North Dakota Century Code Title 57. Taxation

• 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 57-05. 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 57-11. City Board of Equalization

• 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 57-19. 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 57-25. Payment of Tax or Redemption on Division of Real Estate

• 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 57-32. Taxation of Express and Air Transportation Companies

• 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 57-36. Tobacco Products Tax Law

• Chapter 57-37.1. Estate Tax

• Chapter 57-38. Income Tax

• Chapter 57-38.1. Uniform Division of Income Tax Act

• 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 57-39.2. Sales Tax

• Chapter 57-39.4. Streamlined Sales and Use Tax Agreement

• Chapter 57-39.5. Farm Machinery Gross Receipts Tax

• Chapter 57-39.6. Alcoholic Beverage Gross Receipts Tax

• Chapter 57-39.9. State--Tribal Sales, Use, and Gross Receipts Tax Agreements Editorially Supplied Heading

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

• 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

• 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 57-47. County Deficiency Levy

• 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 57-55. Mobile Homes Taxes

• Chapter 57-57. Forest Stewardship

• 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 57-65. Potash Taxes