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North Dakota Century Code

Chapter 57-32

N.D. Cent. Code ch. 57-32

Taxation of Express and Air Transportation Companies

57-32-01Applicability of public utility laws 57-32-01.1Property assessed in lieu of registration fees and sales and use taxes 57-32-01.2Method of valuation 57-32-01.3Allocation of value 57-32-02Assessment and computation of tax 57-32-03Tax statements prepared by state tax commissioner - When due and delinquent 57-32-04Allocation of tax 57-32-05Collection of tax 57-32-06Legal proceedings to enforce payment of tax