N.D.C.C. § 57-01-02 — Powers and duties

(Retroactive application - See note)
The tax commissioner:
1. Shall perform all the duties imposed upon the tax commissioner by law.
2. Shall exercise general supervision over all assessors of general property or other
taxes, over township, county, and city boards of equalization and over all other
assessing officers, in the performance of their duties, to the end that all assessments
of property be made relatively just and equal in compliance with the laws of the state.
3. Shall direct actions and prosecutions to be instituted to enforce the laws relating to the
penalties, liabilities, and punishments of persons, officers of corporations, limited
liability companies, public officers, and others, for failure or neglect to comply with the
provisions of law governing the returns, assessments, and taxation of property,
income, or other objects of taxation, cause complaints to be made against officers for
neglect or refusal to comply with the law, and generally shall enforce all tax
proceedings and revenue laws of the state in the proper courts.
4. May require state's attorneys of the several counties to assist in the commencement
and prosecution of actions and proceedings for the violation of any laws in respect to
assessment or taxation.
5. May require township, city, county, and other public officers to report information as to
the assessment and collection of property and other taxes, receipts from licenses and
other sources, the expenditure of public funds for all purposes, and such other
information as may be needful in the administration of the tax laws, in such form and
upon such blanks as the tax commissioner may prescribe.
6. May summon witnesses to appear and give testimony and produce books, records,
papers, and documents relating to any matter which the tax commissioner or the state
board of equalization may have authority to investigate or determine, and may cause
the depositions of witnesses residing within or without the state, or temporarily absent
therefrom, to be taken, upon notice to the interested parties, if any, in like manner as
depositions of witnesses are taken in civil actions in the district court.
7. May require a new assessment of property in any county to be made in accordance
with chapter 57-14, whenever that is deemed necessary, or may require county
auditors to place on the assessment rolls property which may be discovered and which
has not been taxed according to law. For purposes of this subsection, "new
assessment" means a new assessment as defined in section 57-14-08.
8. Shall examine carefully all cases in which evasions or violations of the laws of
assessment and taxation of property or other objects or subjects of taxation are
alleged, complained of, or discovered, and shall ascertain wherein existing laws are
defective or are administered improperly or negligently.
9. Shall submit a biennial report to the governor and the secretary of state in accordance
with section 54-06-04. The report must contain the biennial report of the state board of
equalization.
10. Shall visit other states and confer with taxing officials and attend tax or other economic
conferences or conventions, in person or by the tax commissioner's authorized agent.
11. Shall certify all levies, assessments, equalizations, or valuations made by the tax
commissioner or the state board of equalization, not more than thirty days after the
same have been made, or at periods otherwise provided by law.
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12. May execute reciprocal agreements with the appropriate officials of any other state
under which the tax commissioner may waive all or any part of the requirements
imposed by the laws or statutes of this state upon those who use or consume in this
state gasoline, other motor vehicle fuel, or special fuel upon which the tax has been
paid to that other state; provided, that the officials of that other state grant the
equivalent privileges with respect to gasoline, other motor vehicle fuel, or special fuel
used in that other state upon which the tax has been paid to this state.
13. May maintain an accounting system that includes a special category of accounts
designated as noncurrent accounts. The noncurrent accounts must be those accounts
that are uncollectible as a matter of law or those accounts in which all reasonable
collection efforts over a period of six years have produced no results. After
examination by the state auditor, and upon the state auditor's recommendation for
cause, specific accounts may be removed by the commissioner from noncurrent status
and all records pertaining thereto immediately destroyed.
14. May waive, upon a showing of good cause, any and all tax due. A lien must have been
filed against the debtor's property prior to the request for a waiver. The attorney
general shall approve the waiver. Notwithstanding the provisions of this section, if a
debtor and the internal revenue service enter into an offer in compromise pursuant to
section 7122 of the Internal Revenue Code [26 U.S.C. 7122], as amended, the tax
commissioner may reduce a debtor's individual income tax liability. However, if the
federal offer in compromise, for any reason, is subsequently declared void by the
internal revenue service, the debtor is liable for the original amount of tax due.
15. a. May allow a taxpayer to elect to pay the tax liability to the state no later than the
date the payment is required by law to be made in funds which are immediately
available to the state on the date of payment. An election to pay the tax under this
subdivision is binding until the taxpayer applies to the tax commissioner to
rescind the election. Payment in immediately available funds may be made by
wire transfer of funds through the federal reserve system or by any other means
established by the commissioner which ensures the availability of the funds to the
state on the date of payment. Evidence of the payment must be furnished to the
commissioner on or before the due date of the tax as established by law. Failure
to timely make the payment in immediately available funds or failure to provide
evidence of payment in a timely manner subjects the taxpayer to penalty and
interest as provided by law for delinquent or deficient tax payments.
b. May establish by rule periodic filing and payment dates that are subsequent to
the dates otherwise established by law for any taxes collected by the
commissioner in those instances in which the commissioner deems it to be in the
best interest of the state, provided that the alternative date may not be later than
the last day of the month in which the tax was otherwise due.
c. May adopt rules necessary for the administration of this subsection.
16. May participate in the treasury offset program administered by the United States
department of treasury as prescribed by federal law and regulation. An amount equal
to the amount of fees for participation in this program and any repayment of refunds
erroneously received is appropriated as a standing and continuing appropriation to the
tax commissioner for payment of fees due under this program and any required
repayments.
17. Upon receipt of a written request from the chairman of the legislative management or
the chairman of a standing committee of the legislative assembly, the tax
commissioner shall disclose the amount of any tax incentive that was claimed or
earned by a taxpayer. For purposes of this subsection, a "tax incentive" includes a tax
deduction, credit, or exemption. This subsection does not authorize disclosure of the
taxpayer's name or any other information prohibited from disclosure under title 57. The
tax commissioner shall provide notice to taxpayers of possible disclosure under this
subsection, in a manner as prescribed by the tax commissioner.
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57-01-02.1. Tax collection agreements with home rule cities or counties - Limitations
on city or county authority.
1. The governing body of any incorporated city that has adopted the home rule provisions
of chapter 40 -05.1 or of any county which has adopted the home rule provisions of
chapter 11-09.1 must enter a contract with the tax commissioner giving the tax
commissioner authority to collect any sales, use, or gross receipts taxes assessed by
such incorporated city or county.
2. The tax commissioner shall deposit with the state treasurer all money collected under
a contract under this section and accompany each remittance with a certificate
showing the city or county for which it was collected. The state treasurer, monthly, shall
pay to the auditors of cities or counties the money to which cities or counties are
entitled under a contract under this section.
3. Contracts under this section shall provide for an agreed amount to be allowed the tax
commissioner for services. Any sums collected for services rendered must be paid to
the state treasurer for deposit in the general fund.
4. A person required to collect and remit sales or use taxes may not be required to
register with, file returns with, or remit funds to anyone other than the tax
commissioner or the tax commissioner's authorized agent. A city or county may not
conduct an independent sales or use tax audit of a seller registered under the
agreement adopted under chapter 57-39.4.
5. A retailer shall collect city and county sales and use taxes without regard to any cap or
threshold on purchases provided by city or county ordinance, resolution, or charter and
a taxpayer is eligible for refund from the tax commissioner of the difference between
the amount of city and county sales, use, or gross receipts taxes paid and the amount
that would have been due by application of a cap or threshold provided by city or
county ordinance, resolution, or charter. At the time of purchase, a retailer may provide
to the purchaser a credit or refund equal to the refund amount eligible from the tax
commissioner under this section, provided the total tax identified on all invoices, cash
register receipts, or other sales documentation is an amount equal to the total tax
calculated less the refund or credit provided.
6. The tax commissioner may adopt rules to implement this section.
7. The tax commissioner may offset future distributions of a city's or county's tax imposed
and collected under chapters 40 -05.1 or 11-09.1 if there was a previous overpayment
of the tax distributed to that city or county. The tax commissioner, after consulting the
appropriate local political subdivision, may determine the offset amount and time
period for recovery of the overpayment of the tax distribution.