North Dakota Century Code

Chapter 57-32

Taxation of Express and Air Transportation Companies

Section Section Name
57-32-01 Applicability of public utility laws
57-32-01.1 Property assessed in lieu of registration fees and sales and use taxes
57-32-01.2 Method of valuation
57-32-01.3 Allocation of value
57-32-02 Assessment and computation of tax
57-32-03 Tax statements prepared by state tax commissioner ‑ When due and delinquent
57-32-04 Allocation of tax
57-32-05 Collection of tax
57-32-06 Legal proceedings to enforce payment of tax