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North Dakota Century Code — Title 57 (Taxation)

N.D.C.C. § 57-38-49

Preservation of lien

Official textlegis.nd.gov

Any mortgagee, purchaser, judgment creditor, or lien claimant acquiring any interest in, or lien on, any property situated in the state, prior to the commissioner filing in the central indexing system maintained by the secretary of state a notice of the lien provided for in section 57-38-48, takes free of, or has priority over, the lien. The commissioner shall index in the central indexing system the following data:

# 1.

The name of the taxpayer.

# 2.

The name "State of North Dakota" as claimant.

# 3.

The date and time the notice of lien was indexed.

# 4.

The amount of the lien.

# 5.

The internal revenue service taxpayer identification number or social security number of the taxpayer.
The notice of lien is effective as of eight a.m. next following the indexing of the notice. Any notice of lien filed by the commissioner may be indexed in the central indexing system without changing its original priority as to property in the county where the lien was filed. The commissioner shall index any notice of lien with no payment of fees or costs to the secretary of state.

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In this chapter (40 sections)
  1. 57-38-34.5 · Optional contributions to centennial tree program trust…
  2. 57-38-34.6 · Optional contributions to trees for North Dakota program…
  3. 57-38-34.7 · Optional contributions to veterans' postwar trust fund
  4. 57-38-35 · Payment of tax
  5. 57-38-35.1 · Minimum refunds and collections - Application of refunds
  6. 57-38-35.2 · Interest payments
  7. 57-38-36 · When payment of tax may be made in quarterly installments
  8. 57-38-37 · Receipt
  9. 57-38-38 · Tax commissioner to audit returns and assess tax
  10. 57-38-39 · Deficiency, protest, and appeal
  11. 57-38-40 · Claim for credit or refund
  12. 57-38-40.1 · Income tax refund reserve
  13. 57-38-41 · Appeal
  14. 57-38-42 · Information at the source
  15. 57-38-43 · Interest on delinquent tax
  16. 57-38-44 · Tax a personal debt
  17. 57-38-45 · Interest and penalties
  18. 57-38-46 · Certificate of tax commissioner prima facie evidence
  19. 57-38-47 · Mandamus to compel filing return
  20. 57-38-48 · Lien of tax
  21. 57-38-49 · Preservation of lien
  22. 57-38-50 · Satisfaction of lien
  23. 57-38-51 · Enforcement of lien
  24. 57-38-52 · Field auditors
  25. 57-38-53 · Oath and acknowledgment
  26. 57-38-54 · Publication of statistics
  27. 57-38-55 · Disposition of revenues
  28. 57-38-56 · Powers of tax commissioner
  29. 57-38-57 · Secrecy as to returns - Penalty
  30. 57-38-58 · Definitions
  31. 57-38-59 · Withholding from wages of employees - Penalty
  32. 57-38-59.1 · Reciprocal arrangement with other states for withholding…
  33. 57-38-59.2 · Withholding of lottery winnings
  34. 57-38-60 · Employer's returns and remittances
  35. 57-38-60.1 · Corporate officer liability
  36. 57-38-60.2 · Governor and manager liability
  37. 57-38-60.3 · Liability of a general partner in a limited liability…
  38. 57-38-61 · Provisions of chapter applicable
  39. 57-38-62 · Payment of estimated income tax
  40. 57-38-63 · Due date for payment of estimated income tax
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