North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-43.3-27
Administration - Assistants and investigations authorized - Rules
Official textlegis.nd.gov
The commissioner shall enforce the provisions of this chapter. The commissioner may employ assistants and conduct investigations as may be necessary for the administration and enforcement of this chapter and may make and enforce reasonable rules relating to the administration and enforcement of this chapter.
Source: view the official PDF
In this chapter (27 sections)
- 57-43.3-01 · Definitions
- 57-43.3-02 · Tax imposed on aviation fuel
- 57-43.3-03 · Refund of tax
- 57-43.3-03.1 · Refund - Emergency medical services operation - Fire…
- 57-43.3-04 · Special excise tax levied
- 57-43.3-05 · Administration of tax
- 57-43.3-06 · Distribution of revenue
- 57-43.3-07 · Allocation of unclaimed refund revenue - Appropriation
- 57-43.3-09 · Bond or letter of credit required
- 57-43.3-10 · Qualification for exporter license
- 57-43.3-11 · Qualification for importer license
- 57-43.3-12 · Application for license - Issuance of license - Denial of…
- 57-43.3-13 · Revocation of license - Hearing to show cause -…
- 57-43.3-15 · Report by terminal operator required
- 57-43.3-17 · Credit for taxes paid on worthless accounts and refunds
- 57-43.3-18 · Commissioner to audit reports and assess tax
- 57-43.3-19 · Determination if no report filed
- 57-43.3-20 · Corporate officer liability
- 57-43.3-21 · Governor and manager liability
- 57-43.3-21.1 · Liability of a general partner in a limited liability…
- 57-43.3-22 · Lien of tax - Collection - Action authorized
- 57-43.3-23 · Penalty and interest - Violations
- 57-43.3-24 · Tax collection allowance
- 57-43.3-25 · Retention of records - Subject to inspection
- 57-43.3-26 · Inventory gains - Losses
- 57-43.3-27 · Administration - Assistants and investigations authorized…
- 57-43.3-28 · Erroneously or illegally collected taxes