Sections
Chapter 57-01 Tax Commissioner 57-01-02 – 57-01-20
Chapter 57-02 General Property Assessment 57-02-01 – 57-02-53
Chapter 57-02.1 Payments in Lieu of Real Estate Taxes 57-02.1-01 – 57-02.1-07
Chapter 57-02.2 Exemption of Improvements to Buildings 57-02.2-01 – 57-02.2-03
Chapter 57-02.3 Payments in Lieu of Property Taxes 57-02.3-01 – 57-02.3-07
Chapter 57-02.4 Crew Housing Permit Fees 57-02.4-01 – 57-02.4-04
Chapter 57-05 Assessment of Railroad Property 57-05-01 – 57-05-11
Chapter 57-06 Assessment and Taxation of Public Utilities 57-06-01 – 57-06-25
Chapter 57-07 Correction of Assessments of Public Utility Property 57-07-01 – 57-07-06
Chapter 57-08 Review of Public Utility Assessments 57-08-01 – 57-08-10
Chapter 57-09 Township Board of Equalization 57-09-01 – 57-09-06
Chapter 57-11 City Board of Equalization 57-11-01 – 57-11-07
Chapter 57-12 County Board of Equalization 57-12-01 – 57-12-08
Chapter 57-13 State Board of Equalization 57-13-01 – 57-13-08
Chapter 57-14 Correction of Assessments of Property 57-14-01 – 57-14-08
Chapter 57-15 Tax Levies and Limitations 57-15-01 – 57-15-61
Chapter 57-19 School District Special Reserve Fund 57-19-01 – 57-19-11
Chapter 57-20 Payment and Collection of Taxes 57-20-01 – 57-20-28
Chapter 57-21 Collection of Rents for Payment of Taxes 57-21-01 – 57-21-12
Chapter 57-22 Collection of Delinquent Personal Property Taxes 57-22-01 – 57-22-32
Chapter 57-23 Proceedings to Abate or Refund Taxes 57-23-01 – 57-23-12
Chapter 57-25 Payment of Tax or Redemption on Division of Real Estate 57-25-01 – 57-25-05
Chapter 57-28 Rights of County When Lands Not Redeemed 57-28-01 – 57-28-28
Chapter 57-29 Tax Liens on Land Acquired by State 57-29-01 – 57-29-05
Chapter 57-30 Action by County to Quiet Title 57-30-01 – 57-30-05
Chapter 57-32 Taxation of Express and Air Transportation Companies 57-32-01 – 57-32-06
Chapter 57-33.2 Electric Generation, Distribution, and Transmission Taxes 57-33.2-01 – 57-33.2-20
Chapter 57-34 Telecommunications Carriers Taxation 57-34-01 – 57-34-12
Chapter 57-34.1 Mobile Telecommunications Tax Sourcing 57-34.1-01 – 57-34.1-06
Chapter 57-36 Tobacco Products Tax Law 57-36-01 – 57-36-33
Chapter 57-37.1 Estate Tax 57-37.1-01 – 57-37.1-22
Chapter 57-38 Income Tax 57-38-01 – 57-38-75
Chapter 57-38.1 Uniform Division of Income Tax Act 57-38.1-01 – 57-38.1-21
Chapter 57-38.3 Setoff of Income Tax Refund 57-38.3-01 – 57-38.3-10
Chapter 57-38.4 Water’s Edge Method Election 57-38.4-01 – 57-38.4-04
Chapter 57-38.5 Seed Capital Investment Tax Credit 57-38.5-01 – 57-38.5-08
Chapter 57-38.6 Agricultural Business Investment Tax Credit 57-38.6-01 – 57-38.6-07
Chapter 57-39.2 Sales Tax 57-39.2-01 – 57-39.2-32
Chapter 57-39.4 Streamlined Sales and Use Tax Agreement 57-39.4-01 – 57-39.4-35
Chapter 57-39.5 Farm Machinery Gross Receipts Tax 57-39.5-01 – 57-39.5-06
Chapter 57-39.6 Alcoholic Beverage Gross Receipts Tax 57-39.6-01 – 57-39.6-05
Chapter 57-39.9 State-Tribal Sales, Use, and Gross Receipts Tax Agreements 57-39.9-01 – 57-39.9-05
Chapter 57-39.10 State-Tribal Alcohol, Tobacco, and Alcoholic Beverages Gross Receipts Tax Agreements 57-39.10-01 – 57-39.10-09
Chapter 57-40.2 Use Tax 57-40.2-01 – 57-40.2-17
Chapter 57-40.3 Motor Vehicle Excise Tax 57-40.3-01 – 57-40.3-12
Chapter 57-40.4 Motor Vehicle Excise Tax Refunds 57-40.4-01 – 57-40.4-03
Chapter 57-40.5 Aircraft Excise Tax 57-40.5-01 – 57-40.5-11
Chapter 57-40.6 Emergency Services Communication Systems 57-40.6-01 – 57-40.6-15
Chapter 57-43.1 Motor Vehicle Fuels and Importer for Use Taxes 57-43.1-01 – 57-43.1-47
Chapter 57-43.2 Special Fuels and Importer for Use Taxes 57-43.2-01 – 57-43.2-41
Chapter 57-43.3 Aviation Fuel Tax 57-43.3-01 – 57-43.3-28
Chapter 57-44 Relevy of Invalid Tax 57-44-01 – 57-44-04
Chapter 57-45 Miscellaneous Provisions 57-45-01 – 57-45-14
Chapter 57-47 County Deficiency Levy 57-47-02 – 57-47-05
Chapter 57-51 Oil and Gas Gross Production Tax 57-51-01 – 57-51-22
Chapter 57-51.1 Oil Extraction Tax 57-51.1-01 – 57-51.1-08
Chapter 57-51.2 Tribal Oil and Gas Agreements 57-51.2-01 – 57-51.2-05
Chapter 57-55 Mobile Homes Taxes 57-55-01 – 57-55-12
Chapter 57-57 Forest Stewardship 57-57-01 – 57-57-11
Chapter 57-59 Multistate Tax Compact 57-59-01 – 57-59-08
Chapter 57-60 Coal Conversion Facilities Privilege Tax 57-60-01 – 57-60-16
Chapter 57-61 Coal Severance Tax 57-61-01 – 57-61-10
Chapter 57-62 Impact Aid Program 57-62-01 – 57-62-06
Chapter 57-63 Provider Assessment for Intermediate Care 57-63-01 – 57-63-13
Chapter 57-65 Potash Taxes 57-65-01 – 57-65-19
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