North Dakota Century Code — Title 57 (Taxation)

780 sections.

• 57-01-01 Bond of tax commissioner
• 57-01-02 Powers and duties
• 57-01-03 Office of commissioner
• 57-01-04 Salary
• 57-01-05 State supervisor of assessments
• 57-01-06 Sales, market, and productivity study - Contents not to be included
• 57-01-09 Tax commissioner's cash change fund authorized
• 57-01-10 Tax manuals - Distribution
• 57-01-12 Approval of refunds by tax commissioner
• 57-01-12.1 Application of refunds and credits
• 57-01-12.2 Minimum refunds and collections
• 57-01-15 Use of tax information to administer tax laws
• 57-01-15.1 Tax incentives - State and local tax clearance
• 57-01-16 Extension of period of time to make assessments
• 57-01-17 Failure to complete return or supply information
• 57-01-18 Disclosure of name and address by state tax commissioner
• 57-01-19 Claim of unconstitutionality - Refund or credit of taxes paid
• 57-02-01 Definitions
• 57-02-01.1 Certification of assessors
• 57-02-02 Abbreviations used in land descriptions
• 57-02-03 Property subject to taxation
• 57-02-04 Real property defined
• 57-02-05 Personal property defined
• 57-02-05.1 Personal property defined
• 57-02-06 Who are deemed merchants
• 57-02-07 Who are deemed manufacturers
• 57-02-08 Property exempt from taxation
• 57-02-08.1 Homestead credit
• 57-02-08.2 Homestead credit - Certification
• 57-02-08.3 Homestead credit for special assessments - Certification - Lien
• 57-02-08.4 Conditional property tax exemption for owners of wetlands
• 57-02-08.5 Wetlands tax exemption payment - Certification
• 57-02-08.6 Authorization for receipt of funds
• 57-02-08.8 Property tax credit for disabled veterans - Certification - Distribution
• 57-02-08.9 Primary residence credit - Qualification
• 57-02-08.10 Primary residence credit - Certification - Distribution
• 57-02-09 Basis of exemptions
• 57-02-10 Inundated and highway easement lands exempt from taxation
• 57-02-11 Listing of property - Assessment thereof
• 57-02-11.1 Townhouses - Common areas - Assessment and taxation
• 57-02-12 Manner of listing personal property
• 57-02-13 False list under oath - Perjury
• 57-02-14 Valuation of real property exempt from taxation
• 57-02-14.1 Tax exemption certificate for real property to be filed - Exceptions
• 57-02-15 Place of listing personal property
• 57-02-16 Nonresident's farm property
• 57-02-17 Listing of personal property moved between April first and June first
• 57-02-18 Listing of range stock
• 57-02-18.1 Taxation of livestock after thirty days
• 57-02-18.2 Livestock tax proration after April first
• 57-02-18.3 Livestock list submitted to auditor
• 57-02-18.4 Livestock assessment by auditor
• 57-02-18.5 Notice to auditor of livestock movement
• 57-02-18.6 Livestock tax collectible where danger of movement
• 57-02-18.7 Effect of prior livestock assessment
• 57-02-19 Assessment of oil and gas drilling equipment
• 57-02-20 Exemption of farm machinery for one year
• 57-02-22 Place of listing in case of doubt
• 57-02-23 Number or name of school district to be listed
• 57-02-24 Assessors to list coal and minerals
• 57-02-25 Procedure in assessment of coal and mineral reserves
• 57-02-26 Certain property taxable to lessee or equitable owner - Exception
• 57-02-26.1 Assessment to lessee of personal property owned by a bank
• 57-02-27.1 Property to be valued at true and full value
• 57-02-27.2 Valuation and assessment of agricultural lands
• 57-02-27.3 Taxable valuation of centrally assessed wind turbine electric generators
• 57-02-28 Basis for computation of tax
• 57-02-29 Bond and oath of district assessor
• 57-02-30 Assessor may administer oaths
• 57-02-31 Auditor to furnish books to assessors at meeting
• 57-02-32 Auditor to furnish tax list
• 57-02-33 Assessor services for unorganized territory
• 57-02-34 When and how assessment made
• 57-02-35 Sickness or absence of owner
• 57-02-36 List given to auditor for persons sick or absent
• 57-02-38 Units of real property for assessment
• 57-02-39 Irregularities of land to be platted into lots if required
• 57-02-42 Personal property in transit - Definition - Exemption
• 57-02-43 Records
• 57-02-44 Reconsignment - Report - Tax
• 57-02-45 Criminal penalty
• 57-02-46 Civil penalty
• 57-02-47 Name of billboard owner
• 57-02-48 Failure to designate billboard owner - Penalty
• 57-02-49 Billboard reports - Contents - Filing - Penalty
• 57-02-50 Agricultural land valuation fund - Deposits - Continuing appropriation
• 57-02-53 Assessment notice to property owner
• 57-05-01 Railroad property to be assessed by state board of equalization
• 57-05-01.1 Tentative assessment - Notice of hearing
• 57-05-02 Right of way not used for railroad purposes to be surveyed
• 57-05-03 Valuation apportioned according to mileage
• 57-05-04 Certification of mileage and valuation
• 57-05-05 Maps of railroad right of way - Filing - Penalty
• 57-05-06 County auditor to send maps to railroad corporation
• 57-05-07 Railroad shall file information with county auditor
• 57-05-08 Report by railroad corporation to tax commissioner
• 57-05-10 Enforcement of railroad corporation's liability
• 57-05-11 Information deemed confidential
• 57-06-01 Public utilities subject to chapter
• 57-06-01.1 Telecommunications service - Exceptions
• 57-06-02 Definitions
• 57-06-03 Operative property defined
• 57-06-04 Property jointly owned
• 57-06-05 Annual assessment
• 57-06-06 Reports of companies
• 57-06-07 Additional information from power companies
• 57-06-08 Additional information from gas companies
• 57-06-09 Penalty for failure to furnish report
• 57-06-09.1 Penalty for continued failure to furnish report
• 57-06-10 Plants under construction
• 57-06-11 Tentative valuation by tax commissioner
• 57-06-12 Tentative assessment to be made and notice of hearing
• 57-06-13 General powers of investigation
• 57-06-14 Method of valuation
• 57-06-14.1 Taxation of centrally assessed wind turbine electric generators
• 57-06-15 Assessment by state board of equalization - Notice of increase
• 57-06-16 Equalization
• 57-06-17.1 Carbon dioxide pipeline exemption
• 57-06-17.2 Payments in lieu of taxes
• 57-06-17.3 New transmission line property tax exemption
• 57-06-17.4 Pipeline authority exemption
• 57-06-18 Allocation of assessment of other operative property
• 57-06-19 Certification of assessment
• 57-06-20 Duties of county auditor
• 57-06-21 Maps - Reports to county auditors
• 57-06-21.1 Verification by county auditor of reports
• 57-06-22 Enforcement of collection
• 57-06-23 Deposit of revenue - Report to treasurer
• 57-06-24 Allocation - Continuing appropriation
• 57-06-25 Delinquent taxes - Penalty
• 57-07-01 Duty of tax commissioner upon omission or false statement in assessment
• 57-07-02 Notice to be given
• 57-07-03 Tax commissioner to act as assessor
• 57-07-04 Appeal to state board of equalization
• 57-07-05 Hearing on appeal
• 57-07-06 Taxation of omitted property
• 57-08-01 Action to review assessment of public utility
• 57-08-02 Procedure - Action for relief by utility from assessment
• 57-08-04 Refund of excess paid by utility
• 57-08-05 Tax actions by utility - Manner of trial - Tender
• 57-08-06 When reassessment to be made
• 57-08-07 Notice to be given
• 57-08-08 Hearing
• 57-08-09 Taxation of reassessed property
• 57-08-10 How often reassessment may be made
• 57-09-01 Membership of board - Meeting
• 57-09-02 Duties of clerk
• 57-09-03 Notice of meeting to be posted
• 57-09-04 Duties of board
• 57-09-05 Quorum - Time for completing equalization
• 57-09-06 Assessor's statement and return to auditor
• 57-11-01 Membership of board - Quorum - Meeting
• 57-11-02 Duties of auditor
• 57-11-03 Duties of board
• 57-11-04 Application for correction of assessment
• 57-11-05 Adding property to assessment list
• 57-11-06 No reduction after session of board - Exception
• 57-11-07 Effect of failure of board to meet
• 57-12-01 Membership of board - Meeting - Required attendance of certain officials
• 57-12-01.1 Spot checks of real property
• 57-12-02 Duties of board as to assessments in unorganized territory
• 57-12-03 Duties of county auditor
• 57-12-04 Duties of board
• 57-12-05 Requirements to be followed in equalization of individual assessments
• 57-12-07 Township and municipal officers to advise with board
• 57-12-08 Auditor to correct list and send abstract to state tax commissioner
• 57-12-09 Notice of increased assessment to real estate owner
• 57-13-01 Membership of board
• 57-13-02 Annual meeting to assess taxable property
• 57-13-03 Annual meeting to equalize taxable property
• 57-13-04 General duties and powers of board
• 57-13-04.1 Residential and commercial property true and full value
• 57-13-05 Hearing before state board of equalization
• 57-13-06 Presumption of regularity
• 57-13-07 Proceedings to be published - Abstract sent to county auditors
• 57-13-08 Duty of county auditor after equalization by state board
• 57-14-02 Notice to be given
• 57-14-03 County auditor to act as assessor
• 57-14-04 Board of county commissioners to hear complaints and equalize
• 57-14-05 Auditor to enter property on tax lists - Correcting errors
• 57-14-06 Auditor to keep roll of omitted property
• 57-14-07 Entry on delinquent lists
• 57-14-08 New assessment of property - Allowance
• 57-15-01 Levy in specific amounts - Exceptions
• 57-15-01.1 Protection of taxpayers and taxing districts
• 57-15-01.2 Limitation on levies by taxing districts without voter approval
• 57-15-02 Determination of rate
• 57-15-02.1 Property tax levy increase notice and public hearing
• 57-15-02.2 Budget hearing notice
• 57-15-03 State tax levy
• 57-15-04 State taxes - When levied - Certification
• 57-15-05 County tax levy
• 57-15-06 County general fund levy
• 57-15-06.1 County tax levy for farm-to-market road - Election
• 57-15-06.2 Farm-to-market roads' fund - Use
• 57-15-06.5 Tax levy for planning purposes
• 57-15-06.6 County capital projects levy
• 57-15-06.7 Additional levies - Exceptions to tax levy limitations in counties
• 57-15-06.8 County tax levies and limitations not in addition to the general fund levy
• 57-15-06.9 Tax levy for county parks and recreational facilities
• 57-15-06.10 Optional consolidation of county mill levies
• 57-15-07 City tax levies
• 57-15-08 General fund levy limitations in cities
• 57-15-09 Tax levy limitations in villages
• 57-15-10 Exceptions to tax levy limitations in cities
• 57-15-10.1 Counties and cities may levy for certain advertising purposes
• 57-15-10.2 Tax levy for port purposes
• 57-15-11 Park district tax levies
• 57-15-12 General fund levy limitations in park districts
• 57-15-12.1 City or park district tax funding for forestry activities
• 57-15-12.2 Exceptions to tax levy limitations for park districts
• 57-15-13 School district tax levies
• 57-15-14 Voter approval of excess levies in school districts
• 57-15-14.1 Levies for support of county agricultural and training schools
• 57-15-14.2 School district levies
• 57-15-14.3 Mill levies requiring voter approval - Proceeds to general fund account
• 57-15-14.4 School district mill levies for bonded indebtedness excepted
• 57-15-14.5 Long-distance learning and educational technology levy
• 57-15-15 Exceptions to tax levy limitations in school districts
• 57-15-15.1 Tax levy for school safety plan fund
• 57-15-16 Tax levy for building fund in school districts
• 57-15-17 Disposition of building fund tax
• 57-15-17.1 Discontinuation of special funds - Required transfers
• 57-15-18 Penalty for unlawful withdrawal of building funds
• 57-15-18.1 Tax levy for rental of property
• 57-15-18.2 School district levy for unemployment compensation benefits
• 57-15-19 Township tax levies
• 57-15-19.1 Levies for surfacing highways in unorganized townships
• 57-15-19.3 Funds not considered in determining budget
• 57-15-19.4 Township levy for roads
• 57-15-19.6 Township funding for mowing or snow removal
• 57-15-19.7 Township levy for emergency purposes
• 57-15-20.1 Excess levies in townships - Authorization for more than one year
• 57-15-20.2 Exceptions to tax levy limitations in townships
• 57-15-20.3 Township levy for port purposes
• 57-15-20.4 Township levy for commerce authority purposes
• 57-15-21 Tax levies in unorganized townships
• 57-15-22 Tax levy limitations in unorganized townships
• 57-15-22.2 Township legal contingency funding
• 57-15-23 Per capita school tax - Levy - Apportionment
• 57-15-24 County mill levy for schools
• 57-15-25 County equalization fund - How constituted
• 57-15-25.1 County high school equalization fund - Tax levy
• 57-15-26 Apportionment of funds withheld for failure to maintain school
• 57-15-26.1 General tax levy of recreation service districts
• 57-15-26.2 Limitations in vector control districts
• 57-15-26.3 General tax levy of fire protection districts
• 57-15-26.4 General tax levy of hospital districts
• 57-15-26.5 General tax levy of rural ambulance service districts
• 57-15-26.6 Water resource district's general tax levy
• 57-15-26.7 West river water supply district general tax levy
• 57-15-26.8 Garrison Diversion Conservancy District general tax levy
• 57-15-27 Interim fund
• 57-15-27.1 Cemetery tax levies
• 57-15-27.2 Abandoned cemetery tax levies
• 57-15-28 Emergency fund - County
• 57-15-28.1 Judgment or claim payment levy limitations in political subdivisions
• 57-15-29 War emergency fund - Cities
• 57-15-29.1 War emergency fund may be transferred into general fund
• 57-15-30 When tax in townships and cities to be levied by county commissioners
• 57-15-31 Determination of levy
• 57-15-31.1 Deadline date for amending budgets and certifying taxes
• 57-15-32 Certification of levy
• 57-15-33 Penalty for failure to certify levy
• 57-15-34 Duty of county auditor upon certification of levy
• 57-15-35 Penalty for extending tax beyond levy limit
• 57-15-36 Tax levy for airport purposes
• 57-15-37 Tax levy for airport purposes in park districts
• 57-15-37.1 Township levy for airport purposes
• 57-15-38 City capital improvements fund levy
• 57-15-39 Disposition of construction fund tax
• 57-15-40 Penalty for unlawful withdrawal of construction fund
• 57-15-44 City tax levy for acquiring real estate for public building
• 57-15-45 Resolution and notice of election
• 57-15-46 Form of ballot
• 57-15-47 Conduct of election
• 57-15-48 City levy for emergency purposes
• 57-15-49 School district levy for school library fund
• 57-15-50 County emergency medical service levy
• 57-15-51 City emergency medical service funding
• 57-15-51.1 Funding for township emergency medical service
• 57-15-52 School district levy to equip and maintain two-way radios for schoolbuses
• 57-15-52.1 School district levy for schoolbus costs
• 57-15-55 Tax levy for public transportation
• 57-15-55.1 City tax levy for transportation of public school students
• 57-15-57 Levy for county welfare
• 57-15-58 Penalty for unlawful withdrawal from fund
• 57-15-61 Economic growth districts
• 57-15-62 Levy authorized for county automation and telecommunications
• 57-15-63 Mistake in levy - Levy increase in later year - Levy reverts
• 57-15-63.1 Mistake in levy - Levy increase in later year - Levy reverts
• 57-15-63.2 Mistake in township levy - Levy increase in later year - Levy reverts
• 57-19-01 School district - Establishment of special reserve fund
• 57-19-02 Special reserve fund - Transfer
• 57-19-03 Transfer of other funds to special reserve fund
• 57-19-04 May levy tax beyond levy limitations
• 57-19-05 Fund not considered in fixing budget
• 57-19-06 Special reserve fund - How and when used
• 57-19-08 When officers personally liable
• 57-19-09 Special reserve fund -Correction of error
• 57-19-10 Special reserve funds - Transfer of control
• 57-19-11 Special reserve fund - Use
• 57-20-01 Real and personal property taxes - When due and delinquent - Penalties
• 57-20-01.2 Penalty and interest waiver
• 57-20-02 Tax list made out by county auditor
• 57-20-03 Form of tax list
• 57-20-04 Abstract of tax list to be sent to tax commissioner - Reports
• 57-20-05 Certificate of county auditor to tax list
• 57-20-06 Tax lists delivered to treasurer
• 57-20-07 County treasurer to be collector of taxes
• 57-20-07.1 County treasurer to mail real estate tax statement - Contents of statement
• 57-20-07.2 State-paid property tax relief credit
• 57-20-07.3 Centrally assessed company credit against payments in lieu of taxes
• 57-20-09 Discount for early payment of tax
• 57-20-10 Installment payments of real estate tax
• 57-20-11 County warrants receivable for taxes
• 57-20-12 Endorsement of road warrants
• 57-20-13 Negotiable paper may be accepted for taxes and fees
• 57-20-14 Acceptance subject to payment
• 57-20-15 Deposit and refund
• 57-20-16 Cancellation on nonpayment of paper
• 57-20-17 Notice of cancellation
• 57-20-18 Refund to balance books
• 57-20-19 Right to pay up contracts for taxes
• 57-20-20 Payment of tax under protest - Determination of uncontested amount
• 57-20-21 Segregation of contested amount of taxes paid under protest
• 57-20-21.1 Priority for delinquent taxes
• 57-20-22 Disposition of penalty and interest
• 57-20-23 County responsible for collecting and transmitting state taxes
• 57-20-24 Warrants to be drawn for money due owners
• 57-20-25 County treasurer to transmit delinquent list to auditor
• 57-20-26 Treasurer to give notice of tax lien by mail
• 57-20-27 Mistake in name of owner does not invalidate tax lien
• 57-20-28 Collection of real estate taxes on leasehold or other possessory interest
• 57-21-01 Application to district court
• 57-21-02 Notice to be given
• 57-21-03 Order of court
• 57-21-04 Duty of tenant and owner
• 57-21-05 Receipts a defense in action for rent
• 57-21-06 Appeal
• 57-21-07 Priority of liens and assignments
• 57-21-09 Tax and special assessment receipts
• 57-21-10 Payments under protest
• 57-21-11 State's attorney to represent county
• 57-21-12 Remedy cumulative
• 57-22-01 Treasurer to give notice
• 57-22-02 Treasurer to make list of delinquent taxes - Notice by mail
• 57-22-02.1 County auditor to maintain record of delinquent personal property taxes
• 57-22-03 List to be delivered to sheriff - Duties of sheriff
• 57-22-04 Distraint - Notice of sale - Sale - Surplus
• 57-22-05 Property exempt from distraint
• 57-22-06 Sheriff may use other process
• 57-22-07 Sheriff to give receipts for taxes collected
• 57-22-08 Sheriff to file statement with and pay collections to county treasurer
• 57-22-09 Sheriff to file annual report with county auditor
• 57-22-10 County auditor to maintain record of delinquent personal taxes
• 57-22-11 Cancellation of uncollectible taxes
• 57-22-12 Sheriff to retain tax lists
• 57-22-13 When tax becomes lien
• 57-22-13.1 Notice of sale given to county treasurer
• 57-22-13.2 Property distrained by sheriff when taxes not paid
• 57-22-14 Unlawful to dispose of personal property without paying tax - Penalty
• 57-22-15 Tax receipt required for shipment of emigrant movables
• 57-22-17 Personal property individually assessed - Paramount lien
• 57-22-18 Conditional sales - Taxes payable before change of possession
• 57-22-19 Lien of tax follows sale in bulk
• 57-22-20 Precedence of lien for taxes
• 57-22-21 Personal property taxes made lien on real estate
• 57-22-21.1 Immediate assessment of personal property taxes
• 57-22-21.2 Immediate collection of personal property taxes
• 57-22-22 Extended personal property taxes to be collected with real estate taxes
• 57-22-23 Priority of lien of extended personal property tax
• 57-22-24 Collection of personal property taxes by action
• 57-22-25 Fees of sheriff for distraint
• 57-22-27 Who are subject to deductions
• 57-22-28 Contract for payment of taxes shall not affect deductions
• 57-22-29 Contract for tax collection - Contracts validated
• 57-22-30 Bond and reports of collectors
• 57-22-31 Payment of taxes after judgment
• 57-22-33 Penalties
• 57-23-01 Correcting excessive assessment
• 57-23-02 Notice of equalization meetings to be published
• 57-23-03 Abatement of invalid, inequitable, or unjust assessments
• 57-23-04 County commissioners may abate or refund taxes
• 57-23-05 Application for abatement or refund - Who may make
• 57-23-05.1 Appraisal of property - Premises open to inspection
• 57-23-06 Hearing on application
• 57-23-07 County commissioners may compromise tax
• 57-23-08 Duties of county auditor and county commissioners after abatement action
• 57-23-09 Procedure when refund is made
• 57-23-10 Appeal
• 57-23-11 Provisions of chapter retroactive
• 57-23-12 Limitations of chapter
• 57-25-01 Application for division of property for satisfaction of tax lien
• 57-25-02 Appeal to board of county commissioners
• 57-25-03 Appeal to district court
• 57-25-04 Tax deed proceedings to be stayed
• 57-25-05 Procedure on payment of tax or satisfaction of tax lien of portion of tract
• 57-28-01 Notice of foreclosure of tax lien to be given
• 57-28-02 When tax lien is foreclosed
• 57-28-03 Contents of notice of tax lien
• 57-28-04 Service of notice of foreclosure of lien
• 57-28-05 Form of notice of foreclosure of tax lien service by certified mail
• 57-28-06 Service of notice by publication
• 57-28-07 Form of notice for publication
• 57-28-08 Effect of failure to satisfy tax lien
• 57-28-09 Tax deed to be issued
• 57-28-09.1 Form of tax deed
• 57-28-10 Appraisal for annual sale - Minimum sale price
• 57-28-11 Hearing on appraisal or reappraisal
• 57-28-12 Appeal
• 57-28-13 Time and place of annual sale
• 57-28-14 Notice of annual sale - Contents
• 57-28-15 Annual sale at auction - Sale price - Terms of payment
• 57-28-16 Form of deed to purchaser
• 57-28-17 Sale between annual sales - Reappraisal
• 57-28-17.1 Private sale between annual sales by nonexclusive listing agreements
• 57-28-18 Terms of private sale and distribution of proceeds
• 57-28-19 Rights of repurchase
• 57-28-20 Disposition of proceeds of sales
• 57-28-21 Cancellations from record
• 57-28-22 Sale of property owned by county more than ten years
• 57-28-23 County lands may be leased
• 57-28-24 Terms of leases
• 57-28-26 Disposition of rental revenue
• 57-28-27 Discretion of county commissioners in lease or sale of tax deed lands
• 57-28-29 Notice of tax delinquency - Central indexing system
• 57-29-01 Suspension of tax liens on state-acquired lands
• 57-29-02 Reinstatement of tax liens upon sale
• 57-29-03 Payment of tax liens
• 57-29-04 Abatement to purchaser of tax sale certificates on state-acquired land
• 57-29-05 Auditor to give tax information on lands in which state is interested
• 57-30-01 Counties may maintain actions to determine adverse claims
• 57-30-02 Joinder of claims for relief
• 57-30-03 Joinder of parties defendant
• 57-30-04 Actions - How tried - Judgments - When taken
• 57-30-05 Procedure applicable
• 57-32-01 Applicability of public utility laws
• 57-32-01.1 Property assessed in lieu of registration fees and sales and use taxes
• 57-32-01.2 Method of valuation
• 57-32-01.3 Allocation of value
• 57-32-02 Assessment and computation of tax
• 57-32-04 Allocation of tax
• 57-32-05 Collection of tax
• 57-32-06 Legal proceedings to enforce payment of tax
• 57-34-01 Definitions
• 57-34-02 Reports of telecommunications carriers
• 57-34-04 Assessment by state board of equalization
• 57-34-04.2 Deficiency, protest, and appeal
• 57-34-04.3 Claims for credit or refund - Continuing appropriation
• 57-34-04.4 Preservation of records
• 57-34-04.5 Resale certificates
• 57-34-06 Duties of county treasurer
• 57-34-07 Reports to county auditor
• 57-34-08 Administrative laws applicable
• 57-34-09 Disposition of revenue
• 57-34-10 Penalties - Interest - Lien for tax
• 57-34-11 Taxes in lieu of property taxes
• 57-34-12 Rules
• 57-36-01 Definitions
• 57-36-02 Distributors and dealers to be licensed
• 57-36-03 License
• 57-36-04 Revocation of license - Penalty
• 57-36-05 Unlawful to sell without license
• 57-36-05.1 Sale of imported cigarettes - When prohibited
• 57-36-05.2 Sale of noncompliant tobacco products
• 57-36-05.3 Use of cigarette-making machines - When allowed
• 57-36-05.4 Certain cigarette-making machines - Registration requirements
• 57-36-06 Cigarettes - Amount of tax
• 57-36-06.1 Cigarette-making machines - Requirements
• 57-36-07 Packaging - Presumption from possession
• 57-36-08 Stamps prepared by commissioner
• 57-36-09 Records to be kept by distributors and reports made - Penalty
• 57-36-09.1 Outlet - Record of deliveries and shipments
• 57-36-09.2 Examination and correction of returns - Collection of taxes
• 57-36-09.3 Corporate officer liability
• 57-36-09.4 Governor and manager liability
• 57-36-09.5 Lien of tax - Collection - Action authorized
• 57-36-09.6 General partner in a limited liability limited partnership liability
• 57-36-10 Stamps may be purchased at discount
• 57-36-11 Tax meter machines
• 57-36-11.1 Sales of untaxed cigarettes
• 57-36-12 Distributors may not sell stamps
• 57-36-13 Unlawful to transport unstamped cigarettes
• 57-36-14 Procedure in case of seizure - Determination - Judgment
• 57-36-15 Hearings by tax commissioner
• 57-36-16 Petition to tax commissioner for hearing or rehearing
• 57-36-17 Hearing - Appeals from decision of the tax commissioner
• 57-36-18 Tax commissioner to administer chapter
• 57-36-19 State's attorney and other officers may be called
• 57-36-20 Penalties for violation of chapter
• 57-36-21 Unlawful to counterfeit stamps or insignia
• 57-36-22 Separate additional tax on cigarettes - Collection - Penalty
• 57-36-24 Exemptions
• 57-36-25.1 Deduction to reimburse licensed distributor for administrative expenses
• 57-36-27 Consumer's use tax - Cigarettes - Reports - Remittances
• 57-36-29 Correction of errors
• 57-36-30 Issuance of credit or refund
• 57-36-31 Transfer and allocation of revenues - Appropriation
• 57-36-33 Penalties for violation of chapter
• 57-38-01 Definitions
• 57-38-01.1 Declaration of legislative intent
• 57-38-01.2 Adjustments to taxable income for individuals and fiduciaries
• 57-38-01.3 Adjustments to taxable income for corporations
• 57-38-01.4 Recognition of subchapter S election
• 57-38-01.5 Crop insurance proceeds - Option to postpone for income tax purposes
• 57-38-01.6 Deduction for contributions to retirement plans
• 57-38-01.7 Income tax credit for charitable contributions - Limitation
• 57-38-01.9 Deduction of contributions to individual retirement account
• 57-38-01.11 Reporting net operating loss
• 57-38-01.12 Reporting of investment credit carryback for prior taxable years
• 57-38-01.15 Proration and itemization of deductions and exemptions
• 57-38-01.17 Credit for investments in development corporations
• 57-38-01.20 Credit for expenses of caring for certain family members
• 57-38-01.22 Income tax credit for blending of biodiesel fuel or green diesel fuel
• 57-38-01.23 Income tax credit for biodiesel or green diesel sales equipment costs
• 57-38-01.24 Internship employment tax credit
• 57-38-01.25 Workforce recruitment credit for hard-to-fill employment positions
• 57-38-01.26 Angel investor tax credit
• 57-38-01.27 Microbusiness income tax credit
• 57-38-01.28 Marriage penalty credit
• 57-38-01.29 Homestead income tax credit - Rules
• 57-38-01.30 Commercial property income tax credit - Rules
• 57-38-01.32 Housing incentive fund tax credit
• 57-38-01.34 Corporate credit for contributions to rural leadership North Dakota
• 57-38-01.35 Financial institutions - Net operating losses - Credit carryovers
• 57-38-01.36 Twenty-first century manufacturing workforce incentive
• 57-38-01.37 Individual income tax credit
• 57-38-01.38 Adoption tax credit
• 57-38-01.40 Apprenticeship tax credit
• 57-38-01.42 Child care contribution credit
• 57-38-02 Annual tax on individuals
• 57-38-03 Imposition of tax against nonresidents
• 57-38-04 Allocation and apportionment of gross income of individuals
• 57-38-05 Certain income of nonresidents not taxed
• 57-38-06 General provisions applicable to nonresidents
• 57-38-06.1 Exemptions for nonresident individual
• 57-38-07 Tax imposed on fiduciaries - Charge against estate or trust
• 57-38-07.1 Taxation of two or more member limited liability companies
• 57-38-07.2 Taxation of single-member limited liability companies
• 57-38-08 Partnerships not subject to tax
• 57-38-09 Exempt organizations
• 57-38-09.1 Organizations exempt from income tax - File return
• 57-38-10 Allocation and apportionment of partnership income
• 57-38-11 Annual tax on corporations
• 57-38-12 Allocation of corporation income
• 57-38-13 General provisions related to allocation of corporation income
• 57-38-14 General provisions relating to corporate income
• 57-38-15 Basis for determining gain or loss
• 57-38-15.1 Capital gains and losses
• 57-38-15.2 No capital gain recognized on property involuntarily converted
• 57-38-15.3 Gain or loss not recognized on certain exchanges
• 57-38-16 Inventory - Use under direction of tax commissioner
• 57-38-17 Gross income defined
• 57-38-17.1 Income from back pay - Limitation of tax - Definition
• 57-38-18 Items not included in gross income
• 57-38-19 Gross income of life insurance companies
• 57-38-20 Basis of return of net income
• 57-38-21 Net income defined - Computation
• 57-38-22 Deductions allowed
• 57-38-22.1 Deductions - Individuals
• 57-38-23 Items not deductible
• 57-38-24 Net losses - Meaning - Exceptions
• 57-38-25 Net loss as a deduction
• 57-38-26 Exemption for individuals
• 57-38-27 Exemption for fiduciaries
• 57-38-28 Time for fixing exemption status
• 57-38-29 Optional method of computing tax
• 57-38-29.1 Energy cost relief credit
• 57-38-29.2 Credit for premiums for long-term care insurance coverage
• 57-38-30 Imposition and rate of tax on corporations
• 57-38-30.1 Corporate tax credit for new industry
• 57-38-30.2 Surtax on income
• 57-38-30.3 Individual, estate, and trust income tax
• 57-38-30.4 Income tax credit for comprehensive health association assessments
• 57-38-30.5 Income tax credit for research and experimental expenditures
• 57-38-31 Duty of individuals and fiduciaries to make return
• 57-38-31.1 Composite returns
• 57-38-32 Duty of corporations to make returns
• 57-38-33 Failure to complete return or supply information
• 57-38-34.1 Optional card income tax return
• 57-38-34.3 Optional contributions to nongame wildlife fund
• 57-38-34.4 Requirement to report federal changes
• 57-38-34.5 Optional contributions to centennial tree program trust fund
• 57-38-34.6 Optional contributions to trees for North Dakota program trust fund
• 57-38-34.7 Optional contributions to veterans' postwar trust fund
• 57-38-35 Payment of tax
• 57-38-35.1 Minimum refunds and collections - Application of refunds
• 57-38-35.2 Interest payments
• 57-38-36 When payment of tax may be made in quarterly installments
• 57-38-37 Receipt
• 57-38-38 Tax commissioner to audit returns and assess tax
• 57-38-39 Deficiency, protest, and appeal
• 57-38-40 Claim for credit or refund
• 57-38-40.1 Income tax refund reserve
• 57-38-41 Appeal
• 57-38-42 Information at the source
• 57-38-43 Interest on delinquent tax
• 57-38-44 Tax a personal debt
• 57-38-45 Interest and penalties
• 57-38-46 Certificate of tax commissioner prima facie evidence
• 57-38-47 Mandamus to compel filing return
• 57-38-48 Lien of tax
• 57-38-49 Preservation of lien
• 57-38-50 Satisfaction of lien
• 57-38-51 Enforcement of lien
• 57-38-52 Field auditors
• 57-38-53 Oath and acknowledgment
• 57-38-54 Publication of statistics
• 57-38-55 Disposition of revenues
• 57-38-56 Powers of tax commissioner
• 57-38-57 Secrecy as to returns - Penalty
• 57-38-58 Definitions
• 57-38-59 Withholding from wages of employees - Penalty
• 57-38-59.1 Reciprocal arrangement with other states for withholding income taxes
• 57-38-59.2 Withholding of lottery winnings
• 57-38-60 Employer's returns and remittances
• 57-38-60.1 Corporate officer liability
• 57-38-60.2 Governor and manager liability
• 57-38-60.3 Liability of a general partner in a limited liability limited partnership
• 57-38-61 Provisions of chapter applicable
• 57-38-62 Payment of estimated income tax
• 57-38-63 Due date for payment of estimated income tax
• 57-38-64 Application for quick refund of overpaid estimated tax by a corporation
• 57-38-65 Exemption
• 57-38-66 Business and corporation privilege tax
• 57-38-67 Definitions applicable to sections 57-38-67 through 57-38-70
• 57-38-68 Income tax deduction for land sale to beginning farmers
• 57-38-69 Rent from beginning farmers exempt from income tax
• 57-38-70 Claim for income tax deduction for land sale or rental to a beginning farmer
• 57-38-71 Definitions applicable to sections 57-38-71 through 57-38-74
• 57-38-73 Rent from beginning entrepreneur exempt from income tax
• 57-38-75 Rounding
• 57-44-01 When levy may be made
• 57-44-02 Notice of levy to be given
• 57-44-03 How tax computed and spread
• 57-44-04 Taxes spread on records
• 57-45-01 Taxes paid by occupant or tenant
• 57-45-02 Taxes paid by mortgagees or others having liens
• 57-45-03 Tax commissioner to furnish list of lands added to or taken from tax rolls
• 57-45-04 Tax commissioner to collect taxes when other officer neglects
• 57-45-05 Officer's refusal to perform duty - Penalty
• 57-45-06 Suits against officers defended at expense of county
• 57-45-08 Consolidated tax account
• 57-45-09 Submission to county commissioners prerequisite to actions
• 57-45-10 Tender of taxes
• 57-45-11 Limitation of action against tax deed
• 57-45-12 Procedure when taxes or tax lien foreclosures are declared invalid
• 57-45-13 Supplemental proceedings to enforce collection of state taxes
• 57-45-14 When tax may be held invalid
• 57-45-15 Fraudulent tax receipts - Penalty
• 57-47-02 County authorized to borrow - Term - Interest rate
• 57-47-03 Application for loan - Contents
• 57-47-04 Funding for loan repayment - Limitation
• 57-47-05 County loan fund established
• 57-51-01 Definitions
• 57-51-02 Gross production tax - Oil
• 57-51-02.1 Type of tax
• 57-51-02.2 Gross production tax - Gas
• 57-51-02.3 Valuation of oil - Alternatives - Exceptions
• 57-51-02.4 Shallow gas - Gross production tax exemption
• 57-51-02.5 Exemption of gas for electrical generation at well site
• 57-51-03 Gross production tax to be in lieu of other taxes
• 57-51-04 Equipment used in production exempt from ad valorem tax
• 57-51-05.1 Reclamation of oil - Refiner to pay tax - Reports required
• 57-51-07 Powers of commissioner
• 57-51-09 Commissioner shall compute tax on incorrect returns
• 57-51-10 Proceedings and penalty on delinquency
• 57-51-11 Lien for tax - Preservation of lien - Satisfaction of lien
• 57-51-12 Delinquent taxes - Sale of property
• 57-51-13 False report deemed perjury
• 57-51-14 Duties of commissioner and state treasurer
• 57-51-15 Gross production tax allocation - Report
• 57-51-15.1 Energy impact fund
• 57-51-16 Distribution of proceeds in certain cases
• 57-51-18 Payment where ownership is in dispute - Assignment as security
• 57-51-19 Claim for credit or refund
• 57-51-19.1 Minimum refunds and collections
• 57-51-20 Statements as to tax on settlements - Acceptance of deductions
• 57-51-21 Rules and regulations - Bond - Reports - Actions
• 57-51-22 Penalty
• 57-51-23 Application of chapter
• 57-55-01 Definition
• 57-55-01.1 Taxation and tax permits for mobile homes
• 57-55-02 Application for taxing - Form - Contents
• 57-55-03 When taxes become due and delinquent - Penalty
• 57-55-04 Taxes - How determined - Disbursement
• 57-55-04.1 Procedure for abatement, refund, or compromise of tax
• 57-55-05 Taxes in lieu of other property taxes
• 57-55-06 Tax permits - Form
• 57-55-07 Failure to apply for permit - Illegal use of permit - Penalty
• 57-55-09 Rules and regulations
• 57-55-10 Exemptions - Exceptions
• 57-55-11 Collection - Enforcement - Penalty
• 57-55-12 Refunds
• 57-57-01 Definitions
• 57-57-02 Eligibility for forest stewardship tax - Application
• 57-57-03 Duties of the state forester
• 57-57-04 Application and acceptance to constitute a contract
• 57-57-05 Duty of local assessor
• 57-57-06 Liability, rate, and collection of the tax - Lieu tax
• 57-57-08 Report of the state forester - Declassification orders
• 57-57-09 Public hearing by petition - Hearing board - Presiding officer
• 57-57-10 Procedural rules for hearing - Decision - Appeal
• 57-57-11 Forest stewardship recognition
• 57-59-01 Multistate tax compact
• 57-59-02 Optional computation
• 57-59-03 Membership of multistate tax commission
• 57-59-04 Designation of an alternate
• 57-59-05 Legal counsel
• 57-59-06 Selection of representatives to meet with commission member
• 57-59-07 Multistate tax compact advisory committee
• 57-59-08 Interaudits
• 57-60-01 Definitions
• 57-60-02 Imposition of taxes
• 57-60-02.1 Carbon dioxide capture credit - Reporting requirement
• 57-60-05 Payment of taxes - When taxes due - When delinquent
• 57-60-07 Powers of commissioner
• 57-60-08 Commissioner to compute tax on incorrect or omitted reports
• 57-60-09 Proceedings and penalty on delinquency
• 57-60-10 Lien for tax
• 57-60-10.1 Refund of overpayments
• 57-60-11 Appeal from decision of commissioner
• 57-60-12 Rules and regulations - Bond
• 57-60-13 Moneys to be deposited with state treasurer
• 57-60-14 Allocation of revenue - Continuing appropriation
• 57-60-15 Duty of state treasurer - Allocation to political subdivisions
• 57-60-16 Penalty
• 57-61-01.2 When coal or commercial leonardite considered severed
• 57-61-01.3 Severance tax reduction for coal mined for certain users
• 57-61-01.6 Lignite research fund - Continuing appropriation
• 57-61-01.8 Tax reduction for coal burned in small boilers
• 57-61-02 When tax due - When delinquent
• 57-61-03 Powers of state tax commissioner
• 57-61-04 Tax commissioner to compute tax on incorrect or omitted returns
• 57-61-05 Penalty on delinquency - Failure to file returns
• 57-61-06 Lien for tax
• 57-61-06.1 Refund of overpayments
• 57-61-07 Appeal from decision of tax commissioner
• 57-61-08 Rules - Bond
• 57-61-09 Penalty
• 57-61-10 Coal development fund established
• 57-62-01 Definitions
• 57-62-02 Allocation of moneys in coal development fund
• 57-62-03 Loans - Terms and conditions - Repayment
• 57-62-03.1 Oil and gas impact grant fund
• 57-62-04 Energy infrastructure and impact office - Appointment of director
• 57-62-05 Powers and duties of energy infrastructure and impact office director
• 57-62-06 Legislative intent and guidelines on impact grants
• 57-63-01 Definitions
• 57-63-02 Imposition of assessment
• 57-63-03 Basis of assessment
• 57-63-04 Reports - Extension
• 57-63-05 Payment of assessment
• 57-63-06 Penalties - Offenses
• 57-63-07 Records required
• 57-63-08 Officer and manager liability
• 57-63-09 Commissioner to administer chapter
• 57-63-10 Lien of assessment - Collection - Action authorized
• 57-63-11 Commissioner may require bond
• 57-63-12 Correction of errors
• 57-63-13 Provider assessment fund
• 57-65-01 Definitions
• 57-65-02 Imposition of tax on potash
• 57-65-03 Imposition of tax on byproducts of potash production
• 57-65-04 Type of tax
• 57-65-05 Potash and byproducts tax to be in lieu of other taxes
• 57-65-06 Duties of tax commissioner and state treasurer
• 57-65-07 Allocation of revenue
• 57-65-09 Tax commissioner to audit returns and correct tax
• 57-65-10 Interest and penalties
• 57-65-11 Refund claims
• 57-65-12 Minimum refunds and collections
• 57-65-13 Protest and appeal
• 57-65-14 Lien for tax - Preservation of lien - Satisfaction of lien
• 57-65-15 Delinquent taxes - Sale of property
• 57-65-16 Bond - Reports - Actions
• 57-65-17 Penalty
• 57-65-18 Powers of tax commissioner
• 57-65-19 Rules - Legislative intent