Chapter

Tax Commissioner

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