North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-61-06
Lien for tax
Official textlegis.nd.gov
The severance tax herein referred to must, at all times, be and constitutes a first and paramount lien against the producer's property as the case may be, both real and personal. In all cases when such tax is not paid, it may be recovered in a civil action by the state tax commissioner, brought in the name of the state, in any court of competent jurisdiction of the county where any such property, assets, and effects are located.
Source: view the official PDF
In this chapter (14 sections)
- 57-61-01.2 · When coal or commercial leonardite considered severed
- 57-61-01.3 · Severance tax reduction for coal mined for certain users
- 57-61-01.6 · Lignite research fund - Continuing appropriation
- 57-61-01.8 · Tax reduction for coal burned in small boilers
- 57-61-02 · When tax due - When delinquent
- 57-61-03 · Powers of state tax commissioner
- 57-61-04 · Tax commissioner to compute tax on incorrect or omitted…
- 57-61-05 · Penalty on delinquency - Failure to file returns
- 57-61-06 · Lien for tax
- 57-61-06.1 · Refund of overpayments
- 57-61-07 · Appeal from decision of tax commissioner
- 57-61-08 · Rules - Bond
- 57-61-09 · Penalty
- 57-61-10 · Coal development fund established