57-45-08. Consolidated tax account

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ND Code › Title 57 › Chapter 57-45 › Section 57-45-08

This text was captured on Aug 14, 2026. It is a snapshot, not a live feed, so check the official code before relying on it.

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57-45-08. Consolidated tax account

The office of management and budget may carry on the record of its office an account

called the consolidated tax account with each county of the state in which must be listed, in

appropriate columns, the taxes due the state for the years in which there are unpaid taxes five

years old or older. All taxes collected by the counties for the years included in such consolidated

tax accounts must be reported as collections for such accounts and must be credited to the

general fund of the state.

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57-45-08. Consolidated tax account · N.D. Cent. Code § 57-45-08 | Frix