North Dakota Statutes
§ 57-38-44 — Tax a personal debt
North Dakota § 57-38-44
This text of North Dakota § 57-38-44 (Tax a personal debt) 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 § 57-38-44 (2026).
Text
Every tax imposed by this chapter, and all increases, interest, and penalties thereon,
becomes, from the time it is due and payable, a personal debt from the person or corporation
liable to pay the same to this state.
Free access — add to your briefcase to read the full text and ask questions with AI
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 § 57-38-44, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-38-44.