North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-38-67
Definitions applicable to sections 57-38-67 through 57-38-70
Official textlegis.nd.govlast amended
Repealed by S.L. 2009, ch. 545, § 32.
Amendment history
S.L. 2009, ch. 545, § 32
Source: view the official PDF
In this chapter (40 sections)
- 57-38-40 · Claim for credit or refund
- 57-38-40.1 · Income tax refund reserve
- 57-38-41 · Appeal
- 57-38-42 · Information at the source
- 57-38-43 · Interest on delinquent tax
- 57-38-44 · Tax a personal debt
- 57-38-45 · Interest and penalties
- 57-38-46 · Certificate of tax commissioner prima facie evidence
- 57-38-47 · Mandamus to compel filing return
- 57-38-48 · Lien of tax
- 57-38-49 · Preservation of lien
- 57-38-50 · Satisfaction of lien
- 57-38-51 · Enforcement of lien
- 57-38-52 · Field auditors
- 57-38-53 · Oath and acknowledgment
- 57-38-54 · Publication of statistics
- 57-38-55 · Disposition of revenues
- 57-38-56 · Powers of tax commissioner
- 57-38-57 · Secrecy as to returns - Penalty
- 57-38-58 · Definitions
- 57-38-59 · Withholding from wages of employees - Penalty
- 57-38-59.1 · Reciprocal arrangement with other states for withholding…
- 57-38-59.2 · Withholding of lottery winnings
- 57-38-60 · Employer's returns and remittances
- 57-38-60.1 · Corporate officer liability
- 57-38-60.2 · Governor and manager liability
- 57-38-60.3 · Liability of a general partner in a limited liability…
- 57-38-61 · Provisions of chapter applicable
- 57-38-62 · Payment of estimated income tax
- 57-38-63 · Due date for payment of estimated income tax
- 57-38-64 · Application for quick refund of overpaid estimated tax by a…
- 57-38-65 · Exemption
- 57-38-66 · Business and corporation privilege tax
- 57-38-67 · Definitions applicable to sections 57-38-67 through 57-38-70
- 57-38-68 · Income tax deduction for land sale to beginning farmers
- 57-38-69 · Rent from beginning farmers exempt from income tax
- 57-38-70 · Claim for income tax deduction for land sale or rental to a…
- 57-38-71 · Definitions applicable to sections 57-38-71 through 57-38-74
- 57-38-73 · Rent from beginning entrepreneur exempt from income tax
- 57-38-75 · Rounding