North Dakota Statutes
§ 57-38-51 — Enforcement of lien
North Dakota § 57-38-51
This text of North Dakota § 57-38-51 (Enforcement of lien) 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 § 57-38-51 (2026).
Text
The attorney general, upon the request of the tax commissioner, shall bring suit without
bond, to enforce payment of any taxes and penalties, and to foreclose any lien provided for in
this chapter, and, in such action, the attorney general shall have the assistance of the state's
attorney of the county in which the action is brought. The foregoing remedy of the state is
cumulative and no action taken by the tax commissioner or attorney general may be construed
to be an election on the part of the state or any of its officers to pursue any remedy to the
exclusion of any other remedy provided by law for the enforcement or collection of an income
tax or penalty or interest.
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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 § 57-38-51, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-38-51.