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North Dakota Century Code — Title 57 (Taxation)

N.D.C.C. § 57-38-51

Enforcement of lien

Official textlegis.nd.gov

The attorney general, upon the request of the tax commissioner, shall bring suit without bond, to enforce payment of any taxes and penalties, and to foreclose any lien provided for in this chapter, and, in such action, the attorney general shall have the assistance of the state's attorney of the county in which the action is brought. The foregoing remedy of the state is cumulative and no action taken by the tax commissioner or attorney general may be construed to be an election on the part of the state or any of its officers to pursue any remedy to the exclusion of any other remedy provided by law for the enforcement or collection of an income tax or penalty or interest.

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In this chapter (40 sections)
  1. 57-38-34.7 · Optional contributions to veterans' postwar trust fund
  2. 57-38-35 · Payment of tax
  3. 57-38-35.1 · Minimum refunds and collections - Application of refunds
  4. 57-38-35.2 · Interest payments
  5. 57-38-36 · When payment of tax may be made in quarterly installments
  6. 57-38-37 · Receipt
  7. 57-38-38 · Tax commissioner to audit returns and assess tax
  8. 57-38-39 · Deficiency, protest, and appeal
  9. 57-38-40 · Claim for credit or refund
  10. 57-38-40.1 · Income tax refund reserve
  11. 57-38-41 · Appeal
  12. 57-38-42 · Information at the source
  13. 57-38-43 · Interest on delinquent tax
  14. 57-38-44 · Tax a personal debt
  15. 57-38-45 · Interest and penalties
  16. 57-38-46 · Certificate of tax commissioner prima facie evidence
  17. 57-38-47 · Mandamus to compel filing return
  18. 57-38-48 · Lien of tax
  19. 57-38-49 · Preservation of lien
  20. 57-38-50 · Satisfaction of lien
  21. 57-38-51 · Enforcement of lien
  22. 57-38-52 · Field auditors
  23. 57-38-53 · Oath and acknowledgment
  24. 57-38-54 · Publication of statistics
  25. 57-38-55 · Disposition of revenues
  26. 57-38-56 · Powers of tax commissioner
  27. 57-38-57 · Secrecy as to returns - Penalty
  28. 57-38-58 · Definitions
  29. 57-38-59 · Withholding from wages of employees - Penalty
  30. 57-38-59.1 · Reciprocal arrangement with other states for withholding…
  31. 57-38-59.2 · Withholding of lottery winnings
  32. 57-38-60 · Employer's returns and remittances
  33. 57-38-60.1 · Corporate officer liability
  34. 57-38-60.2 · Governor and manager liability
  35. 57-38-60.3 · Liability of a general partner in a limited liability…
  36. 57-38-61 · Provisions of chapter applicable
  37. 57-38-62 · Payment of estimated income tax
  38. 57-38-63 · Due date for payment of estimated income tax
  39. 57-38-64 · Application for quick refund of overpaid estimated tax by a…
  40. 57-38-65 · Exemption
Full table of contents →