There is a newer version of the North Dakota Century Code
2009 North Dakota Code
57 Taxation
- 57-01 Tax Commissioner
- 57-02 General Property Assessment
- 57-02.1 Payments in Lieu of Real Estate Taxes
- 57-02.2 Exemption of Improvements to Buildings
- 57-02.3 Payments in Lieu of Property Taxes
- 57-03 Assessment and Valuation of Grain
- 57-04 Assessment of Petroleum Property
- 57-05 Assessment of Railroad Property
- 57-06 Assessment and Taxation of Public Utilities
- 57-07 Correction of Assessments of Public Utility Property
- 57-08 Review of Public Utility Assessments
- 57-09 Township Board of Equalization
- 57-10 Village Board of Equalization
- 57-11 City Board of Equalization
- 57-11.1 Personal Property Assessment Formula
- 57-12 County Board of Equalization
- 57-13 State Board of Equalization
- 57-14 Correction of Assessments of Property
- 57-15 Tax Levies and Limitations
- 57-16 Excess Levies in School Districts
- 57-17 Excess Levies in Counties, Municipalities, and Townships
- 57-18 Tax Levy for County Improvements
- 57-19 School District Special Reserve Fund
- 57-20 Payment and Collection of Taxes
- 57-21 Collection of Rents for Payment of Taxes
- 57-22 Collection of Delinquent Personal Property Taxes
- 57-23 Proceedings to Abate or Refund Taxes
- 57-23.1 Tax Appeals Board
- 57-24 Sale of Land for Delinquent Taxes
- 57-25 Payment of Tax or Redemption on Division of Real Estate
- 57-26 Redemption from Real Estate Tax Sales
- 57-27 Rights of Private Purchaser When Land Not Redeemed
- 57-28 Rights of County When Lands Not Redeemed
- 57-29 Tax Liens on Land Acquired by State
- 57-30 Action by County to Quiet Title
- 57-31 Taxation of Transient Stocks of Merchandise
- 57-32 Taxation of Express and Air Transportation Companies
- 57-33 Taxation of Rural Electric Cooperatives
- 57-33.1 Taxation of Cooperative Electrical Generating Plants
- 57-33.2 Electric Generation, Distribution, and Transmission Taxes
- 57-34 Telecommunications Carriers Taxation
- 57-34.1 Mobile Telecommunications Tax Sourcing
- 57-35 Taxation of Banks and Trust Companies
- 57-35.1 Taxation of Building and Loan Associations
- 57-35.2 Privilege Tax on Financial Institutions
- 57-35.3 Financial Institutions Taxation
- 57-36 Tobacco Products Tax Law
- 57-36.1 Controlled Substances Tax
- 57-37 Estate Tax
- 57-37.1 Estate Tax
- 57-38 Income Tax
- 57-38.1 Uniform Division of Income Tax Act
- 57-38.2 Income Averaging
- 57-38.3 Setoff of Income Tax Refund
- 57-38.4 Water's Edge Method Election
- 57-38.5 Seed Capital Investment Tax Credit
- 57-38.6 Agricultural Business Investment Tax Credit
- 57-39 Sales Tax
- 57-39.1 Motor Vehicle Excise Tax
- 57-39.2 Sales Tax
- 57-39.3 In Lieu of Sales Tax Fees
- 57-39.4 Streamlined Sales and Use Tax Agreement
- 57-39.5 Farm Machinery Gross Receipts Tax
- 57-39.6 Alcoholic Beverage Gross Receipts Tax
- 57-39.7 Lodging Gross Receipts Tax
- 57-40 Use Tax
- 57-40.1 Motor Vehicle Use Tax
- 57-40.2 Use Tax
- 57-40.3 Motor Vehicle Excise Tax
- 57-40.4 Motor Vehicle Excise Tax Refunds
- 57-40.5 Aircraft Excise Tax
- 57-40.6 Emergency Services Communication Systems
- 57-41 Motor Fuel Tax
- 57-42 Motor Fuel Use Tax
- 57-43 Additional Motor Fuel Tax
- 57-43.1 Motor Vehicle Fuels and Importer for Use Taxes
- 57-43.2 Special Fuels and Importer for Use Taxes
- 57-43.3 Aviation Fuel Tax
- 57-44 Relevy of Invalid Tax
- 57-45 Miscellaneous Provisions
- 57-46 Tax Concessions Applicable to Persons in Armed Forces
- 57-47 County Deficiency Levy
- 57-48 State Highway Anticipation Certificates
- 57-49 Mineral Rights Privilege Tax
- 57-50 Refund Motor Fuel Tax
- 57-51 Oil and Gas Gross Production Tax
- 57-51.1 Oil Extraction Tax
- 57-51.2 Three Affiliated Tribes Oil and Gas Agreement
- 57-52 Special Fuels Tax Act
- 57-53 Special Fuels Tax Levy
- 57-54 Motor Vehicle Fuel Tax
- 57-54.1 Importers for Use Tax Act
- 57-54.2 Highway Contract Tax
- 57-55 Mobile Homes Taxes
- 57-56 Aviation Fuel Tax
- 57-57 Forest Stewardship
- 57-58 Allocations to Counties and Political Subdivisions
- 57-59 Multistate Tax Compact
- 57-60 Coal Conversion Facilities Privilege Tax
- 57-61 Coal Severance Tax
- 57-62 Impact Aid Program
- 57-63 Provider Assessment for Intermediate Care
- 57-64 Mill Levy Reduction Allocations and Grants
- 57-43A Two-Cent Special Motor Fuel Tax
Disclaimer: These codes may not be the most recent version. North Dakota may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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