There is a newer version of the North Dakota Century Code
2016 North Dakota Century Code
Title 57 Taxation
- Chapter 57-01 Tax Commissioner
- Chapter 57-02 General Property Assessment
- Chapter 57-02.1 Payments in Lieu of Real Estate Taxes
- Chapter 57-02.2 Exemption of Improvements to Buildings
- Chapter 57-02.3 Payments in Lieu of Property Taxes
- Chapter 57-02.4 Crew Housing Permit Fees
- Chapter 57-03 Assessment and Valuation of Grain [Repealed]
- Chapter 57-04 Assessment of Petroleum Property [Repealed]
- Chapter 57-05 Assessment of Railroad Property
- Chapter 57-06 Assessment and Taxation of Public Utilities
- Chapter 57-07 Correction of Assessments of Public Utility Property
- Chapter 57-08 Review of Public Utility Assessments
- Chapter 57-09 Township Board of Equalization
- Chapter 57-10 Village Board of Equalization [Repealed]
- Chapter 57-11 City Board of Equalization
- Chapter 57-11.1 Personal Property Assessment Formula [Repealed]
- Chapter 57-12 County Board of Equalization
- Chapter 57-13 State Board of Equalization
- Chapter 57-14 Correction of Assessments of Property
- Chapter 57-15 Tax Levies and Limitations
- Chapter 57-16 Excess Levies in School Districts [Repealed]
- Chapter 57-17 Excess Levies in Counties, Municipalities, and Townships [Repealed]
- Chapter 57-18 Tax Levy for County Improvements [Repealed]
- Chapter 57-19 School District Special Reserve Fund
- Chapter 57-20 Payment and Collection of Taxes
- Chapter 57-21 Collection of Rents for Payment of Taxes
- Chapter 57-22 Collection of Delinquent Personal Property Taxes
- Chapter 57-23 Proceedings to Abate or Refund Taxes
- Chapter 57-23.1 Tax Appeals Board [Unconstitutional and Repealed]
- Chapter 57-24 Sale of Land for Delinquent Taxes [Repealed]
- Chapter 57-25 Payment of Tax or Redemption on Division of Real Estate
- Chapter 57-26 Redemption From Real Estate Tax Sales [Repealed]
- Chapter 57-27 Rights of Private Purchaser When Land Not Redeemed [Repealed]
- Chapter 57-28 Rights of County When Lands Not Redeemed
- Chapter 57-29 Tax Liens on Land Acquired by State
- Chapter 57-30 Action by County to Quiet Title
- Chapter 57-31 Taxation of Transient Stocks of Merchandise [Repealed]
- Chapter 57-32 Taxation of Express and Air Transportation Companies
- Chapter 57-33 Taxation of Rural Electric Cooperatives [Repealed]
- Chapter 57-33.1 Taxation of Cooperative Electrical Generating Plants [Repealed]
- Chapter 57-33.2 Electric Generation, Distribution, and Transmission Taxes
- Chapter 57-34 Telecommunications Carriers Taxation
- Chapter 57-34.1 Mobile Telecommunications Tax Sourcing
- Chapter 57-35 Taxation of Banks and Trust Companies [Repealed]
- Chapter 57-35.1 Taxation of Building and Loan Associations [Repealed]
- Chapter 57-35.2 Privilege Tax on Financial Institutions [Repealed]
- Chapter 57-35.3 Financial Institutions Taxation [Repealed]
- Chapter 57-36 Tobacco Products Tax Law
- Chapter 57-36.1 Controlled Substances Tax [Repealed]
- Chapter 57-37 Estate Tax [Repealed]
- Chapter 57-37.1 Estate Tax
- Chapter 57-38 Income Tax
- Chapter 57-38.1 Uniform Division of Income Tax Act
- Chapter 57-38.2 Income Averaging [Repealed]
- Chapter 57-38.3 Setoff of Income Tax Refund
- Chapter 57-38.4 Water's Edge Method Election
- Chapter 57-38.5 Seed Capital Investment Tax Credit
- Chapter 57-38.6 Agricultural Business Investment Tax Credit
- Chapter 57-39 Sales Tax [Repealed]
- Chapter 57-39.1 Motor Vehicle Excise Tax [Repealed]
- Chapter 57-39.2 Sales Tax
- Chapter 57-39.3 In Lieu of Sales Tax Fees [Repealed]
- Chapter 57-39.4 Streamlined Sales and Use Tax Agreement
- Chapter 57-39.4a Simplified Sales and Use Tax Administration Act [Repealed]
- Chapter 57-39.5 Farm Machinery Gross Receipts Tax
- Chapter 57-39.6 Alcoholic Beverage Gross Receipts Tax
- Chapter 57-39.7 Lodging Gross Receipts Tax [Expired]
- Chapter 57-39.8 State-Tribal Sales, Use, and Gross Receipts Tax Agreements
- Chapter 57-40 Use Tax [Repealed]
- Chapter 57-40.1 Motor Vehicle Use Tax [Repealed]
- Chapter 57-40.2 Use Tax
- Chapter 57-40.3 Motor Vehicle Excise Tax
- Chapter 57-40.4 Motor Vehicle Excise Tax Refunds
- Chapter 57-40.5 Aircraft Excise Tax
- Chapter 57-40.6 Emergency Services Communication Systems
- Chapter 57-41 Motor Fuel Tax [Repealed]
- Chapter 57-42 Motor Fuel Use Tax [Repealed]
- Chapter 57-43 Additional Motor Fuel Tax [Repealed]
- Chapter 57-43a Two-Cent Special Motor Fuel Tax [Disapproved]
- Chapter 57-43.1 Motor Vehicle Fuels and Importer for Use Taxes
- Chapter 57-43.2 Special Fuels and Importer for Use Taxes
- Chapter 57-43.3 Aviation Fuel Tax
- Chapter 57-44 Relevy of Invalid Tax
- Chapter 57-45 Miscellaneous Provisions
- Chapter 57-46 Tax Concessions Applicable to Persons in Armed Forces [Repealed and Omitted]
- Chapter 57-47 County Deficiency Levy
- Chapter 57-48 State Highway Anticipation Certificates [Repealed]
- Chapter 57-49 Mineral Rights Privilege Tax [Repealed]
- Chapter 57-50 Refund Motor Fuel Tax [Repealed]
- Chapter 57-51 Oil and Gas Gross Production Tax
- Chapter 57-51.1 Oil Extraction Tax
- Chapter 57-51.2 Three Affiliated Tribes Oil and Gas Agreement
- Chapter 57-52 Special Fuels Tax Act [Repealed]
- Chapter 57-53 Special Fuels Tax Levy [Repealed]
- Chapter 57-54 Motor Vehicle Fuel Tax [Repealed]
- Chapter 57-54.1 Importers for Use Tax Act [Repealed]
- Chapter 57-54.2 Highway Contract Tax [Repealed]
- Chapter 57-55 Mobile Homes Taxes
- Chapter 57-56 Aviation Fuel Tax [Repealed]
- Chapter 57-57 Forest Stewardship
- Chapter 57-58 Allocations to Counties and Political Subdivisions [Repealed]
- Chapter 57-59 Multistate Tax Compact
- Chapter 57-60 Coal Conversion Facilities Privilege Tax
- Chapter 57-61 Coal Severance Tax
- Chapter 57-62 Impact Aid Program
- Chapter 57-63 Provider Assessment for Intermediate Care
- Chapter 57-64 Mill Levy Reduction Allocations and Grants [Repealed]
- Chapter 57-65 Potash Taxes
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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