North Dakota Statutes
§ 57-20-23 — County responsible for collecting and transmitting state taxes
Each county is responsible to the state for the full amount of the taxes levied for state
purposes, except such amounts or taxes as have been canceled as uncollectible, or canceled or
abated, as provided by law. If any county treasurer proves to be a defaulter, to any amount, of
state revenue, the county shall make up the deficiency from revenues derived from the county's
general fund levy authority over a period of three years, without interest, and the county can
have recourse to the official bond of the county treasurer for indemnity.
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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 commissioner