Title 4 — Economic Resources
115 chapters · 1,861 sections in this title.
4 CMC § 1880 Expense of Levy and Sale
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TITLE 4: ECONOMIC RESOURCES DIVISION 1: REVENUE AND TAXATION § 1880. Expense of Levy and Sale. The Secretary shall determine the expenses to be allowed in all cases of levy and sale. Source: PL 14-35, § 4 (1879).
4 CMC § 1881 Application of Proceeds of Levy
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TITLE 4: ECONOMIC RESOURCES DIVISION 1: REVENUE AND TAXATION § 1881. Application of Proceeds of Levy. (a) Collection of Liability. Any money realized by proceedings under this chapter (whether by seizure, by surrender under section 1873 of this Division, or by sale of seized prop…
4 CMC § 1882 Authority to Release Levy and Return Property
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TITLE 4: ECONOMIC RESOURCES DIVISION 1: REVENUE AND TAXATION § 1882. Authority to Release Levy and Return Property. (a) Release of Levy and Notice of Release. (1) In General. Under regulations prescribed by the Secretary, the Secretary shall release the levy upon all, or part of,…
4 CMC § 1891 Canvass of CNMI for Taxable Persons and Objects
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TITLE 4: ECONOMIC RESOURCES DIVISION 1: REVENUE AND TAXATION § 1891. Canvass of CNMI for Taxable Persons and Objects. (a) General Rule. The Secretary shall, to the extent he deems it practicable, cause officers or employees of the Department of Finance to proceed, from time to ti…
4 CMC § 1892 Examination of Books and Witnesses
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TITLE 4: ECONOMIC RESOURCES DIVISION 1: REVENUE AND TAXATION § 1892. Examination of Books and Witnesses. (a) Authority to Summon. For the purpose of ascertaining the correctness of any return, making a return where none has been made, determining the liability of any person for a…
4 CMC § 1893 Service of Summons
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TITLE 4: ECONOMIC RESOURCES DIVISION 1: REVENUE AND TAXATION § 1893. Service of Summons. (a) In General. A summons shall be served by the Secretary by an attested copy delivered in hand to the person to whom it is directed or left at his last and usual place of abode; and the cer…
4 CMC § 1894 Enforcement of Summons
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TITLE 4: ECONOMIC RESOURCES DIVISION 1: REVENUE AND TAXATION § 1894. Enforcement of Summons. (a) Jurisdiction of Commonwealth Superior Court. If any person is summoned under the tax laws of the Commonwealth to appear, to testify, or to produce books, papers, records or other data…
4 CMC § 1895 Time and Place of Examination
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TITLE 4: ECONOMIC RESOURCES DIVISION 1: REVENUE AND TAXATION § 1895. Time and Place of Examination. (a) Time and Place. The time and place of examination of summoned books, papers, records, or other data shall be such time and place as may be fixed by the Secretary and as are rea…
4 CMC § 1896 Entry of Premises for Examination of Taxable Objects
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TITLE 4: ECONOMIC RESOURCES DIVISION 1: REVENUE AND TAXATION § 1896. Entry of Premises for Examination of Taxable Objects. (a) Entry During Day. The Secretary may enter, in the daytime, any building or place where any articles or objects subject to tax are made, produced, or kept…
4 CMC § 1897 Special Procedures for Third Party Summons
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TITLE 4: ECONOMIC RESOURCES DIVISION 1: REVENUE AND TAXATION § 1897. Special Procedures for Third Party Summons. (a) Notice. (1) In General. If any summons to which this section applies requires the giving of testimony on or relating to, the production of any portion of records m…
4 CMC § 1898 Fees and Costs for Witnesses
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TITLE 4: ECONOMIC RESOURCES DIVISION 1: REVENUE AND TAXATION § 1898. Fees and Costs for Witnesses. (a) In General. The Secretary may by regulation establish the rates and conditions under which payment may be made of: (1) Fees and mileage to persons who are summoned to appear bef…