N.D.C.C. § 57-01-15 — Use of tax information to administer tax laws

For the purpose of properly administering the tax laws of this state, information filed by or
on behalf of a person with the tax commissioner under this title, including information obtained
for the purpose of the valuation and assessment of centrally assessed property, and any other
information relating to that person which was either obtained by the tax commissioner pursuant
to that tax law or furnished to the tax commissioner pursuant to section 6103 of the United
States Internal Revenue Code of 1954 , as amended [26 U.S.C. 6103] may be used by the tax
commissioner to determine or enforce the tax liability, if any, of that person under any other tax
law of this state that is administered by the tax commissioner under this title. This section does
not apply to statements of full consideration filed with the state board of equalization under
section 11-18-02.2.