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Structure North Dakota Century Code
Chapter 57-01 - Tax Commissioner
Chapter 57-02 - General Property Assessment
Chapter 57-02.1 - Payments in Lieu of Real Estate Taxes
Chapter 57-02.2 - Exemption of Improvements to Buildings
Chapter 57-02.3 - Payments in Lieu of Property Taxes
Chapter 57-02.4 - Crew Housing Permit Fees
Chapter 57-03 - Assessment and Valuation of Grain [Repealed]
Chapter 57-04 - Assessment of Petroleum Property [Repealed]
Chapter 57-05 - Assessment of Railroad Property
Chapter 57-06 - Assessment and Taxation of Public Utilities
Chapter 57-07 - Correction of Assessments of Public Utility Property
Chapter 57-08 - Review of Public Utility Assessments
Chapter 57-09 - Township Board of Equalization
Chapter 57-10 - Village Board of Equalization [Repealed]
Chapter 57-11 - City Board of Equalization
Chapter 57-11.1 - Personal Property Assessment Formula [Repealed]
Chapter 57-12 - County Board of Equalization
Chapter 57-13 - State Board of Equalization
Chapter 57-14 - Correction of Assessments of Property
Chapter 57-15 - Tax Levies and Limitations
Chapter 57-16 - Excess Levies in School Districts [Repealed]
Chapter 57-17 - Excess Levies in Counties, Municipalities, and Townships [Repealed]
Chapter 57-18 - Tax Levy for County Improvements [Repealed]
Chapter 57-19 - School District Special Reserve Fund
Chapter 57-20 - Payment and Collection of Taxes
Chapter 57-21 - Collection of Rents for Payment of Taxes
Chapter 57-22 - Collection of Delinquent Personal Property Taxes
Chapter 57-23 - Proceedings to Abate or Refund Taxes
Chapter 57-23.1 - Tax Appeals Board [Unconstitutional and Repealed]
Chapter 57-24 - Sale of Land for Delinquent Taxes [Repealed]
Chapter 57-25 - Payment of Tax or Redemption on Division of Real Estate
Chapter 57-26 - Redemption From Real Estate Tax Sales [Repealed]
Chapter 57-27 - Rights of Private Purchaser When Land Not Redeemed [Repealed]
Chapter 57-28 - Rights of County When Lands Not Redeemed
Chapter 57-29 - Tax Liens on Land Acquired by State
Chapter 57-30 - Action by County to Quiet Title
Chapter 57-31 - Taxation of Transient Stocks of Merchandise [Repealed]
Chapter 57-32 - Taxation of Express and Air Transportation Companies
Chapter 57-33 - Taxation of Rural Electric Cooperatives [Repealed]
Chapter 57-33.1 - Taxation of Cooperative Electrical Generating Plants [Repealed]
Chapter 57-33.2 - Electric Generation, Distribution, and Transmission Taxes
Chapter 57-34 - Telecommunications Carriers Taxation
Chapter 57-34.1 - Mobile Telecommunications Tax Sourcing
Chapter 57-35 - Taxation of Banks and Trust Companies [Repealed]
Chapter 57-35.1 - Taxation of Building and Loan Associations [Repealed]
Chapter 57-35.2 - Privilege Tax on Financial Institutions [Repealed]
Chapter 57-35.3 - Financial Institutions Taxation [Repealed]
Chapter 57-36 - Tobacco Products Tax Law
Chapter 57-36.1 - Controlled Substances Tax [Repealed]
Chapter 57-37 - Estate Tax [Repealed]
Chapter 57-38.1 - Uniform Division of Income Tax Act
Chapter 57-38.2 - Income Averaging [Repealed]
Chapter 57-38.3 - Setoff of Income Tax Refund
Chapter 57-38.4 - Water's Edge Method Election
Chapter 57-38.5 - Seed Capital Investment Tax Credit
Chapter 57-38.6 - Agricultural Business Investment Tax Credit
Chapter 57-39 - Sales Tax [Repealed]
Chapter 57-39.1 - Motor Vehicle Excise Tax [Repealed]
Chapter 57-39.3 - In Lieu of Sales Tax Fees [Repealed]
Chapter 57-39.4 - Streamlined Sales and Use Tax Agreement
Chapter 57-39.4a - Simplified Sales and Use Tax Administration Act [Repealed]
Chapter 57-39.5 - Farm Machinery Gross Receipts Tax
Chapter 57-39.6 - Alcoholic Beverage Gross Receipts Tax
Chapter 57-39.7 - Lodging Gross Receipts Tax [Expired]
Chapter 57-39.8 - State-Tribal Sales, Use, and Gross Receipts Tax Agreements [Repealed]
Chapter 57-39.9 - State-Tribal Sales, Use, and Gross Receipts Tax Agreements
Chapter 57-40 - Use Tax [Repealed]
Chapter 57-40.1 - Motor Vehicle Use Tax [Repealed]
Chapter 57-40.3 - Motor Vehicle Excise Tax
Chapter 57-40.4 - Motor Vehicle Excise Tax Refunds
Chapter 57-40.5 - Aircraft Excise Tax
Chapter 57-40.6 - Emergency Services Communication Systems
Chapter 57-41 - Motor Fuel Tax [Repealed]
Chapter 57-42 - Motor Fuel Use Tax [Repealed]
Chapter 57-43 - Additional Motor Fuel Tax [Repealed]
Chapter 57-43a - Two-Cent Special Motor Fuel Tax [Disapproved]
Chapter 57-43.1 - Motor Vehicle Fuels and Importer for Use Taxes
Chapter 57-43.2 - Special Fuels and Importer for Use Taxes
Chapter 57-43.3 - Aviation Fuel Tax
Chapter 57-44 - Relevy of Invalid Tax
Chapter 57-45 - Miscellaneous Provisions
Chapter 57-46 - Tax Concessions Applicable to Persons in Armed Forces [Repealed and Omitted]
Chapter 57-47 - County Deficiency Levy
Chapter 57-48 - State Highway Anticipation Certificates [Repealed]
Chapter 57-49 - Mineral Rights Privilege Tax [Repealed]
Chapter 57-50 - Refund Motor Fuel Tax [Repealed]
Chapter 57-51 - Oil and Gas Gross Production Tax
Chapter 57-51.1 - Oil Extraction Tax
Chapter 57-51.2 - Tribal Oil and Gas Agreements
Chapter 57-52 - Special Fuels Tax Act [Repealed]
Chapter 57-53 - Special Fuels Tax Levy [Repealed]
Chapter 57-54 - Motor Vehicle Fuel Tax [Repealed]
Chapter 57-54.1 - Importers for Use Tax Act [Repealed]
Chapter 57-54.2 - Highway Contract Tax [Repealed]
Chapter 57-55 - Mobile Homes Taxes
Chapter 57-56 - Aviation Fuel Tax [Repealed]
Chapter 57-57 - Forest Stewardship
Chapter 57-58 - Allocations to Counties and Political Subdivisions [Repealed]
Chapter 57-59 - Multistate Tax Compact
Chapter 57-60 - Coal Conversion Facilities Privilege Tax
Chapter 57-61 - Coal Severance Tax
Chapter 57-62 - Impact Aid Program
Chapter 57-63 - Provider Assessment for Intermediate Care
Chapter 57-64 - Mill Levy Reduction Allocations and Grants [Repealed]