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115 chapters · 1,834 sections in this title.
4 CMC § 18163 Authorized Disclosures
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Authorized Disclosures. (a) Except as provided in subsection (b), an officer or employee of the Commonwealth is authorized to disclose return and return information pertaining to any provision of this Division only as authorized by §6103 of the NMTIT. (b) An officer or employee o…
4 CMC § 18164 Civil Damages for Unauthorized Disclosure of Returns and Return Information
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Civil Damages for Unauthorized Disclosure of Returns and Return Information. (a) In General. (1) Disclosure By Employee of Commonwealth. If any officer or employee of the Commonwealth knowingly, or by reason of negligence, discloses any return or return information with respect t…
4 CMC § 1817 Closing Agreements; Compromises
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Closing Agreements; Compromises. (a) Closing Agreements. The Secretary is authorized to enter into an agreement in writing with any person relating to the liability of such person (or of the person or estate for whom he acts) in respect of any Commonwealth tax for any taxable per…
4 CMC § 1818 Jurisdiction of Superior Court as Tax Court
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Jurisdiction of Superior Court as Tax Court. In addition to such other jurisdiction as the Superior Court of the Northern Mariana Islands has with respect to the NMTIT and Chapter 7 as the Tax Court of the United States has with respect to the United States income tax, it shall a…
