N.D. Cent. Code § 57-38.1-20 — ND Code / Title 57 / Chapter 57-38.1 / Section 57-38.1-20
57-38.1-20. Citation
Status: in_force

57-38.1-20. Citation

This chapter may be cited as the "Uniform Division of Income for Tax Purposes Act".
N.D. Cent. Code § 57-43.1-42 — ND Code / Title 57 / Chapter 57-43.1 / Section 57-43.1-42
57-43.1-42. Credit for North Dakota purchases - Refunds
Status: repealed

57-43.1-42. Credit for North Dakota purchases - Refunds

Repealed by S.L. 1999, ch. 526, § 84.
N.D. Cent. Code § 57-15-01.2 — ND Code / Title 57 / Chapter 57-15 / Section 57-15-01.2
57-15-01.2. Limitation on levies by taxing districts without voter approval
Status: in_force

57-15-01.2. Limitation on levies by taxing districts without voter approval

1. a. Notwithstanding that a taxing district may have unused or excess levy authority

under any other provision of law, this section supersedes and limits that authority.

This section may not be interpreted as authority to increase any property tax levy

authority otherwise provided by law and must be applied to limit any property tax

levy authority to which a taxing district may otherwise be entitled. Property taxes

levied in dollars by a taxing district may not exceed the greater of the base year

levy increased by the allowable percentage limit or the adjusted year levy

increased by the allowable percentage limit.

b. Excluding any negative excess percentage increase, a taxing district may carry

forward an excess percentage increase to be used in any of the five succeeding

taxable years. An excess percentage increase may be used only once to increase

the limitation under subdivision a and may not be carried forward beyond five

taxable years. The oldest unused excess percentage increase must be applied

first.

2. The limitation under subsection 1 does not apply to:

a. New or increased property tax levy authority that becomes available to the taxing

district in the current taxable year resulting from:

(1) A change in state law.

(2) Approval by the electors of the taxing district.

b. Property tax levy authority increased above zero mills in the current taxable year

by the governing board of the taxing district, provided the levy authority was not

previously used.

c. Any irrepealable tax to pay bonded indebtedness levied under section 16 of

article X of the Constitution of North Dakota.

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

of the Constitution of North Dakota.

e. The levy, not to exceed one mill, for the Garrison Diversion Conservancy District,

authorized by section 57-15-26.8.

f. Taxes or special assessments levied to pay the principal and interest on any

obligations of any political subdivision, including taxes levied for deficiencies in

special assessment and improvement district funds and revenue bond and

reserve funds.

g. Taxes levied to pay bonds, evidences of indebtedness, or obligations of any

political subdivision, including taxes levied to pay evidences of indebtedness

under chapter 57-47 issued by the Bank of North Dakota from the infrastructure

revolving loan fund.

h. Taxes levied pursuant to law for the proportion of the cost to any taxing district for

a special improvement project by general taxation.

i. Taxes levied under sections 40-24-10, 40-43-01, 57-15-28, 57-15-41, and

57-15-48 and chapter 61-16.1.

j. Taxes levied by a school district under subsection 5 of section 57-15-14.2.

3. a. Except as provided in subdivision b, a majority of the qualified electors in a taxing

district voting on the question at a statewide general election may approve a

ballot measure to authorize the taxing district to impose a property tax levy

exceeding the limitation under subsection 1 for four taxable years at a time,

beginning with the taxable year after the general election during which the ballot

measure was approved. The ballot measure must state the proposed percentage

increase and the proposed dollar amount increase exceeding the limitation under

subsection 1. The procedure under this subsection applies only to authorization

of a property tax levy exceeding the limitation under subsection 1.

b. A majority of the qualified electors in a township voting on the question at an

annual township meeting may approve a property tax levy exceeding the

limitation under subsection 1 for four taxable years at a time, beginning with the

taxable year during which the annual township meeting vote under this

subdivision is held. The notice and voting procedures applicable to the approval

of a township tax levy under section 57-15-19 and approval of increased township

general fund levy authority under section 57-15-20 apply to the vote under this

subsection. The electors of the township voting on the question must be notified

of the proposed percentage increase and the proposed dollar amount increase

exceeding the limitation under subsection 1 before the vote.

4. For taxable year 2025, a city may levy an amount equal to the amount levied in dollars

in the preceding taxable year under sections 40-05-19 and 57-15-42 as part of the levy

under section 57-15-08 without including the dollars levied for this purpose as part of

the limitation under subsection 1.

5. A city or county may not supersede or modify the application of this section under

home rule authority.

6. For purposes of this section:

a. "Adjusted year levy" means amount of property tax levied in dollars by the taxing

district in the preceding taxable year adjusted as follows:

(1) When property and improvements to property which were not taxable in the

preceding taxable year are taxable in the current year, the amount levied in

dollars in the preceding taxable year by the taxing district must be increased

to reflect the taxes that would have been imposed against the additional

taxable valuation attributable to that property at the mill rate applied to all

property in the preceding taxable year, excluding the mill rate associated

with:

(a) Any irrepealable tax levied to pay bonded indebtedness levied under

section 16 of article X of the Constitution of North Dakota.

(b) A tax levied for the one-mill levy for the state medical center

authorized by section 10 of article X of the Constitution of North

Dakota.

(2) When a property tax exemption existed in the preceding taxable year which

has been reduced or no longer exists for the current taxable year, the

amount levied in dollars in the preceding taxable year by the taxing district

must be increased to reflect the taxes that would have been imposed

against the portion of the taxable valuation of the property which is no longer

exempt at the mill rate applied to all property in the preceding taxable year,

excluding the mill rate associated with:

(a) Any irrepealable tax levied to pay bonded indebtedness levied under

section 16 of article X of the Constitution of North Dakota.

(b) A tax levied for the one-mill levy for the state medical center

authorized by section 10 of article X of the Constitution of North

Dakota.

(3) When property that was taxable in the preceding taxable year is not taxable

for the current taxable year, the amount levied in dollars in the preceding

taxable year by the taxing district must be reduced by the amount of taxes

that were imposed against the taxable valuation of that property in the

preceding taxable year.

(4) When a temporary mill levy increase, excluding an increase under this

section, authorized by the electors of the taxing district or mill levy

imposition authority under state law existed in the preceding taxable year

but is no longer applicable or has been reduced, the amount levied in dollars

in the preceding taxable year by the taxing district must be adjusted to

reflect the expired temporary mill levy increase and the eliminated or

reduced mill levy under state law before the percentage increase allowable

under this subsection is applied.

b. "Allowable percentage limit" means three percent.

c. "Base year levy" means the highest amount of property tax levied in dollars by a

taxing district in the three taxable years immediately preceding the current

taxable year.

d. "Excess percentage increase" means the difference, rounded to the nearest

hundredth of a percent, between:

(1) The allowable percentage limit; and

(2) The difference between the actual amount of property tax levied in dollars

and the greater of the base year levy or the adjusted year levy with the

resulting difference under this paragraph divided by the greater of the base

year levy or adjusted year levy.

e. "Proposed percentage increase" means the difference, rounded to the nearest

hundredth of a percent, between:

(1) The difference between the amount of property tax in dollars proposed to be

levied by the governing board of the taxing district and the greater of the

base year levy or the adjusted year levy with the resulting difference under

this paragraph divided by the greater of the base year levy or adjusted year

levy; and

(2) The allowable percentage limit.

f. "Taxing district" means any political subdivision empowered to levy taxes.
N.D. Cent. Code § 57-38-11 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-11
57-38-11. Annual tax on corporations
Status: in_force

57-38-11. Annual tax on corporations

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

its North Dakota income, as hereinafter defined, received by every corporation doing business

in this state.
N.D. Cent. Code § 57-23-07 — ND Code / Title 57 / Chapter 57-23 / Section 57-23-07
57-23-07. County commissioners may compromise tax
Status: in_force

57-23-07. County commissioners may compromise tax

If tax on any real estate remains unpaid after the second Tuesday in December in the year it

is due, the board of county commissioners, subject to the approval of the state tax

commissioner, by reason of depreciation in the value of the property or for other valid cause,

may compromise with the owner of the property by abating a portion of the delinquent taxes,

with any penalty and interest on that portion, on payment of the remainder. The county

commissioners may not compromise the tax after the county auditor has issued a tax deed to

the county.
N.D. Cent. Code § 57-02-08 — ND Code / Title 57 / Chapter 57-02 / Section 57-02-08
57-02-08. Property exempt from taxation
Status: repealed

57-02-08. Property exempt from taxation

All property described in this section to the extent herein limited shall be exempt from

taxation:

1. All property owned exclusively by the United States except any such property which

the state and its political subdivisions are authorized by the laws of the United States

to tax.

2. All property owned by this state, but no lands contracted to be sold by the state shall

be exempt.

3. All property belonging to any political subdivision and the leasehold interest in property

leased by a political subdivision from another political subdivision.

4. Property of Indians if the title of that property is inalienable without the consent of the

United States secretary of the interior.

5. All lands used exclusively for burying grounds or cemeteries.

6. All property belonging to schools, academies, colleges, or other institutions of learning,

not otherwise used with a view to profit, and all dormitories and boarding halls,

including the land upon which they are situated, owned and managed by any religious

corporation for educational or charitable purposes for the use of students in

attendance upon any educational institution, if such dormitories and boarding halls are

not managed or used for the purpose of making a profit over and above the cost of

maintenance and operation.

7. Repealed by S.L. 2011, ch. 445, § 2.

8. Buildings and land belonging to institutions of public charity, including public hospitals

and nursing homes licensed pursuant to section 23-16-01 under the control of religious

or charitable institutions, as provided in this subsection. The exemption under this

subsection includes:

a. Buildings used wholly or in part for public charity, together with the land actually

occupied by the institutions not leased or otherwise used with a view to profit.

b. Up to fifty acres of undeveloped land owned by a public hospital or nursing home

licensed pursuant to section 23-16-01 under the control of a religious or

charitable institution for the purpose of a future building belonging to the public

hospital or nursing home. The exemption under this subdivision expires ten years

after the taxable year in which the property was acquired by the public hospital or

nursing home if construction improvements to accommodate a building belonging

to the public hospital or nursing home have not commenced. For purposes of this

subdivision, "undeveloped land" includes land undergoing construction or

containing improvements to accommodate a building belonging to a public

hospital or nursing home licensed pursuant to section 23-16-01 under the control

of a religious or charitable institution before the building is completed and suitable

for use.

c. A dormitory, dwelling, or residential-type structure, together with necessary land

on which such structure is located, owned by a religious or charitable

organization recognized as tax exempt under section 501(c)(3) of the United

States Internal Revenue Code which is occupied by members of said

organization who are subject to a religious vow of poverty and devote and donate

substantially all of their time to the religious or charitable activities of the owner.

9. a. The land and any buildings on a parcel on which a church building is located, and

which is owned by a religious corporation or organization and used predominantly

for the religious purposes of the organization, must be deemed to be property

used exclusively for religious purposes, and exempt from taxation. The land and

any buildings on a parcel contiguous to the parcel on which a church building is

located, which is owned by a religious corporation or organization, is exempt from

taxation if any building located on the parcel is used predominantly for religious

purposes.

b. If the parsonage and residence of the bishop, priest, rector, minister, or other

clergy is located on property owned by the religious corporation or organization,

which is not adjacent to the church, that residence, with usual outbuildings and

land on which it is located, up to two acres [.81 hectare], must be deemed to be

property used exclusively for religious purposes and is exempt from taxation.

c. Up to twenty acres [8.09 hectares] of undeveloped land owned by a religious

corporation or organization for the purpose of a future church building or buildings

or parsonage and residence as provided in subdivision b is exempt from taxation.

This exemption expires ten years after the taxable year in which the property was

acquired by the religious corporation or organization if construction improvements

to accommodate a church building or parsonage and residence have not

commenced. For purposes of this subdivision, "undeveloped land" includes land

undergoing construction or containing improvements to accommodate a future

church building or parsonage and residence as provided in subdivision b before

the building or parsonage and residence is completed and suitable for use.

d. The exemption for a building used for the religious purposes of the owner

continues to be in effect if the building in whole, or in part, is rented to another

otherwise tax-exempt corporation or organization, provided no profit is realized

from the rent.

10. Property of an agricultural fair association duly incorporated for the purpose of holding

agricultural fairs, and not conducted for the profit of any of its members or

stockholders; provided, that all property described in this subsection shall be subject to

taxation for the cost of fire protection services furnished by any municipal corporation

in which said property is located.

11. Property owned by lodges, chapters, commanderies, consistories, farmers' clubs,

commercial clubs, and like organizations, and associations, grand or subordinate, not

organized for profit, and used by them for places of meeting and for conducting their

business and ceremonies, and all property owned by any fraternity, sorority, or

organization of college students if such property is used exclusively for such purposes;

provided, further, that any portion of such premises not exclusively used for places of

meeting and conducting the business and ceremonies of such organization shall be

subject to taxation.

Provided, further, that if any such organization as contemplated by this

subsection is licensed for the sale of alcoholic beverages as defined by the statutes of

the state of North Dakota, such portion of such premises where such alcoholic

beverages are consumed or sold shall be deemed not to be so used exclusively for

conduct of its business and meeting if such beverages are sold at a profit.

Provided, further, that if food other than that served at lodge functions and

banquets and food sold or consumed in any fraternity or sorority house, is sold at a

profit on the premises, that portion of the premises where such food is sold at a profit

shall be deemed not to be used exclusively for places of meeting or conducting the

business and ceremonies of such organization; provided, that all property described in

this subsection shall be subject to taxation for the cost of fire protection services

furnished by any municipal corporation in which said property is located.

12. Repealed by S.L. 1983, ch. 595, § 3.

13. All land used as a public park or monument ground belonging to any military

organization, and not used for gain.

14. The armory, and land or lots upon which situated, owned by a regiment, battalion, or

company of the North Dakota national guard, and used for military purposes by such

organization.

15. a. All farm structures and improvements located on agricultural lands.

(1) This subsection must be construed to exempt farm buildings and

improvements only, and may not be construed to exempt from taxation

industrial plants, or structures of any kind not used or intended for use as a

part of a farm plant, or as a farm residence.

(2) "Farm buildings and improvements" includes a greenhouse or other building

used primarily for the growing of horticultural or nursery products from seed,

cuttings, or roots, if not used on more than an occasional basis for a

showroom for the retail sale of horticultural or nursery products. A

greenhouse or building used primarily for display and sale of grown

horticultural or nursery products is not a farm building or improvement.

(3) (a) The following structures and improvements are not exempt under this

subsection:

[1] Any structure or improvement used primarily in connection with a

retail or wholesale business other than farming;

[2] Any structure or improvement located on platted land within the

corporate limits of a city, except a structure owned by a farmer,

used exclusively for storage of harvested crops produced by the

farmer or a direct relative of the farmer until the crop is delivered

to the first end-point user, and affixed to land platted and

assessed as agricultural property prior to March 30, 1981;

[3] Any structure or improvement used by a manufacturing facility as

defined in section 19-24.1-01; and

[4] Any structure or improvement located on railroad operating

property subject to assessment under chapter 57-05.

(b) For purposes of this paragraph, "business other than farming"

includes processing to produce a value-added physical or chemical

change in an agricultural commodity beyond the ordinary handling of

that commodity by a farmer prior to sale.

(4) The following factors may not be considered in application of the exemption

under this subsection:

(a) Whether the farmer grows or purchases feed for animals raised on the

farm.

(b) Whether animals being raised on the farm are owned by the farmer.

(c) Whether the farm's replacement animals are produced on the farm.

(d) Whether the farmer is engaged in contract feeding of animals on the

farm.

b. It is the intent of the legislative assembly that this exemption as applied to a

residence must be strictly construed and interpreted to exempt only a residence

that is situated on a farm and which is occupied or used by a person who is a

farmer and that the exemption may not be applied to property which is occupied

or used by a person who is not a farmer. For purposes of this subdivision:

(1) "Farm" means a single tract or contiguous tracts of agricultural land

containing a minimum of ten acres [4.05 hectares] and for which the farmer,

actually farming the land or engaged in the raising of livestock or other

similar operations normally associated with farming and ranching, has

annual gross income from farming activities which is sixty-six percent or

more of annual gross income, including gross income of a spouse if married,

during any of the two preceding calendar years.

(2) "Farmer" means an individual who normally devotes the major portion of

time to the activities of producing products of the soil, with the exception of

marijuana grown under chapter 19-24.1; poultry; livestock; or dairy farming

in such products' unmanufactured state and has received annual gross

income from farming activities which is sixty-six percent or more of annual

gross income, including gross income of a spouse if married, during any of

the two preceding calendar years. For purposes of this paragraph, "farmer"

includes a:

(a) "Beginning farmer", which means an individual who has begun

occupancy and operation of a farm within the two preceding calendar

years; who normally devotes the major portion of time to the activities

of producing products of the soil, poultry, livestock, or dairy farming in

such products' unmanufactured state; and who does not have a

history of farm income from farm operation for each of the two

preceding calendar years.

(b) "Retired farmer", which means an individual who is retired because of

illness or age and who at the time of retirement owned and occupied

as a farmer the residence in which the person lives and for which the

exemption is claimed.

(c) "Surviving spouse of a farmer", which means the surviving spouse of

an individual who is deceased, who at the time of death owned and

occupied as a farmer the residence in which the surviving spouse lives

and for which the exemption is claimed. The exemption under this

subparagraph expires at the end of the fifth taxable year after the

taxable year of death of an individual who at the time of death was an

active farmer. The exemption under this subparagraph applies for as

long as the residence is continuously occupied by the surviving

spouse of an individual who at the time of death was a retired farmer.

(3) "Gross income" means gross income as defined under the federal Internal

Revenue Code and does not include a gain from the sale or exchange of

farm machinery as computed for federal income tax purposes. For purposes

of this paragraph, "farm machinery" means all vehicular implements and

attachment units designed and sold for direct use in planting, cultivating, or

harvesting farm products or used in connection with the production of

agricultural produce or products, livestock, or poultry on farms, which are

operated, drawn, or propelled by motor or animal power. "Farm machinery"

does not include vehicular implements operated wholly by hand or a motor

vehicle that is required to be registered under chapter 57-40.3.

(4) "Gross income from farming activities" means gross income from farming as

defined for purposes of determining if an individual is a farmer eligible to use

the special estimated income tax payment rules for farmers under section

6654 of the federal Internal Revenue Code [26 U.S.C. 6654].

(5) When exemption is claimed under this subdivision for a residence, the

occupant of the residence who it is claimed is a farmer shall provide to the

assessor for the year or years specified by the assessor a written statement

in which it is stated that sixty-six percent or more of the gross income of that

occupant, and spouse if married and both spouses occupy the residence,

was, or was not, gross income from farming activities. The individual

claiming the exemption also shall provide to the assessor, on a form

prescribed by the tax commissioner, the necessary income information to

demonstrate eligibility. Any income information provided to the assessor

regarding eligibility for an exemption claimed under this subdivision is a

confidential record.

(6) For purposes of this subsection, "livestock" includes "nontraditional

livestock" as defined in section 36-01-00.1.

(7) A farmer operating a bed and breakfast facility in the farm residence

occupied by that farmer is entitled to the exemption under this section for

that residence if the farmer and the residence would qualify for exemption

under this section except for the use of the residence as a bed and

breakfast facility.

16. Property now owned, or hereafter acquired, by a corporation organized, or hereafter

created, under the laws of this state for the purpose of promoting athletic and

educational needs and uses at any state educational institution in this state, and not

organized for profit.

17. Moneys and credits, including shares of corporate stock and membership interests in

limited liability companies, except moneyed capital which is so invested or used as to

come into direct competition with money invested in bank stock.

18. Repealed by S.L. 1983, ch. 595, § 3.

19. Repealed by S.L. 1983, ch. 595, § 3.

20. Fixtures, buildings, and improvements up to the amount of valuation specified, when

owned and occupied as a homestead, as hereinafter defined, by any of the following

persons:

a. A paraplegic disabled veteran of the United States armed forces or any veteran

who has been awarded specially adapted housing by the department of veterans'

affairs, or the unremarried surviving spouse if such veteran is deceased, for the

first one hundred twenty thousand dollars of true and full valuation of the fixtures,

buildings, and improvements.

b. Any permanently and totally disabled person who is permanently confined to use

of a wheelchair, or, if deceased, the unremarried surviving spouse of a

permanently and totally disabled person. If the spouse of a permanently and

totally disabled person owns the homestead or if it is jointly owned by them, the

same reduction in assessed valuation applies as long as both reside thereon. The

provisions of this subdivision do not reduce the liability for special assessments

levied upon the homestead. The phrase "permanently confined to use of a

wheelchair" means that the person cannot walk with the assistance of crutches or

any other device and will never be able to do so and that a physician selected by

the local governing board has so certified.

Any person claiming an exemption under this subsection for the first time shall file

with the county auditor an affidavit showing the facts herein required and a description

of the property. The affidavit must be open for public inspection. A person thereafter

shall furnish to the assessor or other assessment officials when requested to do so

any information that is believed will support the claim for exemption for a subsequent

year.

For purposes of this subsection, and except as otherwise provided in this

subsection, "homestead" has the meaning provided in section 47-18-01 except that it

also applies to any person who otherwise qualifies under the provisions of this

subsection whether or not the person is the head of a family. The board of county

commissioners is hereby authorized to cancel the unpaid taxes for any year in which

the qualifying owner has held title to the exempt property.

21. Repealed by S.L. 1983, ch. 595, § 3.

22. All or any part of fixtures, buildings, and improvements upon any nonfarmland up to a

taxable valuation of seven thousand two hundred dollars, owned and occupied as a

home by a blind person. Residential homes owned by the spouse of a blind person, or

jointly owned by a blind person and spouse, shall also be exempt within the limits of

this subsection as long as the blind person resides in the home. For purposes of this

subsection, a blind person is defined as one who is totally blind, has visual acuity of

not more than 20/200 in the better eye with correction, or whose vision is limited in

field so that the widest diameter subtends an angle no greater than twenty degrees.

The exemption provided by this subsection extends to the entire building classified as

residential, and owned and occupied as a residence by a person who qualifies for the

exemption as long as the building contains no more than two apartments or rental

units which are leased.

23. All, or any portion of structural improvements other than paving and surfacing to land

used exclusively for the business of operating an automobile parking lot within a city

open for general public patronage. If a portion of the structure is exempt from taxation

as being open for general public patronage, the amount of such exemption shall be

computed by determining the value of the public parking area in proportion to the total

value of the structure.

24. Repealed by S.L. 1983, ch. 595, § 3.

25. All personal property is exempt except:

a. Personal property of entities, other than railroads, required by section 4 of

article X of the Constitution of North Dakota to be assessed by the state board of

equalization.

b. Any property that is subjected to a tax which is imposed in lieu of ad valorem

taxes.

c. Any particular kind or class of personal property, including mobile homes or

housetrailers, that is subjected to a tax imposed pursuant to any other provision

of law.

26. Fixtures, buildings, and improvements when owned and occupied as a homestead, as

hereinafter defined, by a paraplegic disabled person, or if the person is deceased the

unremarried spouse, if the income from all sources of the person and spouse, or if the

person is deceased the income from all sources of the unremarried surviving spouse,

in the calendar year prior to the year for which the exemption is claimed did not

exceed the maximum amount of income provided in section 57-02-08.1 for receiving a

homestead credit under that section. To obtain the exemption for the first time, a

certificate from a medical doctor who is approved by the board of county

commissioners, accompanied by an affidavit, showing the facts herein required and a

description of the property, must be filed with the county auditor. The affidavit and

accompanying certificate must be opened to public inspection. Any person claiming

the exemption for any year after the first year shall furnish to the assessor or other

assessment officials when requested to do so any information which the person

believes will support the claim for the exemption for any subsequent year. For

purposes of this subsection, "homestead" has the meaning provided in section

47-18-01 except that it also applies to any person who otherwise qualifies under the

provisions of this subsection whether or not the person is the head of a family. The

board of county commissioners is hereby authorized to cancel the unpaid taxes for any

year in which the person has held title to the exempt property.

27. Installations, machinery, and equipment of systems in new or existing buildings or

structures, designed to provide heating or cooling or to produce electrical or

mechanical power, or any combination of these, or to store any of these, by utilization

of solar, wind, or geothermal energy; provided, that if the solar, wind, or geothermal

energy device is part of a system which uses other means of energy, only that portion

of the total system directly attributable to solar, wind, or geothermal energy shall be

exempt. Provided, however, that any exemptions granted by this subsection shall be

valid for a five-year period following installation of any such system and apply only to

locally assessed property. For the purposes of this subsection, solar or wind energy

devices shall have the meaning provided in section 57-38-01.8 and geothermal energy

device means a system or mechanism or series of mechanisms designed to provide

heating or cooling or to produce electrical or mechanical power, or any combination of

these, by a method which extracts or converts the energy naturally occurring beneath

the earth's surface in rock structures, water, or steam.

28. All fixtures, buildings, and improvements owned by any cooperative or nonprofit

corporation organized under the laws of this state and used by it to furnish potable

water to its members and customers for uses other than the irrigation of agricultural

land.

29. Property to which title is held by a city pursuant to chapter 40-57 which is leased to an

entity described in subsection 8 and used by the entity as provided in subsection 8 or

subleased to a public school district for educational purposes; provided, that the entity

is qualified as an exempt organization under section 501(c)(3) of the United States

Internal Revenue Code of 1954, as amended.

30. Property, but not including property used for residential purposes, owned by an

organization described in subsection 9 and leased to a public school district for

educational purposes; provided, that the property had previously been owned and

occupied by the organization for an exempt purpose described in subsection 9 for a

period of at least five years.

31. All group homes owned by nonprofit corporations, not organized with a view to profit

and recognized as tax exempt under section 501(c)(3) of the United States Internal

Revenue Code [26 U.S.C. 501(c)(3)], including those for persons with developmental

disabilities as defined in section 25-01.2-01, and the real property upon which they are

located during the period in which the group homes are under construction or in a

remodeling phase and while they are used as group homes. For the purposes of this

subsection, the term "group home" means a community-based residential home which

provides room and board, personal care, habilitation services, or supervision in a

family environment, and which, once established is licensed by the appropriate North

Dakota licensing authority.

32. Minerals in place in the earth which at the time of removal from the earth are then

subject to taxes imposed under chapter 57-51, 57-61, or 57-65.

33. Property used for athletic or recreational activities when owned by a political

subdivision and leased to a nonprofit corporation organized for the purpose of

promoting public athletic or recreational activities.

34. Any building located on land owned by the state if the building is used at least in part

for academic or research purposes by students and faculty of a state institution of

higher education.

35. Up to one hundred fifty thousand dollars of the true and full value of all new

single-family and condominium and townhouse residential property, exclusive of the

land on which it is situated, is exempt from taxation for the first two taxable years after

the taxable year in which construction is completed and the residence is owned and

occupied for the first time if all of the following conditions are met:

a. The governing body of the city, for property within city limits, or the governing

body of the county, for property outside city limits, has approved the exemption of

the property by resolution. A resolution adopted under this subsection may be

rescinded or amended at any time. The governing body of the city or county may

limit or impose conditions upon exemptions under this subsection, including

limitations on the time during which an exemption is allowed.

b. Special assessments and taxes on the property upon which the residence is

situated are not delinquent.

36. The governing body of the city, for property within city limits, or of the county, for

property outside city limits, may grant a property tax exemption for the portion of

fixtures, buildings, and improvements, used primarily to provide early childhood

services by a corporation, limited liability company, or organization licensed under

chapter 50-11.1 or used primarily as an adult day care center. The exemption applies

regardless of whether the early childhood or adult day care service provider owns the

property. However, this exemption is not available for property used as a residence.

37. a. A pollution abatement improvement. As used in this subsection, "pollution

abatement improvement" means property, exclusive of land and improvements to

the land such as ditching, surfacing, and leveling, that is:

(1) Part of an agricultural or industrial facility which is used for or has for its

ultimate purpose the prevention, control, monitoring, reducing, or eliminating

of pollution by treating, pretreating, stabilizing, isolating, collecting, holding,

controlling, measuring, or disposing of waste contaminants; or

(2) Part of an agricultural or industrial facility and required to comply with local,

state, or federal environmental quality laws, rules, regulations, or standards.

b. The exemption under this subsection applies only to that portion of the valuation

of property attributable to the pollution abatement improvement on which

construction or installation was commenced after December 31, 1992, and does

not apply to the valuation of any property that is not a necessary component of

the pollution abatement improvement. The governing body of the city, for property

within city limits, or the governing board of the county, for property outside city

limits, shall determine whether the property proposed for exemption is a pollution

abatement improvement and may grant an exemption for the pollution abatement

improvement based upon the requirements of this subsection.

38. Property owned by the state upon which payments in lieu of property taxes are made

by the state.

39. Notwithstanding any other law, all property, including any possessory interest therein,

relating to any waterworks, mains, and water distribution system leased to the state, or

any agency or institution of the state, or to a private entity pursuant to subsection 5 of

section 40-33-01, subsection 12 of section 61-24.5-09, or subsection 23 of section

61-35-12, which property is operated by, or providing services to, a municipality or

other political subdivision or agency of the state, or its citizens.

40. Notwithstanding any other law, all property, including any possessory interest therein,

relating to any sewage systems and facilities for the collection, treatment, purification,

and disposal in a sanitary manner of sewage leased to the state, or any agency or

institution of the state, or to a private entity pursuant to section 40-34-19 or

subsection 23 of section 61-35-12, which property is operated by, or providing services

to, a municipality or other political subdivision or agency of the state, or its citizens.

41. Notwithstanding any other law, all property, including any possessory interest therein,

leased to a private entity pursuant to section 54-01-27, which property is operated by,

or providing services to, the state or its citizens.

42. a. New single-family residential property, exclusive of the land on which it is

situated, is exempt from assessment for the taxable year in which construction

began and the next two taxable years, if the property remains owned by the

builder, remains unoccupied, and all of the following conditions are met:

(1) The governing body of the city, for property within city limits, or the

governing body of the county, for property outside city limits, has approved

the exemption of property under this subsection by resolution. A resolution

adopted under this subsection may be rescinded or amended at any time.

The governing body of the city or county may limit or impose conditions

upon exemptions under this subsection, including limitations on the time

during which an exemption is allowed.

(2) Special assessments and taxes on the property upon which the residence is

situated are not delinquent.

b. A builder is eligible for exemption of no more than ten properties under this

subsection in a taxable year within each jurisdiction that has approved the

exemption under this subsection. For purposes of this subsection, "builder"

includes an individual who builds that individual's own residence.

43. All residential rental property, inclusive of land and administrative and auxiliary

buildings, used as affordable housing shall be exempt from taxation for the property's

period of affordability.

a. The property is exempt under this section if the housing finance agency certifies

to the county director of tax equalization that on January 1, 2013, or thereafter,

the residential rental property complies with the following:

(1) The property is subject to and in compliance with a land use restriction

agreement that enumerates the mandatory income and rent restrictions;

(2) The property is owned by a qualified nonprofit entity, as defined in

section 42 of the Internal Revenue Code [26 U.S.C. 42]. If under a

partnership agreement or other legally enforceable instrument, a for-profit

entity, such as a limited partner, has an ownership interest in the property,

then the agreement must provide that the nonprofit entity must have the

right of first refusal in any transfer of the ownership interest in the property.

The partnership agreement or other legally enforceable instrument also

must provide that any transfer of the ownership interest by the for-profit

entity must be without financial gain; and

(3) The general partner or other ownership entity is owned or controlled by a

nonprofit entity or a political subdivision.

b. For projects beginning after December 31, 2012, the exemption begins for the

first taxable year after the owners of the rental property receive a building permit

from the local jurisdiction in which the affordable housing residential rental

property will be located.

c. If part of the residential rental property is not eligible to receive assistance

through local, state, or federal affordable housing programs, the exemption under

this section is calculated by dividing the number of income and rent-restricted

units by the total number of rental units.

d. In lieu of the ad valorem taxes that would otherwise be assessed, the project

owners shall make a payment equal to five percent of the balance of the total

annual rents collected during the preceding calendar year, minus the utility costs

for the property paid by the owner of the property.

e. If an affordable housing rental property fails to comply with the requirements of

this section, or fails to comply with rent and household income restrictions under

a local, state, or federal affordable housing program, on or before March fifteen of

each calendar year, the housing finance agency shall notify the director of tax

equalization and the state supervisor of assessments that the property is no

longer eligible for the exemption.

f. For the purposes of this subsection, "affordable housing" includes property

eligible for or receiving assistance through a local, state, or federal affordable

housing program and in which rent and household income restrictions apply, and

which is owned by nonprofit entities organized for the purpose of providing

affordable housing. Affordable housing is limited to residential rental property

owned by or with a controlling ownership or management interest by an

organization organized and operated exclusively for exempt purposes set forth in

section 501(c)(3) of the Internal Revenue Code [26 U.S.C. 501(c)(3)].
N.D. Cent. Code § 57-38-01.8 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-01.8
57-38-01.8. Income tax credit for installation of geothermal, solar, wind, or biomass energy devices
Status: in_force

57-38-01.8. Income tax credit for installation of geothermal, solar, wind, or biomass

energy devices.

1. A taxpayer filing a North Dakota income tax return pursuant to the provisions of this

chapter may claim a credit against the tax liability under section 57-38-30 for the cost

of a geothermal, solar, or biomass energy device installed before January 1, 2015, in a

building or on property owned or leased by the taxpayer in North Dakota. A wind

energy device on which construction was commenced before January 1, 2015, and

which is installed before January 1, 2017, is eligible for the credit provided in this

section. The credit for a device installed before January 1, 2001, must be in an amount

equal to five percent per year for three years, and for a device installed after

December 31, 2000, must be in an amount equal to three percent per year for five

years of the actual cost of acquisition and installation of the geothermal, solar, wind, or

biomass energy device and must be subtracted from any income tax liability of the

taxpayer as determined pursuant to the provisions of this chapter.

2. For the purposes of this section:

a. "Biomass energy device" means a system using agricultural crops, wastes, or

residues; wood or wood wastes or residues; animal wastes; landfill gas; or other

biological sources to produce fuel or electricity.

b. "Geothermal energy device" means a system or mechanism or series of

mechanisms designed to provide heating or cooling or to produce electrical or

mechanical power, or any combination of these, by a method which extracts or

converts the energy naturally occurring beneath the earth's surface in rock

structures, water, or steam.

c. "Solar or wind energy device" means a system or mechanism or series of

mechanisms designed to provide heating or cooling or to produce electrical or

mechanical power, or any combination of these, or to store any of these, by a

method which converts the natural energy of the sun or wind.

3. If a geothermal, solar, wind, or biomass energy device is a part of a system which uses

other means of energy, only that portion of the total system directly attributable to the

cost of the geothermal, solar, wind, or biomass energy device may be included in

determining the amount of the credit. The costs of installation may not include costs of

redesigning, remodeling, or otherwise altering the structure of a building in which a

geothermal, solar, wind, or biomass energy device is installed.

4. A partnership, subchapter S corporation, limited partnership, limited liability company,

or any other passthrough entity that installs a geothermal, solar, wind, or biomass

energy device in a building or on property owned or leased by the passthrough entity

must be considered to be the taxpayer for purposes of this section, and the amount of

the credit allowed with respect to the entity's investments must be determined at the

passthrough entity level. The amount of the total credit determined at the entity level

must be passed through to the corporate partners, shareholders, or members in

proportion to their respective interests in the passthrough entity.

5. If a taxpayer entitled to the credit provided by this section is a member of a group of

corporations filing a North Dakota consolidated tax return using the combined

reporting method, the credit may be claimed against the aggregate North Dakota tax

liability of all of the corporations included in the North Dakota consolidated return.

6. a. The credit allowed under this section may not exceed the liability for tax under

this chapter. If the amount of credit determined under this section exceeds the

liability for tax under this chapter, the excess may be used as a credit carryover to

each of the five succeeding taxable years.

b. Any excess tax credits earned for wind energy devices installed after

September 30, 2008, and before January 1, 2012, may be used as a credit

carryover to each of the thirty succeeding taxable years.

c. For any tax credits for geothermal, solar, or biomass energy devices installed

after September 30, 2008, and wind energy devices installed after December 31,

2011, the excess may be used as a credit carryover to each of the ten

succeeding taxable years.

7. For geothermal, solar, wind, or biomass energy devices installed after December 31,

2006, if ownership of a device is transferred at the time installation is complete and the

device is fully operational, the purchaser of the device is eligible for the tax credit

under this section. Subsequent purchasers of the device are not eligible for the tax

credit.

8. An individual taxpayer filing a North Dakota return pursuant to the provisions of this

chapter may claim a credit against the tax liability under section 57-38-30.3 for the cost

of a geothermal energy device installed after December 31, 2008, and before

January 1, 2015, in a building or on property owned or leased by the taxpayer in North

Dakota. The credit must be in an amount equal to three percent per year for five years

of the actual cost of acquisition and installation of the geothermal energy device.
N.D. Cent. Code § 57-60-15 — ND Code / Title 57 / Chapter 57-60 / Section 57-60-15
57-60-15. Duty of state treasurer - Allocation to political subdivisions
Status: in_force

57-60-15. Duty of state treasurer - Allocation to political subdivisions

Moneys allocated to counties under the provisions of section 57-60-14 must be apportioned

as follows:

1. Thirty percent of all revenues allocated to any county must be paid by the state

treasurer to the incorporated cities of the county based upon the population of each

incorporated city according to the last official regular or special federal census or the

census taken in accordance with the provisions of chapter 40-02 in case of a city

incorporated subsequent to such census.

2. Forty percent of the revenues allocated to any county must be paid to the county

treasurer who shall deposit it in the county general fund to be used for general

governmental purposes.

3. Thirty percent of all revenues allocated to any county must be apportioned by the state

treasurer to school districts within the county on the average daily membership basis,

as certified to the state treasurer by the county superintendent of schools.
N.D. Cent. Code § 57-28-05 — ND Code / Title 57 / Chapter 57-28 / Section 57-28-05
57-28-05. Form of notice of foreclosure of tax lien service by certified mail
Status: in_force

57-28-05. Form of notice of foreclosure of tax lien service by certified mail

The notice of foreclosure of tax lien which the county auditor is required to serve by certified

mail must be substantially in the following form:

NOTICE OF FORECLOSURE OF TAX LIEN

To ________, the owner of the record title of the real estate hereinafter described, and to all

mortgagees, lienholders, and other persons interested in the real estate:

I, __________, county auditor of ____________ County, North Dakota, give notice that the

real estate hereinafter described has a lien for delinquent taxes against it for the year ________

and unless the tax and special assessments, with interest, penalties, and cost of foreclosure

action are paid on or before October first, after the date of this notice, tax deeds will be issued to

the county, granting to and vesting in it, the absolute title in fee to the real property, subject,

however, to the lien for installments of special assessments certified or to be certified to the

county auditor or which may become due subsequent to the time of service of this notice, and

foreclosing all rights of the owner, mortgagees, lienholders, and other persons interested

therein, as may appear from the records of the recorder and the clerk of the district court of the

county. There is given herewith the description of the parcels of real estate, and set opposite

each description is the amount which will be required to satisfy the tax lien for the year

__________.

The property is described as follows, with the amount required to satisfy the tax lien set out

opposite each description: __________________________________________________

___________________________________________________________________

Given pursuant to authority of law on ______________, ________.

County auditor of __________ County, North Dakota.
N.D. Cent. Code § 57-51-15 — ND Code / Title 57 / Chapter 57-51 / Section 57-51-15
57-51-15. Gross production tax allocation - Report
Status: in_force

57-51-15. Gross production tax allocation - Report

The gross production tax must be allocated monthly as follows:

1. The tax revenue collected under this chapter equal to one percent of the gross value

at the well of the oil and one-fifth of the tax on gas must be deposited with the state

treasurer. The state treasurer shall allocate the funding in the following order:

a. Eight percent of the amount available under this subsection to the North Dakota

outdoor heritage fund, but not in an amount exceeding twenty million dollars per

fiscal year.

b. Four percent of the amount available under this subsection to the abandoned oil

and gas well plugging and site reclamation fund, but not in an amount exceeding

seven million five hundred thousand dollars per fiscal year and not in an amount

that would bring the balance in the fund to more than one hundred million dollars

through June 30, 2027, or to more than fifty million dollars after June 30, 2027.

c. Any remaining revenues pursuant to subsection 3.

d. For purposes of this subsection, "fiscal year" means the period beginning

September first and ending August thirty-first of the following calendar year.

2. The tax revenue collected under this chapter equal to four percent of the gross value

at the well of the oil and four-fifths of the tax on gas must be deposited with the state

treasurer. The state treasurer shall allocate the funding in the following order:

a. The first five million dollars of collections received from a county each fiscal year

is allocated to the county.

b. The remaining revenue collections received from a county each fiscal year are

allocated thirty percent to the county and seventy percent as follows:

(1) Monthly amounts to the hub city funding pool to provide fifteen million four

hundred thousand dollars per fiscal year for the allocations under

paragraph 2 of subdivision a of subsection 5.

(2) Monthly amounts to the hub city school district funding pool to provide

two million one hundred thousand dollars per fiscal year for the allocations

under paragraph 3 of subdivision a of subsection 5.

(3) Monthly amounts to the supplemental school district funding pool to provide

seventy percent of the total amount needed for the allocations under

paragraph 4 of subdivision a of subsection 5.

(4) Monthly amounts to the hub city debt relief funding pool to provide seven

million three hundred fifty thousand dollars per fiscal year for the allocations

under paragraph 2 of subdivision a of subsection 5.

(5) Any remaining revenue collections to the state for the state's allocations

pursuant to subsection 3.

c. For purposes of this subsection, "fiscal year" means the period beginning

September first and ending August thirty-first of the following calendar year.

3. After the allocations under subsections 1 and 2, the amount remaining is allocated first

to provide for deposit of thirty percent of all revenue collected under this chapter in the

legacy fund as provided in section 26 of article X of the Constitution of North Dakota

and the remainder must be allocated to the state general fund. If the amount available

for a monthly allocation under this subsection is insufficient to deposit thirty percent of

all revenue collected under this chapter in the legacy fund, the state treasurer shall

transfer the amount of the shortfall from the state general fund share of oil extraction

tax collections and deposit that amount in the legacy fund.

4. For a county that received less than five million dollars of allocations under

subsection 2 in the most recently completed even-numbered fiscal year before the

start of the biennium, revenues allocated to that county must be distributed by the

state treasurer as follows:

a. Forty-five percent must be distributed to the county treasurer and credited to the

county general fund.

b. Thirty-five percent must be distributed proportionally to school districts within the

county on the average daily attendance distribution basis for kindergarten through

grade twelve students residing within the county, as certified to the state treasurer

by the county superintendent of schools. However, a hub city school district must

be omitted from distributions under this subdivision.

c. Twenty percent must be distributed to the incorporated cities of the county. A hub

city must be omitted from distributions under this subdivision. Distributions among

cities under this subsection must be proportional based upon the population of

each incorporated city according to the last official decennial federal census. In

determining the population of any city in which total employment increases by

more than two hundred percent seasonally due to tourism, the population of that

city for purposes of this subdivision must be increased by eight hundred percent.

d. For purposes of this subsection, "fiscal year" means the period beginning

September first and ending August thirty-first of the following calendar year.

5. For a county that received five million dollars or more of allocations under subsection 2

in the most recently completed even-numbered fiscal year before the start of the

biennium, revenues allocated to that county must be distributed by the state treasurer

as follows:

a. A portion of the revenues from each county must be distributed to a hub city

funding pool, a hub city school district funding pool, a supplemental school district

funding pool, and a hub city debt relief funding pool as follows:

(1) The amount distributed from each county to the funding pools under this

subdivision must be proportional to each county's monthly oil and gas gross

production tax revenue collections relative to the combined total monthly oil

and gas gross production tax revenue collections from all the counties that

receive allocations under this subsection.

(2) The state treasurer shall distribute, to the hub city funding pool, the monthly

amount needed from each county to provide six million six hundred

thousand dollars per fiscal year for the allocations under this paragraph.

(a) The state treasurer shall allocate monthly amounts from the hub city

funding pool to provide a combined total of twenty-two million dollars

per fiscal year to all the hub cities, which includes the fifteen million

four hundred thousand dollars under paragraph 1 of subdivision b of

subsection 2 and the six million six hundred thousand dollars under

this paragraph. The monthly allocation to each hub city must be

proportional to each hub city's impact percentage score, including

fractional percentage points rounded to the nearest tenth of a percent,

relative to the combined total of all the hub cities' impact percentage

scores.

(b) The state treasurer shall calculate the impact percentage score for

each hub city by summing the following:

[1] The percentage of mining, quarrying, and oil and gas extraction

employment relative to the total employment of all industries in

the county in which the hub city is located, based on the most

recent annual data for all ownership types compiled by

job service North Dakota in the quarterly census of employment

and wages, multiplied by forty-five hundredths;

[2] The average of the percentage of mining, quarrying, and oil and

gas extraction employment relative to the total employment of all

industries in each county for all the counties in the human service

region in which the hub city is located, based on the most recent

annual data for all ownership types compiled by job service North

Dakota in the quarterly census of employment and wages,

multiplied by fifteen hundredths;

[3] The percentage of establishments engaged in mining, quarrying,

and oil and gas extraction relative to the total establishments of

all industries in the county in which the hub city is located, based

on the most recent annual data for all ownership types complied

by job service North Dakota in the quarterly census of

employment and wages, multiplied by one-tenth;

[4] The percentage of oil production in the human service region in

which the hub city is located relative to the total oil production in

all the human service regions with hub cities, based on the most

recently available calendar year data compiled by the industrial

commission in a report on the historical barrels of oil produced by

county, multiplied by one-tenth;

[5] The percentage change in population from five years prior for the

hub city, based on the most recent actual or estimated census

data published by the United States census bureau, multiplied by

one-tenth; and

[6] The percentage change in population from five years prior for the

county in which the hub city is located, based on the most recent

actual or estimated census data published by the United States

census bureau, multiplied by one-tenth.

(c) For purposes of this paragraph, "human service region" means the

areas designated by the governor's executive order 1978-12 dated

October 5, 1978.

(3) The state treasurer shall distribute, to the hub city school district funding

pool, the monthly amount needed from each county to provide nine hundred

thousand dollars per fiscal year for the allocations under this paragraph.

(a) The state treasurer shall allocate monthly amounts from the hub city

school district funding pool to provide a combined total of three million

dollars per fiscal year to all the hub city school districts, which includes

the two million one hundred thousand dollars under paragraph 2 of

subdivision b of subsection 2 and the nine hundred thousand dollars

under this paragraph. The monthly allocation to each hub city school

districts must be proportional to each hub city school district's impact

percentage score, including fractional percentage points rounded to

the nearest tenth of a percent, relative to the combined total of all the

hub cities' impact percentage scores.

(b) For the purpose of determining the impact percentage score for each

hub city school district, the state treasurer shall use the same impact

percentage score as the corresponding score calculated for each hub

city in paragraph 2.

(4) The state treasurer shall distribute, to the supplemental school district

funding pool, the monthly amount needed from each county to provide for

thirty percent of the total allocations under this paragraph. To each county

that received more than five million dollars but less than thirty million dollars

of total allocations under subsection 2 in the most recently completed

even-numbered fiscal year before the start of the biennium, the state

treasurer shall allocate a monthly amount from the supplemental school

district funding pool which will be added to the distributions to school

districts under paragraph 2 of subdivision b, as follows:

(a) To each county that received more than five million dollars but not

exceeding ten million dollars of total allocations under subsection 2 in

the most recently completed even-numbered fiscal year before the

start of the biennium, the state treasurer shall allocate a monthly

amount that will provide a total allocation of one million five hundred

thousand dollars per fiscal year. The allocation must be distributed to

school districts within the county pursuant to paragraph 2 of

subdivision b.

(b) To each county that received more than ten million dollars but not

exceeding fifteen million dollars of total allocations under subsection 2

in the most recently completed even-numbered fiscal year before the

start of the biennium, the state treasurer shall allocate a monthly

amount that will provide a total allocation of one million two hundred

fifty thousand dollars per fiscal year. The allocation must be distributed

to school districts within the county pursuant to paragraph 2 of

subdivision b.

(c) To each county that received more than fifteen million dollars but not

exceeding twenty million dollars of total allocations under subsection 2

in the most recently completed even-numbered fiscal year before the

start of the biennium, the state treasurer shall allocate a monthly

amount that will provide a total allocation of one million dollars per

fiscal year. The allocation must be distributed to school districts within

the county pursuant to paragraph 2 of subdivision b.

(d) To each county that received more than twenty million dollars but not

exceeding twenty-five million dollars of total allocations under

subsection 2 in the most recently completed even-numbered fiscal

year before the start of the biennium, the state treasurer shall allocate

a monthly amount that will provide a total allocation of seven hundred

fifty thousand dollars per fiscal year. The allocation must be distributed

to school districts within the county pursuant to paragraph 2 of

subdivision b.

(e) To each county that received more than twenty-five million dollars but

not exceeding thirty million dollars of total allocations under

subsection 2 in the most recently completed even-numbered fiscal

year before the start of the biennium, the state treasurer shall allocate

a monthly amount that will provide a total allocation of five hundred

thousand dollars per fiscal year. The allocation must be distributed to

school districts within the county pursuant to paragraph 2 of

subdivision b.

(5) The state treasurer shall distribute, to the hub city debt relief funding pool,

the monthly amount needed from each county to provide three million

one hundred fifty thousand dollars per fiscal year for the allocations under

this paragraph. At least once per interim, each hub city shall provide a report

to the budget section regarding the use of the funding received under this

section and information on the hub city's outstanding debt, including maturity

dates, interest rates, and annual repayment amounts.

(a) The state treasurer shall allocate monthly amounts from the hub city

debt relief funding pool to provide a combined total of ten million five

hundred thousand dollars per fiscal year to all the hub cities, which

includes the seven million three hundred fifty thousand dollars under

paragraph 4 of subdivision b of subsection 2 and the three million

one hundred fifty thousand dollars under this paragraph. The monthly

allocation to hub cities under this paragraph is:

[1] Seventy and thirteen hundredths percent to Williston;

[2] Nineteen and ninety-four hundredths to Dickinson; and

[3] Nine and ninety-three hundredths to Minot.

(b) A hub city shall use the funding allocated under this paragraph for

debt repayments related to debt incurred between July 1, 2012, and

December 31, 2025, to address impacts from oil and gas

development.

b. After the distributions in subdivision a, each county's remaining revenues must be

distributed as follows:

(1) Sixty percent must be distributed to the county treasurer and credited to the

county general fund.

(2) Five percent must be distributed proportionally to school districts within the

county on the average daily attendance distribution basis for kindergarten

through grade twelve students residing within the county, as certified to the

state treasurer by the county superintendent of schools. However, a hub city

school district must be omitted from distributions under this subdivision.

(3) Twenty percent must be distributed to the incorporated cities of the county. A

hub city must be omitted from distributions under this subdivision.

Distributions among cities under this subsection must be proportional based

upon the population of each incorporated city according to the last official

decennial federal census. In determining the population of any city in which

total employment increases by more than two hundred percent seasonally

due to tourism, the population of that city for purposes of this subdivision

must be increased by eight hundred percent.

(4) Four percent must be allocated among the organized and unorganized

townships of the county. The state treasurer shall allocate the funds

available under this subdivision among townships in proportion to each

township's road miles relative to the total township road miles in the county.

The amount allocated to unorganized townships under this subdivision must

be distributed to the county treasurer and credited to a special fund for

unorganized township roads, which the board of county commissioners shall

use for the maintenance and improvement of roads in unorganized

townships.

(5) Nine percent must be distributed among hub cities. The state treasurer shall

distribute the funds available under this subdivision in proportion to the

amounts the hub cities receive under paragraph 2 of subdivision a.

(6) Two percent must be distributed among hub city school districts. The state

treasurer shall distribute the funds available under this subdivision in

proportion to the amounts the hub city school districts receive under

paragraph 3 of subdivision a.

(7) For purposes of this subsection, "fiscal year" means the period beginning

September first and ending August thirty-first of the following calendar year.
N.D. Cent. Code § 57-08-10 — ND Code / Title 57 / Chapter 57-08 / Section 57-08-10
57-08-10. How often reassessment may be made
Status: in_force

57-08-10. How often reassessment may be made

The power to reassess the property of any company may be exercised as often as may be

necessary until the amount of taxes legally due from any company for any year under the

assessment and taxation laws of this state has been determined finally and definitely. Whenever

any tax or part thereof levied upon the property of any company has been declared illegal and

such tax has been paid and not refunded, the payment so made must be applied, in case of

reassessment, upon said property, and the reassessment of taxes to that extent must be

deemed to be satisfied.
N.D. Cent. Code § 57-15-24 — ND Code / Title 57 / Chapter 57-15 / Section 57-15-24
57-15-24. County mill levy for schools
Status: repealed

57-15-24. County mill levy for schools

Repealed by S.L. 1981, ch. 198, § 18.
N.D. Cent. Code § 57-43.1-17 — ND Code / Title 57 / Chapter 57-43.1 / Section 57-43.1-17
57-43.1-17. Commissioner to audit report and assess tax
Status: in_force

57-43.1-17. Commissioner to audit report and assess tax

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

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

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

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

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

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

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

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

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

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

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

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

period expires later.

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

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

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

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

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

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

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

payment of the tax, use of the fuel for a purpose entitling the claimant to a refund, and

use of the fuel other than in a licensed motor vehicle.

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

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

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

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

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

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

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

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

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

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

upon.

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

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

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

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

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

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

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

by the commissioner and in the manner provided in chapter 28-32.
N.D. Cent. Code § 57-23-08 — ND Code / Title 57 / Chapter 57-23 / Section 57-23-08
57-23-08. Duties of county auditor and county commissioners after abatement action
Status: in_force

57-23-08. Duties of county auditor and county commissioners after abatement action

After the granting of any application for abatement or refund or compromise of any tax, the

county auditor shall correct all tax lists in accordance with the order of abatement or

compromise, and the applicant is relieved of further liability for the tax abated or compromised

and any penalties and interest on the abated or compromised portion of the tax. If the board of

county commissioners disapproves any application for abatement or refund or compromise, in

whole or in part, the reasons for disapproval must be stated thereon, and the applicant may

appeal the rejection of the application for abatement or refund or compromise as provided by

law.
N.D. Cent. Code § 57-38-57 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-57
57-38-57. Secrecy as to returns - Penalty
Status: repealed

57-38-57. Secrecy as to returns - Penalty

The secrecy of returns must be guarded except as follows:

1. a. Except as is otherwise specifically provided by law, the tax commissioner, the tax

commissioner's deputies, agents, clerks, and other officers and employees, may

not divulge nor make known, in any manner, whether or not any report or return

required under this chapter has been filed, the amount of income, or any

particulars set forth or disclosed in any report or return required under this

chapter, including the copy or any portion thereof or information reflected in the

taxpayer's federal income tax return that the tax commissioner may require to be

attached to, furnished with, or included in the taxpayer's state income tax return.

This provision may not be construed to prohibit the publication of statistics, so

classified as to prevent the identification of particular reports or returns, and the

items thereof, or the inspection by the attorney general or other legal

representatives of the state of the report or return of any taxpayer who shall bring

action to set aside or review the tax based thereon, or against whom an action or

proceeding has been instituted to recover any tax or any penalty imposed by this

chapter. This section does not prohibit disclosure of the fact that a report or return

required under this chapter has not been filed if the disclosure is made to further

a tax investigation being conducted by the tax commissioner. Reports and returns

must be preserved for three years and thereafter until the tax commissioner

orders them to be destroyed.

b. A court of competent jurisdiction may issue an order or subpoena directing the tax

commissioner to disclose state tax return information to a local, state, or federal

law enforcement official conducting a criminal investigation if the court determines

that the facts submitted by the applicant satisfy the following:

(1) There is probable cause to believe that a specific criminal act has been

committed and that the return or return information constitutes evidence of a

criminal offense or may be relevant to a matter relating to the commission of

the criminal offense;

(2) The return or return information is sought exclusively for use in a criminal

investigation or proceeding concerning such act; and

(3) The information sought to be disclosed cannot reasonably be obtained

under the circumstances, from another source.

c. Before obtaining an order under this subsection, a law enforcement official may

request information from the tax commissioner as to whether a taxpayer, which is

the subject of a criminal investigation for which a return or return information is or

may be relevant to the commission of a criminal offense, has complied with the

requirements of this chapter. For purposes of this request, the tax commissioner

is limited to stating that the taxpayer has or has not complied with these

requirements.

d. Except as required during court proceedings, tax return information disclosed to

law enforcement under this section remains confidential during an active criminal

investigation, after the investigation, after prosecution concludes, or until the time

period for appeals has expired, whichever is later.

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

3. The tax commissioner, however, may permit the commissioner of internal revenue of

the United States or the proper officer of any state or of the District of Columbia or of

any territory of the United States, imposing an income tax similar to that imposed by

this chapter, or the authorized representative of any such officer or the authorized

agent of the multistate tax commission, to inspect the income tax returns of any

taxpayer, or may furnish to such officer or the officer's authorized representative an

abstract or copy of the return of income of any taxpayer, or supply the officer or

representative with information concerning any item contained in any return, or

disclosed by the report of any investigation of the income, or return of income, of any

taxpayer, but such permission may be granted, or such information furnished, to such

officers or representatives only if the statutes of the United States or of such other

state or of the District of Columbia or of a territory of the United States, as the case

may be, grant substantially similar privileges to the proper officer of this state charged

with the administration of this chapter; provided, that any information furnished or

made available by the tax commissioner to any other person pursuant to this

subsection may be used by such person only for tax administration purposes; and

provided, further, that similar information furnished or made available to the tax

commissioner by a representative or officer of the United States or of any other state

or of the District of Columbia or a territory of the United States may be used by the tax

commissioner only for tax administration purposes.

4. The tax commissioner is hereby authorized to furnish to workforce safety and

insurance, to job service North Dakota, or to the secretary of state, upon their request

a list or lists of employers showing only the names, addresses, and the tax department

file identification numbers of such employers; provided, that any such list may be used

only for the purpose of administering the duties of the requesting governmental unit.

5. Notwithstanding any other provision of law relating to confidentiality of information

contained on returns, the tax commissioner may use information for income and

withholding tax compliance purposes contained on any federal form W-2 or federal

form 1099 filed under subsection 3 or 4 of section 57-38-60, a fiduciary return filed

under section 57-38-07, a return filed by a subchapter S corporation under section

57-38-32, or an information at the source return filed under section 57-38-42.

6. Upon request, the tax commissioner may furnish to the unclaimed property division of

the board of university and school lands, a taxpayer's name, address, and federal

identification number for identifying the taxpayer as the owner of an unclaimed

voucher authorized by the tax commissioner or to locate the apparent owner of

unclaimed property as provided under chapter 47-30.2.

7. The tax commissioner, upon written request from the director of the North Dakota

lottery, may provide a written statement to the director, employees, or agents of the

North Dakota lottery, in which the tax commissioner is limited to stating that the lottery

retailer applicant has complied or not complied with the requirements of this chapter.

The information obtained under this subsection is confidential and may be used for the

sole purpose of determining whether the applicant meets the requirements of

subsections 3, 4, and 5 of section 53-12.1-07.

8. The tax commissioner, upon written request from the secretary of commerce of the

United States, may furnish officers and employees of the bureau of census an

individual taxpayer's identification number and county of residence as reported on the

individual's return. However, any information obtained may be used only for the

purpose of establishing migration methodologies in estimating the annual shifts in the

state's population. A person who receives return information under this subsection may

not disclose the return information to any person other than the taxpayer to whom it

relates except in a form that cannot be associated with, or otherwise identify, directly or

indirectly, a particular taxpayer.

9. The tax commissioner may disclose a taxpayer's name, address, and identification

number to the Bank of North Dakota for the sole purpose of administering the tax

deduction for contributions to the North Dakota higher education savings plan.

10. The tax commissioner may disclose confidential tax information to the insurance

commissioner to be used for the sole purpose of suspending, revoking, placing on

probation, refusing to continue or refusing to issue an insurance producer license,

assessing a civil penalty, or investigating fraudulent insurance acts under the

insurance laws of this state. The tax information may be disclosed only upon written

request that provides the taxpayer's name, federal identification number, and address.

The insurance commissioner may make a written request only if the insurance

commissioner has started an investigation of an applicant or licensee on grounds other

than failure to comply with chapter 57-38 or has started an investigation of a

suspected or actual fraudulent insurance act. Upon receipt of the request, the tax

commissioner may disclose whether the taxpayer has complied with the requirements

of this chapter. If the taxpayer has not complied with these requirements, the tax

commissioner may provide the tax type, the tax period for which a return has not been

filed, and if the taxpayer has failed to pay any tax, the amount of tax, penalty, and

interest owed. The information obtained under this subsection is confidential and may

be used only for the purposes identified in this subsection. For the purposes of this

subsection, a taxpayer is deemed in compliance with this chapter if the taxpayer has

entered an agreement with the tax commissioner to cure the taxpayer's

noncompliance and the taxpayer is current with those obligations under the

agreement.

11. The tax commissioner may provide the department of commerce information obtained

in the administration of the income tax under this chapter. A request by the department

of commerce for information must be in writing and must be limited to information

necessary to evaluate the degree of success and compliance with statutory or

contractual performance standards established for employers who received North

Dakota state economic development assistance. A request under this subsection does

not require the tax commissioner to compile or create a record, including compiling or

creating a record from electronically stored information, which does not exist.

Information received by the department of commerce under this subsection may not

be divulged by the department of commerce except in an aggregate format that does

not permit taxpayer identification and any information contained in the returns or

reports filed by a taxpayer.
N.D. Cent. Code § 57-62-03 — ND Code / Title 57 / Chapter 57-62 / Section 57-62-03
57-62-03. Loans - Terms and conditions - Repayment
Status: in_force

57-62-03. Loans - Terms and conditions - Repayment

The board of university and school lands is authorized to make loans to coal

development-impacted counties, cities, and school districts before or after the beginning of

actual coal mining from moneys deposited in the coal development trust fund established by

subsection 2 of section 57-62-02. Loans made prior to actual mining must be preceded by site

permitting and by beginning actual construction of the mine or its mine mouth facility. Loans may

be made for any purpose for which a grant may be made pursuant to this chapter, but before

making any loan the board of university and school lands shall receive the recommendation of

the energy infrastructure and impact office. The board of university and school lands shall

prescribe the terms and conditions of such loans within the provisions of this chapter and shall

require a warrant executed by the governing body of the county, city, or school district as

evidence of such loan. The warrants must bear interest at a rate not to exceed six percent. The

warrants shall be payable only from the allocations of moneys from the coal development fund

to the borrowing county, city, or school district and shall not constitute a general obligation of the

county, city, or school district nor may such loans be considered as indebtedness of the county,

city, or school district. Loans made in advance of actual coal mining must provide that

repayment is to begin when the borrowing county, city, or school district receives allocations

from the coal development fund. The terms of the loan must provide that not less than ten

percent of each allocation made to the borrowing county, city, or school district pursuant to this

chapter must be withheld by the state treasurer to repay the principal of the warrants and the

interest thereon. The amount withheld by the state treasurer as payment of interest must be

deposited in the general fund and the amount withheld by the state treasurer as payment of

principal must be remitted to the board of university and school lands and deposited by the

board in the trust fund provided for in subsection 2 of section 57-62-02. The warrants executed

by the county, city, or school district have all of the qualities and incidents of negotiable paper

and are not subject to taxation by the state of North Dakota or by any political subdivision

thereof.

The board of university and school lands is authorized to sell such warrants to other parties

and the proceeds of such sale which constitute principal must be deposited in the coal

development trust fund and that which constitutes interest in the general fund. If the future

allocations of moneys to the borrowing county, city, or school district should, for any reason,

permanently cease, the loan shall be canceled except that if the county, city, or school district is

merged with another county, city, or school district which receives an allocation of moneys from

the coal development fund, the surviving county, city, or school district is obligated to repay the

loan from such allocation. If the loan is canceled due to the permanent cessation of allocations

of moneys to the county, city, or school district pursuant to this chapter, the board of university

and school lands shall cancel those warrants it holds from such county, city, or school district

and shall pay from any moneys in the trust fund provided for in subsection 2 of section 57-62-02

the principal and interest, as it becomes due, on those warrants of the county, city, or school

district which are held by another party.
N.D. Cent. Code § 57-39.4-04 — ND Code / Title 57 / Chapter 57-39.4 / Section 57-39.4-04
57-39.4-04. (303) Seller registration
Status: in_force

57-39.4-04. (303) Seller registration

Each member state shall participate in an online sales and use tax registration system in

cooperation with the other member states. Under this system:

1. A seller registering under the agreement may register in one or more of the states

utilizing the central registration system provided in article IV of the agreement.

2. A certified service provider may require a seller registering under the agreement to

register in all of the full-member states as a condition of receiving certified service

provider services.

3. The member states agree not to require the payment of any registration fees or other

charges for a seller registering through the central registration system in a state in

which the seller has no legal requirement to register.

4. A written signature from the seller is not required.

5. An agent may register a seller under uniform procedures adopted by the member

states.

6. A seller may cancel its registration under the system at any time under uniform

procedures adopted by the governing board. Cancellation does not relieve the seller of

its liability for remitting to the proper states any taxes collected.

7. Nothing in this section shall be construed to relieve a seller of any legal obligation it

may have under a state's laws to register in that state or its obligation to collect and

remit taxes for at least thirty-six months in a state and meet all other requirements for

amnesty set out in section 402 of the agreement in order to be eligible for amnesty in

the state.

8. Whenever a state joins the agreement, sellers already registered under the agreement

shall be notified by the governing board and the sellers may elect to also be registered

in the new state.

9. The governing board shall make information available regarding the requirements and

options for filing a simplified electronic return and for filing remittances in any member

state. A member state may provide information to sellers concerning other tax return

filing options in that state.

10. The governing board shall cause the system for registering under the agreement to

include a feature that allows sellers registered under the agreement to update relevant

registration data in the system and have such updated data provided to all affected

states utilizing the system. The governing board shall establish conditions and

procedures to allow states which are not members of the agreement to participate in

the registration system.
N.D. Cent. Code § 57-19-04 — ND Code / Title 57 / Chapter 57-19 / Section 57-19-04
57-19-04. May levy tax beyond levy limitations
Status: repealed

57-19-04. May levy tax beyond levy limitations

Repealed by S.L. 2015, ch. 137, § 38.
N.D. Cent. Code § 57-38.6-03 — ND Code / Title 57 / Chapter 57-38.6 / Section 57-38.6-03
57-38.6-03. Agricultural business investment tax credit
Status: in_force

57-38.6-03. Agricultural business investment tax credit

If a taxpayer makes a qualified investment in a qualified business, the taxpayer is entitled to

a credit against state income tax liability as determined under section 57-38-30 or 57-38-30.3.

1. The amount of the credit to which a taxpayer is entitled is thirty percent of the amount

invested by the taxpayer in qualified businesses during the taxable year.

2. The maximum annual credit a taxpayer may obtain under this section is fifty thousand

dollars and no taxpayer may obtain more than two hundred fifty thousand dollars in

credits under this section over any combination of taxable years. This subsection may

not be interpreted to limit additional investment by a taxpayer for which that taxpayer is

not applying for a credit.

3. The credit under this section may not exceed the liability for tax under chapter 57-38. If

the amount of credit under this section exceeds the liability for tax, the excess may be

carried forward for up to ten taxable years after the taxable year in which the

investment was made.

4. A passthrough entity that invests in a qualified business must be considered to be the

taxpayer for purposes of the investment limitations in this section and, except for the

tax liability limitation under subsection 2, the amount of the credit allowed with respect

to the passthrough entity's investment in a qualified business must be determined at

the passthrough entity level. The amount of the total credit determined at the

passthrough entity level must be allowed to the passthrough entity's partners,

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

passthrough entity.

5. An investment made in a qualified business from the assets of a retirement plan is

deemed to be the retirement plan participant's investment for the purposes of this

chapter if a separate account is maintained for the plan participant and the participant

directly controls where the account assets are invested.

6. The investment must be made on or after the certification effective date and must be at

risk in the business to be eligible for the tax credit under this section. A qualified

investment must be in the form of a purchase of ownership interests or the right to

receive payment of dividends from the business. An investment for which a credit is

received under this section must remain in the business for at least three years. An

investment placed in escrow does not qualify for the credit.

7. The entire amount of an investment for which a credit is claimed under this section

must be expended by the qualified business for plant, equipment, research and

development, marketing and sales activity, or working capital for the qualified

business. Real property that qualifies as an investment must be used in, and be an

integral part of, the qualified business's North Dakota business operations.

8. If the investment is a contribution of real property:

a. The value of the contribution may not exceed the appraised value as established

by a licensed or certified appraiser licensed or certified under the requirements of

sections 43-23.3-04, 43-23.3-04.1, 43-23.3-05, 43-23.3-06, 43-23.3-07,

43-23.3-08, 43-23.3-09, 43-23.3-10, 43-23.3-11, and 43-23.3-12.

b. The value of the contribution must be approved by the governing body of the

qualified business applying the valuation standards set forth in subsection 3 of

section 10-19.1-63.

c. The qualified business receiving the contribution of real property shall provide to

the tax commissioner a copy of the appraised valuation, a copy of the governing

body's resolution approving the value of the contribution, and a copy of the

statement of full consideration within thirty days after the instrument transferring

title to the real property is recorded with the recorder as provided in chapter

47-19.

d. A taxpayer making a contribution of real property is entitled to the tax credit in the

taxable year in which the instrument transferring title to the real property is

recorded with the recorder as provided in chapter 47-19.

9. The tax commissioner may disallow any credit otherwise allowed under this section if

any representation by a business in the application for certification as a qualified

business proves to be false or if the taxpayer or qualified business fails to satisfy any

conditions under this section or any conditions consistent with this section otherwise

determined by the tax commissioner. The amount of any credit disallowed by the tax

commissioner that reduced the taxpayer's income tax liability for any or all applicable

tax years, plus penalty and interest provided under section 57-38-45, must be paid by

the taxpayer.
N.D. Cent. Code § 57-39.2-03.1 — ND Code / Title 57 / Chapter 57-39.2 / Section 57-39.2-03.1
57-39.2-03.1. Separate and additional tax on retail sales
Status: repealed

57-39.2-03.1. Separate and additional tax on retail sales

Repealed by I.M. approved November 2, 1976, S.L. 1977, ch. 593, § 6.
N.D. Cent. Code § 57-15-15 — ND Code / Title 57 / Chapter 57-15 / Section 57-15-15
57-15-15. Exceptions to tax levy limitations in school districts
Status: repealed

57-15-15. Exceptions to tax levy limitations in school districts

Repealed by S.L. 1983, ch. 608, § 22.
N.D. Cent. Code § 57-62-02 — ND Code / Title 57 / Chapter 57-62 / Section 57-62-02
57-62-02. Allocation of moneys in coal development fund
Status: in_force

57-62-02. Allocation of moneys in coal development fund

Moneys deposited in the coal development fund shall be apportioned monthly by the state

treasurer as follows:

1. Fifteen percent must be deposited in a permanent trust fund in the state treasury, to be

known as the coal development trust fund, pursuant to section 21 of article X of the

Constitution of North Dakota. Those funds held in trust and administered by the board

of university and school lands on March 5, 1981, pursuant to section 12, chapter 563,

1975 Session Laws; section 12, chapter 560, 1977 Session Laws; or section 13,

chapter 626, 1979 Session Laws must also be deposited in the trust fund created

pursuant to this subsection. The fund must be held in trust and administered by the

board of university and school lands for loans to coal-impacted counties, cities, and

school districts as provided in section 57-62-03 and for loans to school districts

pursuant to chapter 15.1-36. The board of university and school lands may invest such

funds as are not loaned out as provided in this chapter and may consult with the state

investment board as provided by law. The income, including interest payments on

loans, from the trust must be used first to replace uncollectible loans made from the

fund and the balance must be deposited in the general fund. Loan principal payments

must be redeposited in the trust fund. The trust fund must be perpetual and held in

trust as a replacement for depleted natural resources subject to the provisions of this

chapter and chapter 15.1-36.

2. Fifteen percent must be deposited in the lignite research fund for the purpose of

developing advanced energy technology.

3. Seventy percent must be allocated to the coal-producing counties and must be

distributed among such counties in such proportion as the number of tons [metric tons]

of coal severed at each mining operation bears to the total number of tons [metric

tons] of coal severed in the state during such monthly period. Allocations under

subdivisions a and b must be apportioned by the state treasurer as follows:

a. If the tipple of the currently active coal mining operation in a county is not within

fifteen miles [24.14 kilometers] of another county in which no coal is mined, the

revenue apportioned according to this subdivision must be allocated as follows:

(1) Thirty percent must be paid by the state treasurer to the incorporated cities

of the county based upon the population of each incorporated city according

to the last official regular or special federal census or the census taken in

accordance with the provisions of chapter 40-02 in case of a city

incorporated subsequent to such census.

(2) Forty percent must be paid to the county treasurer who shall deposit it in the

county general fund to be used for general governmental purposes.

(3) Thirty percent must be apportioned by the state treasurer to school districts

within the county on the average daily membership basis, as certified to the

state treasurer by the county superintendent of schools.

b. If the tipple of a currently active coal mining operation in a county is within fifteen

miles [24.14 kilometers] of another county in which no coal is mined, the revenue

from the production not exceeding the production limitation in a calendar year

which is apportioned from that coal mining operation according to this subsection

must be allocated, subject to the definitions of terms and the requirements in

paragraph 4, as provided in this subdivision. For purposes of this subdivision, the

production limitation is three million four hundred thousand tons [3084428.12

metric tons] through calendar year 2017 and three million tons [2721554.22

metric tons] after calendar year 2017. Revenue from production exceeding the

production limitation in a calendar year from that coal mining operation must be

allocated only within the coal-producing county under subdivision a. Allocations

under this subdivision must be made as follows:

(1) Thirty percent must be paid by the state treasurer to the incorporated cities

of the coal-producing county and to any city of a non-coal-producing county

when any portion of the city lies within fifteen miles [24.14 kilometers] of the

tipple of the currently active coal mining operation in the coal-producing

county, based upon the population of each incorporated city according to the

last official regular or special federal census or the census taken in

accordance with the provisions of chapter 40-02 in case of a city

incorporated subsequent to such census.

(2) Forty percent must be divided by the state treasurer between the general

fund of the coal-producing county and the general fund of any

non-coal-producing county when any portion of the latter county lies within

fifteen miles [24.14 kilometers] of the tipple of the currently active coal

mining operation in the coal-producing county. The non-coal-producing

county portion must be based upon the ratio which the assessed valuation

of all quarter sections of land in that county, any portion of which lies within

fifteen miles [24.14 kilometers] of the tipple of the currently active coal

mining operation, bears to the combined assessed valuations of all land in

the coal-producing county and the quarter sections of land in the

non-coal-producing county within fifteen miles [24.14 kilometers] of the

tipple of the currently active coal mining operation. The county director of tax

equalization of the coal-producing county shall certify to the state treasurer

the number of quarter sections of land in the non-coal-producing counties

which lie at least in part within fifteen miles [24.14 kilometers] of the tipple of

the currently active coal mining operation and their assessed valuations.

(3) Thirty percent must be apportioned by the state treasurer to school districts

within the coal-producing county and to school districts in adjoining

non-coal-producing counties when a portion of those school districts' land

includes any of the quarter sections of land certified by the director of tax

equalization to the state treasurer to be eligible to share county funds as

provided for in paragraph 2. The county superintendent of the

non-coal-producing counties shall certify to the state treasurer the number of

students actually residing on these quarter sections lying outside the

coal-producing county and each school district in non-coal-producing

counties shall receive a portion of the money under this paragraph based

upon the ratio of the number of children residing on quarter sections of that

school district within the fifteen-mile [24.14-kilometer] radius of the tipple of

a currently active coal mining operation to the total number of schoolchildren

from the coal-producing county combined with all the schoolchildren certified

to be living on quarter sections within fifteen miles [24.14 kilometers] of the

tipple of the currently active coal mining operation in the coal-producing

county.

(4) For the purposes of this subdivision:

(a) The terms "currently active coal mining operation in a county",

"currently active coal mining operation in the coal-producing county",

and "currently active coal mining operation" mean a coal mining

operation that produced more than one hundred fifty thousand tons

[136077.71 metric tons] of coal in a coal-producing county during the

prior quarterly period.

(b) The term "coal-producing county" means a county in which more than

one hundred fifty thousand tons [136077.71 metric tons] of coal were

mined in the prior quarterly period.

(c) The term "another county in which no coal is mined" means a county

in which not more than seventy-five thousand tons [68038.86 metric

tons] of coal were mined in the prior quarterly period.

(d) The terms "non-coal-producing county" and "non-coal-producing

counties" mean any county in which not more than seventy-five

thousand tons [68038.86 metric tons] of coal were mined in the prior

quarterly period.

(e) In computing each amount to be paid as provided in paragraph 1, 2, or

3 for coal severance tax revenue from coal mined during a monthly

period, the state treasurer shall deduct from the allocation the amount

of coal severance tax revenue, if any, that the governmental body in

the non-coal-producing county received from the coal mined in the

non-coal-producing county during the same monthly period.

(5) The state treasurer shall allocate funds provided by legislative appropriation

to cities, the county general fund, and school districts within a

coal-producing county according to the allocation method provided in

subdivision a in an amount to offset fifty percent of the loss of that county's

share of coal severance tax revenue allocated to a non-coal-producing

county under this subdivision in the previous calendar year for the payments

through calendar year 2018 and to offset thirty percent of the loss of that

county's share of coal severance tax revenue allocated to a

non-coal-producing county under this subdivision in the previous calendar

year for payments after calendar year 2018. The state treasurer shall make

the allocation and distribute the funds, within the limits of legislative

appropriations, under this paragraph during the first month of each calendar

year. The state treasurer shall include in each biennial budget request the

amounts estimated to be necessary for the biennium for purposes of this

paragraph, based on the allocations under this subdivision in the most

recent calendar years.
N.D. Cent. Code § 57-45-02 — ND Code / Title 57 / Chapter 57-45 / Section 57-45-02
57-45-02. Taxes paid by mortgagees or others having liens
Status: in_force

57-45-02. Taxes paid by mortgagees or others having liens

Any person who has a lien by mortgage or otherwise upon any real property that has been

sold for taxes or on which the taxes have not been paid, may redeem from such sale, or may

pay such taxes and the interest, penalty, and costs thereon, and the receipt of the county

treasurer or the certificate of redemption, as the case may be, constitutes an additional lien on

such land to the amount therein stated. The amount so paid and the interest thereon at the rate

specified in the mortgage or other instrument must be collected with, as part of, and in the same

manner as, the amount secured by the original lien.
N.D. Cent. Code § 57-39.4-25 — ND Code / Title 57 / Chapter 57-39.4 / Section 57-39.4-25
57-39.4-25. (324) Rounding
Status: in_force

57-39.4-25. (324) Rounding

1. After December 31, 2005, each member state shall adopt a rounding algorithm that

meets the following criteria:

a. Tax computation must be carried to the third decimal place; and

b. The tax must be rounded to a whole cent using a method that rounds up to the

next cent whenever the third decimal place is greater than four.

2. Each state shall allow sellers to elect to compute the tax due on a transaction on an

item or an invoice basis and shall allow the rounding rule to be applied to the

aggregated state and local taxes. No member state shall require a seller to collect tax

based on a bracket system.
N.D. Cent. Code § 57-38.1-02 — ND Code / Title 57 / Chapter 57-38.1 / Section 57-38.1-02
57-38.1-02. Taxpayers - Applicability
Status: in_force

57-38.1-02. Taxpayers - Applicability

Any taxpayer having income from business activity which is taxable both within and without

this state, including a public utility, shall allocate and apportion the taxpayer's net income as

provided in this chapter.
N.D. Cent. Code § 57-51-19 — ND Code / Title 57 / Chapter 57-51 / Section 57-51-19
57-51-19. Claim for credit or refund
Status: in_force

57-51-19. Claim for credit or refund

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

commissioner may issue a certificate stating therein the facts and the amount of the refund to

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

management and budget, a warrant shall be issued to the taxpayer for the purpose of refunding

any overpayment, duplicate payment, or payment made in error out of the unapportioned gross

production tax in the state treasury and a pro rata share thereof must be charged against the

county entitled to share in the tax. Interest arising from refunds of overpayments, duplicate

payments, and erroneous payments must be allowed and paid at the rate of ten percent per

annum and accrues for payment from sixty days after the due date of the return or after the

return was filed or after the tax was fully paid, whichever comes later.

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

of the due date of the return or three years after the return was filed. However, if there is a

change in tax liability on any return by an amount in excess of twenty-five percent of the amount

of tax liability reported on a return, a claim for refund of tax may be filed within six years after the

due date of the return or six years after the return was filed, whichever period expires last.
N.D. Cent. Code § 57-63-07 — ND Code / Title 57 / Chapter 57-63 / Section 57-63-07
57-63-07. Records required
Status: in_force

57-63-07. Records required

A facility required to pay an assessment under this chapter shall preserve and maintain the

records as the commissioner may require for a period of three years and one month. All records

must be open to examination at any time by the commissioner or any of the commissioner's

duly authorized agents.
N.D. Cent. Code § 57-20-24 — ND Code / Title 57 / Chapter 57-20 / Section 57-20-24
57-20-24. Warrants to be drawn for money due owners
Status: repealed

57-20-24. Warrants to be drawn for money due owners

Repealed by S.L. 1999, ch. 503, § 47.
N.D. Cent. Code § 57-40.5-10 — ND Code / Title 57 / Chapter 57-40.5 / Section 57-40.5-10
57-40.5-10. Penalties
Status: in_force

57-40.5-10. Penalties

1. Any person who violates any of the provisions of this chapter is guilty of a class B

misdemeanor.

2. Any person who fails to submit a purchase certificate or who submits a false or

fraudulent aircraft purchaser's certificate is subject to a penalty of five percent of the

true amount of the tax which was due or five dollars, whichever is greater, plus one

percent of such tax for each month or fraction thereof subsequent to the month in

which the false or fraudulent aircraft purchaser's certificate was furnished to the

director. Any penalty must be paid to the tax commissioner or the director. The director

or the tax commissioner, if satisfied that the delay in payment of the tax was

excusable, may waive, and if paid, refund all or any part of such penalty and interest.

Unpaid penalties may be enforced in the same manner as the tax imposed by this

chapter.

3. Whenever a person, including an aircraft dealer, has collected from a person acquiring

an aircraft, an aircraft excise tax in excess of the amount prescribed or due under this

chapter, and if the person does not refund the excessive tax collected to the person

who remitted it, the person who collected the tax shall pay it to the tax commissioner in

the quarterly period in which the excessive collection occurred. The penalty and

interest provisions of this section apply beginning at termination of each reporting

period.
N.D. Cent. Code § 57-39.2-04 — ND Code / Title 57 / Chapter 57-39.2 / Section 57-39.2-04
57-39.2-04. Exemptions
Status: repealed

57-39.2-04. Exemptions

There are specifically exempted from the provisions of this chapter and from computation of

the amount of tax imposed by it the following:

1. Gross receipts from sales of tangible personal property which this state is prohibited

from taxing under the Constitution or laws of the United States or under the

Constitution of North Dakota.

2. Gross receipts from the sales, furnishing, or service of passenger transportation

service and gross receipts from the sales, furnishing, or service of freight

transportation service when provided by a common carrier.

3. Repealed by S.L. 1971, ch. 567, § 1.

4. a. Gross receipts from sales of tickets, or admissions to state, county, district, and

local fairs.

b. Gross receipts from educational, religious, or charitable activities when the entire

amount of net receipts is expended for educational, religious, or charitable

purposes. The exemption in this subdivision does not apply to:

(1) Gross receipts from taxable sales in excess of ten thousand dollars for an

event not otherwise exempt under subdivision c, d, or e if the activities are

held in a publicly owned facility for which fair market rent has not been paid;

or

(2) Gross receipts from activities if the seller competes with retailers by

maintaining inventory, conducting retail sales on a regular basis from a

permanent or seasonal location, or soliciting sales from a website prepared

for or maintained by the seller.

c. Gross receipts derived by an institution of higher education located in this state

from tickets or admissions to athletic, musical, dramatic, or scholastic events

held, sponsored, hosted, or controlled by the institution of higher education, in

which the primary performers or participants consist of students of an institution

of higher education.

d. Gross receipts derived by any public school district if such receipts are expended

in accordance with section 15.1-07-10 or 15.1-07-11.

e. Gross receipts of a nonprofit music or dramatic arts organization that is exempt

from federal income taxation and is organized and operated for the presentation

of live public performances of musical or theatrical works on a regular basis.

5. Gross receipts from sales of textbooks to regularly enrolled students of a private or

public school and from sales of textbooks, yearbooks, and school supplies purchased

by a private nonprofit elementary school, secondary school, or any other nonprofit

institution of higher learning conducting courses of study similar to those conducted by

public schools in this state.

6. Gross receipts from all sales otherwise taxable under this chapter made to the United

States, an Indian tribe, or to any state, including the state of North Dakota, or any of

the subdivisions, departments, agencies, or institutions of any state. A political

subdivision of another state is exempt under this subsection only if a sale to a North

Dakota political subdivision is treated as an exempt sale in that state. The

governmental units exempted by this subsection must be issued a certificate of

exemption by the commissioner and the certificate must be presented to each retailer

whenever this exemption is claimed. For purposes of this subsection, an Indian tribe

means a tribal government agency, instrumentality, or political subdivision that

performs essential government functions and does not include business entities or

agencies the primary purpose of which is to operate a business enterprise.

7. Gross receipts from the sale of drugs sold under a doctor's prescription.

8. Gross receipts from sales of adjuvants, agrichemical tank cleaners and foam markers,

commercial fertilizers, fungicides, seed treatments, inoculants and fumigants,

herbicides, and insecticides to agricultural or commercial vegetable producers and

commercial applicators; chemicals used to preserve agricultural crops being stored;

and seeds, roots, bulbs, and small plants to commercial users or consumers for

planting or transplanting for commercial vegetable gardens or agricultural purposes.

9. Gross receipts from sales of oxygen sold to any person who purchases it upon the

written order of a doctor for the person's own use for medical purposes.

10. Gross receipts from the sale of motor vehicles, farm machinery, alcoholic beverages,

gasoline, insurance premiums, gaming tickets, or any other article or product, except

as otherwise provided, upon which the state of North Dakota imposes a special tax.

11. Gross receipts from the sale of feed which is fed to poultry or livestock, including

breeding stock and wool-bearing stock, for the purpose of producing eggs, milk, meat,

fibers, or other products for human consumption and the gross receipts from the sale

of feed purchased for the purpose of being fed to draft or fur-bearing animals. The

word "feed" as used herein shall be construed to mean and include only salt, grains,

hays, tankage, oyster shells, mineral supplements, limestone, molasses, beet pulp,

meat and bone scraps, meal, drugs to be used as part of a feed ration, and other

generally recognized animal feeds. The term "feed" includes drugs used as part of a

feed ration, medicants, disinfectants, wormers, tonics, and like items.

12. Gross receipts from a sale otherwise taxable under this chapter made to a person from

an adjoining state which does not impose or levy a retail sales tax, under the following

conditions:

a. The person is in the state of North Dakota for the express purpose of making a

purchase.

b. The person furnishes to the North Dakota retailer a certificate signed by the

person in a form as the commissioner may prescribe reciting sufficient facts

establishing the exempt status of the sale. Unless the certificate is furnished it

must be presumed, until the contrary is shown, that the person was not in the

state of North Dakota for the express purpose of making a purchase.

c. The sale is fifty dollars or more.

13. Gross receipts from the sale of any motor vehicle taxable under the provisions of the

motor vehicle excise tax laws of North Dakota. However, gross receipts from the rental

of any motor vehicle for fewer than thirty days are not exempt but taxes imposed under

home rule authority do not apply to such rentals.

14. Repealed by S.L. 1969, ch. 528, § 24.

15. Gross receipts from sales in which a contractor furnishes to the retailer a certificate

which includes the contractor's license number assigned to the contractor under the

provisions of chapter 43-07. Such certificate shall be in the form prescribed by the

commissioner and shall be furnished by the contractor to the retailer each calendar

year prior to the making of any purchases during such calendar year from the retailer

without liability for paying the tax to the retailer. Any contractor furnishing such

certificate must report and remit the tax to the commissioner on purchases taxable

under this chapter made by the contractor in the same manner as retailers remit such

tax under this chapter.

16. Gross receipts from the sale of newsprint and ink used in the publication of a

newspaper.

17. Gross receipts from the sale of all services furnished by any hospital, infirmary,

sanatorium, nursing home, basic care facility, or similar institution to any patient or

occupant.

18. Repealed by S.L. 1973, ch. 480, § 6.

19. Repealed by S.L. 1971, ch. 555, § 3.

20. Gross receipts from the sale of food supplies to any public school, to any parochial or

private nonprofit school conducting courses of study similar to those conducted by

public schools in this state, or to any nonprofit organization, for use by the public,

parochial, or private school or nonprofit organization in sponsoring or conducting a

lunch program or programs in and for any such public, parochial, or private nonprofit

school.

21. Gross receipts from the leasing or renting of motion picture film to motion picture

exhibitors for exhibition if the sale of tickets or admissions to the exhibition of the film is

subject to the sales tax imposed by this chapter.

22. Gross receipts from the leasing or renting of manufactured homes, modular living

units, or sectional homes, whether or not placed on a permanent foundation, for

residential housing for periods of thirty or more consecutive days and the gross

receipts from the leasing or renting of a hotel or motel room or other accommodations

occupied by the same person or persons for residential housing for periods of thirty or

more consecutive days.

23. Food purchased by a student under a boarding contract with a college, university,

fraternity, or sorority.

24. Gross receipts from all sales when made to an eligible facility or emergency medical

services provider for the use or benefit of its patient or occupant. For the purposes of

this subsection:

a. "Eligible facility" means any hospital, skilled nursing facility, intermediate care

facility, residential end-of-life facility, basic care facility, or any assisted living

facility licensed by the department of health and human services; and

b. "Emergency medical services provider" means an emergency medical services

operation licensed by the department of health and human services under

25. Gross receipts from the sale of Bibles, hymnals, textbooks, and prayerbooks sold to

nonprofit religious organizations.

26. Gross receipts from sales of prosthetic devices, durable medical equipment,

mobility-enhancing equipment, or supplies for ostomy care or bladder dysfunction. For

purposes of this subsection:

a. "Durable medical equipment" means equipment, not including mobility-enhancing

equipment, for home use, including repair and replacement parts for such

equipment, which:

(1) Can withstand repeated use;

(2) Is primarily and customarily used to serve a medical purpose;

(3) Generally is not useful to a person in the absence of illness or injury; and

(4) Is not worn in or on the body.

"Durable medical equipment" includes equipment and devices designed or

intended for ostomy care and management and equipment and devices used

exclusively for a person with bladder dysfunction. An exemption certificate is not

required to obtain exemption. Repair and replacement parts as used in this

definition include all components or attachments used in conjunction with the

durable medical equipment. Repair and replacement parts do not include items

which are for single patient use only.

b. "Mobility-enhancing equipment" means equipment, not including durable medical

equipment sold under a doctor's written prescription, including repair and

replacement parts for mobility-enhancing equipment, which:

(1) Is primarily and customarily used to provide or increase the ability to move

from one place to another and which is appropriate for use either at home or

in a motor vehicle;

(2) Is not generally used by persons with normal mobility; and

(3) Does not include any motor vehicle or equipment on a motor vehicle

normally provided by a motor vehicle manufacturer.

"Mobility-enhancing equipment" includes crutches and wheelchairs for the use of

disabled persons, equipment, including manual control units, van lifts, van door

opening units, and raised roofs for attaching to or modifying a motor vehicle for

use by a permanently physically disabled person, equipment, including elevators,

dumbwaiters, chair lifts, and bedroom or bathroom lifts, whether or not sold for

attaching to real property, for use by a permanently physically disabled person in

that person's principal dwelling, and equipment, including manual control units,

for attaching to or modifying motorized implements of husbandry for use by a

permanently physically disabled person.

c. "Prosthetic device" means a replacement, corrective, or supportive device sold

under a doctor's written prescription, including repair and replacement parts for

such a device, worn on or in the body to:

(1) Artificially replace a missing portion of the body;

(2) Prevent or correct a physical deformity or malfunction; or

(3) Support a weak or deformed portion of the body.

"Prosthetic device" includes artificial devices individually designed, constructed,

or altered solely for the use of a particular disabled person so as to become a

brace, support, supplement, correction, or substitute for the bodily structure,

including the extremities of the individual, artificial limbs, artificial eyes, hearing

aids, and other equipment worn as a correction or substitute for any functioning

portion of the body, artificial teeth sold by a dentist, and eyeglasses when

especially designed or prescribed by an ophthalmologist, physician, oculist, or

optometrist for the personal use of the owner or purchaser.

d. "Supplies for ostomy care or bladder dysfunction" includes:

(1) Supplies designed or intended for ostomy care and management, including

collection devices, colostomy irrigation equipment and supplies, skin

barriers or skin protectors, and other supplies especially designed for use of

ostomates.

(2) Supplies to be used exclusively by a person with bladder dysfunction,

including catheters, collection devices, incontinent pads and pants, adult

diapers, and other items used for the care and management of bladder

dysfunction. For the purposes of this paragraph:

(a) "Adult diapers" means diapers other than children's diapers.

(b) "Children's diapers" means diapers marketed to be worn by children.

(c) "Diaper" means an absorbent garment worn by humans who are

incapable of, or have difficulty, controlling their bladder or bowel

movements.

27. Gross receipts from the sale of electricity.

28. Gross receipts from the leasing or renting of any tangible personal property upon

which a North Dakota sales tax or use tax has been paid or is payable and the retailer

has separately indicated on an invoice, contract, lease agreement, or other supporting

sale document that the retailer paid sales or use tax on the retailer's purchase of the

tangible personal property.

29. Gross receipts from all sales otherwise taxable under this chapter when made to any

nonprofit organization for meals, including the containers, packages, and materials

used for wrapping food items, for delivery to persons who are confined to their homes

by illness or incapacity, including senior citizens and disabled persons, for

consumption by such shut-ins in their homes.

30. Gross receipts from all sales of recreational travel trailers not exceeding eight feet

[2.44 meters] in width or thirty-two feet [9.75 meters] in length which are designed to

be principally used as temporary vacation dwellings when made to persons who are

residents of other states which impose excise taxes upon registration of such

recreational travel trailers.

31. Gross receipts from the sale of money, including all legal tender coins and currency,

and from the sale of precious metal bullion that has been refined to a purity of not less

than nine hundred ninety-nine parts per one thousand and is in such form or condition

that its value depends upon its precious metal content and not its form.

32. Gross receipts from sales to nonprofit voluntary health associations which are exempt

from federal income tax under section 501(c)(3) of the United States Internal Revenue

Code [26 U.S.C. 501(c)(3)]. As used in this subsection, a voluntary health association

is an organization recognized by the internal revenue service, the national health

council, the state tax commissioner, and the North Dakota secretary of state as a

nonprofit organization that is exempt under section 501(c)(3) of the United States

Internal Revenue Code and meets the following requirements: It has been organized

and operated exclusively in providing services for the purposes of preventing and

alleviating human illness and injury. Methods used to obtain these goals would include

education, research, community service, and direct patient services, income being

derived solely from private donations with some exceptions of a minimal membership

fee. Its members are not limited to only individuals, who themselves are licensed or

otherwise legally authorized to render the same professional services as the

organization. The disbursement of funds within a volunteer health association is to be

controlled by a board of directors who work voluntarily and without pay.

33. Repealed by S.L. 2005, ch. 580, § 19.

34. Gross receipts from the sale of byproducts, arising from the processing of agricultural

products, for use in the manufacture or generation of steam or electricity.

35. Gross receipts from the sale of a manufactured home that has been sold, bargained,

exchanged, given away, or transferred by the person who first acquired it from a

retailer in a sale at retail and upon which the North Dakota sales tax has previously

been imposed.

36. Gross receipts from all sales of insulin in all its forms dispensed pursuant to the

direction of a licensed physician, all sales of glucose usable for treatment of insulin

reactions, all sales of urine and blood testing kits and materials, and all sales of insulin

measuring and injecting devices, including insulin syringes and hypodermic needles.

37. Gross receipts from the sale of any aircraft taxable under the provisions of chapter

57-40.5.

38. Gross receipts from all sales of air carrier transportation property subject to ad valorem

property taxation pursuant to the provisions of chapters 57-06, 57-07, 57-08, 57-13,

and 57-32.

39. Gross receipts from sales of tangible personal property consisting of flight simulators

or mechanical or electronic equipment for use in association with a flight simulator.

40. Gross receipts from sales of tickets or admissions to, or sales made at, an annual

church supper or bazaar held in a publicly owned facility. For purposes of this

subsection, "annual" means occurring not more than once in any calendar year.

41. Gross receipts from the initial sale of beneficiated coal.

42. Gross receipts from electronic gaming devices licensed by the attorney general under

43. Gross receipts from all sales made to a nonprofit medical research institute. For

purposes of this subsection, "nonprofit medical research institute" means an institute

that is a member of the association of independent research institutes, which is not a

private foundation, and which is recognized by the internal revenue service as having

exempt status under 26 U.S.C. 501(c)(3).

44. Gross receipts from all sales of coal that is exempt from the coal severance tax.

45. Gross receipts from the sale or lease of farm machinery, farm machinery repair parts,

irrigation equipment, or irrigation equipment repair parts used exclusively for

agricultural purposes.

46. Gross receipts from sales of tangible personal property purchased by a charitable

organization to be awarded as a prize in a raffle conducted in accordance with law if

the winner of the tangible personal property will be subject to sales or use taxes upon

receiving the property.

47. Gross receipts from the sale of lottery tickets under chapter 53-12.1.

48. Gross receipts from all sales of tangible personal property purchased by a commerce

authority and made a part of the infrastructure of a commerce authority, otherwise

taxable under this chapter, if the personal property is placed within the geographic

boundaries of the political subdivisions that created the commerce authority and is

necessary and directly services infrastructure needs of the commerce authority. The

commissioner shall issue a certificate of exemption to a political subdivision exempted

by this subsection, and the political subdivision shall present the certificate of

exemption to each retailer whenever the exemption is claimed.

49. Gross receipts from sales of carbon dioxide used for enhanced recovery of oil or

natural gas or secure geologic storage.

50. Gross receipts from the sale at retail of hydrogen to power an internal combustion

engine or fuel cell and equipment used directly and exclusively in production and

storage of the hydrogen by a hydrogen generation facility in this state. For purposes of

this subsection, "storage" means stationary and portable hydrogen containers or

pressure vessels, piping, tubing, fittings, gaskets, controls, valves, gauges, pressure

regulators, safety relief devices, and other accessories intended for hydrogen storage

containers or pressure vessels.

51. Gross receipts from the sale of equipment to a facility, licensed under section

57-43.2-05, to enable the facility to sell diesel fuel containing at least two percent

biodiesel or green diesel fuel as defined under section 57-43.2-01 by volume.

52. Gross receipts from sales within the boundaries of any reservation in this state to an

individual who resides within the boundaries of any reservation in this state and who is

an enrolled member of a federally recognized Indian tribe.

53. Gross receipts from sales of natural gas or sales of fuels used for heating purposes.

54. Gross receipts from the sale of items delivered electronically, including specified digital

products. For purposes of this subsection:

a. "Specified digital products" means:

(1) "Digital audio-visual works" which means a series of related images which,

when shown in succession, impart an impression of motion, together with

accompanying sounds, if any;

(2) "Digital audio works" which means works that result from the fixation of a

series of musical, spoken, or other sounds, including ringtones; and

(3) "Digital books" which means works that are generally recognized in the

ordinary and usual sense as books.

b. For purposes of the definition of "specified digital products", "transferred

electronically" means obtained by the purchaser by means other than tangible

storage media.

c. For purposes of the definition of "digital audio work", "ringtones" means digitized

sound files that are downloaded onto a device and which may be used to alert the

customer with respect to a communication.

d. "Specified digital products" may not be construed to include prewritten computer

software as that term is defined in subdivision g of subsection 1 of section

57-39.2-02.1.

55. Gross receipts from memberships, admissions, and entrance fees to activities and

events organized and operated by nonprofit social and recreation clubs organized

under section 501(c)(7) of the Internal Revenue Code [26 U.S.C. 501(c)(7)] and

operated solely by nonsalaried officers and staff.

56. Gross receipts from the sale of any potash or byproducts taxable under chapter 57-65.

57. Gross receipts from coin-operated amusement or entertainment machines.

58. (Contingent effective date - See note) Gross receipts from sales of liquefied natural

gas used for agricultural, industrial, or railroad purposes as defined in section

57-43.2-01.

59. Gross receipts from all sales of commemorative memorial coins under section

37-18-15.

60. a. Gross receipts from sales to a senior citizen organization that provides

informational, health, welfare, counseling, and referral services for senior citizens

in this state if the senior citizen organization:

(1) Is recognized by the internal revenue service as having exempt status under

26 U.S.C.501(c)(3);

(2) Is recognized by the secretary of state as a charitable organization; and

(3) Either:

(a) Provides services through the aging services division of the

department of health and human services;

(b) Receives grant funds through the department of transportation which

are used for enhanced mobility of seniors and individuals with

disabilities; or

(c) Provides services through a contract with the department of health

and human services as a program of all-inclusive care for the elderly.

b. The department of health and human services and the department of

transportation shall notify the tax commissioner if a senior citizen organization no

longer meets the criteria in paragraph 3 of subdivision a.

61. Gross receipts from sales of children's diapers as defined in subdivision d of

subsection 26 of section 57-39.2-04.

62. Gross receipts from sales when made to a fire department for the purpose of providing

fire protection services. For purposes of this subsection, "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 § 57-15-26.2 — ND Code / Title 57 / Chapter 57-15 / Section 57-15-26.2
57-15-26.2. Limitations in vector control districts
Status: in_force

57-15-26.2. Limitations in vector control districts

Vector control district levies are limited to a tax levy not exceeding one mill on the dollar of

taxable valuation in the district in accordance with sections 23-24-08 and 23-24-09.
N.D. Cent. Code § 57-40.5-05 — ND Code / Title 57 / Chapter 57-40.5 / Section 57-40.5-05
57-40.5-05. Presentation of aircraft purchaser's certificate to director
Status: in_force

57-40.5-05. Presentation of aircraft purchaser's certificate to director

No registration may be issued by the director for an aircraft until the applicant presents a

properly executed aircraft purchaser's certificate with the application for registration. If a

registration application is made for an aircraft that has been previously registered in this state

and the applicant is the same person in whose name the registration had previously been

issued, the aircraft purchaser's certificate need not be submitted to the director.
N.D. Cent. Code § 57-02-18.7 — ND Code / Title 57 / Chapter 57-02 / Section 57-02-18.7
57-02-18.7. Effect of prior livestock assessment
Status: repealed

57-02-18.7. Effect of prior livestock assessment

Repealed by S.L. 1971, ch. 538, § 1.
N.D. Cent. Code § 57-43.2-11.1 — ND Code / Title 57 / Chapter 57-43.2 / Section 57-43.2-11.1
57-43.2-11.1. Report by terminal operator required
Status: in_force

57-43.2-11.1. Report by terminal operator required

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

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

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

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

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

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

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

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

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

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

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

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

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

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

commissioner and may include:

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

the position holder.

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

position holder.

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

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

for each position holder.

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

declaration that it is made under penalties of perjury. The tax commissioner may

prescribe alternative methods for signing, subscribing, or verifying a return filed by

electronic means, including telecommunications, that shall have the same validity and

consequence as the actual signature and written declaration for a paper return.
N.D. Cent. Code § 57-43.1-01 — ND Code / Title 57 / Chapter 57-43.1 / Section 57-43.1-01
57-43.1-01. Definitions
Status: in_force

57-43.1-01. Definitions

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

1. "Agricultural purpose" means the science, art, and business of farming. It includes

raising crops, ranching, beekeeping, tree nurseries, agricultural units of colleges and

universities, custom combining, manure spreading, and stack moving operations. Fuel

used for an agricultural purpose includes fuel used in a vehicle, engine, or machine,

movable or immovable, operated in whole or in part by internal combustion. It does not

include fuel used to operate a licensed motor vehicle.

2. "Commissioner" means the state tax commissioner.

3. "Common carrier" or "contract carrier" means a person involved in the movement of

motor vehicle fuel from a terminal or movement of motor vehicle fuel imported into this

state, who is not an owner of the motor vehicle fuel.

4. "Consumer" means a user of motor vehicle fuel, including any person purchasing

motor vehicle fuel in this state for use in a licensed motor vehicle; any person

importing motor vehicle fuel into this state or purchasing motor vehicle fuel in this state

for use as heating fuel or for an agricultural, industrial, or railroad purpose; or any

person purchasing motor vehicle fuel in this state for use in recreational or any other

types of motor vehicles. It does not include a person importing or purchasing motor

vehicle fuel for resale.

5. "Destination state" means any state, territory, foreign country, or sovereign nation to

which motor vehicle fuel is directed for delivery into a storage facility, receptacle,

container, or any type of transportation equipment, for purposes of resale or use.

6. "Director" means the director of the department of transportation.

7. "Distributor" means a person, other than a retailer, who acquires motor vehicle fuel

from a supplier for subsequent wholesale distribution in bulk or transport load by truck,

railcar, or in a barrel, drum, or other receptacle.

8. "Export" means the delivery of motor vehicle fuel across the boundaries of this state

from a place of origin in this state by or for a refiner, supplier, or distributor.

9. "Exporter" means a refiner, supplier, or distributor who exports motor vehicle fuel out of

this state in bulk or transport load by truck, railcar, or in a barrel, drum, or other

receptacle.

10. "Gallon" means a United States gallon [3.79 liters] measured on a gross volume basis.

11. "Gross volume" means measurement in United States gallons [liters] without

temperature or barometric adjustments.

12. "Import" means the delivery of motor vehicle fuel across the boundaries of this state

from a place of origin outside this state by a refiner, supplier, distributor, or consumer.

13. "Importer" means a refiner, supplier, distributor, or consumer who imports motor

vehicle fuel into this state in bulk or transport load by truck, railcar, or in a barrel, drum,

or other receptacle.

14. "Industrial purpose" means:

a. A manufacturing, warehousing, or loading dock operation;

b. Construction;

c. Sand and gravel processing;

d. Well drilling, well testing, or well servicing;

e. Maintenance of business premises, golf courses, or cemeteries;

f. A commercial or contract painting operation;

g. Electrical services;

h. A refrigeration unit on a truck;

i. A power-take-off unit; and

j. Other similar business activity.

Fuel used for an industrial purpose includes fuel used in a vehicle, engine, or machine,

movable or immovable, operated in whole or in part by internal combustion. It does not

include heating fuel, fuel used for an agricultural purpose, fuel used for a railroad

purpose, or fuel used to operate a licensed motor vehicle.

15. "Interstate motor carrier" means any person importing motor vehicle fuel into this state

in the fuel supply tank or tanks of any motor vehicle or combination of vehicles used,

designed, or maintained for transportation of persons or property and; having two

axles and a gross weight exceeding twenty-six thousand pounds [1179.3401

kilograms]; or having three or more axles regardless of weight; or is used in

combination when the weight of such combination exceeds twenty-six thousand

pounds [1179.3401 kilograms] gross vehicle weight. In the case of motor vehicles that

are leased or rented, the interstate motor carrier means the lessee or renter unless the

director has designated the lessor, renter, or some other person as the interstate motor

carrier.

16. "Licensed motor vehicle" means any motor vehicle required to be licensed for

operation upon public roads or highways, but does not include a vehicle with a

permanently mounted manure spreader or stack moving unit.

17. "Motor vehicle" means a vehicle, engine, or machine, movable or immovable, operated

in whole or in part by internal combustion using one or more of the motor vehicle fuels

defined in this chapter, but does not include aircraft.

18. "Motor vehicle fuel" means all products commonly or commercially known or sold as

gasoline, including casinghead and absorption or natural gasoline, regardless of their

classifications or uses, and any liquid which, when subjected to distillation in

accordance with the standard method of test for distillation of gasoline, naphtha,

kerosene, and similar petroleum products (American society for testing materials

designation D-86), shows not less than ten percent distilled (recovered) below three

hundred forty-seven degrees Fahrenheit [175 degrees Celsius] and not less than

ninety-five percent distilled (recovered) below four hundred sixty-four degrees

Fahrenheit [240 degrees Celsius] but does not include aviation fuel or fuel used as a

component of or additive to another product when the use is not intended to result in

combustion. It includes agriculturally derived alcohol blended with gasoline, used in a

pure state, or if blended with another agriculturally derived liquid.

19. "Person" means every individual, partnership, firm, association, joint venture,

corporation, limited liability company, estate, business trust, receiver, or any other

group or combination acting as a unit.

20. "Physical inventory reading" means a measurement of motor vehicle fuel available for

distribution in a terminal, an underground storage tank, an aboveground storage tank,

or in a tank wagon, bulk delivery vehicle, railcar, barrel, drum, or other receptacle.

21. "Position holder" means a person holding an inventory position of motor vehicle fuel in

a terminal as reflected on the records of the terminal operator, a person holding the

inventory position when that person has a contractual agreement with the terminal

operator for the use of storage facilities or terminaling services at a terminal, and a

terminal operator who owns motor vehicle fuel in a terminal.

22. "Public road or highway" means every way or place generally open to the use of the

public as a matter of right, for the purpose of motor vehicle travel, notwithstanding that

it may be temporarily closed or subject to restricted travel due to construction,

reconstruction, repair, or maintenance.

23. "Rack" means a mechanism used to dispense motor vehicle fuel from a terminal.

24. "Refiner" means a person who produces, manufactures, or refines motor vehicle fuel

in this state or a person who produces alcohol or alcohol derivative substances in this

state for blending with motor vehicle fuel.

25. "Retail location" means a site at which motor vehicle fuel is dispensed through a pump

from an underground or aboveground storage tank into the supply tank of a motor

vehicle.

26. "Retailer" means a person who acquires motor vehicle fuel from a supplier or

distributor for resale to a consumer at a retail location.

27. "Sale" means, with respect to motor vehicle fuel, the transfer of title or possession,

exchange, or barter, conditional or otherwise, in any manner or by any means, for a

consideration.

28. "Supplier" means a refiner who distributes motor vehicle fuel from a terminal in this

state, or a person who acquires motor vehicle fuel by pipeline from a state, territory, or

possession of the United States or from a foreign country, for storage at and

distribution from a terminal or a person who acquires motor vehicle fuel by truck or

railcar for storage at and distribution from a terminal in this state.

29. "Taxpayer" means a refiner, supplier, distributor, importer, exporter, terminal operator,

or retailer.

30. "Terminal" means a motor vehicle fuel storage and distribution facility that is supplied

by a refinery or pipeline and from which the motor vehicle fuel may be removed from

the rack.

31. "Terminal operator" means a person who by ownership or contractual agreement is

charged with the responsibility for, or physical control over, and operation of a terminal.

If a terminal is owned by coventurers, "terminal operator" means the person appointed

to exercise the responsibility for, or physical control over, and operation of the terminal.

32. "Wholesale distribution" means the sale of motor vehicle fuel by a supplier or

distributor.
N.D. Cent. Code § 57-28-22 — ND Code / Title 57 / Chapter 57-28 / Section 57-28-22
57-28-22. Sale of property owned by county more than ten years
Status: in_force

57-28-22. Sale of property owned by county more than ten years

The board of county commissioners may sell property acquired by the county at tax sale or

by foreclosure of tax lien more than ten years ago without further notice.
N.D. Cent. Code § 57-01-11.1 — ND Code / Title 57 / Chapter 57-01 / Section 57-01-11.1
57-01-11.1. Reports on auditing enhancement program and settlement of tax assessments
Status: repealed

57-01-11.1. Reports on auditing enhancement program and settlement of tax

assessments.

Repealed by S.L. 1997, ch. 445, § 4.
N.D. Cent. Code § 57-15-11 — ND Code / Title 57 / Chapter 57-15 / Section 57-15-11
57-15-11. Park district tax levies
Status: in_force

57-15-11. Park district tax levies

The board of park commissioners, in levying park district taxes, is limited by the amount

necessary to meet the appropriations included in the park district budget for the ensuing fiscal

year, and to provide a reserve fund as limited in this chapter, together with a tax sufficient in

amount to pay the interest on the bonded debt of the municipality and to provide a sinking fund

to pay the principal at maturity.
N.D. Cent. Code § 57-43.2-09 — ND Code / Title 57 / Chapter 57-43.2 / Section 57-43.2-09
57-43.2-09. Revocation of license - Hearing to show cause - Reinstatement
Status: in_force

57-43.2-09. Revocation of license - Hearing to show cause - Reinstatement

1. The commissioner may revoke a license for reasonable cause. Before revoking a

license, the commissioner shall grant a hearing in accordance with the provisions of

chapter 28-32 to allow the person to show cause why the license should not be

revoked. Written notice of a hearing must be served on the person at least ten days

prior to the date established for the hearing.

2. Before a new license may be issued to a person who is obligated to remit the tax

imposed by this chapter and whose license was revoked, the person shall pay to the

commissioner the amount of any delinquent tax, penalties, and interest remaining

unpaid and must file with the commissioner a surety bond upon which the person is

the principal. The bond must be in an amount determined by the commissioner but not

less than one thousand dollars. The bond must be payable to the commissioner and

be conditioned upon the timely filing of required tax reports and the timely payment of

the full amount of the tax due as required under this chapter. If the person fails to file

the required report or to timely pay the full amount of the tax due, the commissioner

may require an increase in the amount of the surety bond conditioned to secure at all

times the payment of any tax due to the state under this chapter.
N.D. Cent. Code § 57-15-03 — ND Code / Title 57 / Chapter 57-15 / Section 57-15-03
57-15-03. State tax levy
Status: repealed

57-15-03. State tax levy

Repealed by S.L. 1981, ch. 567, § 2.
N.D. Cent. Code § 57-51.2-02 — ND Code / Title 57 / Chapter 57-51.2 / Section 57-51.2-02
57-51.2-02. Agreement requirements
Status: in_force

57-51.2-02. Agreement requirements

An agreement under this chapter is subject to the following:

1. The only taxes subject to agreement are the state's oil and gas gross production and

oil extraction taxes attributable to production from wells located within the exterior

boundaries of the reservation and wells located on trust properties outside reservation

boundaries. For purposes of this chapter, "trust properties outside reservation

boundaries" means land in this state located outside the exterior boundaries of a

reservation which are held in trust by the United States for any Indian tribe or owned

by an Indian tribe or tribal member subject to a restriction against alienation imposed

by the United States.

2. The state's oil and gas gross production tax under chapter 57-51 must apply to all

wells located within the reservation and on trust properties outside reservation

boundaries.

3. The state's oil extraction tax under chapter 57-51.1 as applied to oil and gas

production attributable to trust lands on the reservation and on trust properties outside

reservation boundaries may not exceed six and one-half percent but may be reduced

through negotiation between the governor and the tribal governing body.

4. Any exemptions for oil and gas production from trust lands under chapters 57-51 and

57-51.1 do not apply to production within the boundaries of the reservation and on

trust properties outside reservation boundaries except as otherwise provided in the

agreement.

5. The allocation of revenue from oil and gas gross production and oil extraction taxes on

the reservation must be as follows:

a. Production attributable to trust lands. The tribe must receive eighty percent of the

total revenues, and be subject to all applicable exemptions from all oil and gas

gross production and oil extraction taxes attributable to production from trust

lands on the reservation and on trust properties outside reservation boundaries.

The state must receive the remainder.

b. All other production. The tribe must receive twenty percent of the total oil and gas

gross production and oil extraction taxes collected, and be subject to all

applicable exemptions, from all production attributable to nontrust lands on the

reservation in lieu of the application of tribal fees and taxes related to production

on such lands. The state must receive the remainder.

c. The state's share of the oil and gas gross production tax revenue as divided in

subdivisions a and b is subject to distribution among political subdivisions as

provided in chapter 57-51.

6. An oil or gas well that is drilled and completed during the time of an agreement under

this chapter must be subject to the terms of the agreement for the life of the well.

7. The tribal governing body must agree not to impose a tribal tax or any fee on future

exploration and production of oil and gas on the reservation and on trust properties

outside reservation boundaries during the term of the agreement.

8. To address situations in which the tax commissioner refunds taxes to a taxpayer, the

agreement must allow the tax commissioner to offset future distributions to the tribe.

9. The tax commissioner must retain authority to administer and enforce chapters 57-51

and 57-51.1 as applied to wells subject to any agreement authorized by this chapter.

10. An oil or gas well that is drilled and completed during the time an agreement under this

chapter is in effect is subject to state regulatory provisions for the life of the well in

addition to any other applicable regulatory provisions.

11. The federal district court for the northwestern division of North Dakota is the venue for

any dispute arising from a revenue-sharing agreement between the state and the

Three Affiliated Tribes or between the state and the Turtle Mountain Band of Chippewa

Indians. The federal district court for the southwestern division of North Dakota is the

venue for any dispute arising from a revenue-sharing agreement between the state

and the Standing Rock Sioux Tribe.

12. The agreement must require that the tribal governing body report annually to the

budget section of the legislative management and that the report:

a. Identifies projects totaling investment of at least ten percent of tribal oil and gas

gross production and oil extraction tax receipts of the tribe for that year in

essential infrastructure.

b. At a minimum, informs the budget section of tribal investments in essential

infrastructure and fees, expenses, and charges the tribe imposes on the oil

industry.
N.D. Cent. Code § 57-38-65 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-65
57-38-65. Exemption
Status: in_force

57-38-65. Exemption

No transportation company is required to deduct and withhold with respect to wages paid to

nonresident employees for work performed within North Dakota but whose total work during any

one payroll period is performed within more than one state; provided, however, that any such

employee furnish a certificate to the state tax commissioner that the employee will be taxable

with respect to all such wages earned in North Dakota pursuant to this chapter.
N.D. Cent. Code § 57-43.2-02.4 — ND Code / Title 57 / Chapter 57-43.2 / Section 57-43.2-02.4
57-43.2-02.4. Special fuels tax exemption for hydrogen
Status: in_force

57-43.2-02.4. Special fuels tax exemption for hydrogen

Expired under S.L. 2005, ch. 575, § 3.
N.D. Cent. Code § 57-43.1-43 — ND Code / Title 57 / Chapter 57-43.1 / Section 57-43.1-43
57-43.1-43. Importer for use tax, reports, payments, records, penalties, disposition of funds, audits, and assessments
Status: repealed

57-43.1-43. Importer for use tax, reports, payments, records, penalties, disposition of

funds, audits, and assessments.

Repealed by S.L. 1999, ch. 526, § 84.
N.D. Cent. Code § 57-38.1-17.3 — ND Code / Title 57 / Chapter 57-38.1 / Section 57-38.1-17.3
57-38.1-17.3. Taxation of single-member limited liability companies
Status: in_force

57-38.1-17.3. Taxation of single-member limited liability companies

For purposes of this chapter, a limited liability company having a single member that is

formed under either the laws of this state or under similar laws of another state and that is

considered to be a corporation for federal income tax purposes is considered to be a

corporation for state tax purposes. A limited liability company having a single member that is not

treated as a corporation for federal income tax purposes is disregarded as an entity separate

from its owner for state tax purposes.
N.D. Cent. Code § 57-23-09 — ND Code / Title 57 / Chapter 57-23 / Section 57-23-09
57-23-09. Procedure when refund is made
Status: in_force

57-23-09. Procedure when refund is made

When any application for refund is granted, the county auditor shall issue and deliver to the

applicant a warrant drawn on the county treasurer for the amount ordered refunded, and the

county treasurer shall refund the same, and shall write opposite such tax in the treasurer's list

the word "refund", with the date and the number of the warrant. The amount so refunded must

be charged to the state, county, city, township, school district, park district, or any other taxing

district, which may have received any part of such money, in proportion to the levies for the year

for which the tax was extended. The refund must include any penalties and interest previously

paid on the portion of any tax abated or compromised.
N.D. Cent. Code § 57-22-15 — ND Code / Title 57 / Chapter 57-22 / Section 57-22-15
57-22-15. Tax receipt required for shipment of emigrant movables
Status: repealed

57-22-15. Tax receipt required for shipment of emigrant movables

Repealed by S.L. 1963, ch. 375, § 6.
N.D. Cent. Code § 57-20-07.3 — ND Code / Title 57 / Chapter 57-20 / Section 57-20-07.3
57-20-07.3. Centrally assessed company credit against payments in lieu of taxes
Status: in_force

57-20-07.3. Centrally assessed company credit against payments in lieu of taxes

1. The owner, operator, or lessee of transmission lines, for which payments in lieu of

property taxes are assessed by the state board of equalization under section

57-06-17.3, is entitled to a credit against tax in the amount provided in subsection 3.

The credit for each transmission company must be allocated to the counties in the

same manner as the tax collected from that company is allocated.

2. The owner, operator, or lessee of electric transmission or distribution property, for

which payments in lieu of property taxes are assessed by the state board of

equalization under sections 57-33.2-02 or 57-33.2-03, is entitled to a credit against the

transmission or distribution tax in the amount provided in subsection 3. The credit for

each transmission or distribution company must be allocated and distributed to

counties in the same manner as the tax collected from that company is allocated.

3. The amount of credit is determined by multiplying the company's assessed tax by a

fraction, the numerator of which is the total of all formula payments calculated for the

subsequent calendar year under section 50-35-03 and the denominator of which is the

total statewide ad valorem property tax levied in the prior taxable year.

4. The tax commissioner shall annually calculate the amount of credit to which a

company is entitled under this section.
N.D. Cent. Code § 57-21-08 — ND Code / Title 57 / Chapter 57-21 / Section 57-21-08
57-21-08. Vacation of order requiring payment of rents for taxes and special assessment
Status: in_force

57-21-08. Vacation of order requiring payment of rents for taxes and special

assessment.

Whenever the delinquent and current taxes and special assessments, including penalty and

interest, and the costs and expenses of the proceeding, have been fully satisfied out of the

rents, property, and crops as provided in this chapter, the treasurer shall apply to the court for

an order vacating the order directing the payment of rents, which must be served upon the

tenant and upon the owner in the manner provided for the service of the original notice.
N.D. Cent. Code § 57-39.2-04.21 — ND Code / Title 57 / Chapter 57-39.2 / Section 57-39.2-04.21
57-39.2-04.21. Sales and use tax exemption for materials used to construct or expand a coal processing facility that utilizes coal as a feedstock
Status: in_force

57-39.2-04.21. Sales and use tax exemption for materials used to construct or expand

a coal processing facility that utilizes coal as a feedstock.

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

coal processing facility that utilizes coal as a feedstock in this state are exempt from

taxes under this chapter. To be exempt, the tangible personal property must be

incorporated in the structure of the facility or used in the construction process to the

point of having no residual economic value.

2. For purposes of this section:

a. "Coal processing facility that utilizes coal as a feedstock" means a facility that:

(1) Extracts critical minerals or rare earth elements from lignite coal; or

(2) Creates tangible personal property other than electricity, water, gas, or

steam from lignite coal, including lignite coal from which critical minerals or

rare earth elements have been extracted.

b. "Critical mineral" means a nonfuel mineral or mineral material essential to the

economic or national security of the United States and which has a supply chain

vulnerable to disruption. The term includes aluminum, antimony, arsenic, barite,

bauxite, beryllium, bismuth, cesium, chromium, cobalt, fluorspar, gallium,

germanium, graphite, hafnium, helium, indium, lithium, magnesium, manganese,

niobium, platinum group metals, potash, the rare earth elements group, rhenium,

rubidium, scandium, strontium, tantalum, tellurium, tin, titanium, tungsten,

uranium, vanadium, and zirconium.

c. "Rare earth elements" means any of a series of metallic elements of which the

oxides are classed as rare earths and which include the elements of the

lanthanide series, yttrium and scandium.

3. The owner of the facility must receive from the tax commissioner a certificate that the

tangible personal property used to construct or expand a facility qualifying under this

section which the owner intends to purchase qualifies for the exemption.
N.D. Cent. Code § 57-40.2-04.1 — ND Code / Title 57 / Chapter 57-40.2 / Section 57-40.2-04.1
57-40.2-04.1. Use tax exemption for food and food ingredients
Status: in_force

57-40.2-04.1. Use tax exemption for food and food ingredients

Gross receipts from sales for human consumption of food and food ingredients are exempt

from taxes imposed under this chapter. Gross receipts from sales for human consumption of

food and food products given, or to be given, as samples to consumers for consumption on the

premises of a food store are exempt from taxes imposed by this chapter. For purposes of this

section, "food" and "food ingredients" mean substances, whether in liquid, concentrated, solid,

frozen, dried, or dehydrated form, which are sold for ingestion or chewing by humans and are

consumed for taste or nutritional value.

1. For purposes of this section, "food" and "food ingredients" do not include:

a. Alcoholic beverages.

b. Candy or chewing gum.

c. Dietary supplements.

d. Prepared food.

e. Soft drinks containing fifty percent or less fruit juice.

f. Tobacco.

2. For purposes of this section:

a. "Alcoholic beverages" means beverages that are suitable for human consumption

and contain one-half of one percent or more of alcohol by volume.

b. "Candy" means a preparation of sugar, honey, or other natural or artificial

sweeteners in combination with chocolate, fruits, nuts, or other ingredients or

flavoring in the form of bars, drops, or pieces. Candy does not include any

preparation containing flour and that does not require refrigeration.

c. "Dietary supplement" means any product, other than tobacco, intended to

supplement the diet which contains one or more of the following dietary

ingredients: a vitamin; a mineral; an herb or other botanical; an amino acid; a

dietary substance for use by humans to supplement the diet by increasing the

total dietary intake; an oral concentrate, metabolite, constitute, extract, or

combination of any dietary ingredients described in this subdivision and which is

intended for ingestion in tablet, capsule, powder, soft gel cap, or liquid form, or if

not represented for use as a sole item of a meal or of a diet; and is required to be

labeled as a dietary supplement, identifiable by the supplemental facts box found

on the label and as required pursuant to 21 CFR 101.36.

d. "Prepared food" means:

(1) Food sold in a heated state or heated by the seller;

(2) Two or more food ingredients mixed or combined by the seller for sale as a

single item; or

(3) Food sold with eating utensils provided by the seller, including plates,

knives, forks, spoons, glasses, cups, napkins, or straws. A plate does not

include a container or packaging used to transport the food.

e. "Prepared food" does not mean:

(1) Food that is only cut, repackaged, or pasteurized by the seller.

(2) Eggs, fish, meat, poultry, and foods containing these raw animal foods

requiring cooking by the consumer as recommended by the food and drug

administration in chapter 3, part 401.11, of its food code so as to prevent

foodborne illness.

(3) If sold without eating utensils provided by the seller:

(a) Food sold by a seller whose proper primary North American industry

classification system classification is manufacturing in sector 311,

except subsector 3118, bakeries.

(b) Food sold in an unheated state by weight or volume as a single item.

(c) Bakery items, including bread, rolls, buns, biscuits, bagels, croissants,

pastries, donuts, Danish, cakes, tortes, pies, tarts, muffins, bars,

cookies, and tortillas.

(d) Food sold that ordinarily requires additional cooking, as opposed to

just reheating, by the consumer prior to consumption.

f. "Soft drinks" means nonalcoholic beverages that contain natural or artificial

sweeteners. "Soft drinks" does not include beverages that contain milk or milk

products, soy, rice, or similar milk substitutes, or greater than fifty percent of

vegetable or fruit juice by volume.

g. "Tobacco" means cigarettes, cigars, chewing or pipe tobacco, or any other item

that contains tobacco.

3. For purposes of this section, "eating utensils provided by the seller" is determined as

follows:

a. Determine the prepared food ratio, where the numerator is the sum of food

defined in paragraphs 1 and 2 of subdivision d of subsection 2 plus food when

plates, bowls, glasses, or cups are necessary for the purchaser to receive the

food and the denominator is all sales of food and food ingredients, including

prepared food, candy, dietary supplements, and soft drinks. Alcoholic beverages

are not included in either the numerator or denominator.

b. If the prepared food ratio is seventy-five percent or less, utensils are provided by

the seller if the seller's practice is to physically give or hand them to the

purchaser, except plates, bowls, glasses, or cups necessary for the purchaser to

receive the food need only be made available.

c. If the prepared food ratio is greater than seventy-five percent, utensils are

provided by the seller if they are made available to the purchaser. When sellers

with a food ratio greater than seventy-five percent sell items that contain four or

more servings packaged as one item and sold for a single price, the item does

not become prepared food unless the seller's practice is to physically give or

hand the purchaser utensils as in subdivision b. Serving size is determined by the

label of the item sold. If no label is available, the seller will reasonably determine

the number of servings.

d. When a seller sells food items that have a utensil placed in a package by a

person other than the seller and that person's North American industry

classification system classification code is that of manufacturers (sector 311), the

seller shall not be considered to have provided the utensils except as in

subdivisions b and c. For any other packager with any other North American

industry classification system classification code, the seller shall be considered to

have provided the utensil.

e. The prepared food ratio is to be calculated by the seller for each calendar or fiscal

year not later than ninety days after the end of each year and based on the

seller's data from the previous year.

f. A single prepared food ratio will be determined annually and used for all of the

seller's locations in the state.

g. A new business shall make a good-faith estimate of the prepared food ratio for

the first year and shall adjust its good-faith estimate after the first three months if

the actual prepared food ratio is materially different than the estimate.
N.D. Cent. Code § 57-06-12 — ND Code / Title 57 / Chapter 57-06 / Section 57-06-12
57-06-12. Tentative assessment to be made and notice of hearing
Status: in_force

57-06-12. Tentative assessment to be made and notice of hearing

The tax commissioner shall give ten days' notice in a manner determined by the tax

commissioner to each company, or its representative in North Dakota, of the amount of its

tentative assessment and the meeting of the state board of equalization on the second Tuesday

of July, at which meeting each company is entitled to present evidence before the state board of

equalization relating to the value of the property of the company.
N.D. Cent. Code § 57-29-04 — ND Code / Title 57 / Chapter 57-29 / Section 57-29-04
57-29-04. Abatement to purchaser of tax sale certificates on state-acquired land
Status: repealed

57-29-04. Abatement to purchaser of tax sale certificates on state-acquired land

Repealed by S.L. 2007, ch. 501, § 6.
N.D. Cent. Code § 57-28-02 — ND Code / Title 57 / Chapter 57-28 / Section 57-28-02
57-28-02. When tax lien is foreclosed
Status: in_force

57-28-02. When tax lien is foreclosed

The tax lien foreclosure date is October first after the service of the notice of foreclosure.
N.D. Cent. Code § 57-39.4-28 — ND Code / Title 57 / Chapter 57-39.4 / Section 57-39.4-28
57-39.4-28. (327) Library of definitions
Status: in_force

57-39.4-28. (327) Library of definitions

Each member state shall utilize common definitions as provided in this section. The terms

defined are set out in the library of definitions, in appendix C of the agreement adopted by

section 57-39.4-01. A member state shall adhere to the following principles:

1. If a term defined in the library of definitions appears in a member state's sales and use

tax statutes or administrative rules or regulations, the member state shall enact or

adopt the library definition of the term in its statutes or administrative rules or

regulations in substantially the same language as the library definition.

2. A member state shall not use a library definition in its sales or use tax statutes or

administrative rules or regulations that is contrary to the meaning of the library

definition.

3. Except as specifically provided in sections 57-39.4-17 and 57-39.4-33.1, and the

library of definitions, a member state shall impose a sales or use tax on all products or

services included within each part II or part III(B) definition or exempt from sales or use

tax all products or services within each definition, including all products and services

listed in the rules, appendices, and interpretive opinions adopted by the governing

board. The requirements of this section shall only apply to part III(B) definitions to the

extent such definitions are used in the administration of a sales tax holiday. A member

state is not in compliance with the agreement if the member state excludes any

product or service that is included within a product definition or includes a product or

service that is excluded from a product definition.
N.D. Cent. Code § 57-38.6-07 — ND Code / Title 57 / Chapter 57-38.6 / Section 57-38.6-07
57-38.6-07. Rules and administration
Status: in_force

57-38.6-07. Rules and administration

The tax commissioner is charged with administration of this chapter as it relates to an

income tax credit and has the same powers for purposes of this chapter as provided under

section 57-38-56. The director is charged with administration of this chapter as it relates to

certification of qualified businesses and the director may adopt rules for that purpose.
N.D. Cent. Code § 57-59-02 — ND Code / Title 57 / Chapter 57-59 / Section 57-59-02
57-59-02. Optional computation
Status: repealed

57-59-02. Optional computation

Repealed by S.L. 2015, ch. 446, § 7.
N.D. Cent. Code § 57-43.2-32 — ND Code / Title 57 / Chapter 57-43.2 / Section 57-43.2-32
57-43.2-32. Revocation, cancellation, and surrender of importer for use license
Status: repealed

57-43.2-32. Revocation, cancellation, and surrender of importer for use license

Repealed by S.L. 1999, ch. 526, § 84.
N.D. Cent. Code § 57-60-14 — ND Code / Title 57 / Chapter 57-60 / Section 57-60-14
57-60-14. Allocation of revenue - Continuing appropriation (Effective through June 30, 2026)
Status: in_force

57-60-14. Allocation of revenue - Continuing appropriation. (Effective through

June 30, 2026)

1. At least quarterly, the state treasurer shall allocate:

a. The lignite research tax collections under section 57-60-02.2 to the lignite

research fund for the purposes under section 57-61-01.5.

b. The remaining coal conversion tax collections under section 57-60-02 to the

county.

2. Notwithstanding any other provision of law, the allocation under this section to each

county may not be less in each calendar year than the amount certified to the state

treasurer for each county under this section in the immediately preceding calendar

year. For a county that has received less in a calendar year than the amount certified

to the state treasurer for that county in the immediately preceding calendar year, not

later than January tenth of the following year, the county auditor shall calculate the

amount that is due under this subsection and submit a statement of the amount to the

state treasurer. The state treasurer shall verify the stated amount and make the

required payment under this subsection to the county, from collections received under

section 57-60-02, not later than March first of the following year. The funds needed to

make the distribution to counties under this subsection are appropriated on a

continuing basis for making these payments. Money received by a county under this

subsection must be distributed pursuant to section 57-60-15.

3. Notwithstanding any other provision of law, for a county in which is located a coal

conversion facility that was not a coal conversion facility under this chapter before

January 1, 2002, for years after 2002, subsection 2 applies to allocations to that

county under this section, except that for a county described in this subsection,

amounts received for any calendar year must be allocated by the county in the same

manner property taxes for the facility were allocated for taxable year 2001.

Allocation of revenue - Continuing appropriation. (Effective after June 30, 2026, and

through June 30, 2031)

1. At least quarterly, the state treasurer shall allocate:

a. The lignite research tax collections under section 57-60-02.2 to the lignite

research fund for the purposes under section 57-61-01.5.

b. The remaining portion of the coal conversion state share after the exemption

under section 57-60-02.2 to the legacy fund to become part of the principal of the

legacy fund. For purposes of this subdivision, "coal conversion state share" has

the same meaning as subsection 1 of section 57-60-02.2.

c. The remaining portion of the generating plant state share after the exemption

under section 57-60-02.2 to the legacy fund to become part of the principal of the

legacy fund. For purposes of this subdivision, "generating plant state share" has

the same meaning as subsection 2 of section 57-60-02.2.

d. The remaining coal conversion tax collections under section 57-60-02 to the

county.

2. Notwithstanding any other provision of law, the allocation under this section to each

county may not be less in each calendar year than the amount certified to the state

treasurer for each county under this section in the immediately preceding calendar

year. For a county that has received less in a calendar year than the amount certified

to the state treasurer for that county in the immediately preceding calendar year, not

later than January tenth of the following year, the county auditor shall calculate the

amount that is due under this subsection and submit a statement of the amount to the

state treasurer. The state treasurer shall verify the stated amount and make the

required payment under this subsection to the county, from collections received under

section 57-60-02, not later than March first of the following year. The funds needed to

make the distribution to counties under this subsection are appropriated on a

continuing basis for making these payments. Money received by a county under this

subsection must be distributed pursuant to section 57-60-15.

3. Notwithstanding any other provision of law, for a county in which is located a coal

conversion facility that was not a coal conversion facility under this chapter before

January 1, 2002, for years after 2002, subsection 2 applies to allocations to that

county under this section, except that for a county described in this subsection,

amounts received for any calendar year must be allocated by the county in the same

manner property taxes for the facility were allocated for taxable year 2001.

Allocation of revenue - Continuing appropriation. (Effective after June 30, 2031)

(Contingent effective date - See note)

1. The state treasurer shall no less than quarterly allocate all moneys received from all

coal conversion facilities in each county pursuant to the provisions of this chapter,

fifteen percent to the county and eighty-five percent to the state, except moneys

received from the tax imposed by subsection 3 of section 57-60-02, which must be

allocated to the state. From the amount allocated to the state under this subsection:

a. Five percent must be allocated to the lignite research fund, for the purposes

defined in section 57-61-01.5; and

b. The remaining amount must be deposited in the legacy fund to become part of

the principal of the legacy fund.

2. Notwithstanding any other provision of law, the allocation under this section to each

county may not be less in each calendar year than the amount certified to the state

treasurer for each county under this section in the immediately preceding calendar

year. For a county that has received less in a calendar year than the amount certified

to the state treasurer for that county in the immediately preceding calendar year, not

later than January tenth of the following year, the county auditor shall calculate the

amount that is due under this subsection and submit a statement of the amount to the

state treasurer. The state treasurer shall verify the stated amount and make the

required payment under this subsection to the county, from collections received under

section 57-60-02, not later than March first of the following year. The funds needed to

make the distribution to counties under this subsection are appropriated on a

continuing basis for making these payments. Money received by a county under this

subsection must be distributed pursuant to section 57-60-15.

3. Notwithstanding any other provision of law, for a county in which is located a coal

conversion facility that was not a coal conversion facility under this chapter before

January 1, 2002, for years after 2002, subsection 2 applies to allocations to that

county under this section, except that for a county described in this subsection,

amounts received for any calendar year must be allocated by the county in the same

manner property taxes for the facility were allocated for taxable year 2001.
N.D. Cent. Code § 57-40.5-07 — ND Code / Title 57 / Chapter 57-40.5 / Section 57-40.5-07
57-40.5-07. Presumption
Status: in_force

57-40.5-07. Presumption

For the purpose of the proper administration of this chapter, the following presumptions

apply:

1. Evidence that an aircraft 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 of an aircraft is received by the director within

thirty days of the date it was purchased or acquired by the purchaser, it is presumed,

until the contrary is shown by the purchaser that it was purchased or acquired for use

in this state. This presumption applies whether or not such aircraft was previously titled

or registered in another state.
N.D. Cent. Code § 57-38-22.1 — ND Code / Title 57 / Chapter 57-38 / Section 57-38-22.1
57-38-22.1. Deductions - Individuals
Status: repealed

57-38-22.1. Deductions - Individuals

Repealed by S.L. 1967, ch. 446, § 8.
N.D. Cent. Code § 57-65-10 — ND Code / Title 57 / Chapter 57-65 / Section 57-65-10
57-65-10. Interest and penalties
Status: in_force

57-65-10. Interest and penalties

1. Reports from the taxpayer are delinquent after the last day fixed for their filing, and

every person required to file a report is subject to a penalty of twenty-five dollars per

day of delinquency for each property upon which the person fails or refuses to file the

reports. The penalties under this subsection are for failure to file reports and are in

addition to the penalties imposed by subsection 2 and constitute a lien against the

assets of the person failing or refusing to file the reports. The penalties prescribed

under this section must be collected in the same manner as potash and byproducts

taxes and must be apportioned as other potash and byproducts tax penalties.

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, fails to

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

extended due date prescribed, there must be added to the tax a penalty of five

percent of the tax due, or five dollars, whichever is greater.

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

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

must be added a penalty equal to five percent of the tax required to be reported,

or five dollars, whichever is greater.

c. If upon audit of a taxpayer's return additional tax is found to be due, there must

be added to the tax the penalty provided in subdivision a or b.

3. In addition to other increases to tax and penalty provided 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 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 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 return

was required to be filed or the tax became due.

4. The tax commissioner, for good cause shown, may waive the penalty or the interest

provided in this section.
N.D. Cent. Code § 57-01-12.2 — ND Code / Title 57 / Chapter 57-01 / Section 57-01-12.2
57-01-12.2. Minimum refunds and collections
Status: in_force

57-01-12.2. Minimum refunds and collections

1. Except as otherwise provided in this title, 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 relating to the tax being administered.

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 § 57-15-10.1 — ND Code / Title 57 / Chapter 57-15 / Section 57-15-10.1
57-15-10.1. Counties and cities may levy for certain advertising purposes
Status: in_force

57-15-10.1. Counties and cities may levy for certain advertising purposes

The board of county commissioners of any county or the governing body of any city may

provide funding for the purpose of advertising the resources and opportunities in the county or

city and promoting industrial development from revenues derived from the county or city general

fund levy authority.

When any county or city makes the levy provided for by this section, the expenditure of the

fund must be under the direction of the governing board of the county or city.
N.D. Cent. Code § 57-34-07 — ND Code / Title 57 / Chapter 57-34 / Section 57-34-07
57-34-07. Reports to county auditor
Status: repealed

57-34-07. Reports to county auditor

Repealed by S.L. 1965, ch. 401, § 9.
N.D. Cent. Code § 57-15-26.1 — ND Code / Title 57 / Chapter 57-15 / Section 57-15-26.1
57-15-26.1. General tax levy of recreation service districts
Status: in_force

57-15-26.1. General tax levy of recreation service districts

The board of recreation service district commissioners of a recreation service district

created under chapter 11-28.2 may, upon resolution of the board, levy a tax for general

purposes in addition to all other levies permitted by law, not exceeding one mill on the taxable

valuation of property in the district.
N.D. Cent. Code § 57-01-02 — ND Code / Title 57 / Chapter 57-01 / Section 57-01-02
57-01-02. Powers and duties (Retroactive application - See note)
Status: in_force

57-01-02. Powers and duties. (Retroactive application - See note)

The tax commissioner:

1. Shall perform all the duties imposed upon the tax commissioner by law.

2. Shall exercise general supervision over all assessors of general property or other

taxes, over township, county, and city boards of equalization and over all other

assessing officers, in the performance of their duties, to the end that all assessments

of property be made relatively just and equal in compliance with the laws of the state.

3. Shall direct actions and prosecutions to be instituted to enforce the laws relating to the

penalties, liabilities, and punishments of persons, officers of corporations, limited

liability companies, public officers, and others, for failure or neglect to comply with the

provisions of law governing the returns, assessments, and taxation of property,

income, or other objects of taxation, cause complaints to be made against officers for

neglect or refusal to comply with the law, and generally shall enforce all tax

proceedings and revenue laws of the state in the proper courts.

4. May require state's attorneys of the several counties to assist in the commencement

and prosecution of actions and proceedings for the violation of any laws in respect to

assessment or taxation.

5. May require township, city, county, and other public officers to report information as to

the assessment and collection of property and other taxes, receipts from licenses and

other sources, the expenditure of public funds for all purposes, and such other

information as may be needful in the administration of the tax laws, in such form and

upon such blanks as the tax commissioner may prescribe.

6. May summon witnesses to appear and give testimony and produce books, records,

papers, and documents relating to any matter which the tax commissioner or the state

board of equalization may have authority to investigate or determine, and may cause

the depositions of witnesses residing within or without the state, or temporarily absent

therefrom, to be taken, upon notice to the interested parties, if any, in like manner as

depositions of witnesses are taken in civil actions in the district court.

7. May require a new assessment of property in any county to be made in accordance

with chapter 57-14, whenever that is deemed necessary, or may require county

auditors to place on the assessment rolls property which may be discovered and which

has not been taxed according to law. For purposes of this subsection, "new

assessment" means a new assessment as defined in section 57-14-08.

8. Shall examine carefully all cases in which evasions or violations of the laws of

assessment and taxation of property or other objects or subjects of taxation are

alleged, complained of, or discovered, and shall ascertain wherein existing laws are

defective or are administered improperly or negligently.

9. Shall submit a biennial report to the governor and the secretary of state in accordance

with section 54-06-04. The report must contain the biennial report of the state board of

equalization.

10. Shall visit other states and confer with taxing officials and attend tax or other economic

conferences or conventions, in person or by the tax commissioner's authorized agent.

11. Shall certify all levies, assessments, equalizations, or valuations made by the tax

commissioner or the state board of equalization, not more than thirty days after the

same have been made, or at periods otherwise provided by law.

12. May execute reciprocal agreements with the appropriate officials of any other state

under which the tax commissioner may waive all or any part of the requirements

imposed by the laws or statutes of this state upon those who use or consume in this

state gasoline, other motor vehicle fuel, or special fuel upon which the tax has been

paid to that other state; provided, that the officials of that other state grant the

equivalent privileges with respect to gasoline, other motor vehicle fuel, or special fuel

used in that other state upon which the tax has been paid to this state.

13. May maintain an accounting system that includes a special category of accounts

designated as noncurrent accounts. The noncurrent accounts must be those accounts

that are uncollectible as a matter of law or those accounts in which all reasonable

collection efforts over a period of six years have produced no results. After

examination by the state auditor, and upon the state auditor's recommendation for

cause, specific accounts may be removed by the commissioner from noncurrent status

and all records pertaining thereto immediately destroyed.

14. May waive, upon a showing of good cause, any and all tax due. A lien must have been

filed against the debtor's property prior to the request for a waiver. The attorney

general shall approve the waiver. Notwithstanding the provisions of this section, if a

debtor and the internal revenue service enter into an offer in compromise pursuant to

section 7122 of the Internal Revenue Code [26 U.S.C. 7122], as amended, the tax

commissioner may reduce a debtor's individual income tax liability. However, if the

federal offer in compromise, for any reason, is subsequently declared void by the

internal revenue service, the debtor is liable for the original amount of tax due.

15. a. May allow a taxpayer to elect to pay the tax liability to the state no later than the

date the payment is required by law to be made in funds which are immediately

available to the state on the date of payment. An election to pay the tax under this

subdivision is binding until the taxpayer applies to the tax commissioner to

rescind the election. Payment in immediately available funds may be made by

wire transfer of funds through the federal reserve system or by any other means

established by the commissioner which ensures the availability of the funds to the

state on the date of payment. Evidence of the payment must be furnished to the

commissioner on or before the due date of the tax as established by law. Failure

to timely make the payment in immediately available funds or failure to provide

evidence of payment in a timely manner subjects the taxpayer to penalty and

interest as provided by law for delinquent or deficient tax payments.

b. May establish by rule periodic filing and payment dates that are subsequent to

the dates otherwise established by law for any taxes collected by the

commissioner in those instances in which the commissioner deems it to be in the

best interest of the state, provided that the alternative date may not be later than

the last day of the month in which the tax was otherwise due.

c. May adopt rules necessary for the administration of this subsection.

16. May participate in the treasury offset program administered by the United States

department of treasury as prescribed by federal law and regulation. An amount equal

to the amount of fees for participation in this program and any repayment of refunds

erroneously received is appropriated as a standing and continuing appropriation to the

tax commissioner for payment of fees due under this program and any required

repayments.

17. Upon receipt of a written request from the chairman of the legislative management or

the chairman of a standing committee of the legislative assembly, the tax

commissioner shall disclose the amount of any tax incentive that was claimed or

earned by a taxpayer. For purposes of this subsection, a "tax incentive" includes a tax

deduction, credit, or exemption. This subsection does not authorize disclosure of the

taxpayer's name or any other information prohibited from disclosure under title 57. The

tax commissioner shall provide notice to taxpayers of possible disclosure under this

subsection, in a manner as prescribed by the tax commissioner.
N.D. Cent. Code § 57-34-08 — ND Code / Title 57 / Chapter 57-34 / Section 57-34-08
57-34-08. Administrative laws applicable
Status: repealed

57-34-08. Administrative laws applicable

Repealed by S.L. 1997, ch. 483, § 15.