N.D. Cent. Code § 57-38-44

Current through 2023 Legislative Sessions

Section 57-38-44 - Tax a personal debt

Every tax imposed by this chapter, and all increases, interest, and penalties thereon, becomes, from the time it is due and payable, a personal debt from the person or corporation liable to pay the same to this state.

N.D.C.C. § 57-38-44