N.D. Cent. Code § 57-22-19
57-22-19. Lien of tax follows sale in bulk
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.