North Dakota Century Code

Chapter 57-01

Tax Commissioner

Section Section Name
57-01-01 Bond of tax commissioner
57-01-02 Powers and duties
57-01-02.1 Tax collection agreements with home rule cities or counties ‑ Limitations on city or county authority
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 included
57-01-06.1 Statement of legislative intent concerning use of sales, market, and productivity studies
57-01-07 Review of sales, market, and productivity study by state tax commissioner ‑ Appeal
57-01-08 County equalization fund payments ‑ Sales assessment ratio ‑ When effective
57-01-09 Tax commissioner's cash change fund authorized
57-01-10 Tax manuals ‑ Distribution
57-01-11 Assessment of or determination of additional tax liability by tax commissioner ‑ Hearing ‑ Appeal
57-01-11.1 Reports on auditing enhancement program and settlement of tax assessments
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
57-01-13 Collection 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)
57-01-14 Tax information furnished by United States secretary of the treasury ‑ Penalty for disclosure
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
57-01-20 Multistate tax audit fund ‑ Continuing appropriation ‑ Transfers to the general fund