North Dakota Statutes
§ 57-61-06 — Lien for tax
The severance tax herein referred to must, at all times, be and constitutes a first and
paramount lien against the producer's property as the case may be, both real and personal. In
all cases when such tax is not paid, it may be recovered in a civil action by the state tax
commissioner, brought in the name of the state, in any court of competent jurisdiction of the
county where any such property, assets, and effects are located.
Free access — add to your briefcase to read the full text and ask questions with AI
North Dakota § 57-61-06 (Lien for tax) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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