N.D. Cent. Code § 10-35-30
10-35-30. Collection of publicly traded corporation franchise fee - Preferred debt
10-35-30. Collection of publicly traded corporation franchise fee - Preferred debt
The publicly traded corporation franchise fee shall be a debt due from the publicly traded
corporation to the state for which an action at law may be maintained after the same shall have
been in arrears for a period of one month. The publicly traded corporation franchise fee shall
also be a preferred debt in case of insolvency.