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Title 57

Taxation

» North Dakota Century Code » North Dakota Legislative Branch

Chapter  

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 Commercial and Residential 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 Procedure for 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

57-34 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 Banks, Trust Companies and Building and Loan Associations

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 Taxation of Mobile Homes

57-56 Aviation Fuel Tax

57-57 Forest Stewardship

57-58 Allocations to Counties and Political Subdivisions

57-59 Multistate Tax Compact

57-60 Privilege Tax on Coal Conversion Facilities

57-61 Coal Severance Tax

57-62 Impact Aid Program

57-63 Provider Assessment for Intermediate Care

57-43A Two-Cent Special Motor Fuel Tax

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