STATE STATUTES & CODES

NORTH DAKOTA STATUTES AND CODES

Chapter 57 Taxation

• 57-01 Tax Commissioner
• 57-02 General Property Assessment
• 57-02.1 Payments in Lieu of Real Estate Taxes
• 57-02.2 Exemption of Improvements to Buildings
• 57-02.3 Payments in Lieu of Property Taxes
• 57-03 Assessment and Valuation of Grain
• 57-04 Assessment of Petroleum Property
• 57-05 Assessment of Railroad Property
• 57-06 Assessment and Taxation of Public Utilities
• 57-07 Correction of Assessments of Public Utility Property
• 57-08 Review of Public Utility Assessments
• 57-09 Township Board of Equalization
• 57-10 Village Board of Equalization
• 57-11 City Board of Equalization
• 57-11.1 Personal Property Assessment Formula
• 57-12 County Board of Equalization
• 57-13 State Board of Equalization
• 57-14 Correction of Assessments of Property
• 57-15 Tax Levies and Limitations
• 57-16 Excess Levies in School Districts
• 57-17 Excess Levies in Counties, Municipalities, and Townships
• 57-18 Tax Levy for County Improvements
• 57-19 School District Special Reserve Fund
• 57-20 Payment and Collection of Taxes
• 57-21 Collection of Rents for Payment of Taxes
• 57-22 Collection of Delinquent Personal Property Taxes
• 57-23 Proceedings to Abate or Refund Taxes
• 57-23.1 Tax Appeals Board
• 57-24 Sale of Land for Delinquent Taxes
• 57-25 Payment of Tax or Redemption on Division of Real Estate
• 57-26 Redemption from Real Estate Tax Sales
• 57-27 Rights of Private Purchaser When Land Not Redeemed
• 57-28 Rights of County When Lands Not Redeemed
• 57-29 Tax Liens on Land Acquired by State
• 57-30 Action by County to Quiet Title
• 57-31 Taxation of Transient Stocks of Merchandise
• 57-32 Taxation of Express and Air Transportation Companies
• 57-33 Taxation of Rural Electric Cooperatives
• 57-33.1 Taxation of Cooperative Electrical Generating Plants
• 57-33.2 Electric Generation, Distribution, and Transmission Taxes
• 57-34 Telecommunications Carriers Taxation
• 57-34.1 Mobile Telecommunications Tax Sourcing
• 57-35 Taxation of Banks and Trust Companies
• 57-35.1 Taxation of Building and Loan Associations
• 57-35.2 Privilege Tax on Financial Institutions
• 57-35.3 Financial Institutions Taxation
• 57-36 Tobacco Products Tax Law
• 57-36.1 Controlled Substances Tax
• 57-37 Estate Tax
• 57-37.1 Estate Tax
• 57-38 Income Tax
• 57-38.1 Uniform Division of Income Tax Act
• 57-38.2 Income Averaging
• 57-38.3 Setoff of Income Tax Refund
• 57-38.4 Water's Edge Method Election
• 57-38.5 Seed Capital Investment Tax Credit
• 57-38.6 Agricultural Business Investment Tax Credit
• 57-39 Sales Tax
• 57-39.1 Motor Vehicle Excise Tax
• 57-39.2 Sales Tax
• 57-39.3 In Lieu of Sales Tax Fees
• 57-39.4 Streamlined Sales and Use Tax Agreement
• 57-39.5 Farm Machinery Gross Receipts Tax
• 57-39.6 Alcoholic Beverage Gross Receipts Tax
• 57-39.7 Lodging Gross Receipts Tax
• 57-40 Use Tax
• 57-40.1 Motor Vehicle Use Tax
• 57-40.2 Use Tax
• 57-40.3 Motor Vehicle Excise Tax
• 57-40.4 Motor Vehicle Excise Tax Refunds
• 57-40.5 Aircraft Excise Tax
• 57-40.6 Emergency Services Communication Systems
• 57-41 Motor Fuel Tax
• 57-42 Motor Fuel Use Tax
• 57-43 Additional Motor Fuel Tax
• 57-43.1 Motor Vehicle Fuels and Importer for Use Taxes
• 57-43.2 Special Fuels and Importer for Use Taxes
• 57-43.3 Aviation Fuel Tax
• 57-44 Relevy of Invalid Tax
• 57-45 Miscellaneous Provisions
• 57-46 Tax Concessions Applicable to Persons in Armed Forces
• 57-47 County Deficiency Levy
• 57-48 State Highway Anticipation Certificates
• 57-49 Mineral Rights Privilege Tax
• 57-50 Refund Motor Fuel Tax
• 57-51 Oil and Gas Gross Production Tax
• 57-51.1 Oil Extraction Tax
• 57-51.2 Three Affiliated Tribes Oil and Gas Agreement
• 57-52 Special Fuels Tax Act
• 57-53 Special Fuels Tax Levy
• 57-54 Motor Vehicle Fuel Tax
• 57-54.1 Importers for Use Tax Act
• 57-54.2 Highway Contract Tax
• 57-55 Mobile Homes Taxes
• 57-56 Aviation Fuel Tax
• 57-57 Forest Stewardship
• 57-58 Allocations to Counties and Political Subdivisions
• 57-59 Multistate Tax Compact
• 57-60 Coal Conversion Facilities Privilege Tax
• 57-61 Coal Severance Tax
• 57-62 Impact Aid Program
• 57-63 Provider Assessment for Intermediate Care
• 57-64 Mill Levy Reduction Allocations and Grants
• 57-43A Two-Cent Special Motor Fuel Tax