Title 57, Taxation

The board of county commissioners may refuse to sell or lease any agricultural lands held by the county under a tax deed if the board finds that any of the following would result: 1. The use would seriously impair the fertility of the property or adjoining property due to wind or…

1. If property sold by the county under this chapter is sold for less than the total amount of the taxes due and the costs to improve salability of the property which were incurred by the county in cleanup, repairs, demolition, or other action necessary because of damage, neglect…

In any transaction in which the state of North Dakota or any of its agencies, departments, or instrumentalities, prior to the taking effect of this code, has acquired, or thereafter acquires, title to any tract of land and there are listed and legally charged against the tract un…

Upon the sale of tracts of land by the state of North Dakota or any of its agencies, departments, or instrumentalities, and upon payment to the state of North Dakota or any of its agencies, departments, or instrumentalities of not less than twenty percent of the sale price of the…

The trustee for the state of North Dakota, or the Bank of North Dakota, as agent for the trustee, when the income received or in prospect from any particular tract of land acquired warrants it, shall pay to any county owning and holding any tax lien, tax sale certificate, or tax …

The county auditor of each county is required and directed, on or before July first of each year, to inform the Bank of North Dakota of any delinquent and unpaid taxes upon real estate in the auditor's county owned or mortgaged to the Bank of North Dakota or assigned by it to the…

Any county may maintain and prosecute any action to determine adverse claims and to quiet title to all lands acquired by it through tax deed proceedings, against any person claiming an estate or interest in, or lien or encumbrance upon, any such lands.

In any action brought by any county to determine adverse claims and to quiet title to real estate acquired through tax deed proceedings, the county may unite in the same complaint as many separate claims for relief as the state's attorney determines to be advisable, but each desc…

In any action brought to determine adverse claims, the county may join as parties defendant as many persons who have estate or interest in, or liens or encumbrances upon any real property appearing of record, as the state's attorney shall deem necessary, regardless of the nonexis…

Whenever any defendant answers the complaint in an action to quiet title and the issues have been joined, the claim for relief against the answering defendant may be tried separately to the court and a separate judgment may be entered thereon. Joint judgments by default may be ta…

All provisions of law relating to the service of process in civil actions, and general provisions of the laws of this state relating to the procedure in actions brought to determine adverse claims, insofar as the same are consistent with the provisions of this chapter, apply to a…

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…

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 …

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 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 …

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 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…

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…

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 …

The definitions in this section may not be construed to subject a telecommunications carrier or telecommunications service to the provisions of title 49. As used in this chapter, unless the context or subject matter otherwise clearly requires: 1. "Adjusted gross receipts" means t…

Each telecommunications carrier subject to gross receipts taxes under this chapter shall make and file with the tax commissioner, on or before May first of each year, on the form as the tax commissioner may prescribe, a report containing a statement of its gross receipts in this …

1. On or before July fifteenth of each year, the tax commissioner shall review the report under section 57-34-02 and compute the total tax to be assessed against each telecommunications carrier in this state at a rate of two and one-half percent of adjusted gross receipts. If the…

The tax commissioner shall proceed to audit the returns of telecommunications carriers not later than three years after the due date of the return, or three years after the return was filed, whichever period expires later. The state board of equalization shall assess the tax and,…

1. When tax is understated on a return because of a mathematical or clerical error, the tax commissioner shall notify the telecommunications carrier of the error and the amount of additional tax due. This notice is not a notice of deficiency and the telecommunications carrier has…

1. A telecommunications carrier may file a claim for credit or refund of an overpayment of any tax imposed by this chapter within three years after the due date of the return or within three years after the return was filed, whichever period expires later. 2. A claim for credit o…

Every telecommunications carrier required to make a return and pay any tax under this chapter shall preserve records of the gross proceeds of sale as the commissioner may require and every carrier shall preserve for a period of three years and three months all invoices and other …

A telecommunications carrier who receives a resale certificate certifying that another telecommunications carrier holds a North Dakota sales and use tax permit for sales or use tax purposes under section 57-39.2-14 is relieved from submitting the telecommunications gross receipts…

Gross receipts tax revenues of up to eight million four hundred thousand dollars under this chapter must be deposited in a special fund in the state treasury, the telecommunications carriers tax fund. Gross receipts tax revenues under this chapter exceeding eight million four hun…

The county treasurer shall allocate taxes received under this chapter to the state, the county, and the various taxing districts within the county according to the proportion that taxes paid by telecommunications carriers in locally assessed property taxes and taxes assessed unde…

1. If a telecommunications carrier refuses or neglects to make the reports required by this chapter, or refuses or neglects to furnish any information requested, the tax commissioner shall use the best available facts and estimates to determine taxation of the gross receipts of t…

The taxes imposed by this chapter are taxes upon the privilege of doing business in this state and are in lieu of all real and personal property taxes levied by the state or any of its political subdivisions upon real or personal property to the extent the property is directly us…

1. The tax commissioner may adopt any rules necessary to carry out this chapter. 2. The tax commissioner shall adopt rules as necessary to avoid double taxation of gross receipts and to eliminate the avoidance of taxation of gross receipts of telecommunications carriers under thi…

As used in this chapter, unless the context or subject matter otherwise requires: 1. "Chewing tobacco" means any leaf tobacco that is intended to be placed in the mouth. 2. "Cigar" means any roll of tobacco wrapped in tobacco. 3. "Cigarette" means any roll for smoking made wholly…

1. Each person engaged in the business of selling cigarettes, cigarette papers, snuff, cigars, electronic smoking devices, or tobacco in this state, including any distributor or dealer, shall secure a license from the attorney general before engaging or continuing to engage in bu…

Each license issued under the provisions of this chapter is valid until the first day of July subsequent to the date of issuance unless sooner revoked by the attorney general or unless the business with respect to which such license was issued is transferred, in either of which c…

The attorney general may revoke the license of any dealer or distributor for failure to comply with any of the provisions of this chapter or chapter 51-25.1, or any of the rules or regulations prescribed by the tax commissioner or the attorney general. When a license has been leg…

A dealer or distributor may not sell cigarettes, cigarette papers, snuff, cigars, electronic smoking devices, or tobacco in this state at wholesale or at retail unless a license has been issued to that dealer or distributor as prescribed by this chapter, and a person may not sell…

A dealer, distributor, or other person may not sell or distribute in this state any tobacco product previously exported from the United States.

A dealer, distributor, or other person may not knowingly sell or distribute in this state any tobacco product manufactured by a tobacco product manufacturer not in compliance with subsection 2 of section 51-25-02.

A person may not maintain or operate in this state a cigarette-making machine unless that person: 1. Has a valid federal permit as a tobacco product manufacturer issued under 26 U.S.C. 5713; or 2. Uses the machine exclusively for personal purposes. A cigarette-making machine may …

The following requirements apply to any cigarette-making machine: 1. A person may not maintain or operate a cigarette-making machine in this state unless the machine has been registered with the attorney general in the form and manner as prescribed by the attorney general. The pe…

There are levied and assessed, and there must be collected and paid to the state tax commissioner, upon all cigarettes sold in this state, the following excise taxes, payment thereof to be made prior to the time of the sale and delivery thereof: 1. Class A. On cigarettes weighing…

A person operating or maintaining a cigarette-making machine who is a tobacco product manufacturer under Public Law 112-141 [126 Stat. 914; 26 U.S.C. 5702 et seq.] shall: 1. Maintain on the machine, in good working order, a tamper-proof counting device that records the number of …

Cigarettes must be packaged as follows: 1. All cigarettes sold or distributed in this state must be in packages containing twenty or more cigarettes each. 2. Each package of cigarettes displayed, exhibited, stored, or possessed in original cartons or containers upon the premises …

Distributors shall keep records and make reports relating to purchases and sales of cigarettes, cigarette papers, cigars, pipe tobacco, electronic smoking devices, or other tobacco products made by them, and must be punished for failure so to do, as follows: 1. Each distributor w…

Records of all deliveries of shipments of cigarettes, snuff, cigars, electronic smoking devices, or other tobacco products from a licensed outlet to persons within this state must be kept by the outlet and be available to the tax commissioner for inspection. They must show the na…