North Dakota Statutes
§ 57-45-08 — Consolidated tax account
The office of management and budget may carry on the record of its office an account
called the consolidated tax account with each county of the state in which must be listed, in
appropriate columns, the taxes due the state for the years in which there are unpaid taxes five
years old or older. All taxes collected by the counties for the years included in such consolidated
tax accounts must be reported as collections for such accounts and must be credited to the
general fund of the state.
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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 commissioner