North Dakota Statutes
§ 57-60-10 — Lien for tax
North Dakota § 57-60-10
This text of North Dakota § 57-60-10 (Lien for tax) 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 § 57-60-10 (2026).
Text
The tax herein provided for must, at all times, be and constitutes a first and paramount 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 such lien may be foreclosed in the manner provided in
chapter 32-20.
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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 § 57-60-10, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-60-10.