§ 57-40.2-16 — Lien of tax - Collection - Action authorized

North Dakota § 57-40.2-16

• Jurisdiction: North Dakota
• Title 57: Taxation
• Ch. 57-40.2: Use Tax

Text

1. Whenever any person liable for payment to the commissioner of the tax imposed by
this chapter or for any penalties in respect thereto 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, and in the case of property in which a deceased taxpayer held an interest as
joint tenant or otherwise with right of survivorship at the time of death, the lien
continues as a lien against the property in the hands of the survivor or survivors to the
extent of the deceased taxpayer's interest therein, which interest must be determined
by dividing the value of the entire property at the time of the taxpayer's death by the
number of joint tenants or persons interested therein.
2. The lien aforesaid attaches at the time the tax first becomes payable, as provided by
section 57-40.2-07, and continues until the liability for such amount is satisfied.
3. Any mortgagee, purchaser, judgment creditor, or lien claimant acquiring any interest in,
or lien on, any property situated in the state, prior to the commissioner filing in the
central indexing system maintained by the secretary of state, a notice of the lien
provided for in this section, takes free of, or has priority over, the lien.
4. The commissioner shall index in the central indexing system the following data:
a. The name of the taxpayer.
b. The name "State of North Dakota" as claimant.
c. The date and time the notice of lien was indexed.
d. The amount of the lien.
e. The internal revenue service taxpayer identification number or social security
number of the taxpayer.
The notice of lien is effective as of eight a.m. next following the indexing of the notice.
Any notice of lien filed by the commissioner may be indexed in the central indexing
system without changing its original priority as to property in the county where the lien
was filed.
5. The commissioner is exempt from the payment of the recording and filing fees as
otherwise provided by law for the indexing of the notice of lien, or for its satisfaction.
6. Upon payment of the tax as to which the commissioner has indexed notice in the
central indexing system, the commissioner shall index a satisfaction of the lien in the
central indexing system.
7. The attorney general, upon the request of the commissioner, shall bring an action at
law or in equity, as the facts may justify, without bond to enforce payment of any taxes
and any penalties, or to foreclose the lien therefor in the manner provided for
mortgages on real or personal property, and in such action shall have the assistance of
the state's attorney of the county in which the action is pending.

8. It is expressly provided that the foregoing remedies of the state are cumulative and
that no action taken by the 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
hereunder to the exclusion of any other remedy provided by law.
9. The technical, legal requirements outlined in this section relating to tax liens on all real
and personal property of the taxpayer to ensure payment of the taxes, including
penalties, interest, and other costs, are self-explanatory.
10. Remittances on account of tax due under this chapter may not be deemed or
considered payment thereof unless or until the commissioner has collected or received
the amount due for such tax in cash or equivalent credit.