a seller or third party such as an established outlet, office

location, or automated order receipt system operated by or on behalf of the seller,

where an order is initially received by or on behalf of the seller and not where the

order may be subsequently accepted, completed, or fulfilled. An order is received

when all of the information from the purchaser necessary to determine whether

the order can be accepted has been received by or on behalf of the seller. The

location from which a product is shipped must not be used in determining the

location where the order is received by the seller.

f. A member state must provide for direct pay permits under section 57-39.4-27 and

the requirements of this subsection. Purchasers that remit sales and use tax

under a direct pay permit shall remit tax at the rate in effect for the location where

receipt of the product by the purchaser occurs or the product is first used as

determined by state law. A member state may establish reasonable thresholds at

which the member state will consider direct pay applications, provided the

threshold must be based upon purchases with no distinction between taxable and

nontaxable purchases. The member state shall establish a process for application

for a direct pay permit as provided in this chapter. The member state may require

the direct pay permit applicant to demonstrate:

(1) An ability to comply with the sales and use tax laws of the state;

(2) A business purpose for seeking a direct pay permit and how the permit will

benefit tax compliance; and

(3) Proof of good standing under the tax laws of the state. The member state

shall review all permit applications in a timely manner. Notification of

authorization or denial must be received by applicants within one hundred

twenty days of application. The member state may not limit direct pay permit

applicants to businesses engaged in manufacturing or businesses that do

not know the ultimate use of the product at the time of the purchase.

g. When taxable services are sold with tangible personal property or digital products

under a single contract or in the same transaction, are billed on the same billing

statement, and because of the application of this section, would be sourced to

different jurisdictions, a member state shall elect either origin sourcing or

destination sourcing to determine a single situs for that transaction. The member

state election is required until the governing board adopts a uniform methodology

to address these sales.

h. A member state that elects to source the sale of tangible personal property and

digital goods under the provisions of this section shall inform the governing board

of the election.
N.D. Cent. Code § 57-28-19 — ND Code / Title 57 / Chapter 57-28 / Section 57-28-19
57-28-19. Rights of repurchase
Status: in_force

57-28-19. Rights of repurchase

The former owner; the former owner's executor or administrator; or any parent, spouse, or

child of the former owner may repurchase any property forfeited to the county under tax deed

proceedings, so long as the tax title to the property remains in the county. If any city has made a

special assessment for public improvements against the property and the special assessment

has become delinquent and remains unpaid, the city has a right to purchase the property for

cash, at the appraised value, prior to that of any party. Upon appraisal of the property, the

county auditor shall give notice to the auditor of any such city and the city has thirty days within

which to exercise its priority right to purchase the property under this section. A repurchase by a

private party under this section may be for cash or contract for deed made by and between the

board of county commissioners and the former owner; the executor or administrator of the

former owner; or any parent, spouse, or child of the former owner. The consideration of the

repurchase contract with a private party must include:

1. The total amount required to be paid to effect a satisfaction of tax lien.

2. The total amount of all subsequent taxes and special assessments with interest,

penalties, and costs.

If the fair market value of the property at the time of the repurchase is less than the amount to

be paid under subsections 1 and 2, the board shall fix a fair sale price for the property. If a

repurchase under this section is by contract for deed, the party making the repurchase must pay

at least twenty-five percent of the total contract price in cash and the remainder must be

payable in no more than ten annual equal installments. The board of county commissioners

shall establish the rate of interest for a contract for deed under this section, not exceeding the

prime rate of interest established by the Bank of North Dakota for the month immediately

preceding the month in which the contract was entered. A contract for deed under this section

must provide that if the repurchaser or the successor in interest fails to pay one or more of the

installments when due, with interest, the board of county commissioners may cancel the

contract and all payments and improvements made by the repurchaser or the successor in

interest will be forfeited to the county as liquidated damages for breach of contract unless

otherwise expressly provided. Upon the completion of a cash sale or payments under a contract

for deed under this section, the county auditor shall execute and deliver a deed conveying to the

repurchaser the entire interest of the county in the property. Upon the execution and delivery of

a deed or contract for deed under this section, the property becomes taxable to the repurchaser.

In case of repurchase or contract for repurchase of tax deed property during January, the

property must be assessed and taxed for that year, and the repurchaser is entitled to the rental

and landlord's share of crops on the property for the year. In case of the repurchase or contract

for repurchase of tax deed land after January, the property must not be assessed and taxed for

the current year, and the county is entitled to the rental and landlord's share of crops on the

property for the year. The repurchase or contract for repurchase of tax deed farmland is subject

to any existing farm lease of the property for the year in which the repurchase or contract for

repurchase is made.
N.D. Cent. Code § 57-43.3-08 — ND Code / Title 57 / Chapter 57-43.3 / Section 57-43.3-08
57-43.3-08. Refiner, supplier, distributor, importer, exporter, and terminal operator required to secure license - License fees
Status: in_force

57-43.3-08. 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 aviation 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 the 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, terminal operator, or retailer 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 § 57-22-27 — ND Code / Title 57 / Chapter 57-22 / Section 57-22-27
57-22-27. Who are subject to deductions
Status: repealed

57-22-27. Who are subject to deductions

Repealed by S.L. 1977, ch. 530, § 1.
N.D. Cent. Code § 57-63-06 — ND Code / Title 57 / Chapter 57-63 / Section 57-63-06
57-63-06. Penalties - Offenses
Status: in_force

57-63-06. Penalties - Offenses

1. If a facility's return or corrected return is not filed or the assessment is not paid within

the time required by this chapter or, if upon audit, the facility is found to owe an

additional assessment, the facility is subject to a penalty of five percent of the amount

of assessment due, plus interest of one percent of the assessment for each month of

delay or fraction thereof, excepting the first month after the assessment becomes due.

If satisfied that the delay was excusable, the commissioner may waive and, if paid,

refund all or any part of the penalty and interest. The penalty and interest must be paid

to the commissioner and disposed of in the same manner as other receipts under this

chapter. Unpaid penalties and interest may be enforced in the same manner as the

assessment imposed under this chapter.

2. A person failing to comply with this chapter or failing to remit the assessment provided

by this chapter to the commissioner on a timely basis is guilty of a class B

misdemeanor.
N.D. Cent. Code § 57-61-02 — ND Code / Title 57 / Chapter 57-61 / Section 57-61-02
57-61-02. When tax due - When delinquent
Status: in_force

57-61-02. When tax due - When delinquent

The severance tax as provided in this chapter is due within twenty-five days after the end of

each month, and if not received by the twenty-fifth day, becomes delinquent and must be

collected as herein provided. The tax 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 tax commissioner shall require a report to be filed monthly by each owner or

operator of a coal or commercial leonardite mine, in such form as the tax commissioner may

specify, to list a full description of the mine, the number of tons of coal or commercial leonardite

severed, the amount of tax due and remitted, and any other information deemed necessary by

the tax commissioner for the proper administration of this chapter.
N.D. Cent. Code § 57-22-13.2 — ND Code / Title 57 / Chapter 57-22 / Section 57-22-13.2
57-22-13.2. Property distrained by sheriff when taxes not paid
Status: in_force

57-22-13.2. Property distrained by sheriff when taxes not paid

Upon receipt of the notice of foreclosure of a security interest in or other lien upon personal

property, the county treasurer shall ascertain whether the owner of such personal property has

paid the taxes levied against the owner and if the county treasurer finds that such taxes are due

and owing the county treasurer immediately shall notify the sheriff who, unless upon demand

such taxes are paid, shall distrain such property, or so much thereof as may be necessary, to

pay such taxes. No transfer of personal property to the secured party or to the holder of a lien

thereon in any way affects the lien of personal property taxes assessed against such property.
N.D. Cent. Code § 57-34-02 — ND Code / Title 57 / Chapter 57-34 / Section 57-34-02
57-34-02. Reports of telecommunications carriers
Status: in_force

57-34-02. Reports of telecommunications carriers

Each telecommunications carrier subject to gross receipts taxes under this chapter shall

make and file with the tax commissioner, on or before May first of each year, on the form as the

tax commissioner may prescribe, a report containing a statement of its gross receipts in this

state during the preceding calendar year, amounts paid by the carrier on telecommunications

service that is taxable under this chapter during the preceding calendar year in state and local

sales and use taxes and federal excise taxes, amounts received from or paid to another

telecommunications carrier for directory assistance, and any other information as the tax

commissioner may require. The form must include a notice of a telecommunications carrier's

right to appeal its assessment to the state board of equalization prior to or at the August meeting

of the state board of equalization. Each report must be signed, subject to section 12.1-11-02, by

the president, secretary, or other official of the telecommunications carrier.
N.D. Cent. Code § 57-39.4-01 — ND Code / Title 57 / Chapter 57-39.4 / Section 57-39.4-01
57-39.4-01. Adoption of streamlined sales and use tax agreement
Status: in_force

57-39.4-01. Adoption of streamlined sales and use tax agreement

North Dakota adopts the streamlined sales and use tax agreement as adopted

November 12, 2002, and as may be amended by the member states of the streamlined sales

tax project. The entire agreement is adopted by reference with the exception of articles III and V,

which are adopted as set out in this chapter.
N.D. Cent. Code § 57-39.2-14.1 — ND Code / Title 57 / Chapter 57-39.2 / Section 57-39.2-14.1
57-39.2-14.1. Commissioner may authorize direct payment of sales and use tax
Status: in_force

57-39.2-14.1. Commissioner may authorize direct payment of sales and use tax

Upon application by any person, the commissioner may issue to the applicant, subject to

such terms and conditions as the commissioner deems reasonable and necessary, a permit to

be known as a direct payment permit authorizing such applicant to make direct payment to the

commissioner of any sales or use tax imposed on any purchase, use, storage, or consumption

in this state of tangible personal property or services by such applicant. Such applicant may

elect to pay any such taxes directly to the commissioner and for that purpose may issue to the

retailer selling or furnishing the tangible personal property or services subject to such taxes a

direct payment certificate in the form prescribed by the commissioner, assuming the obligation

to pay all such taxes, and the receipt of such certificate discharges such retailer from any duty

to collect or liability for such taxes. Such direct payment permit may be revoked by the

commissioner, with or without cause, at any time.
N.D. Cent. Code § 57-51.1-07.8 — ND Code / Title 57 / Chapter 57-51.1 / Section 57-51.1-07.8
57-51.1-07.8. County and township infrastructure fund - Continuing appropriation - State treasurer - Department of transportation - Reports
Status: in_force

57-51.1-07.8. County and township infrastructure fund - Continuing appropriation -

State treasurer - Department of transportation - Reports.

1. There is created in the state treasury the county and township 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

non-oil-producing counties and townships located in non-oil-producing counties

pursuant to subsections 2 through 7. The grant funding may be distributed only to

non-oil-producing counties and townships located in non-oil-producing counties

and may be used only for road and bridge 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 non-oil-producing counties and townships located in non-oil-

producing counties pursuant to subsection 8.

2. By November thirtieth of each even-numbered year, a county that receives a grant

from the fund under subsection 5 shall provide a report to the state treasurer on the

use of the funding. The state treasurer shall notify counties 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 county 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 county and a

description of the road and bridge 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 county 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 5 for a period of two years starting from the date the report was due.

If a county 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

county under subsection 5 by the amount spent that was inconsistent with the

requirements.

3. 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 moneys in the fund as

grants to counties for road and bridge 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 identified under subdivision a of subsection 1.

4. The state treasurer shall distribute thirteen percent of the total deposits under

subdivision a of subsection 1 to non-oil-producing counties for the benefit of the

organized and unorganized townships within each non-oil-producing county. The

distribution must provide for an allocation to each organized and unorganized township

which is proportional to the number of township road miles in each organized and

unorganized township relative to the combined total township road miles in all

organized and unorganized townships in all non-oil-producing counties. For purposes

of this subsection, township road miles must be based on certifications provided to the

state treasurer under section 54-27-19.1. The amount allocated to organized

townships under this section must be paid by the county treasurer to each organized

township. The amount allocated to unorganized townships under this section must be

credited by the county treasurer to a special fund for unorganized township roads.

a. To be eligible for an allocation of funds under this subsection, an organized

township must levy at least eighteen mills for general purposes and have a

general fund balance of less than one hundred thousand dollars as of December

thirty-first of the prior year.

b. To be eligible for an allocation of funds under this subsection for unorganized

townships, a county must levy at least eighteen mills for unorganized township

road and bridge purposes.

c. For purposes of determining the mills levied by a township or county, the state

treasurer shall use the most recent mill rate data published by the tax

commissioner.

5. After the distributions in subsection 4, the state treasurer shall distribute the remaining

eighty-seven percent of the total deposits under subdivision a of subsection 1 to

non-oil-producing counties based on the most recent data compiled by the upper great

plains transportation institute regarding North Dakota's county, township, and tribal

road and bridge infrastructure needs. The distribution to each non-oil-producing county

must be proportional to each non-oil-producing county's total estimated road and

bridge investment needs relative to the combined total estimated road and bridge

investment needs of all the non-oil-producing counties. The total estimated road and

bridge investment needs for each county is the twenty-year estimate for unpaved and

paved road and bridge needs as identified by the upper great plains transportation

institute. If the data compiled by the upper great plains transportation institute includes

more than one twenty-year estimate for the total needs of each county, the state

treasurer shall use an average of the twenty-year estimates for each county.

6. If the total deposits under subdivision a of subsection 1 are insufficient to provide for

the grants under subsections 4 and 5, the state treasurer shall distribute the grants on

a pro rata basis.

7. For purposes of subsections 2 through 6:

a. "Fiscal year" means the period beginning September first and ending August

thirty-first of the following calendar year.

b. "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.

c. "Road and bridge infrastructure projects" means the projects associated with the

construction of new unpaved and paved road and bridge infrastructure or

associated with the maintenance, repair, or replacement of existing unpaved and

paved road and bridge infrastructure.

8. From the funding identified under subdivision b of subsection 1, the director of the

department of transportation shall distribute grants to non-oil-producing counties and

townships 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 § 57-02-26.1 — ND Code / Title 57 / Chapter 57-02 / Section 57-02-26.1
57-02-26.1. Assessment to lessee of personal property owned by a bank
Status: repealed

57-02-26.1. Assessment to lessee of personal property owned by a bank

Repealed by S.L. 1973, ch. 446, § 4.
N.D. Cent. Code § 57-36-03 — ND Code / Title 57 / Chapter 57-36 / Section 57-36-03
57-36-03. License
Status: in_force

57-36-03. License

Each license issued under the provisions of this chapter is valid until the first day of July

subsequent to the date of issuance unless sooner revoked by the attorney general or unless the

business with respect to which such license was issued is transferred, in either of which cases

the holder of the license shall return it immediately to the attorney general. The license issued is

annual and runs from July first of each year to June thirtieth of the following year.
N.D. Cent. Code § 57-39.2-15.1 — ND Code / Title 57 / Chapter 57-39.2 / Section 57-39.2-15.1
57-39.2-15.1. Extensions of time to perform sales tax audits
Status: in_force

57-39.2-15.1. Extensions of time to perform sales tax audits

1. Before the expiration of time prescribed in section 57-39.2-15 for the assessment of

tax, the commissioner and the taxpayer may agree in writing to an extension of time

for the assessment of the tax. The tax may be assessed at any time prior to the

expiration of the period agreed upon. The period agreed upon may be extended by

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

agreed upon. No extension may be for more than one year from the date of the

extension agreement.

2. If a taxpayer agrees to an extension of time for assessment of tax, the period of time

for refund claims will be similarly extended.
N.D. Cent. Code § 57-38-01.2 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-01.2
57-38-01.2. Adjustments to taxable income for individuals and fiduciaries
Status: repealed

57-38-01.2. Adjustments to taxable income for individuals and fiduciaries

Repealed by S.L. 2009, ch. 545, § 32.
N.D. Cent. Code § 57-38-30.3 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-30.3
57-38-30.3. Individual, estate, and trust income tax
Status: in_force

57-38-30.3. Individual, estate, and trust income tax

1. A tax is hereby imposed for each taxable year upon income earned or received in that

taxable year by every resident and nonresident individual, estate, and trust. A taxpayer

computing the tax under this section is only eligible for those adjustments or credits

that are specifically provided for in this section. Provided, that for purposes of this

section, any person required to file a state income tax return under this chapter, but

who has not computed a federal taxable income figure, shall compute a federal

taxable income figure using a pro forma return in order to determine a federal taxable

income figure to be used as a starting point in computing state income tax under this

section. The tax for individuals is equal to North Dakota taxable income multiplied by

the rates in the applicable rate schedule in subdivisions a through d corresponding to

an individual's filing status used for federal income tax purposes. For an estate or trust,

the schedule in subdivision e must be used for purposes of this subsection.

a. Single, other than head of household or surviving spouse.

If North Dakota taxable income is:

Over Not over The tax is equal to Of amount over

$0 $44,725 $0.00 + 0.00% $0

$44,725 $225,975 $0.00 + 1.95% $44,725

$225,975 $3,534.38 + 2.50% $225,975

b. Married filing jointly and surviving spouse.

If North Dakota taxable income is:

Over Not over The tax is equal to Of amount over

$0 $74,750 $0.00 + 0.00% $0

$74,750 $275,100 $0.00 + 1.95% $74,750

$275,100 $3,906.83 + 2.50% $275,100

c. Married filing separately.

If North Dakota taxable income is:

Over Not over The tax is equal to Of amount over

$0 $37,375 $0.00 + 0.00% $0

$37,375 $137,550 $0.00 + 1.95% $37,375

$137,550 $1,953.41 + 2.50% $137,550

d. Head of household.

If North Dakota taxable income is:

Over Not over The tax is equal to Of amount over

$0 $59,950 $0.00 + 0.00% $0

$59,950 $250,550 $0.00 + 1.95% $59,950

$250,550 $3,716.70 + 2.50% $250,550

e. Estates and trusts.

If North Dakota taxable income is:

Over Not over The tax is equal to Of amount over

$0 $3,000 $0.00 + 0.00% $0

$3,000 $10,750 $0.00 + 1.95% $3,000

$10,750 $151.13 + 2.50% $10,750

f. For an individual who is not a resident of this state for the entire year, or for a

nonresident estate or trust, the tax is equal to the tax otherwise computed under

this subsection multiplied by a fraction in which:

(1) The numerator is the federal adjusted gross income allocable and

apportionable to this state; and

(2) The denominator is the federal adjusted gross income from all sources

reduced by the net income from the amounts specified in subdivisions a and

b of subsection 2.

In the case of married individuals filing a joint return, if one spouse is a resident of

this state for the entire year and the other spouse is a nonresident for part or all of

the tax year, the tax on the joint return must be computed under this subdivision.

g. The tax commissioner shall prescribe new rate schedules that apply in lieu of the

schedules set forth in subdivisions a through e. The new schedules must be

determined by increasing the minimum and maximum dollar amounts for each

income bracket for which a tax is imposed by the cost-of-living adjustment for the

taxable year as determined by the secretary of the United States treasury for

purposes of section 1(f) of the United States Internal Revenue Code of 1954, as

amended. For this purpose, the rate applicable to each income bracket may not

be changed, and the manner of applying the cost-of-living adjustment must be the

same as that used for adjusting the income brackets for federal income tax

purposes.

h. The tax commissioner shall prescribe an optional simplified method of computing

tax under this section that may be used by an individual taxpayer who is not

entitled to claim an adjustment under subsection 2 or credit against income tax

liability under subsection 7.

2. For purposes of this section, "North Dakota taxable income" means the federal taxable

income of an individual, estate, or trust as computed under the Internal Revenue Code

of 1986, as amended, adjusted as follows:

a. Reduced by interest income from obligations of the United States and income

exempt from state income tax under federal statute or United States or North

Dakota constitutional provisions.

b. Reduced by the portion of a distribution from a qualified investment fund

described in section 57-38-01 which is attributable to investments by the qualified

investment fund in obligations of the United States, obligations of North Dakota or

its political subdivisions, and any other obligation the interest from which is

exempt from state income tax under federal statute or United States or North

Dakota constitutional provisions.

c. Reduced by the amount equal to the earnings that are passed through to a

taxpayer in connection with an allocation and apportionment to North Dakota

under section 57-38-01.35.

d. Reduced by forty percent of:

(1) The excess of the taxpayer's net long-term capital gain for the taxable year

over the net short-term capital loss for that year, as computed for purposes

of the Internal Revenue Code of 1986, as amended. The adjustment

provided by this subdivision is allowed only to the extent the net long-term

capital gain is allocated to this state.

(2) Qualified dividends as defined under Internal Revenue Code section 1(h)

(11), added by section 302(a) of the Jobs and Growth Tax Relief

Reconciliation Act of 2003 [Pub. L. 108-27; 117 Stat. 752; 2 U.S.C. 963

et seq.], but only if taxed at a federal income tax rate that is lower than the

regular federal income tax rates applicable to ordinary income. If, for any

taxable year, qualified dividends are taxed at the regular federal income tax

rates applicable to ordinary income, the reduction allowed under this

subdivision is equal to thirty percent of all dividends included in federal

taxable income. The adjustment provided by this subdivision is allowed only

to the extent the qualified dividend income is allocated to this state.

e. Increased by the amount of a lump sum distribution for which income averaging

was elected under section 402 of the Internal Revenue Code of 1986 [26 U.S.C.

402], as amended. This adjustment does not apply if the taxpayer received the

lump sum distribution while a nonresident of this state and the distribution is

exempt from taxation by this state under federal law.

f. Increased by an amount equal to the losses that are passed through to a

taxpayer in connection with an allocation and apportionment to North Dakota

under section 57-38-01.35.

g. Reduced by the amount of military pay received by a taxpayer as a member of

the armed forces of the United States on federal active duty, member of the

national guard or reserve member of the armed forces of the United States, to the

extent that military pay is included in North Dakota taxable income of the

taxpayer. For purposes of this subdivision, "military pay" includes all federal pay

for training, education, mobilization, and bonuses and state pay when called to

support an emergency on state active duty.

h. Reduced by income from a new and expanding business exempt from state

income tax under section 40-57.1-04.

i. Reduced by up to ten thousand dollars of qualified expenses that are related to a

donation by a taxpayer or a taxpayer's dependent, while living, of one or more

human organs to another human being for human organ transplantation. A

taxpayer may claim the reduction in this subdivision only once for each instance

of organ donation during the taxable year in which the human organ donation and

the human organ transplantation occurs but if qualified expenses are incurred in

more than one taxable year, the reduction for those expenses must be claimed in

the year in which the expenses are incurred. For purposes of this subdivision:

(1) "Human organ transplantation" means the medical procedure by which

transfer of a human organ is made from the body of one person to the body

of another person.

(2) "Organ" means all or part of an individual's liver, pancreas, kidney, intestine,

lung, or bone marrow.

(3) "Qualified expenses" means lost wages not compensated by sick pay and

unreimbursed medical expenses as defined for federal income tax

purposes, to the extent not deducted in computing federal taxable income,

whether or not the taxpayer itemizes federal income tax deductions.

j. Increased by the amount of the contribution upon which the credit under section

57-38-01.21 is computed, but only to the extent that the contribution reduced

federal taxable income.

k. Reduced by the amount of any payment received by a veteran or beneficiary of a

veteran under section 37-28-03 or 37-28-04.

l. Reduced by the amount received by a taxpayer that was paid by an employer

under paragraph 4 of subdivision a of subsection 2 of section 57-38-01.25 to hire

the taxpayer for a hard-to-fill position under section 57-38-01.25, but only to the

extent the amount received by the taxpayer is included in federal taxable income.

The reduction applies only if the employer is entitled to the credit under section
N.D. Cent. Code § 57-11-02 — ND Code / Title 57 / Chapter 57-11 / Section 57-11-02
57-11-02. Duties of auditor
Status: in_force

57-11-02. Duties of auditor

The city auditor, as clerk, shall keep an accurate record of all changes made in valuation,

and of all other proceedings, and, within ten days after the completion of the equalization of the

assessment, shall deliver the assessments as equalized to the county auditor of the county in

which the city is situated, with the city auditor's certificate that the assessments are correct as

equalized by the city board of equalization. The assessment as equalized must be accepted by

the board of county commissioners in lieu of all other assessment rolls for the property in said

city.
N.D. Cent. Code § 57-15-30.1 — ND Code / Title 57 / Chapter 57-15 / Section 57-15-30.1
57-15-30.1. Tax levy for township debt or debt existing upon dissolution - Duty of county auditor - Duty of county treasurer
Status: in_force

57-15-30.1. Tax levy for township debt or debt existing upon dissolution - Duty of

county auditor - Duty of county treasurer.

1. Whenever any township is indebted to the county in which such township is located

and such debt is more than one year past due, the county auditor, upon resolution of

the board of county commissioners, shall levy a tax on the property within the township

in an amount sufficient to pay the indebtedness, but in no case may the amount of the

levy cause the total levy for such township to exceed the maximum levy limitations,

including excess levy limitations, provided by law. The county treasurer shall place the

taxes collected to the credit of the county in payment or partial payment of the

township's indebtedness.

2. Upon the dissolution of a civil township, the board of county commissioners of the

county in which the township lies shall attach the territory embraced within such

township to such assessment district of the county as the board may deem advisable

for the purpose of assessment and taxation. In addition to the other levies provided by

law, the board shall levy on the taxable property in the township a sum sufficient to

discharge all debts and liabilities of the township. The county auditor shall enter the

levy on the county tax list to be collected by the county treasurer as other county taxes

are collected. The county treasurer shall credit the money derived from such levy to a

special fund to be used to pay the dissolved township's debts and liabilities. Any

balance remaining in the special fund after the payment of the debts and liabilities

must be transferred for use for road and bridge purposes within the assessment

district to which the territory is attached.
N.D. Cent. Code § 57-51.2-03 — ND Code / Title 57 / Chapter 57-51.2 / Section 57-51.2-03
57-51.2-03. Statutory inconsistencies superseded
Status: in_force

57-51.2-03. Statutory inconsistencies superseded

This chapter supersedes any inconsistent provisions of chapters 57-51 and 57-51.1 and any

inconsistent provisions of state law relating to regulatory provisions and state law relating to oil

and gas exploration and production and administration of those provisions.
N.D. Cent. Code § 57-43.2-16.1 — ND Code / Title 57 / Chapter 57-43.2 / Section 57-43.2-16.1
57-43.2-16.1. Corporate officer liability
Status: in_force

57-43.2-16.1. Corporate officer liability

1. If a corporation holding a license issued under this chapter fails for any reason to file

the required returns or to pay the tax due, the president, vice president, secretary, or

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

responsibility for making such returns and payments, is personally liable for the failure.

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

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

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

assessment and collection of other liabilities.

2. If the corporate officers elect not to be personally liable for the failure to file the

required returns or to pay the tax due, the corporation must be required to make a

cash deposit or post and maintain with the tax commissioner a bond or undertaking

executed by a surety company authorized to do business in this state. The cash

deposit, bond, or undertaking provided for in this section must be in an amount equal

to the estimated annual special fuel tax liability of the corporation.
N.D. Cent. Code § 57-38-01.42 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-01.42
57-38-01.42. Child care contribution credit
Status: in_force

57-38-01.42. Child care contribution credit

1. A taxpayer that is a qualified employer is entitled to a credit against the income tax

liability under section 57-38-30 or 57-38-30.3 as provided in this section. The total

credit available with respect to each qualified employer is equal to fifty percent of the

taxpayer's aggregate child care contributions paid during the taxable year. The credit

must be claimed for the taxable year in which the child care contributions are made.

2. The credit allowed under this section may not exceed the 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.

3. 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.

4. To receive the tax credit provided under this section, a taxpayer shall claim the credit

in the form and manner prescribed by the tax commissioner. The tax commissioner

shall prescribe, design, and make available all forms necessary to effectuate this

section.

5. For purposes of this section:

a. "Aggregate child care contributions" means the total amount of child care

contributions made by a qualified employer to all qualified employees during the

taxable year, limited to the first one thousand dollars in child care contributions

per qualified employee.

b. "Child care contribution" means a payment made to a child care provider by a

qualified employer to subsidize a qualified employee's child care costs and a

payment made to a qualified employee's child care costs.

c. "Child care costs" means costs incurred by an employee for early childhood

services rendered by a child care provider, which are incurred to enable the

employee to be gainfully employed by an employer.

d. "Child care provider" means an early childhood services provider licensed under

chapter 50-11.1 or a substantially similar provider that is licensed by another state

and provides early childhood services within ten miles of this state.

e. "Early childhood services" has the same meaning as in section 50-11.1-02.

f. "Qualified employee" means an individual employed by the qualified employer

claiming the credit under this section.

g. "Qualified employer" means an employer that, in the taxable year:

(1) Made a child care contribution; and

(2) Provided an equal opportunity to all employees that have child care costs to

receive an equal child care contribution from the employer during the

taxable year.
N.D. Cent. Code § 57-43.3-12 — ND Code / Title 57 / Chapter 57-43.3 / Section 57-43.3-12
57-43.3-12. Application for license - Issuance of license - Denial of license
Status: in_force

57-43.3-12. Application for license - Issuance of license - Denial of license

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

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

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

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

one type of license.

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

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

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

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

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

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

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

days prior to the date established for the hearing.
N.D. Cent. Code § 57-43.1-06.1 — ND Code / Title 57 / Chapter 57-43.1 / Section 57-43.1-06.1
57-43.1-06.1. Refund of tax on tax-exempt sales
Status: in_force

57-43.1-06.1. Refund of tax on tax-exempt sales

When a person purchasing motor vehicle fuel for resale purposes pays the tax imposed by

this chapter and later makes a sale of the fuel to an agency of the United States government,

the person may apply to the commissioner for a refund of the tax.
N.D. Cent. Code § 57-43.3-02 — ND Code / Title 57 / Chapter 57-43.3 / Section 57-43.3-02
57-43.3-02. Tax imposed on aviation fuel
Status: in_force

57-43.3-02. Tax imposed on aviation fuel

1. A tax of eight cents per gallon [3.79 liters] is imposed on all aviation fuel sold or used

in this state.

2. A supplier or distributor shall remit the tax imposed by this section on aviation fuel

used, on the wholesale distribution of aviation fuel to a retailer, and on direct sales of

aviation fuel to a customer.

3. 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, an export, or 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 customer. 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 aviation 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 § 57-65-13 — ND Code / Title 57 / Chapter 57-65 / Section 57-65-13
57-65-13. Protest and appeal
Status: in_force

57-65-13. Protest and appeal

1. If upon audit the tax commissioner finds additional tax due or disallows a credit or a

claim for refund, the tax commissioner shall notify the person of that finding. The notice

must inform the person of the reasons for assessment of additional tax or the change

in refund or credit claimed. Notice of deficiency must be sent by first-class mail and

must set forth the reasons for the finding.

2. A person has thirty days, or 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 or disallowance of a credit or a claim for refund. 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 tax

commissioner's finding becomes finally and irrevocably fixed. If a person protests only

a portion of the tax commissioner's finding, the portion that is not protested becomes

finally and irrevocably fixed.

3. If a protest is filed, the tax commissioner shall reconsider the assessment of additional

tax due or disallowance of a credit or claim for refund. 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.

4. Within a reasonable time after protest, the tax commissioner shall notify the taxpayer

of the tax commissioner's reconsideration of assessment of additional tax due or

disallowance of a credit or claim for refund. 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. The complaint must be personally served on the tax commissioner or sent

by certified mail.

5. Upon written request, the tax commissioner may grant an extension of time to file a

protest as provided for in subsection 2 or an extension of time to commence formal

review as provided for in subsection 4.
N.D. Cent. Code § 57-43.3-22 — ND Code / Title 57 / Chapter 57-43.3 / Section 57-43.3-22
57-43.3-22. Lien of tax - Collection - Action authorized
Status: in_force

57-43.3-22. Lien of tax - Collection - Action authorized

1. When a taxpayer liable to pay a tax or penalty imposed refuses or neglects to pay the

tax, the amount, including any interest, penalty, or addition to the tax, with the costs

that may accrue in addition to the tax, is a lien in favor of the state of North Dakota

upon all property and rights to property, whether real or personal, belonging to the

taxpayer, and in the case of property in which a deceased taxpayer held an interest as

joint tenant or otherwise with right of survivorship at the time of death, the lien

continues as a lien against the property in the hands of the survivors to the extent of

the deceased taxpayer's interest therein, which interest is determined by dividing the

value of the entire property at the time of the taxpayer's death by the number of joint

tenants or persons interested therein.

2. The lien attaches at the time the tax becomes due and payable and continues until the

liability for the amount is satisfied. For the purposes of this section, the words "due"

and "due and payable" mean the first instant at which the tax becomes due.

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

or lien on, any property situated in the state, prior to the commissioner filing in the

central indexing system maintained by the secretary of state a notice of the lien

provided for in this section, takes free of, or has priority over, the lien.

4. The commissioner shall index in the central indexing system the following data:

a. The name of the taxpayer.

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

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

d. The amount of the lien.

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

number of the taxpayer.

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

Any notice of lien filed by the commissioner may be indexed in the central indexing

system without changing its original priority as to property in the county where the lien

was filed.

5. The commissioner is exempt from the payment of the filing fees as otherwise provided

by law for the filing of a lien or the satisfaction of a lien.

6. Upon payment of the tax as to which the commissioner has indexed notice in the

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

central indexing system.

7. Upon the request of the commissioner, the attorney general shall bring an action at law

or in equity, as the facts may justify, without bond to enforce payment of any taxes and

any penalties, or to foreclose the lien in the manner provided for mortgages on real or

personal property, and in the action the attorney general shall have the assistance of

the state's attorney of the county in which the action is pending.

8. The foregoing remedies of the state are cumulative and no action taken by the

commissioner or attorney general may be construed to be an election on the part of

the state or any of its officers to pursue any remedy hereunder to the exclusion of any

other remedy provided by law.
N.D. Cent. Code § 57-06-20 — ND Code / Title 57 / Chapter 57-06 / Section 57-06-20
57-06-20. Duties of county auditor
Status: in_force

57-06-20. Duties of county auditor

The county auditor, after receiving the statement from the tax commissioner, shall enter the

valuations mentioned in section 57-06-19 in the assessment record of the several taxing

districts of the county into or through which the lines extend, or in which the property is located.

Taxes must be extended upon such percentage of full values as is required by law and at the

same rate and in the same manner as taxes upon tangible personal property in such taxing

districts.
N.D. Cent. Code § 57-15-40 — ND Code / Title 57 / Chapter 57-15 / Section 57-15-40
57-15-40. Penalty for unlawful withdrawal of construction fund
Status: repealed

57-15-40. Penalty for unlawful withdrawal of construction fund

Repealed by S.L. 1975, ch. 106, § 673.
N.D. Cent. Code § 57-51-03 — ND Code / Title 57 / Chapter 57-51 / Section 57-51-03
57-51-03. Gross production tax to be in lieu of other taxes
Status: in_force

57-51-03. Gross production tax to be in lieu of other taxes

The payment of the taxes herein imposed must be in full, and in lieu of all ad valorem taxes

by the state, counties, cities, towns, townships, school districts, and other municipalities, upon

any property rights attached to or inherent in the right to producing oil or gas, upon producing oil

or gas leases, upon machinery, appliances, and equipment used in and around any well

producing oil or gas and actually used in the operation of such well, and also upon oil and gas

produced in the state upon which gross production taxes have been paid, and upon any

investment in any such property. Any interest in the land, other than that herein enumerated,

must be assessed and taxed as other property within the taxing district in which such property is

situated. It is expressly provided that the gross production tax is not in lieu of income taxes nor

excise taxes upon the sale of oil and gas products at retail.
N.D. Cent. Code § 57-02-13 — ND Code / Title 57 / Chapter 57-02 / Section 57-02-13
57-02-13. False list under oath - Perjury
Status: repealed

57-02-13. False list under oath - Perjury

Repealed by S.L. 1975, ch. 106, § 673.
N.D. Cent. Code § 57-38.1-10 — ND Code / Title 57 / Chapter 57-38.1 / Section 57-38.1-10
57-38.1-10. Property factor
Status: in_force

57-38.1-10. Property factor

The property factor is a fraction, the numerator of which is the average value of the

taxpayer's real and tangible personal property owned or rented and used in this state during the

tax period and the denominator of which is the average value of all the taxpayer's real and

tangible personal property owned or rented and used during the tax period.
N.D. Cent. Code § 57-65-12 — ND Code / Title 57 / Chapter 57-65 / Section 57-65-12
57-65-12. Minimum refunds and collections
Status: in_force

57-65-12. Minimum refunds and collections

1. A refund may not be made by the tax commissioner to any taxpayer unless the amount

to be refunded, including interest, is at least five dollars. The tax commissioner shall

transfer any amount that is not refunded to a taxpayer under this subsection to the

state treasurer for deposit in the same manner as other revenue under this chapter.

2. 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 penalties and interest.
N.D. Cent. Code § 57-39.10-02 — ND Code / Title 57 / Chapter 57-39.10 / Section 57-39.10-02
57-39.10-02. Requirements for all state-tribal tax agreements
Status: in_force

57-39.10-02. Requirements for all state-tribal tax agreements

Any agreement entered under this chapter must comply with this section.

1. The agreement must include:

a. A statement that the parties to the agreement are not forfeiting any legal rights to

apply each party's respective taxes by entering an agreement, except as

specifically set forth in the agreement;

b. A statement recognizing the sovereign rights of the state and the tribe or tribes;

and

c. A statement that:

(1) The rights of each party must be determined by the terms of the agreement

with respect to the taxes subject to the agreement;

(2) Neither party may seek additional entitlement or seek to deny entitlement on

any federal ground, including federal pre-emption, whether statutorily

provided for or otherwise with respect to the taxes that are the subject of an

agreement;

(3) Both parties shall defend the agreement from attack by third parties;

(4) A taxpayer may not be required to pay both the state tax and the tribal tax

but shall pay only one tax to one government in an amount established by

the agreement; and

(5) The state and tribal government shall cooperate to collect only one tax and

share or refund the revenue as specified in the agreement.

2. Any tribally owned entity or other entity owned in whole or part by a tribal member,

whether chartered under state law or tribal law, and operating within the exterior

boundaries of the Fort Berthold Reservation, that portion of the Lake Traverse

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

Standing Rock Reservation located in this state, or the Turtle Mountain Reservation is

subject to the state's tax or taxes and regulatory requirements of the tax subject to an

agreement.

3. The tax commissioner retains authority to collect, administer, and enforce the taxes

subject to an agreement under this chapter, including the authority to audit, assess,

refund, credit, or determine the exempt or nonexempt status of any transaction, for

taxes collected within the exterior boundaries of the Fort Berthold Reservation, that

portion of the Lake Traverse Reservation located in this state, the Spirit Lake

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

Turtle Mountain Reservation in the manner provided by the applicable state laws.

4. The federal district court for the western division of North Dakota is the venue for any

controversy or claim between the tribe or tribes and the state, arising out of or relating

to an agreement under this chapter.

5. An agreement under this chapter must give the tax commissioner, after consulting with

the governor, and a tribe or tribes the authority to terminate an agreement with or

without cause.

6. An agreement may begin no sooner than the first day of a calendar quarter which is at

least ninety days after the agreement is signed by both parties. The tribe or tribes and

the state must provide the initial population required by section 57-39.10-04 no fewer

than sixty days before the effective date of the agreement.
N.D. Cent. Code § 57-38.6-01 — ND Code / Title 57 / Chapter 57-38.6 / Section 57-38.6-01
57-38.6-01. Definitions
Status: in_force

57-38.6-01. Definitions

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

1. "Agricultural commodity processing facility" means:

a. A facility that through processing involving the employment of knowledge and

labor adds value to an agricultural commodity capable of being raised in this

state; or

b. A livestock feeding, handling, milking, or holding operation that uses as part of its

operation a byproduct produced at a biofuels production facility.

2. "Biofuels production facility" means a corporation, limited liability company,

partnership, individual, or association in this state:

a. Involved in production of diesel fuel containing at least five percent biodiesel or

green diesel as defined in section 57-43.2-01;

b. Involved in the production of corn-based ethanol or cellulose-based ethanol; or

c. Involved in a soybean or canola crushing facility.

3. "Director" means the director of the department of commerce division of economic

development and finance.

4. "Passthrough entity" has the same meaning as in section 57-38-01.

5. "Qualified business" means a cooperative, corporation, partnership, or limited liability

company that:

a. Is incorporated or organized in this state after December 31, 2000, for the primary

purpose of being an agricultural commodity processing facility;

b. Has been certified by the insurance commissioner to be in compliance under the

securities laws of this state; and

c. Has an agricultural commodity processing facility, or intends to locate one, in this

state.

6. "Qualified investment" means an investment in cash or an investment of a fee simple

interest in real property located in this state. For purposes of this chapter, the definition

of real property does not include any personal property that may become a fixture to

the real property, as defined by chapter 41-09, which is added to the real property

following investment of the real property in the qualified business.

7. "Taxpayer" means an individual, estate, trust, corporation, or passthrough entity.
N.D. Cent. Code § 57-34.1-03 — ND Code / Title 57 / Chapter 57-34.1 / Section 57-34.1-03
57-34.1-03. Sourcing rules for mobile telecommunications services
Status: in_force

57-34.1-03. Sourcing rules for mobile telecommunications services

Notwithstanding any other provision of law or any ordinance or resolution of a political

subdivision, including a political subdivision operating under a home rule charter, mobile

telecommunications services provided in a taxing jurisdiction to a customer, the charges for

which are billed by or for the customer's home service provider, are deemed to be provided by

the customer's home service provider. All charges for mobile telecommunications services that

are deemed to be provided by the customer's home service provider under this chapter are

authorized to be subjected to tax, charge, or fee by the taxing jurisdictions whose territorial limits

encompass the customer's place of primary use, regardless of where the mobile

telecommunications services originate, terminate, or pass through, and no other taxing

jurisdiction may impose taxes, charges, or fees on charges for the mobile telecommunications

services.
N.D. Cent. Code § 57-39.2-07 — ND Code / Title 57 / Chapter 57-39.2 / Section 57-39.2-07
57-39.2-07. Sales tax to be added to purchase price and be a debt
Status: repealed

57-39.2-07. Sales tax to be added to purchase price and be a debt

Repealed by I.M. approved November 2, 1976, S.L. 1977, ch. 593, § 6.
N.D. Cent. Code § 57-28-16 — ND Code / Title 57 / Chapter 57-28 / Section 57-28-16
57-28-16. Form of deed to purchaser
Status: in_force

57-28-16. Form of deed to purchaser

The deed which the county shall execute and deliver to the purchaser must be substantially

in the following form:

COUNTY DEED

This indenture made on __________, __________, between the county of

___________, North Dakota, party of the first part, and ____________, party of the second

part, witnesseth:

WHEREAS, the real property hereinafter described was acquired by the county

through tax deed proceedings for the nonpayment of taxes levied and extended against the

property for the years of ______ to ______ inclusive, with interest and penalties, amounting

to the sum of __________ dollars; and

WHEREAS, the real property was offered for sale, and sold, pursuant to authority of

law, on _____________, ______, and at the sale, the second party became the purchaser

of the whole thereof, for the sum of ________ dollars, which has been paid in full;

NOW, THEREFORE, the county as party of the first part, in consideration of the

premises, and pursuant to authority of law, hereby does grant, bargain, sell, and convey to

the second party, the second party's heirs and assigns, that certain real property situated in

the county of ________, North Dakota, described as follows:

To have and to hold the above described real property with all of the appurtenances

thereunto belonging to the party of the second part, ________ heirs and assigns forever.

IN WITNESS WHEREOF ___________ and _____________, as chairman of the

board of county commissioners and county auditor, respectively, of said county, hereby do

set their hands the day and year first above written and do cause the seal of said county to

be affixed thereto.

____________ County,

North Dakota

_____________________________________

Chairman, board of county commissioners

_____________________________________

County auditor

STATE OF NORTH DAKOTA

County of _______________

On _____________, ______, personally appeared before me, a notary public within

the aforesaid county and state, __________ and __________, to me personally known to

be the chairman of the board of county commissioners and the auditor, respectively, of said

county, and acknowledged to me that they executed the foregoing deed for and on behalf of

said county.

_____________________________________

My commission expires _____________. Notary Public, for _________ County, North

Dakota.