North Dakota Statutes
§ 57-22-19 — Lien of tax follows sale in bulk
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 commissioner