Chapter 57-01 - TAX COMMISSIONER

Section 57-01-01 - [Repealed]
Section 57-01-02 - Powers and duties
Section 57-01-02.1 - Tax collection agreements with home rule cities or counties - Limitations on city or county authority
Section 57-01-03 - Office of commissioner
Section 57-01-04 - Salary
Section 57-01-05 - State supervisor of assessments
Section 57-01-06 - Sales, market, and productivity study - Contents not to be included
Section 57-01-06.1 - Statement of legislative intent concerning use of sales, market, and productivity studies
Section 57-01-07 - Review of sales, market, and productivity study by state tax commissioner - Appeal
Section 57-01-08 - [Omitted]
Section 57-01-09 - Tax commissioner's cash change fund authorized
Section 57-01-10 - Tax manuals - Distribution
Section 57-01-11 - Assessment of or determination of additional tax liability by tax commissioner - Hearing - Appeal
Section 57-01-11.1 - [Repealed]
Section 57-01-12 - [Repealed]
Section 57-01-12.1 - Application of refunds and credits
Section 57-01-12.2 - Minimum refunds and collections
Section 57-01-13 - [See Note] 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 (§ 57-01-13)
Section 57-01-14 - Tax information furnished by United States secretary of the treasury - Penalty for disclosure
Section 57-01-15 - Use of tax information to administer tax laws
Section 57-01-15.1 - Tax incentives - State and local tax clearance
Section 57-01-16 - Extension of period of time to make assessments
Section 57-01-17 - Failure to complete return or supply information
Section 57-01-18 - Disclosure of name and address by state tax commissioner
Section 57-01-19 - Claim of unconstitutionality - Refund or credit of taxes paid
Section 57-01-20 - Multistate tax audit fund - Continuing appropriation - Transfers to the general fund