North Dakota Statutes
§ 57-34-11 — Taxes in lieu of property taxes
The taxes imposed by this chapter are taxes upon the privilege of doing business in this
state and are in lieu of all real and personal property taxes levied by the state or any of its
political subdivisions upon real or personal property to the extent the property is directly used by
the telecommunications carrier in its telecommunications operations.
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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