N.D. Cent. Code § 57-22-19
Current through the 2023 Legislative Sessions
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.
N.D.C.C. § 57-22-19