Tax a personal debt

N.D. Cent. Code § 57-38-44
in effect
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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.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://ndlegis.gov/cencode/t57c38.pdf#nameddest=57-38-44Fetched: 10/16/2026

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