North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-60-10
Lien for tax
Official textlegis.nd.gov
The tax herein provided for must, at all times, be and constitutes a first and paramount lien in favor of the state of North Dakota upon all property and rights to property, whether real or personal, belonging to the taxpayer, and such lien may be foreclosed in the manner provided in chapter 32-20.
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In this chapter (15 sections)
- 57-60-01 · Definitions
- 57-60-02 · Imposition of taxes
- 57-60-02.1 · Carbon dioxide capture credit - Reporting requirement
- 57-60-05 · Payment of taxes - When taxes due - When delinquent
- 57-60-07 · Powers of commissioner
- 57-60-08 · Commissioner to compute tax on incorrect or omitted reports
- 57-60-09 · Proceedings and penalty on delinquency
- 57-60-10 · Lien for tax
- 57-60-10.1 · Refund of overpayments
- 57-60-11 · Appeal from decision of commissioner
- 57-60-12 · Rules and regulations - Bond
- 57-60-13 · Moneys to be deposited with state treasurer
- 57-60-14 · Allocation of revenue - Continuing appropriation
- 57-60-15 · Duty of state treasurer - Allocation to political…
- 57-60-16 · Penalty