North Dakota Century Code — Title 57 (Taxation)
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.
Source: view the official PDF
In this chapter (17 sections)
- 57-01-01 · Bond of tax commissioner
- 57-01-02 · Powers and duties
- 57-01-03 · Office of commissioner
- 57-01-04 · Salary
- 57-01-05 · State supervisor of assessments
- 57-01-06 · Sales, market, and productivity study - Contents not to be…
- 57-01-09 · Tax commissioner's cash change fund authorized
- 57-01-10 · Tax manuals - Distribution
- 57-01-12 · Approval of refunds by tax commissioner
- 57-01-12.1 · Application of refunds and credits
- 57-01-12.2 · Minimum refunds and collections
- 57-01-15 · Use of tax information to administer tax laws
- 57-01-15.1 · Tax incentives - State and local tax clearance
- 57-01-16 · Extension of period of time to make assessments
- 57-01-17 · Failure to complete return or supply information
- 57-01-18 · Disclosure of name and address by state tax commissioner
- 57-01-19 · Claim of unconstitutionality - Refund or credit of taxes paid