North Dakota · Statutes

Chapter 57-01

26 sections

N.D. Cent. Code § 57-01-0157-01-01. Bond of tax commissionerRepealed
N.D. Cent. Code § 57-01-0257-01-02. Powers and duties (Retroactive application - See note)
N.D. Cent. Code § 57-01-02.157-01-02.1. Tax collection agreements with home rule cities or counties - Limitations on city or county authority
N.D. Cent. Code § 57-01-0357-01-03. Office of commissioner
N.D. Cent. Code § 57-01-0457-01-04. Salary
N.D. Cent. Code § 57-01-0557-01-05. State supervisor of assessments
N.D. Cent. Code § 57-01-0657-01-06. Sales, market, and productivity study - Contents not to be included
N.D. Cent. Code § 57-01-06.157-01-06.1. Statement of legislative intent concerning use of sales, market, and productivity studies
N.D. Cent. Code § 57-01-0757-01-07. Review of sales, market, and productivity study by state tax commissioner - Appeal
N.D. Cent. Code § 57-01-0857-01-08. County equalization fund payments - Sales assessment ratio - When effective
N.D. Cent. Code § 57-01-0957-01-09. Tax commissioner's cash change fund authorized
N.D. Cent. Code § 57-01-1057-01-10. Tax manuals - Distribution
N.D. Cent. Code § 57-01-1157-01-11. Assessment of or determination of additional tax liability by tax commissioner - Hearing - Appeal
N.D. Cent. Code § 57-01-11.157-01-11.1. Reports on auditing enhancement program and settlement of tax assessmentsRepealed
N.D. Cent. Code § 57-01-1257-01-12. Approval of refunds by tax commissionerRepealed
N.D. Cent. Code § 57-01-12.157-01-12.1. Application of refunds and credits
N.D. Cent. Code § 57-01-12.257-01-12.2. Minimum refunds and collections
N.D. Cent. Code § 57-01-1357-01-13. 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 § 57-01-1457-01-14. Tax information furnished by United States secretary of the treasury - Penalty for disclosure
N.D. Cent. Code § 57-01-1557-01-15. Use of tax information to administer tax laws
N.D. Cent. Code § 57-01-15.157-01-15.1. Tax incentives - State and local tax clearance
N.D. Cent. Code § 57-01-1657-01-16. Extension of period of time to make assessments
N.D. Cent. Code § 57-01-1757-01-17. Failure to complete return or supply information
N.D. Cent. Code § 57-01-1857-01-18. Disclosure of name and address by state tax commissioner
N.D. Cent. Code § 57-01-1957-01-19. Claim of unconstitutionality - Refund or credit of taxes paid
N.D. Cent. Code § 57-01-2057-01-20. Multistate tax audit fund - Continuing appropriation - Transfers to the general fund