PocketLaw | North Dakota Century Code | Taxation

Taxation

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Tax Commissioner

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

Assessment and Valuation of Grain [Repealed]

Assessment of Petroleum Property [Repealed]

Assessment of Railroad Property

Assessment and Taxation of Public Utilities

Correction of Assessments of Public Utility Property

Review of Public Utility Assessments

Township Board of Equalization

Village Board of Equalization [Repealed]

City Board of Equalization

Chapter
57-11.1

Personal Property Assessment Formula [Repealed]

County Board of Equalization

State Board of Equalization

Correction of Assessments of Property

Tax Levies and Limitations

Excess Levies in School Districts [Repealed]

Excess Levies in Counties, Municipalities, and Townships [Repealed]

Tax Levy for County Improvements [Repealed]

School District Special Reserve Fund

Payment and Collection of Taxes

Collection of Rents for Payment of Taxes

Collection of Delinquent Personal Property Taxes

Proceedings to Abate or Refund Taxes

Chapter
57-23.1

Tax Appeals Board [Unconstitutional and Repealed]

Sale of Land for Delinquent Taxes [Repealed]

Payment of Tax or Redemption on Division of Real Estate

Redemption From Real Estate Tax Sales [Repealed]

Rights of Private Purchaser When Land Not Redeemed [Repealed]

Rights of County When Lands Not Redeemed

Tax Liens on Land Acquired by State

Action by County to Quiet Title

Taxation of Transient Stocks of Merchandise [Repealed]

Taxation of Express and Air Transportation Companies

Taxation of Rural Electric Cooperatives [Repealed]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Taxation of Cooperative Electrical Generating Plants [Repealed]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

Telecommunications Carriers Taxation

Chapter
57-34.1

Mobile Telecommunications Tax Sourcing

Taxation of Banks and Trust Companies [Repealed]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Taxation of Building and Loan Associations [Repealed]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Privilege Tax on Financial Institutions [Repealed]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Financial Institutions Taxation [Repealed]

Tobacco Products Tax Law

Chapter
57-36.1

Controlled Substances Tax [Repealed]

Estate Tax [Repealed]

Chapter
57-37.1

Estate Tax

Income Tax

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

Sales Tax [Repealed]

Chapter
57-39.1

Motor Vehicle Excise Tax [Repealed]

Chapter
57-39.2

Sales Tax

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
57-39.10

State-Tribal Alcohol, Tobacco, and Alcoholic Beverages Gross Receipts Tax Agreements

Use Tax [Repealed]

Chapter
57-40.1

Motor Vehicle Use Tax [Repealed]

Chapter
57-40.2

Use Tax

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

Motor Fuel Tax [Repealed]

Motor Fuel Use Tax [Repealed]

Additional Motor Fuel Tax [Repealed]

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

Two-Cent Special Motor Fuel Tax [Disapproved]

Relevy of Invalid Tax

Miscellaneous Provisions

Tax Concessions Applicable to Persons in Armed Forces [Repealed and Omitted]

County Deficiency Levy

State Highway Anticipation Certificates [Repealed]

Mineral Rights Privilege Tax [Repealed]

Refund Motor Fuel Tax [Repealed]

Oil and Gas Gross Production Tax

Chapter
57-51.1

Oil Extraction Tax

Chapter
57-51.2

Tribal Oil and Gas Agreements

Special Fuels Tax Act [Repealed]

Special Fuels Tax Levy [Repealed]

Motor Vehicle Fuel Tax [Repealed]

Chapter
57-54.1

Importers for Use Tax Act [Repealed]

Chapter
57-54.2

Highway Contract Tax [Repealed]

Mobile Homes Taxes

Aviation Fuel Tax [Repealed]

Forest Stewardship

Allocations to Counties and Political Subdivisions [Repealed]

Multistate Tax Compact

Coal Conversion Facilities Privilege Tax

Coal Severance Tax

Impact Aid Program

Provider Assessment for Intermediate Care

Mill Levy Reduction Allocations and Grants [Repealed]

Potash Taxes