N.D. Cent. Code § 57-33.2-15
Current through the 2023 Legislative Sessions
The tax under this chapter constitutes a first and paramount lien in favor of the state of North Dakota upon all property and rights to property, whether real or personal, belonging to the taxpayer. The lien is subject to collection, indexing, and other action in the manner provided in section 57-39.2-13 for sales tax liens.
N.D.C.C. § 57-33.2-15