Title 57, Taxation

In all cases of overpayment, duplicate payment, or payment made in error, the commissioner may issue a certificate stating therein the facts and the amount of the refund to which the taxpayer may be entitled. Upon presentation of the certificate to the office of management and bu…

1. A refund may not be made by the tax commissioner to any taxpayer unless the amount to be refunded, including interest, is at least five dollars. The tax commissioner shall transfer any amount that is not refunded to a taxpayer under this subsection to the state treasurer for d…

The commissioner may prescribe all necessary rules for making and filing of all reports required hereunder and otherwise necessary to the enforcement of this chapter. The commissioner may require a sufficient bond from any person charged with the making and filing of reports and …

Any person intentionally violating any of the provisions of this chapter is guilty of a class A misdemeanor.

For the purposes of this chapter, "mobile home" means a structure, either single or multisectional, which is built on a permanent chassis, ordinarily designed for human living quarters, either on a temporary or permanent basis, owned or used as a residence or place of business of…

The owner of each mobile home is subject to taxes as determined under this chapter and shall file an application for a mobile home tax permit with the director of tax equalization in the county in which the mobile home is located within ten days after the mobile home is acquired,…

Any person who has purchased a mobile home and is applying for a title under section 39-18-03 shall present, with the application, a certified statement of the full consideration paid for the mobile home. The director of the department of transportation may not issue a certificat…

1. a. The tax imposed in this chapter is due and payable on January tenth of each year or ten days after the mobile home is purchased or first moved into this state. If the tax due for the entire year is paid in full by February fifteenth, the county treasurer shall allow a five …

The director of tax equalization shall determine the tax for each mobile home by placing an evaluation on the mobile home based upon its assessed value and by adjusting the valuation of the mobile home by the percentage provided in section 57-02-27 to determine its taxable valuat…

Any person having any estate, right, title, or interest in or lien upon any mobile home which has been assessed for taxation purposes pursuant to this chapter may apply for abatement, refund, or compromise, as the case may be, pursuant to chapter 57-23. The application must be ma…

The taxes provided for in this chapter are in lieu of all property taxes upon such mobile homes for the calendar year for which the tax permit is valid. However, such taxes may in no way be construed as exempting any mobile home owner from the requirements of registering such mob…

The tax permit must be of a size and design specified by the state tax commissioner. The director of tax equalization shall order sufficient permits for the county, and the costs of such permits must be paid by the county.

Any person who fails to make application pursuant to the provisions of this chapter, or who uses or allows to be used a tax permit of any mobile home taxed pursuant to the provisions of this chapter for any purpose other than the purpose for which it was issued, is guilty of a cl…

It is the duty of the owner, operator, or manager of each mobile home park or lot, or any mobile home dealer to display in that person's office, in a conspicuous place, a notice listing the provisions and requirements of this chapter. Such notice must be subscribed by the state t…

The state tax commissioner may make any rules and regulations that are necessary to carry out the provisions of this chapter.

1. A mobile home described in this subsection to the extent herein limited is exempt from taxation under this chapter; provided, that the mobile home shall have a tax permit as provided in section 57-55-06: a. If it is owned and used as living quarters of a military person on act…

1. The director of tax equalization shall make an inspection of each mobile home park, lot, or other place in which mobile homes are located, for the purpose of determining whether the provisions of this chapter are being complied with. If the director determines that any person …

1. The owner of any mobile home who has paid, through mistake or otherwise, a greater amount of tax or penalty and interest than was justly due may apply for an abatement or refund under chapter 57-23 and a refund of the unjust portion paid. The county auditor and treasurer shall…

As used in this chapter, unless the context or subject matter otherwise requires: 1. "County designee" means a person or agent under the control of local or state governmental entities who is willing and able to cooperate with the state forester as provided in this chapter. 2. "F…

This chapter applies in any county in which the county commission has approved by resolution the application of this chapter to all qualifying property within the county. The owner or agent of the owner, having any tract of contiguous forest which consists of: 1. Natural forest c…

Upon the receipt of the application provided for in section 57-57-02, the state forester shall examine the land and report to the county commission whether the property qualifies for taxation under this chapter. A copy of the state forester's report must be forwarded to the owner…

The application of the owner or agent of the owner and the acceptance of the application by the board of county commissioners constitutes a contract, running with the land, for a period of five years, unless terminated as provided in this chapter. Any order issued on or before Fe…

The local assessor in preparing the tax roll shall show the acreage [hectarage] for each owner covered by the provisions of this chapter in a column designated by the words "Forest Tax Law" or the initials "F.T.L.".

The owner shall pay to the county treasurer, at the time taxes on other real property are due, a forest stewardship tax computed at a rate of fifty cents per acre. The tax is a part of the total real property taxes on the land of the owner and subject to collection in the same ma…

If a forest is cleared, grazed, burned, cut, or otherwise dealt with in a destructive manner as determined by the state forester, it may be subject to declassification and return to the regular tax rolls. At the request of the owner or the agent of the owner, the state forester o…

The state forester shall make an annual written report as to the forest practices of each forest owner or the agent of the owner covering lands enrolled under this chapter. The report may be based on spot field inspections, landowner questionnaires, or documented observations fro…

The owner or agent of the owner, board of township supervisors, or board of county commissioners may petition the state forester for a public hearing to take testimony and hear evidence on whether lands shall be entered or continued under this chapter. Upon filing of the petition…

A written record must be made of all testimony offered at any hearing before the hearing board. A transcript of the testimony taken by or before the hearing board must be furnished to any party upon written request. After hearing all the testimony and after making any independent…

Recognition is appropriate for landowners and organizations demonstrating special forest stewardship efforts. The state forester may establish stewardship requirements, standards, and awards for such a recognition program.

The multistate tax compact is hereby entered into law and entered into with all jurisdictions legally joining therein, in the form substantially as follows: MULTISTATE TAX COMPACT ARTICLE I - PURPOSES The purposes of this compact are to: 1. Facilitate proper determination of stat…

The state tax commissioner shall represent the state of North Dakota on the multistate tax commission.

The state tax commissioner may be represented on the multistate tax commission by an alternate designated by the state tax commissioner. Any alternate must be a principal deputy or assistant of the state tax commissioner.

The chief counsel of the state tax department or the chief counsel's designee shall attend the meetings of the multistate tax commission as the legal counsel representing the state of North Dakota as provided for by subdivision a of subsection 1 of article IV of section 57-59-01.

The state tax commissioner shall appoint two persons who are representatives of subdivisions affected or likely to be affected by the multistate tax compact from among persons nominated by the association of counties and league of cities. The state tax commissioner, and any alter…

Article VI of the multistate tax compact relating to interaudits shall be in force in and with respect to the state of North Dakota.

As used in this chapter: 1. "Byproducts" means commercially usable products produced during the coal gasification or coal beneficiation process other than the principal product of a coal gasification plant or of a coal beneficiation plant. 2. "Carbon dioxide capture" means remova…

There is hereby imposed upon the operator of each coal conversion facility a tax paid monthly for the privilege of producing products of such coal conversion facility. The rate of the tax must be computed as follows: 1. For all coal conversion facilities, except as otherwise prov…

A coal conversion facility that achieves a twenty percent capture of carbon dioxide emissions during a taxable period is entitled to a twenty percent reduction in the state legacy fund share of the tax imposed under section 57-60-02 during that taxable period. The facility is ent…

1. a. Excluding the generation tax imposed under subsection 3 of section 57-60-02, a coal conversion facility is entitled to a partial exemption from the coal conversion state share of the tax imposed under section 57-60-02 equal to: (1) Ninety percent of the coal conversion stat…

The production of synthetic natural gas, byproducts, beneficiated coal, or electrical power and data necessary to determine the amount of carbon dioxide captured must be measured at the place of production or generation, and any person subject to the imposition of the taxes provi…

The taxes imposed by this chapter are due within twenty-five days after the end of each month, and, if not received by the twenty-fifth day, become delinquent and must be collected as herein provided. The commissioner, upon request and a proper showing of the necessity therefor, …

Each coal conversion facility and any carbon dioxide capture system located at the coal conversion facility, and any equipment directly used for secure geologic storage of carbon dioxide or enhanced recovery of oil or natural gas must be classified as personal property and is exe…

The commissioner has power to require any person subject to the taxes imposed by this chapter to furnish any additional information deemed by the commissioner to be necessary for the purpose of correctly computing the amount of the tax, and to examine the books, records, and file…

1. The commissioner has the power and authority to ascertain and determine whether or not any report or remittances filed with the commissioner are correct, and if the person filing such report has made an untrue or incorrect report or remittance or has failed to make the require…

If 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 fractio…

The tax herein provided for must, at all times, be and constitutes a first and paramount lien in favor of the state of North Dakota upon all property and rights to property, whether real or personal, belonging to the taxpayer, and such lien may be foreclosed in the manner provide…