North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-34-11
Taxes in lieu of property taxes
Official textlegis.nd.gov
The taxes imposed by this chapter are taxes upon the privilege of doing business in this state and are in lieu of all real and personal property taxes levied by the state or any of its political subdivisions upon real or personal property to the extent the property is directly used by the telecommunications carrier in its telecommunications operations.
Source: view the official PDF
In this chapter (14 sections)
- 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