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North Dakota Century Code — Title 57 (Taxation)

N.D.C.C. § 57-38-48

Lien of tax

Official textlegis.nd.gov

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.

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In this chapter (40 sections)
  1. 57-38-34.4 · Requirement to report federal changes
  2. 57-38-34.5 · Optional contributions to centennial tree program trust…
  3. 57-38-34.6 · Optional contributions to trees for North Dakota program…
  4. 57-38-34.7 · Optional contributions to veterans' postwar trust fund
  5. 57-38-35 · Payment of tax
  6. 57-38-35.1 · Minimum refunds and collections - Application of refunds
  7. 57-38-35.2 · Interest payments
  8. 57-38-36 · When payment of tax may be made in quarterly installments
  9. 57-38-37 · Receipt
  10. 57-38-38 · Tax commissioner to audit returns and assess tax
  11. 57-38-39 · Deficiency, protest, and appeal
  12. 57-38-40 · Claim for credit or refund
  13. 57-38-40.1 · Income tax refund reserve
  14. 57-38-41 · Appeal
  15. 57-38-42 · Information at the source
  16. 57-38-43 · Interest on delinquent tax
  17. 57-38-44 · Tax a personal debt
  18. 57-38-45 · Interest and penalties
  19. 57-38-46 · Certificate of tax commissioner prima facie evidence
  20. 57-38-47 · Mandamus to compel filing return
  21. 57-38-48 · Lien of tax
  22. 57-38-49 · Preservation of lien
  23. 57-38-50 · Satisfaction of lien
  24. 57-38-51 · Enforcement of lien
  25. 57-38-52 · Field auditors
  26. 57-38-53 · Oath and acknowledgment
  27. 57-38-54 · Publication of statistics
  28. 57-38-55 · Disposition of revenues
  29. 57-38-56 · Powers of tax commissioner
  30. 57-38-57 · Secrecy as to returns - Penalty
  31. 57-38-58 · Definitions
  32. 57-38-59 · Withholding from wages of employees - Penalty
  33. 57-38-59.1 · Reciprocal arrangement with other states for withholding…
  34. 57-38-59.2 · Withholding of lottery winnings
  35. 57-38-60 · Employer's returns and remittances
  36. 57-38-60.1 · Corporate officer liability
  37. 57-38-60.2 · Governor and manager liability
  38. 57-38-60.3 · Liability of a general partner in a limited liability…
  39. 57-38-61 · Provisions of chapter applicable
  40. 57-38-62 · Payment of estimated income tax
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