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Every tax imposed by this chapter, and all increases, interest, and penalties thereon, becomes, from the time it is due and payable, a personal debt from the person or corporation liable to pay the same to this state.
Cite this article: FindLaw.com - North Dakota Century Code Title 57. Taxation § 57-38-44. Tax a personal debt - last updated January 01, 2020 | https://codes.findlaw.com/nd/title-57-taxation/nd-cent-code-sect-57-38-44/
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