North Dakota Statutes
§ 57-20-16 — Cancellation on nonpayment of paper
North Dakota § 57-20-16
This text of North Dakota § 57-20-16 (Cancellation on nonpayment of paper) is published on Counsel Stack Legal Research, covering North Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
N.D. Cent. Code § 57-20-16 (2026).
Text
If, on the due presentment, any check, draft, or money order accepted in payment of any
tax, fee, or license, for any reason, is not honored or paid, any record of payment or redemption
that may have been made on any official record because of the acceptance of such check, draft,
or money order, must be canceled, and the tax, assessment, fee, or license stands as a charge
and lien just as though no credit had been given or payment attempted. For the purpose of
making certain such cancellation, the officer accepting any check, draft, or money order shall
make whatever memoranda may be necessary to enable the officer to make the proper
cancellation upon the return of any such instrument unpaid.
Free access — add to your briefcase to read the full text and ask questions with AI
Nearby Sections
15
§ 57-01-01
Bond of tax commissioner§ 57-01-02.1
Tax collection agreements with home rule cities or counties - Limitations on city or county authority§ 57-01-03
Office of commissioner§ 57-01-04
Salary§ 57-01-05
State supervisor of assessments§ 57-01-06.1
Statement of legislative intent concerning use of sales, market, and productivity studies§ 57-01-10
Tax manuals - Distribution§ 57-01-11
Assessment of or determination of additional tax liability by tax commissioner - Hearing - Appeal§ 57-01-12
Approval of refunds by tax commissionerCite This Page — Counsel Stack
Bluebook (online)
North Dakota § 57-20-16, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-20-16.