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North Dakota Century Code

Title 57

N.D. Cent. Code tit. 57

Taxation

57-01Tax Commissioner 57-02General Property Assessment 57-02.1Payments in Lieu of Real Estate Taxes 57-02.2Exemption of Improvements to Buildings 57-02.3Payments in Lieu of Property Taxes 57-02.4Crew Housing Permit Fees 57-03Assessment and Valuation of Grain [Repealed]57-04Assessment of Petroleum Property [Repealed]57-05Assessment of Railroad Property 57-06Assessment and Taxation of Public Utilities 57-07Correction of Assessments of Public Utility Property 57-08Review of Public Utility Assessments 57-09Township Board of Equalization 57-10Village Board of Equalization [Repealed]57-11City Board of Equalization 57-11.1Personal Property Assessment Formula [Repealed]57-12County Board of Equalization 57-13State Board of Equalization 57-14Correction of Assessments of Property 57-15Tax Levies and Limitations 57-16Excess Levies in School Districts [Repealed]57-17Excess Levies in Counties, Municipalities, and Townships [Repealed]57-18Tax Levy for County Improvements [Repealed]57-19School District Special Reserve Fund 57-20Payment and Collection of Taxes 57-21Collection of Rents for Payment of Taxes 57-22Collection of Delinquent Personal Property Taxes 57-23Proceedings to Abate or Refund Taxes 57-23.1Tax Appeals Board [Unconstitutional and Repealed]57-24Sale of Land for Delinquent Taxes [Repealed]57-25Payment of Tax or Redemption on Division of Real Estate 57-26Redemption From Real Estate Tax Sales [Repealed]57-27Rights of Private Purchaser When Land Not Redeemed [Repealed]57-28Rights of County When Lands Not Redeemed 57-29Tax Liens on Land Acquired by State 57-30Action by County to Quiet Title 57-31Taxation of Transient Stocks of Merchandise [Repealed]57-32Taxation of Express and Air Transportation Companies 57-33Taxation of Rural Electric Cooperatives [Repealed]57-33.1Taxation of Cooperative Electrical Generating Plants [Repealed]57-33.2Electric Generation, Distribution, and Transmission Taxes 57-34Telecommunications Carriers Taxation 57-34.1Mobile Telecommunications Tax Sourcing 57-35Taxation of Banks and Trust Companies [Repealed]57-35.1Taxation of Building and Loan Associations [Repealed]57-35.2Privilege Tax on Financial Institutions [Repealed]57-35.3Financial Institutions Taxation [Repealed]57-36Tobacco Products Tax Law 57-36.1Controlled Substances Tax [Repealed]57-37Estate Tax [Repealed]57-37.1Estate Tax 57-38Income Tax 57-38.1Uniform Division of Income Tax Act 57-38.2Income Averaging [Repealed]57-38.3Setoff of Income Tax Refund 57-38.4Water's Edge Method Election 57-38.5Seed Capital Investment Tax Credit 57-38.6Agricultural Business Investment Tax Credit 57-39Sales Tax [Repealed]57-39.1Motor Vehicle Excise Tax [Repealed]57-39.2Sales Tax 57-39.3In Lieu of Sales Tax Fees [Repealed]57-39.4Streamlined Sales and Use Tax Agreement 57-39.4aSimplified Sales and Use Tax Administration Act [Repealed]57-39.5Farm Machinery Gross Receipts Tax 57-39.6Alcoholic Beverage Gross Receipts Tax 57-39.7Lodging Gross Receipts Tax [Expired]57-39.8State-Tribal Sales, Use, and Gross Receipts Tax Agreements [Repealed]57-39.9State-Tribal Sales, Use, and Gross Receipts Tax Agreements 57-39.10State-Tribal Alcohol, Tobacco, and Alcoholic Beverages Gross Receipts Tax Agreements 57-40Use Tax [Repealed]57-40.1Motor Vehicle Use Tax [Repealed]57-40.2Use Tax 57-40.3Motor Vehicle Excise Tax 57-40.4Motor Vehicle Excise Tax Refunds 57-40.5Aircraft Excise Tax 57-40.6Emergency Services Communication Systems 57-41Motor Fuel Tax [Repealed]57-42Motor Fuel Use Tax [Repealed]57-43Additional Motor Fuel Tax [Repealed]57-43aTwo-Cent Special Motor Fuel Tax [Disapproved]57-43.1Motor Vehicle Fuels and Importer for Use Taxes 57-43.2Special Fuels and Importer for Use Taxes 57-43.3Aviation Fuel Tax 57-44Relevy of Invalid Tax 57-45Miscellaneous Provisions 57-46Tax Concessions Applicable to Persons in Armed Forces [Repealed and Omitted]57-47County Deficiency Levy 57-48State Highway Anticipation Certificates [Repealed]57-49Mineral Rights Privilege Tax [Repealed]57-50Refund Motor Fuel Tax [Repealed]57-51Oil and Gas Gross Production Tax 57-51.1Oil Extraction Tax 57-51.2Tribal Oil and Gas Agreements 57-52Special Fuels Tax Act [Repealed]57-53Special Fuels Tax Levy [Repealed]57-54Motor Vehicle Fuel Tax [Repealed]57-54.1Importers for Use Tax Act [Repealed]57-54.2Highway Contract Tax [Repealed]57-55Mobile Homes Taxes 57-56Aviation Fuel Tax [Repealed]57-57Forest Stewardship 57-58Allocations to Counties and Political Subdivisions [Repealed]57-59Multistate Tax Compact 57-60Coal Conversion Facilities Privilege Tax 57-61Coal Severance Tax 57-62Impact Aid Program 57-63Provider Assessment for Intermediate Care 57-64Mill Levy Reduction Allocations and Grants [Repealed]57-65Potash Taxes