North Dakota Statutes
§ 57-22-19 — Lien of tax follows sale in bulk
North Dakota § 57-22-19
This text of North Dakota § 57-22-19 (Lien of tax follows sale in bulk) 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 § 57-22-19 (2026).
Text
Taxes upon a stock of goods or merchandise of any nature, and upon furniture and fixtures
in any type of business or industry, continue to constitute a lien thereon when sold in bulk, and
may be collected from the owner or purchaser, who is liable personally therefor.
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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 commissionerCite This Page — Counsel Stack
Bluebook (online)
North Dakota § 57-22-19, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-22-19.