North Dakota Statutes
§ 57-33.2-15 — Lien for tax
North Dakota § 57-33.2-15
JurisdictionNorth Dakota
Title 57Taxation
Ch. 57-33.2Electric Generation, Distribution, and Transmission Taxes
This text of North Dakota § 57-33.2-15 (Lien for tax) 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 § 57-33.2-15 (2026).
Text
The tax under this chapter constitutes a first and paramount lien in favor of the state of
North Dakota upon all property and rights to property, whether real or personal, belonging to the
taxpayer. The lien is subject to collection, indexing, and other action in the manner provided in
section 57-39.2-13 for sales tax liens.
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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 § 57-33.2-15, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-33.2-15.