North Dakota Statutes
§ 57-38-48 — Lien of tax
North Dakota § 57-38-48
This text of North Dakota § 57-38-48 (Lien of 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 § 57-38-48 (2026).
Text
Whenever any taxpayer liable to pay a tax or penalty imposed refuses or neglects to pay
the same, the amount, including any interest, penalty, or addition to such tax, together with the
costs that may accrue in addition thereto, is a lien in favor of the state of North Dakota upon all
property and rights to property, whether real or personal, belonging to said taxpayer. Such lien
attaches at the time the tax becomes due and payable and continues until the liability for such
amount is satisfied.
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Related
In Re Skjonsby Truck Line, Inc.
39 B.R. 971 (D. North Dakota, 1984)
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 § 57-38-48, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-38-48.