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North Dakota Century Code — Title 57 (Taxation)

N.D.C.C. § 57-38-44

Tax a personal debt

Official textlegis.nd.gov

Every tax imposed by this chapter, and all increases, interest, and penalties thereon, becomes, from the time it is due and payable, a personal debt from the person or corporation liable to pay the same to this state.

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In this chapter (40 sections)
  1. 57-38-32 · Duty of corporations to make returns
  2. 57-38-33 · Failure to complete return or supply information
  3. 57-38-34.1 · Optional card income tax return
  4. 57-38-34.3 · Optional contributions to nongame wildlife fund
  5. 57-38-34.4 · Requirement to report federal changes
  6. 57-38-34.5 · Optional contributions to centennial tree program trust…
  7. 57-38-34.6 · Optional contributions to trees for North Dakota program…
  8. 57-38-34.7 · Optional contributions to veterans' postwar trust fund
  9. 57-38-35 · Payment of tax
  10. 57-38-35.1 · Minimum refunds and collections - Application of refunds
  11. 57-38-35.2 · Interest payments
  12. 57-38-36 · When payment of tax may be made in quarterly installments
  13. 57-38-37 · Receipt
  14. 57-38-38 · Tax commissioner to audit returns and assess tax
  15. 57-38-39 · Deficiency, protest, and appeal
  16. 57-38-40 · Claim for credit or refund
  17. 57-38-40.1 · Income tax refund reserve
  18. 57-38-41 · Appeal
  19. 57-38-42 · Information at the source
  20. 57-38-43 · Interest on delinquent tax
  21. 57-38-44 · Tax a personal debt
  22. 57-38-45 · Interest and penalties
  23. 57-38-46 · Certificate of tax commissioner prima facie evidence
  24. 57-38-47 · Mandamus to compel filing return
  25. 57-38-48 · Lien of tax
  26. 57-38-49 · Preservation of lien
  27. 57-38-50 · Satisfaction of lien
  28. 57-38-51 · Enforcement of lien
  29. 57-38-52 · Field auditors
  30. 57-38-53 · Oath and acknowledgment
  31. 57-38-54 · Publication of statistics
  32. 57-38-55 · Disposition of revenues
  33. 57-38-56 · Powers of tax commissioner
  34. 57-38-57 · Secrecy as to returns - Penalty
  35. 57-38-58 · Definitions
  36. 57-38-59 · Withholding from wages of employees - Penalty
  37. 57-38-59.1 · Reciprocal arrangement with other states for withholding…
  38. 57-38-59.2 · Withholding of lottery winnings
  39. 57-38-60 · Employer's returns and remittances
  40. 57-38-60.1 · Corporate officer liability
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