Title 57, Taxation

The provisions of sections 57-38-33, 57-38-34, 57-38-38, 57-38-39, 57-38-40, 57-38-44, 57-38-45, 57-38-46, 57-38-47, 57-38-53, 57-38-54, 57-38-55, 57-38-56, and 57-38-57 shall, insofar as consistent therewith, govern the administration of sections 57-38-59, 57-38-60, and 57-38-60…

1. An individual, estate, or trust that is subject to section 6654 of the Internal Revenue Code relating to a failure to pay federal estimated income tax shall, at the time prescribed in this chapter, pay estimated tax for the current taxable year. Notwithstanding any other provi…

A taxpayer shall pay no less than one-quarter of the estimated tax to the tax commissioner on April fifteenth, June fifteenth, and September fifteenth of the taxable year, and January fifteenth of the following taxable year; provided, that a taxpayer having a taxable year other t…

A corporation may, after the close of the taxable year and before the fifteenth day of the fourth month thereafter, file an application for an adjustment of an overpayment by it of estimated tax for the taxable year. A claim for credit or refund must be verified and paid as are o…

No transportation company is required to deduct and withhold with respect to wages paid to nonresident employees for work performed within North Dakota but whose total work during any one payroll period is performed within more than one state; provided, however, that any such emp…

With respect to any amount required to be shown on any return, form, statement, or other document required to be filed with the tax commissioner and for purposes of amounts in tax tables prescribed under subsection 12 of section 57-38-30.3 and subsection 3 of section 57-38-59, th…

When for any reason the board of county commissioners of any county fails to make a proper levy of taxes upon the taxable real or personal property in the county, and when such levy for any reason has been adjudged invalid or void and has been ordered vacated or set aside upon an…

Whenever the judgment vacating any county levy has become final, or within ten days thereafter, the county auditor shall give notice to the person owning or in possession of the property affected, or the person's agent or successor in interest, that a meeting will be held by the …

After the board of county commissioners has levied such tax, the county auditor shall apply the consolidated mill levy for the year for which such levy is made to the taxable valuation of property involved and shall spread the proper tax charges upon the tax list of the county.

The taxes levied pursuant to this chapter must be spread at the time provided by law for the extension of other real and personal property taxes upon all taxable property in the county involved, and they become due and delinquent together with the other general property taxes nex…

If any tax on any real estate is paid by or collected from any occupant or tenant or any other person, and such tax, by agreement or otherwise, ought to have been paid by the owner, lessor, or some other party in interest, such occupant, tenant, or other person may recover by act…

Any person who has a lien by mortgage or otherwise upon any real property that has been sold for taxes or on which the taxes have not been paid, may redeem from such sale, or may pay such taxes and the interest, penalty, and costs thereon, and the receipt of the county treasurer …

When any tax assessed under the authority of the state, or any taxing subdivision thereof, is due and unpaid, and any state or county officer whose duty it is to enforce the payment of such tax, by the institution of legal proceedings or otherwise, neglects or refuses to take suc…

Every officer or employee of any political subdivision of this state who in any case knowingly refuses to perform any duty enjoined upon the officer or employee by any provision in this title, or who consents to or connives at any evasion of the provisions of this title whereby a…

Whenever civil action is brought against any county treasurer, county auditor, or township, or district officer for performing or attempting to perform any duty authorized or decreed by any statute of this state for collection of the public revenue, such officer, in the discretio…

It is unlawful for any city, county, or township officer, or for the officers of any school district, unless specially and expressly authorized by law, to contract any debt or incur any pecuniary liability, for the payment of either the principal or interest, for which, during th…

The office of management and budget may carry on the record of its office an account called the consolidated tax account with each county of the state in which must be listed, in appropriate columns, the taxes due the state for the years in which there are unpaid taxes five years…

No action may be brought in the courts of this state to annul any taxes or tax assessments, except special assessments for public improvements, or to recover back taxes erroneously paid, or any part thereof, until the same first has been submitted to the board of county commissio…

Whenever any action is brought to test the validity of any deed issued and delivered by the county to the purchaser of lands acquired through tax deed proceedings, the court may not proceed with the trial of such action until the party assailing the validity of such deed, within …

Any person having or claiming title to or a lien or encumbrance upon any land, whether in that person's possession or the possession of another, or vacant or unoccupied, may commence and maintain an action against any person, county, or state claiming any title to or interest in …

When any foreclosure of land for taxes is adjudged to be void, the judgment must state the reason why it is void. In all such cases, and in cases when by the mistake or wrongful act of the county treasurer or auditor, land has been foreclosed upon which no taxes were due, and in …

When any tax required by law to be paid to the state has been assessed, certified, and demanded and is delinquent and remains unpaid, the officer of the state charged with the enforcement of the payment or collection of the same, within ten days after such demand, shall notify th…

An assessment or tax based thereon may not be held invalid if it is possible to determine definitely what property was assessed, the valuation fixed by the assessor, and the rate or amount of tax levied, nor may it be held invalid for any defect in form, if the person or property…

Whenever in the judgment of the board of county commissioners all taxes authorized to be levied in any one year for general or special county purposes are insufficient to carry on the primary governmental functions, or to pay the mandatory obligations imposed by law upon a county…

Whenever the board of county commissioners desires to issue evidences of indebtedness for any of the purposes authorized in this chapter, it shall provide information to prospective purchasers, including the assessed valuation of the county, the amount of taxes levied for the cur…

Upon the issuance of the evidence of indebtedness, the board of county commissioners may provide funding from revenues derived from its general fund levy authority to repay a loan under this chapter and under the terms established with the lender. County revenue from any other so…

The board of county commissioners authorizing the levying of such tax shall establish a special fund in the county treasury designated as the county loan fund and all moneys collected from the general tax levied for the purpose of repaying any loans, with interest, must be deposi…

As used in this chapter: 1. "Barrel of oil" means forty-two United States gallons of two hundred thirty-one cubic inches per gallon computed at a temperature of sixty degrees Fahrenheit [158.99 liters computed at a temperature of 15.56 degrees Celsius]. 2. "Commissioner" means th…

A tax of five percent of the gross value at the well is levied upon all oil produced within North Dakota, less the value of any part thereof, the ownership or right to which is exempt from taxation. The tax levied attaches to the whole production, including the royalty interest.

For purposes of interpreting chapter 785 of the 1987 Session Laws, relating to federal land bank taxation and to the taxation of other governmental entities if their immunity from taxation has been waived, the gross production tax is a real property tax on oil-producing and gas-p…

A gross production tax is levied upon all gas produced within North Dakota except gas that is exempt from taxation. The tax levied must attach to the whole production, including the royalty interest. The tax on gas must be calculated by taking the taxable production in mcf times …

The gross value at the well for oil is the price paid for the oil under an arm's-length contract between the producer and the purchaser less, when applicable, transportation costs associated with moving the oil from the point of production to the point of sale under the contract.…

Shallow gas produced during the first twenty-four months of production from and after the date of first sales of gas from a well completed or recompleted in a shallow gas zone after June 30, 2003, is exempted from the gross production tax levied under section 57-51-02.2. Gas prod…

Gas burned at the well site to power an electrical generator that consumes at least seventy-five percent of the gas from the well is exempt from the tax under section 57-51-02.2.

Gas is exempt from the tax under section 57-51-02.2 for a period of two years and thirty days from the time of first production if the gas is: 1. Collected and used at the well site to power an electrical generator that consumes gas from the well; or 2. Collected at the well site…

The payment of the taxes herein imposed must be in full, and in lieu of all ad valorem taxes by the state, counties, cities, towns, townships, school districts, and other municipalities, upon any property rights attached to or inherent in the right to producing oil or gas, upon p…

No equipment, material, or property is exempt from the payment of ad valorem tax by reason of the payment of the gross production tax as herein provided except such equipment, machinery, tools, material, or property as is actually necessary and being used at the site of a produci…

1. The gross production tax on oil or gas must be paid on a monthly basis. The tax on oil is due and payable on the twenty-fifth day of the month succeeding the month of production. The tax on gas is due and payable on the fifteenth day of the second month succeeding the month of…

On all oil reclaimed from tank bottoms, pit oil, and saltwater, the gross production tax shall be paid by the operator of the reclaiming plant, unless taxes have already been paid thereon. If tank bottom or pit oil material is removed from the lease by the operator of a treatment…

1. The tax herein provided for must be paid to the commissioner and the person paying the tax shall file with the commissioner at the time the tax is required to be paid a statement on forms prescribed by the commissioner. The commissioner may require a purchaser to file the stat…

The commissioner has power to require any person engaged in such production and the agent or employee of such person, or purchaser of such oil or gas, or the owner of any royalty interest therein to furnish any additional information the commissioner deems to be necessary for the…

1. The commissioner may ascertain and determine whether a return required to be filed with the commissioner is a true and correct return of the gross products, and of the value thereof, of that person. If any person has made an untrue or incorrect return of the gross production o…

When the tax provided for in this chapter becomes delinquent, there is hereby imposed a penalty of five dollars, or a sum equal to five percent of the tax due, whichever is greater, with interest at the rate of one percent per month on the tax due, for each calendar month or frac…

1. The tax, penalty, and interest provided for in this chapter is, at all times, a first and paramount lien against the purchaser's or producer's property as the case may be, both real and personal. The provisions of this chapter making the purchaser liable to pay the tax and req…

When any tax provided for in this chapter becomes delinquent, the commissioner shall issue warrants directed to the sheriff of any county wherein the same, or any part thereof accrued, for the collection of said tax, interest, and penalty; and the sheriff to whom said warrant is …

It is the duty of the commissioner to deposit with the state treasurer all moneys collected by the commissioner under this chapter and to accompany each remittance, when possible, with a certificate showing the county where produced. The state treasurer, no less than quarterly, s…