Title 57 - TAXATION

Chapter 57-01 - TAX COMMISSIONER (§§ 57-01-01 — 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Chapter 57-03 - [Repealed] Assessment and Valuation of Grain [Repealed]
Chapter 57-04 - [Repealed] Assessment of Petroleum Property [Repealed]
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Chapter 57-10 - [Repealed] Village Board of Equalization [Repealed]
Chapter 57-11 - CITY BOARD OF EQUALIZATION (§§ 57-11-01 — 57-11-07)
Chapter 57-11.1 - [Repealed] Personal Property Assessment Formula [Repealed]
Chapter 57-12 - COUNTY BOARD OF EQUALIZATION (§§ 57-12-01 — 57-12-09)
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 — 57-15-63.2)
Chapter 57-16 - [Repealed] Excess Levies in School Districts [Repealed]
Chapter 57-17 - [Repealed] Excess Levies in Counties, Municipalities, and Townships [Repealed]
Chapter 57-18 - [Repealed] Tax Levy for County Improvements [Repealed]
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 — 57-22-33)
Chapter 57-23 - PROCEEDINGS TO ABATE OR REFUND TAXES (§§ 57-23-01 — 57-23-12)
Chapter 57-23.1 - [Repealed] Tax Appeals Board [Repealed]
Chapter 57-24 - [Repealed] Sale of Land for Delinquent Taxes [Repealed]
Chapter 57-25 - PAYMENT OF TAX OR REDEMPTION ON DIVISION OF REAL ESTATE (§§ 57-25-01 — 57-25-05)
Chapter 57-26 - [Repealed] Redemption From Real Estate Tax Sales [Repealed]
Chapter 57-27 - [Repealed] Rights of Private Purchaser When Land Not Redeemed [Repealed]
Chapter 57-28 - RIGHTS OF COUNTY WHEN LANDS NOT REDEEMED (§§ 57-28-01 — 57-28-29)
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 57-31 - [Repealed] Taxation of Transient Stocks of Merchandise [Repealed]
Chapter 57-32 - TAXATION OF EXPRESS AND AIR TRANSPORTATION COMPANIES (§§ 57-32-01 — 57-32-06)
Chapter 57-33 - [Repealed] Taxation of Rural Electric Cooperatives [Repealed]
Chapter 57-33.1 - [Repealed] Taxation of Cooperative Electrical Generating Plants [Repealed]
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 57-35 - [Repealed] Taxation of Banks and Trust Companies [Repealed]
Chapter 57-35.1 - [Repealed] Taxation of Building and Loan Associations [Repealed]
Chapter 57-35.2 - [Repealed] Privilege Tax on Financial Institutions [Repealed]
Chapter 57-35.3 - [Repealed] Financial Institutions Taxation [Repealed]
Chapter 57-36 - TOBACCO PRODUCTS TAX LAW (§§ 57-36-01 — 57-36-33)
Chapter 57-36.1 - [Repealed] Controlled Substances Tax [Repealed]
Chapter 57-37 - [Repealed] Estate Tax [Repealed]
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 57-38.2 - [Repealed] Income Averaging [Repealed]
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 - [Repealed] Sales Tax [Repealed]
Chapter 57-39.1 - [Repealed] Motor Vehicle Excise Tax [Repealed]
Chapter 57-39.2 - SALES TAX (§§ 57-39.2-01 — 57-39.2-32)
Chapter 57-39.3 - [Repealed] In Lieu of Sales Tax Fees [Repealed]
Chapter 57-39.4 - STREAMLINED SALES AND USE TAX AGREEMENT (§§ 57-39.4-01 — 57-39.4-35)
Chapter 57-39.4a - [Repealed] Simplified Sales and Use Tax Administration Act [Repealed]
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 57-39.7 - Lodging Gross Receipts Tax [Expired]
Chapter 57-39.8 - [Repealed] State-Tribal Sales, Use, and Gross Receipts Tax Agreements [Repealed]
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 - [Repealed] Use Tax [Repealed]
Chapter 57-40.1 - [Repealed] Motor Vehicle Use Tax [Repealed]
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 57-41 - [Repealed] Motor Fuel Tax [Repealed]
Chapter 57-42 - [Repealed] Motor Fuel Use Tax [Repealed]
Chapter 57-43 - [Repealed] Additional Motor Fuel Tax [Repealed]
Chapter 57-43a - [Disapproved] Two-Cent Special Motor Fuel Tax
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 — 57-45-15)
Chapter 57-46 - [Repealed and Omitted] Tax Concessions Applicable to Persons in Armed Forces
Chapter 57-47 - COUNTY DEFICIENCY LEVY (§§ 57-47-01 — 57-47-05)
Chapter 57-48 - [Repealed] State Highway Anticipation Certificates [Repealed]
Chapter 57-49 - [Repealed] Mineral Rights Privilege Tax [Repealed]
Chapter 57-50 - [Repealed] Refund Motor Fuel Tax [Repealed]
Chapter 57-51 - OIL AND GAS GROSS PRODUCTION TAX (§§ 57-51-01 — 57-51-23)
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 57-52 - [Repealed] Special Fuels Tax Act [Repealed]
Chapter 57-53 - [Repealed] Special Fuels Tax Levy [Repealed]
Chapter 57-54 - [Repealed] Motor Vehicle Fuel Tax [Repealed]
Chapter 57-54.1 - [Repealed] Importers for Use Tax Act [Repealed]
Chapter 57-54.2 - [Expired] Highway Contract Tax
Chapter 57-55 - MOBILE HOMES TAXES (§§ 57-55-01 — 57-55-12)
Chapter 57-56 - [Repealed] Aviation Fuel Tax [Repealed]
Chapter 57-57 - FOREST STEWARDSHIP (§§ 57-57-01 — 57-57-11)
Chapter 57-58 - [Repealed] Allocations to Counties and Political Subdivisions [Repealed]
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 57-64 - [Repealed] Mill Levy Reduction Allocations and Grants [Repealed]
Chapter 57-65 - POTASH TAXES (§§ 57-65-01 — 57-65-19)