Current through the 2023 Legislative Sessions
Section 16.1-08.1-08 - Ultimate and true source of funds - Required identification1. In any statement under this chapter which requires the identification of a contributor or subcontributor, the ultimate and true source of funds must be identified.2. A resident taxpayer may commence an action in a district court of this state against a person required to comply with this section to compel compliance if all other enforcement measures under this chapter have been exhausted and the taxpayer reasonably believes the person has failed to comply with this section.Added by S.L. 2019, ch. 472 (HB 1521),§ 5, eff. 1/5/2021.