Title 57 — Taxation

Whenever any taxpayer liable to pay a tax or penalty imposed refuses or neglects to pay the same, the amount, including any interest, penalty, or addition to such tax, together with the costs that may accrue in addition thereto, is a lien in favor of the state of North Dakota upo…

Any mortgagee, purchaser, judgment creditor, or lien claimant acquiring any interest in, or lien on, any property situated in the state, prior to the commissioner filing in the central indexing system maintained by the secretary of state a notice of the lien provided for in secti…

Upon payment of the tax, together with any accrued penalties and interest, as to which the commissioner has filed a notice of lien, the commissioner shall index a satisfaction of the lien in the central indexing system without fees or costs.

The attorney general, upon the request of the tax commissioner, shall bring suit without bond, to enforce payment of any taxes and penalties, and to foreclose any lien provided for in this chapter, and, in such action, the attorney general shall have the assistance of the state's…

Repealed by S.L. 1983, ch. 630, § 2.

The tax commissioner, and such other officers as the tax commissioner may designate, has the power to administer an oath to any person, or to take the acknowledgment of any person, in respect to any return or report required by this chapter, or by the rules and regulations of the…

The tax commissioner shall prepare and publish biennially statistics reasonably available with respect to the operation of this chapter, including amounts collected, classification of taxpayers, and such other facts as are deemed pertinent and valuable. The commissioner shall pub…

As soon as practicable, after receipt thereof, the tax commissioner shall turn over to the state treasurer all income taxes collected by the tax commissioner. The state treasurer shall issue a receipt for such collections, which must be made a permanent record in the office of th…

The tax commissioner is charged with the administration of this chapter and shall enforce the assessment, levy, and collection of taxes imposed under this chapter. The tax commissioner has power to examine, or cause to be examined by any agent or representative designated by the …

The secrecy of returns must be guarded except as follows: 1. a. Except as is otherwise specifically provided by law, the tax commissioner, the tax commissioner's deputies, agents, clerks, and other officers and employees, may not divulge nor make known, in any manner, whether or …

Repealed by S.L. 1987, ch. 695, § 8.

1. Except as provided in section 57-38-59.3, every employer making payment of wages to employees shall deduct and withhold from their wages such percentage or percentages, as determined by the tax commissioner, multiplied times the total amount required to be deducted by an emplo…

The tax commissioner may enter into an agreement with the tax commissioner or other taxing officials of another state for the interpretation and administration of the acts of their several states providing for the collection of income tax at source on wages for the purpose of pro…

The North Dakota lottery shall deduct and withhold at the highest marginal rate provided in section 57-38-30.3 of the total proceeds of state lottery winnings as North Dakota withholding tax if the winnings are subject to withholding. For purposes of this section, "winnings subje…

1. Every employer shall, on or before the last day of April, July, October, and January, pay over to the tax commissioner the amount required to be deducted and withheld from wages paid to all employees during the preceding calendar quarter under section 57-38-59. If the amount r…

1. If a corporation is an employer and fails for any reason to file the required returns or to pay the tax due, the president, vice president, secretary, or treasurer, jointly or severally, charged with the responsibility of supervising the preparation of such returns and payment…

1. If a limited liability company is an employer and fails for any reason to file the required returns or to pay the tax due, the governors, managers, or members of a member-controlled limited liability company, jointly or severally, charged with the responsibility of the prepara…

1. If a limited liability limited partnership is an employer and fails for any reason to file the required returns or to pay the tax due, the general partners, jointly or severally, charged with the responsibility for the preparation of the returns and payment of the tax are pers…

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…

Repealed by S.L. 1979, ch. 612, § 3.

Repealed by S.L. 2009, ch. 545, § 32.

Repealed by S.L. 2009, ch. 545, § 32.

Repealed by S.L. 2009, ch. 545, § 32.

Repealed by S.L. 2009, ch. 545, § 32.

Repealed by S.L. 2007, ch. 18, § 51. 57-38-72. Income tax deduction for revenue-producing enterprise sale to beginning entrepreneur. Repealed by S.L. 2007, ch. 18, § 51.

Repealed by S.L. 2007, ch. 18, § 51. 57-38-74. Claim for income tax deduction for revenue-producing enterprise sale or rental to a beginning entrepreneur. Repealed by S.L. 2007, ch. 18, § 51.

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 …

Repealed by S.L. 2005, ch. 545, § 10.

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…

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…

Repealed by S.L. 1975, ch. 106, § 673.

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…