North Dakota Century Code
Title 57 - Taxation

Chapter 57-01 - Tax Commissioner - Waiting for content...

Chapter 57-02 - General Property Assessment - Waiting for content...

Chapter 57-02.1 - Payments in Lieu of Real Estate Taxes - Waiting for content...

Chapter 57-02.2 - Exemption of Improvements to Buildings - Waiting for content...

Chapter 57-02.3 - Payments in Lieu of Property Taxes - Waiting for content...

Chapter 57-02.4 - Crew Housing Permit Fees - Waiting for content...

Chapter 57-03 - Assessment and Valuation of Grain [Repealed] - Waiting for content...

Chapter 57-04 - Assessment of Petroleum Property [Repealed] - Waiting for content...

Chapter 57-05 - Assessment of Railroad Property - Waiting for content...

Chapter 57-06 - Assessment and Taxation of Public Utilities - Waiting for content...

Chapter 57-07 - Correction of Assessments of Public Utility Property - Waiting for content...

Chapter 57-08 - Review of Public Utility Assessments - Waiting for content...

Chapter 57-09 - Township Board of Equalization - Waiting for content...

Chapter 57-10 - Village Board of Equalization [Repealed] - Waiting for content...

Chapter 57-11 - City Board of Equalization - Waiting for content...

Chapter 57-11.1 - Personal Property Assessment Formula [Repealed] - Waiting for content...

Chapter 57-12 - County Board of Equalization - Waiting for content...

Chapter 57-13 - State Board of Equalization - Waiting for content...

Chapter 57-14 - Correction of Assessments of Property - Waiting for content...

Chapter 57-15 - Tax Levies and Limitations - Waiting for content...

Chapter 57-16 - Excess Levies in School Districts [Repealed] - Waiting for content...

Chapter 57-17 - Excess Levies in Counties, Municipalities, and Townships [Repealed] - Waiting for content...

Chapter 57-18 - Tax Levy for County Improvements [Repealed] - Waiting for content...

Chapter 57-19 - School District Special Reserve Fund - Waiting for content...

Chapter 57-20 - Payment and Collection of Taxes - Waiting for content...

Chapter 57-21 - Collection of Rents for Payment of Taxes - Waiting for content...

Chapter 57-22 - Collection of Delinquent Personal Property Taxes - Waiting for content...

Chapter 57-23 - Proceedings to Abate or Refund Taxes - Waiting for content...

Chapter 57-23.1 - Tax Appeals Board [Unconstitutional and Repealed] - Waiting for content...

Chapter 57-24 - Sale of Land for Delinquent Taxes [Repealed] - Waiting for content...

Chapter 57-25 - Payment of Tax or Redemption on Division of Real Estate - Waiting for content...

Chapter 57-26 - Redemption From Real Estate Tax Sales [Repealed] - Waiting for content...

Chapter 57-27 - Rights of Private Purchaser When Land Not Redeemed [Repealed] - Waiting for content...

Chapter 57-28 - Rights of County When Lands Not Redeemed - Waiting for content...

Chapter 57-29 - Tax Liens on Land Acquired by State - Waiting for content...

Chapter 57-30 - Action by County to Quiet Title - Waiting for content...

Chapter 57-31 - Taxation of Transient Stocks of Merchandise [Repealed] - Waiting for content...

Chapter 57-32 - Taxation of Express and Air Transportation Companies - Waiting for content...

Chapter 57-33 - Taxation of Rural Electric Cooperatives [Repealed] - Waiting for content...

Chapter 57-33.1 - Taxation of Cooperative Electrical Generating Plants [Repealed] - Waiting for content...

Chapter 57-33.2 - Electric Generation, Distribution, and Transmission Taxes - Waiting for content...

Chapter 57-34 - Telecommunications Carriers Taxation - Waiting for content...

Chapter 57-34.1 - Mobile Telecommunications Tax Sourcing - Waiting for content...

Chapter 57-35 - Taxation of Banks and Trust Companies [Repealed] - Waiting for content...

Chapter 57-35.1 - Taxation of Building and Loan Associations [Repealed] - Waiting for content...

Chapter 57-35.2 - Privilege Tax on Financial Institutions [Repealed] - Waiting for content...

Chapter 57-35.3 - Financial Institutions Taxation [Repealed] - Waiting for content...

Chapter 57-36 - Tobacco Products Tax Law - Waiting for content...

Chapter 57-36.1 - Controlled Substances Tax [Repealed] - Waiting for content...

Chapter 57-37 - Estate Tax [Repealed] - Waiting for content...

Chapter 57-37.1 - Estate Tax - Waiting for content...

Chapter 57-38 - Income Tax - Waiting for content...

Chapter 57-38.1 - Uniform Division of Income Tax Act - Waiting for content...

Chapter 57-38.2 - Income Averaging [Repealed] - Waiting for content...

Chapter 57-38.3 - Setoff of Income Tax Refund - Waiting for content...

Chapter 57-38.4 - Water's Edge Method Election - Waiting for content...

Chapter 57-38.5 - Seed Capital Investment Tax Credit - Waiting for content...

Chapter 57-38.6 - Agricultural Business Investment Tax Credit - Waiting for content...

Chapter 57-39 - Sales Tax [Repealed] - Waiting for content...

Chapter 57-39.1 - Motor Vehicle Excise Tax [Repealed] - Waiting for content...

Chapter 57-39.2 - Sales Tax - Waiting for content...

Chapter 57-39.3 - In Lieu of Sales Tax Fees [Repealed] - Waiting for content...

Chapter 57-39.4 - Streamlined Sales and Use Tax Agreement - Waiting for content...

Chapter 57-39.4a - Simplified Sales and Use Tax Administration Act [Repealed] - Waiting for content...

Chapter 57-39.5 - Farm Machinery Gross Receipts Tax - Waiting for content...

Chapter 57-39.6 - Alcoholic Beverage Gross Receipts Tax - Waiting for content...

Chapter 57-39.7 - Lodging Gross Receipts Tax [Expired] - Waiting for content...

Chapter 57-39.8 - State-Tribal Sales, Use, and Gross Receipts Tax Agreements [Repealed] - Waiting for content...

Chapter 57-39.9 - State-Tribal Sales, Use, and Gross Receipts Tax Agreements - Waiting for content...

Chapter 57-39.10 - State-Tribal Alcohol, Tobacco, and Alcoholic Beverages Gross Receipts Tax Agreements - Waiting for content...

Chapter 57-40 - Use Tax [Repealed] - Waiting for content...

Chapter 57-40.1 - Motor Vehicle Use Tax [Repealed] - Waiting for content...

Chapter 57-40.2 - Use Tax - Waiting for content...

Chapter 57-40.3 - Motor Vehicle Excise Tax - Waiting for content...

Chapter 57-40.4 - Motor Vehicle Excise Tax Refunds - Waiting for content...

Chapter 57-40.5 - Aircraft Excise Tax - Waiting for content...

Chapter 57-40.6 - Emergency Services Communication Systems - Waiting for content...

Chapter 57-41 - Motor Fuel Tax [Repealed] - Waiting for content...

Chapter 57-42 - Motor Fuel Use Tax [Repealed] - Waiting for content...

Chapter 57-43 - Additional Motor Fuel Tax [Repealed] - Waiting for content...

Chapter 57-43a - Two-Cent Special Motor Fuel Tax [Disapproved] - Waiting for content...

Chapter 57-43.1 - Motor Vehicle Fuels and Importer for Use Taxes - Waiting for content...

Chapter 57-43.2 - Special Fuels and Importer for Use Taxes - Waiting for content...

Chapter 57-43.3 - Aviation Fuel Tax - Waiting for content...

Chapter 57-44 - Relevy of Invalid Tax - Waiting for content...

Chapter 57-45 - Miscellaneous Provisions - Waiting for content...

Chapter 57-46 - Tax Concessions Applicable to Persons in Armed Forces [Repealed and Omitted] - Waiting for content...

Chapter 57-47 - County Deficiency Levy - Waiting for content...

Chapter 57-48 - State Highway Anticipation Certificates [Repealed] - Waiting for content...

Chapter 57-49 - Mineral Rights Privilege Tax [Repealed] - Waiting for content...

Chapter 57-50 - Refund Motor Fuel Tax [Repealed] - Waiting for content...

Chapter 57-51 - Oil and Gas Gross Production Tax - Waiting for content...

Chapter 57-51.1 - Oil Extraction Tax - Waiting for content...

Chapter 57-51.2 - Tribal Oil and Gas Agreements - Waiting for content...

Chapter 57-52 - Special Fuels Tax Act [Repealed] - Waiting for content...

Chapter 57-53 - Special Fuels Tax Levy [Repealed] - Waiting for content...

Chapter 57-54 - Motor Vehicle Fuel Tax [Repealed] - Waiting for content...

Chapter 57-54.1 - Importers for Use Tax Act [Repealed] - Waiting for content...

Chapter 57-54.2 - Highway Contract Tax [Repealed] - Waiting for content...

Chapter 57-55 - Mobile Homes Taxes - Waiting for content...

Chapter 57-56 - Aviation Fuel Tax [Repealed] - Waiting for content...

Chapter 57-57 - Forest Stewardship - Waiting for content...

Chapter 57-58 - Allocations to Counties and Political Subdivisions [Repealed] - Waiting for content...

Chapter 57-59 - Multistate Tax Compact - Waiting for content...

Chapter 57-60 - Coal Conversion Facilities Privilege Tax - Waiting for content...

Chapter 57-61 - Coal Severance Tax - Waiting for content...

Chapter 57-62 - Impact Aid Program - Waiting for content...

Chapter 57-63 - Provider Assessment for Intermediate Care - Waiting for content...

Chapter 57-64 - Mill Levy Reduction Allocations and Grants [Repealed] - Waiting for content...

Chapter 57-65 - Potash Taxes - Waiting for content...