Title 57 — Taxation
108 chapters · 1,217 sections in this title.
N.D.C.C. § 57-32-01 Applicability of public utility laws
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1. The provisions of chapter 57-06 not in conflict with this chapter apply to the assessment of express companies and air transportation companies. 2. For purposes of this chapter, an "air carrier transportation company" or "air transportation company" includes any other certifie…
N.D.C.C. § 57-32-01.1 Property assessed in lieu of registration fees and sales and use taxes
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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 …
N.D.C.C. § 57-32-01.2 Method of valuation
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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…
N.D.C.C. § 57-32-01.3 Allocation of value
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Repealed by S.L. 1987, ch. 684, § 3.
N.D.C.C. § 57-32-02 Assessment and computation of tax
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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 …
N.D.C.C. § 57-32-04 Allocation of tax
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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 stat…
N.D.C.C. § 57-32-05 Collection of tax
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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 stat…
N.D.C.C. § 57-32-06 Legal proceedings to enforce payment of tax
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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 …