Chapter

Taxation of Express and Air Transportation Companies

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