North Dakota Century Code — Title 57 (Taxation)

1,190 sections.

Chapter 57 — 01 — Tax Commissioner

Chapter 57 — 02 — General Property Assessment

Chapter 57 — 02.1 — Payments In Lieu Of Real Estate Taxes

Chapter 57 — 02.2 — Exemption Of Improvements To Buildings

Chapter 57 — 02.3 — Payments In Lieu Of Property Taxes

Chapter 57 — 02.4 — Crew Housing Permit Fees

Chapter 57 — 05 — Assessment Of Railroad Property

Chapter 57 — 06 — Assessment And Taxation Of Public Utilities

Chapter 57 — 07 — Correction Of Assessments Of Public Utility Property

Chapter 57 — 08 — Review Of Public Utility Assessments

Chapter 57 — 09 — Township Board Of Equalization

Chapter 57 — 11 — City Board Of Equalization

Chapter 57 — 12 — County Board Of Equalization

Chapter 57 — 13 — State Board Of Equalization

Chapter 57 — 14 — Correction Of Assessments Of Property

Chapter 57 — 15 — Tax Levies And Limitations

Chapter 57 — 19 — School District Special Reserve Fund

Chapter 57 — 20 — Payment And Collection Of Taxes

Chapter 57 — 21 — Collection Of Rents For Payment Of Taxes

Chapter 57 — 22 — Collection Of Delinquent Personal Property Taxes

Chapter 57 — 23 — Proceedings To Abate Or Refund Taxes

Chapter 57 — 25 — Payment Of Tax Or Redemption On Division Of Real Estate

Chapter 57 — 28 — Rights Of County When Lands Not Redeemed

Chapter 57 — 29 — Tax Liens On Land Acquired By State

Chapter 57 — 30 — Action By County To Quiet Title

Chapter 57 — 32 — Taxation Of Express And Air Transportation Companies

Chapter 57 — 33.2 — Electric Generation, Distribution, And Transmission Taxes

Chapter 57 — 34 — Telecommunications Carriers Taxation

Chapter 57 — 34.1 — Mobile Telecommunications Tax Sourcing

Chapter 57 — 36 — Tobacco Products Tax Law

Chapter 57 — 37.1 — Estate Tax

Chapter 57 — 38 — Income Tax

Chapter 57 — 38.1 — Uniform Division Of Income Tax Act

Chapter 57 — 38.3 — Setoff Of Income Tax Refund

Chapter 57 — 38.4 — Water

Chapter 57 — 38.5 — Seed Capital Investment Tax Credit

Chapter 57 — 38.6 — Agricultural Business Investment Tax Credit

Chapter 57 — 39.2 — Sales Tax

Chapter 57 — 39.4 — Streamlined Sales And Use Tax Agreement

Chapter 57 — 39.5 — Farm Machinery Gross Receipts Tax

Chapter 57 — 39.6 — Alcoholic Beverage Gross Receipts Tax

Chapter 57 — 39.9 — State-Tribal Sales, Use, And Gross Receipts Tax Agreements

Chapter 57 — 39.10 — State-Tribal Alcohol, Tobacco, And Alcoholic Beverages Gross Receipts

Chapter 57 — 40.2 — Use Tax

Chapter 57 — 40.3 — Motor Vehicle Excise Tax

Chapter 57 — 40.4 — Motor Vehicle Excise Tax Refunds

Chapter 57 — 40.5 — Aircraft Excise Tax

Chapter 57 — 40.6 — Emergency Services Communication Systems

Chapter 57 — 43.1 — Motor Vehicle Fuels And Importer For Use Taxes

Chapter 57 — 43.2 — Special Fuels And Importer For Use Taxes

Chapter 57 — 43.3 — Aviation Fuel Tax

Chapter 57 — 44 — Relevy Of Invalid Tax

Chapter 57 — 45 — Miscellaneous Provisions

Chapter 57 — 47 — County Deficiency Levy

Chapter 57 — 51 — Oil And Gas Gross Production Tax

Chapter 57 — 51.1 — Oil Extraction Tax

Chapter 57 — 51.2 — Tribal Oil And Gas Agreements

Chapter 57 — 55 — Mobile Homes Taxes

Chapter 57 — 57 — Forest Stewardship

Chapter 57 — 59 — Multistate Tax Compact

Chapter 57 — 60 — Coal Conversion Facilities Privilege Tax

Chapter 57 — 61 — Coal Severance Tax

Chapter 57 — 62 — Impact Aid Program

Chapter 57 — 63 — Provider Assessment For Intermediate Care

Chapter 57 — 65 — Potash Taxes