North Dakota § 40-63-09 Rules and administration - Income tax secrecy exception

North Dakota Statutes

§ 40-63-09 — Rules and administration - Income tax secrecy exception

North Dakota·Title 40 Municipal Government·Ch. 40-63 Renaissance Zones

The tax commissioner shall administer this chapter with respect to an income tax exemption
or credit and has the same powers as provided under section 57-38-56 for purposes of this
chapter. The secrecy provisions of section 57-38-57 do not apply to exemptions or credits
received by taxpayers under sections 40-63-04, 40-63-06, and 40-63-07, but only when a local
zone authority inquires of the tax commissioner about exemptions or credits claimed under
sections 40-63-04, 40-63-06, and 40-63-07 with regard to that local zone authority or to the
extent necessary for the tax commissioner to administer the tax exemptions or credits.

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The tax commissioner shall administer this chapter with respect to an income tax exemption
or credit and has the same powers as provided under section 57-38-56 for purposes of this
chapter. The secrecy provisions of section 57-38-57 do not apply to exemptions or credits
received by taxpayers under sections 40-63-04, 40-63-06, and 40-63-07, but only when a local
zone authority inquires of the tax commissioner about exemptions or credits claimed under
sections 40-63-04, 40-63-06, and 40-63-07 with regard to that local zone authority or to the
extent necessary for the tax commissioner to administer the tax exemptions or credits.

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