§ 57-43.2-16.3 — Lien of tax - Collection - Action authorized

North Dakota § 57-43.2-16.3

• Jurisdiction: North Dakota
• Title 57: Taxation
• Ch. 57-43.2: Special Fuels and Importer for Use Taxes

Text

1. When a taxpayer liable to pay a tax or penalty imposed refuses or neglects to pay the
tax, the amount, including any interest, penalty, or addition to the tax, together with the
costs that may accrue in addition to the tax, is a lien in favor of the state of North
Dakota upon all property and rights to property, whether real or personal, belonging to
the 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 survivors to the extent
of the deceased taxpayer's interest therein, which interest is 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 attaches at the time the tax becomes due and payable and continues until the
liability for the amount is satisfied. For the purposes of this section, the words "due"
and "due and payable" mean the first instant at which the tax becomes due.
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 filing fees as otherwise provided
by law for the filing of a lien or the satisfaction of a lien.
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. Upon the request of the commissioner, the attorney general 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 in the manner provided for mortgages on real or
personal property, and in the action the attorney general shall have the assistance of
the state's attorney of the county in which the action is pending.
8. The foregoing remedies of the state are cumulative and 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.