North Dakota § 57-51-11 Lien for tax - Preservation of lien - Satisfaction of lien

North Dakota Statutes

§ 57-51-11 — Lien for tax - Preservation of lien - Satisfaction of lien

North Dakota·Title 57 Taxation·Ch. 57-51 Oil and Gas Gross Production Tax

1.The tax, penalty, and interest provided for in this chapter is, at all times, a first and paramount lien against the purchaser's or producer's property as the case may be, both real and personal. The provisions of this chapter making the purchaser liable to pay the tax and requiring the producer to pay the royalty owner's tax do not release the producer or purchaser from that liability. If the tax, penalty, and interest is not paid, it may be recovered at the suit of the state, upon relation to the commissioner, in any court of competent jurisdiction of the county where any such property, assets, and effects are located.

2.Any judgment creditor, or lien claimant acquiring any interest in, or lien on, any property situated in this state, prior to the commissioner filing in the central i

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1. The tax, penalty, and interest provided for in this chapter is, at all times, a first and
paramount lien against the purchaser's or producer's property as the case may be,
both real and personal. The provisions of this chapter making the purchaser liable to
pay the tax and requiring the producer to pay the royalty owner's tax do not release the
producer or purchaser from that liability. If the tax, penalty, and interest is not paid, it
may be recovered at the suit of the state, upon relation to the commissioner, in any
court of competent jurisdiction of the county where any such property, assets, and
effects are located.
2. Any judgment creditor, or lien claimant acquiring any interest in, or lien on, any
property situated in this 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. 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. of the first day following the indexing of
the notice. A notice of lien filed by the commissioner before August 1, 1997, may be
indexed in the central indexing system without changing its original priority as to
property in the county where the lien was filed.
3. Upon the payment of tax, penalty, and interest, if applicable, or a penalty assessed
under section 57-51-06, as to which the commissioner has indexed a notice in the
central indexing system, the commissioner shall index a satisfaction of the lien in the
central indexing system.
4. The commissioner is exempt from the payment of the fees otherwise provided for by
law for the indexing of the lien or satisfaction.

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