Lien of tax follows sale in bulk

N.D. Cent. Code § 57-22-19
in effect
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57-22-19. Lien of tax follows sale in bulk Taxes upon a stock of goods or merchandise of any nature, and upon furniture and fixtures in any type of business or industry, continue to constitute a lien thereon when sold in bulk, and may be collected from the owner or purchaser, who is liable personally therefor.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://ndlegis.gov/cencode/t57c22.pdf#nameddest=57-22-19Fetched: 10/16/2026

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