2016 North Dakota Century Code Title 57 Taxation Chapter 57-32 Taxation of Express and Air Transportation Companies
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CHAPTER 57-32
TAXATION OF EXPRESS AND AIR TRANSPORTATION COMPANIES
57-32-01. Applicability of public utility laws.
All of the provisions of chapter 57-06 are made applicable, insofar as the same may be
consistent with the provisions of this chapter, to the assessment of express companies and air
transportation companies.
57-32-01.1. Property assessed in lieu of registration fees and sales and use taxes.
The taxes imposed by chapters 57-06, 57-07, 57-08, 57-13, and this chapter on air carrier
transportation property are in lieu of the registration fees imposed by section 2-05-11 and are in
lieu of sales and use taxes which would otherwise be imposed on the sale, storage, use, or
consumption of air carrier transportation property except for the provisions of sections
57-39.2-04 and 57-40.2-04.
57-32-01.2. Method of valuation.
All of the operative property within North Dakota of each air carrier transportation company
which is defined as real property under section 57-02-04 must be valued for assessment
purposes by the tax commissioner and the state board of equalization. For the purpose of
determining the value of the operative property within North Dakota of each air transportation
company, the tax commissioner and the state board of equalization shall take into consideration
legally established evidences of value that enable the tax commissioner and the state board of
equalization to make a just and equitable assessment.
57-32-01.3. Allocation of value.
Repealed by S.L. 1987, ch. 684, § 3.
57-32-02. Assessment and computation of tax.
The tax commissioner, after the provisions of chapter 57-06 have been complied with and
final assessment has been made by the state board of equalization, shall compute a tax upon
the valuation fixed as is provided by law for the assessment of other utilities. Such a tax must be
computed by applying to that portion of the valuation which by law is subject to tax the average
millage rate, which is obtained by dividing the total taxable valuation of all property within this
state for the current year, into the total of all state and local taxes assessed within the state on a
millage basis for the current year. The tax for air transportation companies must be computed by
applying, to that portion of the valuation which by law is subject to the tax, the average millage
rate which is obtained by dividing the total taxable valuation of all property for the current year,
within all cities operating an airport served by scheduled airlines in North Dakota, into the total
of all state and local taxes assessed within all such cities on a millage basis for the current year.
57-32-03. Tax statements prepared by state tax commissioner - When due and
delinquent.
On or before the thirty-first day of March in each year, the tax commissioner shall provide
each company assessed under the provisions of this chapter a statement of its taxes due for the
preceding year, with the valuations and taxes assessed in each case. Such taxes are due upon
the fifteenth day of April next following the date of the statement of taxes due. The taxes
become delinquent on the first day of May next following the due date and, if not paid on or
before said date, are subject to a penalty of two percent and, on June first following
delinquency, an additional penalty of two percent and, on July first following delinquency, an
additional penalty of two percent and, an additional penalty of two percent on October fifteenth
following delinquency. From and after January first of the year following the year in which the
taxes became due and payable, simple interest at the rate of twelve percent per annum upon
the principal of the unpaid taxes must be charged until such taxes and penalties are paid, with
such interest charges to be prorated to the nearest full month for a fractional year of
delinquency. All the provisions of the law respecting delinquency of personal property
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assessments generally so far as may be consistent with the provisions of this chapter are
applicable equally to the assessments and taxes provided for in this chapter.
57-32-04. Allocation of tax.
The taxes imposed by this chapter upon express companies must be collected by the state
tax commissioner and transferred to the state treasurer for deposit in the state general fund.
The taxes imposed by this chapter upon air transportation companies must be collected by
the state tax commissioner and deposited with the state treasurer, who shall credit the same to
the air transportation fund, but within ninety days after receipt thereof, these funds must be
allocated and remitted as herein provided by the state treasurer to the cities or municipal airport
authorities where such transportation companies make regularly scheduled landings. The taxes
collected from each company must be allocated to each city or municipal airport authority where
that company makes regularly scheduled landings by multiplying the total tax collected by a
fraction, the numerator of which is the value of the company's property at a given city or
municipal airport and the denominator of which is the total value of the property located in North
Dakota that is subject to the assessment. It is the duty of the tax commissioner to certify to the
state treasurer the names of such air transportation companies and the amount of tax of each
company that must be allocated by the state treasurer to each city or municipal airport authority.
57-32-05. Collection of tax.
If any tax required to be paid by any company under the provisions of this chapter has not
been paid on or before October first of the year following the year of delinquency, the state tax
commissioner shall seize personal property belonging to such company found within this state,
sufficient to pay the amount of such tax with penalty and interest. The state tax commissioner,
immediately after seizing said property, shall proceed to advertise the same for sale by
publishing a notice at least two times in a newspaper published in Burleigh County. Such notice
must describe the property seized, the amount of the tax and penalty for which the property has
been seized, and the day and hour when and the place where said property will be sold. If the
tax and penalty, with interest due thereon, have not been paid before the time appointed for
sale, which may not be less than ten days after the first publication of such notice, the state tax
commissioner shall proceed to sell such property, or so much thereof as may be necessary, to
pay such tax, penalty, interest, and the costs of such seizure and sale, at public auction to the
highest bidder.
57-32-06. Legal proceedings to enforce payment of tax.
If the state tax commissioner is unable to find within this state sufficient personal property
belonging to any company charged with the taxes prescribed by this chapter, to pay the same,
with the penalty and interest thereon, the state tax commissioner shall notify the attorney
general of the amount of such delinquent taxes, with penalty and interest accrued thereon, and
it is the duty of the attorney general to institute an action in the district court of Burleigh County
to collect the same. Upon the institution of any such action, an attachment may be issued and
any property owned by such company may be attached.
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