Title 57 — Taxation
108 chapters · 1,217 sections in this title.
N.D.C.C. § 57-01-01 Bond of tax commissioner
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Repealed by S.L. 1999, ch. 113, § 24. 57-01-02. Powers and duties. (Retroactive application - See note) The tax commissioner: 1. Shall perform all the duties imposed upon the tax commissioner by law. 2. Shall exercise general supervision over all assessors of general property or …
N.D.C.C. § 57-01-03 Office of commissioner
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The office of the tax commissioner must be at the state capitol. The tax commissioner may appoint such deputies, employees, clerks, experts, and other persons as are necessary in maintaining the tax commissioner's office and performing duties for which the legislative assembly ma…
N.D.C.C. § 57-01-04 Salary
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The annual salary of the state tax commissioner is one hundred forty-one thousand eighty-two dollars through June 30, 2026, and one hundred forty-five thousand three hundred fourteen dollars thereafter.
N.D.C.C. § 57-01-05 State supervisor of assessments
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The state tax commissioner shall appoint a state supervisor of assessments who must be a person trained and experienced in property appraisals and familiar with assessment and equalization procedures and techniques. The state supervisor of assessments serves at the pleasure of th…
N.D.C.C. § 57-01-06 Sales, market, and productivity study - Contents not to be included
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Any sales, market, and productivity study which may be made by the tax commissioner may not include the following: 1. Property owned or used by public utilities. 2. Property classified as personal property. 3. A sale when the grantor and the grantee are of the same family or corp…
N.D.C.C. § 57-01-09 Tax commissioner's cash change fund authorized
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For the purpose of promptly and efficiently accommodating taxpayers who make payments of taxes in person to the cashier in the state tax department, the tax commissioner may maintain, out of collections made, a cash fund in the cashier's office in an amount reasonably necessary f…
N.D.C.C. § 57-01-10 Tax manuals - Distribution
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The state tax commissioner may prepare a manual or manuals in looseleaf form in which is compiled the provisions of any or several of the tax laws administered by the state tax commissioner with the rules, regulations, opinions, and other information relating to the administratio…
N.D.C.C. § 57-01-12 Approval of refunds by tax commissioner
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Repealed by S.L. 1983, ch. 639, § 2.
N.D.C.C. § 57-01-12.1 Application of refunds and credits
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All refunds and credits for overpayment to any taxpayer may be applied to the payment of any taxpayer's delinquent or unpaid taxes, including penalties and interest, or delayed until the taxpayer's delinquent returns have been filed and all taxes due thereon, including penalties …
N.D.C.C. § 57-01-12.2 Minimum refunds and collections
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1. Except as otherwise provided in this title, a refund may not be made by the tax commissioner to any taxpayer unless the amount to be refunded, including interest, is at least five dollars. The tax commissioner shall transfer any amount that is not refunded to a taxpayer under …
N.D.C.C. § 57-01-15 Use of tax information to administer tax laws
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For the purpose of properly administering the tax laws of this state, information filed by or on behalf of a person with the tax commissioner under this title, including information obtained for the purpose of the valuation and assessment of centrally assessed property, and any o…
N.D.C.C. § 57-01-15.1 Tax incentives - State and local tax clearance
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1. A person may not claim a state or local tax incentive identified in section 54-35-26, unless the person has satisfied all state and local tax obligations and tax liens of record for taxes owed to the state or a political subdivision. 2. A person claiming a state tax incentive …
N.D.C.C. § 57-01-16 Extension of period of time to make assessments
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If the tax commissioner issues a subpoena to a taxpayer, the period of time for making an assessment against that taxpayer is automatically extended by a period equal to the time between the issuance of the subpoena to final resolution. Final resolution occurs when a court dismis…
N.D.C.C. § 57-01-17 Failure to complete return or supply information
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If the tax commissioner is of the opinion that any taxpayer has failed to include in a return as filed, or to provide during the course of an audit, information necessary to determine a North Dakota tax liability, the tax commissioner may require from the taxpayer an amended retu…
N.D.C.C. § 57-01-18 Disclosure of name and address by state tax commissioner
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Notwithstanding the secrecy and confidential information provisions of this title, for the purpose of properly administering the tax laws of this state, name and address information filed on returns by or on behalf of a person with the tax commissioner pursuant to a tax law of th…
N.D.C.C. § 57-01-19 Claim of unconstitutionality - Refund or credit of taxes paid
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Notwithstanding any provision relating to claims for refund or credit of state taxes paid contained in title 57, any claim for a refund or credit of taxes paid based upon a claim that the tax or any provision thereof is unconstitutional under the federal or state constitution mus…