N.D. Cent. Code ch. 57-01 – Tax Commissioner | Midpage

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North Dakota Century Code

Chapter 57-01

N.D. Cent. Code ch. 57-01

Tax Commissioner

57-01-01Bond of tax commissioner 57-01-02Powers and duties (Retroactive application - See note)57-01-02.1Tax collection agreements with home rule cities or counties - Limitations on city or county authority 57-01-03Office of commissioner 57-01-04Salary 57-01-05State supervisor of assessments 57-01-06Sales, market, and productivity study - Contents not to be included 57-01-06.1Statement of legislative intent concerning use of sales, market, and productivity studies 57-01-07Review of sales, market, and productivity study by state tax commissioner - Appeal 57-01-08County equalization fund payments - Sales assessment ratio - When effective 57-01-09Tax commissioner's cash change fund authorized 57-01-10Tax manuals - Distribution 57-01-11Assessment of or determination of additional tax liability by tax commissioner - Hearing - Appeal 57-01-11.1Reports on auditing enhancement program and settlement of tax assessments 57-01-12Approval of refunds by tax commissioner 57-01-12.1Application of refunds and credits 57-01-12.2Minimum refunds and collections 57-01-13Collection of delinquent sales, use, motor vehicle fuels, special fuels, importer for use, aviation fuel, motor vehicle excise, telecommunications carriers, income, and alcoholic beverage gross receipts taxes (Contingent expiration date - See note)57-01-14Tax information furnished by United States secretary of the treasury - Penalty for disclosure 57-01-15Use of tax information to administer tax laws 57-01-15.1Tax incentives - State and local tax clearance 57-01-16Extension of period of time to make assessments 57-01-17Failure to complete return or supply information 57-01-18Disclosure of name and address by state tax commissioner 57-01-19Claim of unconstitutionality - Refund or credit of taxes paid 57-01-20Multistate tax audit fund - Continuing appropriation - Transfers to the general fund