N.D.C.C. § 57-38-48 — Lien of tax

Whenever any taxpayer liable to pay a tax or penalty imposed refuses or neglects to pay
the same, the amount, including any interest, penalty, or addition to such tax, together with the
costs that may accrue in addition thereto, is a lien in favor of the state of North Dakota upon all
property and rights to property, whether real or personal, belonging to said taxpayer. Such lien
attaches at the time the tax becomes due and payable and continues until the liability for such
amount is satisfied.